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Turbotax 2011 Tax Preparation

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Turbotax 2011 Tax Preparation

Turbotax 2011 tax preparation 6. Turbotax 2011 tax preparation   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. Turbotax 2011 tax preparation Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Turbotax 2011 tax preparation In determining your U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation The most common dual-status tax years are the years of arrival and departure. Turbotax 2011 tax preparation See Dual-Status Aliens in chapter 1. Turbotax 2011 tax preparation If you are married and choose to be treated as a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation Individual Income Tax Return 1040-C U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation Estimated Tax for Nonresident Alien Individuals 1040NR U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Turbotax 2011 tax preparation Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Turbotax 2011 tax preparation If you have not previously established a fiscal tax year, your tax year is the calendar year. Turbotax 2011 tax preparation A calendar year is 12 consecutive months ending on December 31. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation resident for any calendar year, you will be treated as a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation resident for any part of your fiscal year that falls within that calendar year. Turbotax 2011 tax preparation Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Turbotax 2011 tax preparation Income from sources outside the United States is taxable if you receive it while you are a resident alien. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation For the part of the year you are a nonresident alien, you are taxed on income from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources and on certain foreign source income treated as effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Turbotax 2011 tax preparation ) 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen after receiving it and before the end of the year. Turbotax 2011 tax preparation Income from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Turbotax 2011 tax preparation In certain cases, however, treaty provisions may apply while you were a resident alien. Turbotax 2011 tax preparation See chapter 9 for more information. Turbotax 2011 tax preparation When determining what income is taxed in the United States, you must consider exemptions under U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Turbotax 2011 tax preparation For a further discussion of tax treaties, see chapter 9. Turbotax 2011 tax preparation Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Turbotax 2011 tax preparation 1) Standard deduction. Turbotax 2011 tax preparation   You cannot use the standard deduction allowed on Form 1040. Turbotax 2011 tax preparation However, you can itemize any allowable deductions. Turbotax 2011 tax preparation 2) Exemptions. Turbotax 2011 tax preparation   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. Turbotax 2011 tax preparation 3) Head of household. Turbotax 2011 tax preparation   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Turbotax 2011 tax preparation 4) Joint return. Turbotax 2011 tax preparation   You cannot file a joint return. Turbotax 2011 tax preparation However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Turbotax 2011 tax preparation 5) Tax rates. Turbotax 2011 tax preparation   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. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation national. Turbotax 2011 tax preparation  See the instructions for Form 1040NR to see if you qualify. Turbotax 2011 tax preparation    A U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation national is an individual who, although not a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen, owes his or her allegiance to the United States. Turbotax 2011 tax preparation U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation nationals include American Samoans and Northern Mariana Islanders who chose to become U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation nationals instead of U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens. Turbotax 2011 tax preparation 6) Tax credits. Turbotax 2011 tax preparation   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. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen or resident, as discussed in chapter 1. Turbotax 2011 tax preparation Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation national, or Student or business apprentice from India. Turbotax 2011 tax preparation For more information, see Exemptions in chapter 5. Turbotax 2011 tax preparation How To Figure Tax When you figure your U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens and residents. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation You cannot take any deductions against this income. Turbotax 2011 tax preparation Social security and railroad retirement benefits. Turbotax 2011 tax preparation   During the part of the year you are a nonresident alien, 85% of any U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation (See The 30% Tax in chapter 4. Turbotax 2011 tax preparation )   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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation If you received U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation You will not receive separate statements for the benefits received during your periods of U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation residence and nonresidence. Turbotax 2011 tax preparation Therefore, it is important for you to keep careful records of these amounts. Turbotax 2011 tax preparation You will need this information to properly complete your return and determine your tax liability. Turbotax 2011 tax preparation If you received railroad retirement benefits while you were a nonresident alien, the U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Turbotax 2011 tax preparation Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Turbotax 2011 tax preparation Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Turbotax 2011 tax preparation There are certain restrictions that may apply. Turbotax 2011 tax preparation These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Turbotax 2011 tax preparation Foreign tax credit. Turbotax 2011 tax preparation   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. Turbotax 2011 tax preparation   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Turbotax 2011 tax preparation For more