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Where To Report State Income Tax On 1040

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Where To Report State Income Tax On 1040

Where to report state income tax on 1040 Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Where to report state income tax on 1040 Ordering forms and publications. Where to report state income tax on 1040 Tax questions. Where to report state income tax on 1040 All material in this publication may be reprinted freely. Where to report state income tax on 1040 A citation to Your Federal Income Tax (2013) would be appropriate. Where to report state income tax on 1040 The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. Where to report state income tax on 1040 However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Where to report state income tax on 1040 This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Where to report state income tax on 1040 Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. Where to report state income tax on 1040 All taxpayers have important rights when working with the IRS. Where to report state income tax on 1040 These rights are described in Your Rights as a Taxpayer in the back of this publication. Where to report state income tax on 1040 What's New This section summarizes important tax changes that took effect in 2013. Where to report state income tax on 1040 Most of these changes are discussed in more detail throughout this publication. Where to report state income tax on 1040 Future developments. Where to report state income tax on 1040  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Where to report state income tax on 1040 irs. Where to report state income tax on 1040 gov/pub17. Where to report state income tax on 1040 Additional Medicare Tax. Where to report state income tax on 1040  Beginning in 2013, a 0. Where to report state income tax on 1040 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Where to report state income tax on 1040 See Form 8959 and its instructions. Where to report state income tax on 1040 Net Investment Income Tax. Where to report state income tax on 1040  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Where to report state income tax on 1040 The NIIT is 3. Where to report state income tax on 1040 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. Where to report state income tax on 1040 See Form 8960 and its instructions. Where to report state income tax on 1040 Change in tax rates. Where to report state income tax on 1040  The highest tax rate is 39. Where to report state income tax on 1040 6%. Where to report state income tax on 1040 For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Where to report state income tax on 1040 Tax rate on net capital gain and qualified dividends. Where to report state income tax on 1040  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Where to report state income tax on 1040 See chapter 16. Where to report state income tax on 1040 Medical and dental expenses. Where to report state income tax on 1040  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Where to report state income tax on 1040 5% if either you or your spouse is age 65 or older). Where to report state income tax on 1040 See chapter 21. Where to report state income tax on 1040 Personal exemption amount increased for certain taxpayers. Where to report state income tax on 1040  Your personal exemption is increased to $3,900. Where to report state income tax on 1040 But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Where to report state income tax on 1040 See chapter 3. Where to report state income tax on 1040 Limit on itemized deductions. Where to report state income tax on 1040  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Where to report state income tax on 1040 See chapter 29. Where to report state income tax on 1040 Same-sex marriages. Where to report state income tax on 1040  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Where to report state income tax on 1040 See chapter 2. Where to report state income tax on 1040 If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Where to report state income tax on 1040 For details on filing amended returns, see chapter 1. Where to report state income tax on 1040 Health flexible spending arrangements (FSAs). Where to report state income tax on 1040  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Where to report state income tax on 1040 See chapter 5. Where to report state income tax on 1040 Expiring credits. Where to report state income tax on 1040  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Where to report state income tax on 1040 You cannot claim either one on your 2013 return. Where to report state income tax on 1040 See chapter 37. Where to report state income tax on 1040 Ponzi-type investment schemes. Where to report state income tax on 1040  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Where to report state income tax on 1040 See chapter 25. Where to report state income tax on 1040 Home office deduction simplified method. Where to report state income tax on 1040  If you can take a home office deduction, you may be able to use a simplified method to figure it. Where to report state income tax on 1040 See Publication 587. Where to report state income tax on 1040 Standard mileage rates. Where to report state income tax on 1040  The 2013 rate for business use of your car is increased to 56½ cents a mile. Where to report state income tax on 1040 See chapter 26. Where to report state income tax on 1040 The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Where to report state income tax on 1040 See chapter 21. Where to report state income tax on 1040 The 2013 rate for use of your car to move is increased to 24 cents a mile. Where to report state income tax on 1040 See Publication 521, Moving Expenses. Where to report state income tax on 1040 Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Where to report state income tax on 1040 Many of these items are explained in more detail later in this publication. Where to report state income tax on 1040 Enter your social security number (SSN). Where to report state income tax on 1040  Enter your SSN in the space provided on your tax form. Where to report state income tax on 1040 If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. Where to report state income tax on 1040 See chapter 1. Where to report state income tax on 1040 Secure your tax records from identity theft. Where to report state income tax on 1040  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. Where to report state income tax on 1040 An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Where to report state income tax on 1040 For more information about identity theft and how to reduce your risk from it, see chapter 1. Where to report state income tax on 1040 Taxpayer identification numbers. Where to report state income tax on 1040  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Where to report state income tax on 1040 This applies even if the person was born in 2013. Where to report state income tax on 1040 Generally, this number is the person's social security number (SSN). Where to report state income tax on 1040 See chapter 1. Where to report state income tax on 1040 Foreign source income. Where to report state income tax on 1040  If you are a U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 law. Where to report state income tax on 1040 This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. Where to report state income tax on 1040 This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). Where to report state income tax on 1040 If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Where to report state income tax on 1040 For details, see Publication 54, Tax Guide for U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 Citizens and Resident Aliens Abroad. Where to report state income tax on 1040 Foreign financial assets. Where to report state income tax on 1040  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Where to report state income tax on 1040 Check www. Where to report state income tax on 