information, see the Instructions for Form 1116 and Publication 514. Turbotax 2011 tax preparation Child and dependent care credit. Turbotax 2011 tax preparation   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. Turbotax 2011 tax preparation Generally, you must be able to claim an exemption for your dependent. Turbotax 2011 tax preparation   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. Turbotax 2011 tax preparation   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. Turbotax 2011 tax preparation   For more information, get Publication 503 and Form 2441. Turbotax 2011 tax preparation Retirement savings contributions credit. Turbotax 2011 tax preparation   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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Use Form 8880 to figure the credit. Turbotax 2011 tax preparation For more information, see Publication 590. Turbotax 2011 tax preparation Child tax credit. Turbotax 2011 tax preparation   You may be able to take this credit if you have a qualifying child. Turbotax 2011 tax preparation   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Turbotax 2011 tax preparation 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). Turbotax 2011 tax preparation Is a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen, a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation national, or a resident alien. Turbotax 2011 tax preparation Did not provide over half of his or her own support for 2013. Turbotax 2011 tax preparation Lived with you more than half of 2013. Turbotax 2011 tax preparation Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Turbotax 2011 tax preparation Is claimed as a dependent on your return. Turbotax 2011 tax preparation An adopted child is always treated as your own child. Turbotax 2011 tax preparation An adopted child includes a child lawfully placed with you for legal adoption. Turbotax 2011 tax preparation   See your form instructions for additional details. Turbotax 2011 tax preparation Adoption credit. Turbotax 2011 tax preparation   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Turbotax 2011 tax preparation This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Turbotax 2011 tax preparation To claim the adoption credit, file Form 8839 with the U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return that you file. Turbotax 2011 tax preparation   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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). Turbotax 2011 tax preparation Payments You can report as payments against your U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Turbotax 2011 tax preparation These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Forms To File The U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Resident at end of year. Turbotax 2011 tax preparation   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation resident on the last day of the tax year. Turbotax 2011 tax preparation Write “Dual-Status Return” across the top of the return. Turbotax 2011 tax preparation Attach a statement to your return to show the income for the part of the year you are a nonresident. Turbotax 2011 tax preparation You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Turbotax 2011 tax preparation Nonresident at end of year. Turbotax 2011 tax preparation   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. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation resident on the last day of the tax year. Turbotax 2011 tax preparation Write “Dual-Status Return” across the top of the return. Turbotax 2011 tax preparation Attach a statement to your return to show the income for the part of the year you are a resident. Turbotax 2011 tax preparation You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Turbotax 2011 tax preparation   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Turbotax 2011 tax preparation For more information, see Expatriation Tax in chapter 4. Turbotax 2011 tax preparation Statement. Turbotax 2011 tax preparation   Any statement must have your name, address, and taxpayer identification number on it. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation O. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Prev  Up  Next   Home   More Online Publications
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The Turbotax 2011 Tax Preparation

Turbotax 2011 tax preparation 2. Turbotax 2011 tax preparation   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Turbotax 2011 tax preparation 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Turbotax 2011 tax preparation Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Turbotax 2011 tax preparation Income Tax Withholding U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation employers generally must withhold U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax from the pay of U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Turbotax 2011 tax preparation Foreign earned income exclusion. Turbotax 2011 tax preparation   Your employer does not have to withhold U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Turbotax 2011 tax preparation   Your employer should withhold taxes from any wages you earn for working in the United States. Turbotax 2011 tax preparation Statement. Turbotax 2011 tax preparation   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Turbotax 2011 tax preparation   Form 673 is an acceptable statement. Turbotax 2011 tax preparation You can use Form 673 only if you are a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen. Turbotax 2011 tax preparation You do not have to use the form. Turbotax 2011 tax preparation You can prepare your own statement. Turbotax 2011 tax preparation See a copy of Form 673, later. Turbotax 2011 tax preparation   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Turbotax 2011 tax preparation However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Turbotax 2011 tax preparation   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Turbotax 2011 tax preparation Foreign tax credit. Turbotax 2011 tax preparation   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Turbotax 2011 tax preparation You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Turbotax 2011 tax preparation Withholding from pension payments. Turbotax 2011 tax preparation   U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Turbotax 2011 tax preparation You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation possession, or Certify to the payer that you are not a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen or resident alien or someone who left the United States to avoid tax. Turbotax 2011 tax preparation Check your withholding. Turbotax 2011 tax preparation   Before you report U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Turbotax 2011 tax preparation Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Turbotax 2011 tax preparation Check your U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding even if you pay someone else to prepare your tax return. Turbotax 2011 tax preparation You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Turbotax 2011 tax preparation This image is too large to be displayed in the current screen. Turbotax 2011 tax preparation Please click the link to view the image. Turbotax 2011 tax preparation Form 673 30% Flat Rate Withholding Generally, U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Turbotax 2011 tax preparation If you are a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Turbotax 2011 tax preparation Use Form W-9 to notify the payer. Turbotax 2011 tax preparation You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Turbotax 2011 tax preparation Social security benefits paid to residents. Turbotax 2011 tax preparation   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Turbotax 2011 tax preparation The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Turbotax 2011 tax preparation If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Turbotax 2011 tax preparation The following information must be submitted with your Form 1040 or Form 1040A. Turbotax 2011 tax preparation A copy of Form SSA-1042S, Social Security Benefit Statement. Turbotax 2011 tax preparation A copy of your “green card. Turbotax 2011 tax preparation ” A signed declaration that includes the following statements. Turbotax 2011 tax preparation   “I am a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Turbotax 2011 tax preparation I am filing a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return for the taxable year as a resident alien reporting all of my worldwide income. Turbotax 2011 tax preparation I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Turbotax 2011 tax preparation ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Turbotax 2011 tax preparation General Information In general, U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Turbotax 2011 tax preparation You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation port while you are employed on it. Turbotax 2011 tax preparation You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Turbotax 2011 tax preparation You are working for an American employer (defined later). Turbotax 2011 tax preparation You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation Treasury Department. Turbotax 2011 tax preparation American vessel or aircraft. Turbotax 2011 tax preparation   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens, residents, or corporations. Turbotax 2011 tax preparation An American aircraft is an aircraft registered under the laws of the United States. Turbotax 2011 tax preparation American employer. Turbotax 2011 tax preparation   An American employer includes any of the following. Turbotax 2011 tax preparation The U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation Government or any of its instrumentalities. Turbotax 2011 tax preparation An individual who is a resident of the United States. Turbotax 2011 tax preparation A partnership of which at least two-thirds of the partners are U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation residents. Turbotax 2011 tax preparation A trust of which all the trustees are U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation residents. Turbotax 2011 tax preparation A corporation organized under the laws of the United States, any U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation state, or the District of Columbia, Puerto Rico, the U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation Virgin Islands, Guam, or American Samoa. Turbotax 2011 tax preparation   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Turbotax 2011 tax preparation Foreign affiliate. Turbotax 2011 tax preparation   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Turbotax 2011 tax preparation For a corporation, the 10% interest must be in its voting stock. Turbotax 2011 tax preparation For any other entity, the 10% interest must be in its profits. Turbotax 2011 tax preparation   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens and resident aliens working abroad for foreign affiliates of American employers. Turbotax 2011 tax preparation Once you enter into an agreement, coverage cannot be terminated. Turbotax 2011 tax preparation Excludable meals and lodging. Turbotax 2011 tax preparation   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Turbotax 2011 tax preparation Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Turbotax 2011 tax preparation These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Turbotax 2011 tax preparation Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Turbotax 2011 tax preparation The agreements generally make sure that you pay social security taxes to only one country. Turbotax 2011 tax preparation Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Turbotax 2011 tax preparation However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation social security. Turbotax 2011 tax preparation You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Turbotax 2011 tax preparation O. Turbotax 2011 tax preparation Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Turbotax 2011 tax preparation socialsecurity. Turbotax 2011 tax preparation gov/international. Turbotax 2011 tax preparation Covered by U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation only. Turbotax 2011 tax preparation   If your pay in a foreign country is subject only to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Turbotax 2011 tax preparation Covered by foreign country only. Turbotax 2011 tax preparation   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Turbotax 2011 tax preparation   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation Social Security Administration, Office of International Programs, at the address listed earlier. Turbotax 2011 tax preparation The statement should indicate that your wages are not covered by the U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation social security system. Turbotax 2011 tax preparation   This statement should be kept by your employer because it establishes that your pay is exempt from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation social security tax. Turbotax 2011 tax preparation   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation social security tax. Turbotax 2011 tax preparation Prev  Up  Next   Home   More Online Publications