1040 IRS. Where to report state income tax on 1040 gov/form8938 for details. Where to report state income tax on 1040 Automatic 6-month extension to file tax return. Where to report state income tax on 1040  You can use Form 4868, Application for Automatic Extension of Time To File U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Where to report state income tax on 1040 See chapter 1. Where to report state income tax on 1040 Include your phone number on your return. Where to report state income tax on 1040  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Where to report state income tax on 1040 Please enter your daytime telephone number on your tax form next to your signature and occupation. Where to report state income tax on 1040 If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Where to report state income tax on 1040 Payment of taxes. Where to report state income tax on 1040   You can pay your taxes online, by phone, or by check or money order. Where to report state income tax on 1040 You can make a direct transfer from your bank account or use a credit or debit card. Where to report state income tax on 1040 If you e-file, you can schedule an electronic payment. Where to report state income tax on 1040 See chapter 1. Where to report state income tax on 1040 Faster ways to file your return. Where to report state income tax on 1040  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Where to report state income tax on 1040 You can use IRS e-file (electronic filing). Where to report state income tax on 1040 See chapter 1. Where to report state income tax on 1040 Free electronic filing. Where to report state income tax on 1040  You may be able to file your 2013 taxes online for free. Where to report state income tax on 1040 See chapter 1. Where to report state income tax on 1040 Change of address. Where to report state income tax on 1040  If you change your address, you should notify the IRS. Where to report state income tax on 1040 See Change of Address in chapter 1. Where to report state income tax on 1040 Refund on a late filed return. Where to report state income tax on 1040  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. Where to report state income tax on 1040 See chapter 1. Where to report state income tax on 1040 Frivolous tax returns. Where to report state income tax on 1040  The IRS has published a list of positions that are identified as frivolous. Where to report state income tax on 1040 The penalty for filing a frivolous tax return is $5,000. Where to report state income tax on 1040 See chapter 1. Where to report state income tax on 1040 Filing erroneous claim for refund or credit. Where to report state income tax on 1040  You may have to pay a penalty if you file an erroneous claim for refund or credit. Where to report state income tax on 1040 See chapter 1. Where to report state income tax on 1040 Privacy Act and paperwork reduction information. Where to report state income tax on 1040   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. Where to report state income tax on 1040 A complete statement on this subject can be found in your tax form instructions. Where to report state income tax on 1040 Customer service for taxpayers. Where to report state income tax on 1040  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Where to report state income tax on 1040 See How To Get Tax Help in the back of this publication. Where to report state income tax on 1040 Preparer e-file mandate. Where to report state income tax on 1040  Most paid preparers must e-file returns they prepare and file. Where to report state income tax on 1040 Your preparer may make you aware of this requirement and the options available to you. Where to report state income tax on 1040 Treasury Inspector General for Tax Administration. Where to report state income tax on 1040   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). Where to report state income tax on 1040 You can remain anonymous. Where to report state income tax on 1040 Photographs of missing children. Where to report state income tax on 1040  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Where to report state income tax on 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Where to report state income tax on 1040 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Where to report state income tax on 1040 Introduction This publication covers the general rules for filing a federal income tax return. Where to report state income tax on 1040 It supplements the information contained in your tax form instructions. Where to report state income tax on 1040 It explains the tax law to make sure you pay only the tax you owe and no more. Where to report state income tax on 1040 How this publication is arranged. Where to report state income tax on 1040   This publication closely follows Form 1040, U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 Individual Income Tax Return. Where to report state income tax on 1040 It is divided into six parts which cover different sections of Form 1040. Where to report state income tax on 1040 Each part is further divided into chapters which generally discuss one line of the form. Where to report state income tax on 1040 Do not worry if you file Form 1040A or Form 1040EZ. Where to report state income tax on 1040 Anything included on a line of either of these forms is also included on Form 1040. Where to report state income tax on 1040   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. Where to report state income tax on 1040 What is in this publication. Where to report state income tax on 1040   The publication begins with the rules for filing a tax return. Where to report state income tax on 1040 It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. Where to report state income tax on 1040 It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. Where to report state income tax on 1040 The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Where to report state income tax on 1040   Throughout the publication are examples showing how the tax law applies in typical situations. Where to report state income tax on 1040 Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Where to report state income tax on 1040   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Where to report state income tax on 1040 References to those other publications are provided for your information. Where to report state income tax on 1040 Icons. Where to report state income tax on 1040   Small graphic symbols, or icons, are used to draw your attention to special information. Where to report state income tax on 1040 See Table 1 later for an explanation of each icon used in this publication. Where to report state income tax on 1040 What is not covered in this publication. Where to report state income tax on 1040   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Where to report state income tax on 1040 This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Where to report state income tax on 1040   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. Where to report state income tax on 1040 Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Where to report state income tax on 1040 Publication 535, Business Expenses. Where to report state income tax on 1040 Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Where to report state income tax on 1040 Help from the IRS. Where to report state income tax on 1040   There are many ways you can get help from the IRS. Where to report state income tax on 1040 These are explained under How To Get Tax Help in the back of this publication. Where to report state income tax on 1040 Comments and suggestions. Where to report state income tax on 1040   We welcome your comments about this publication and your suggestions for future editions. Where to report state income tax on 1040   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Where to report state income tax on 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where to report state income tax on 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where to report state income tax on 1040   You can send your comments from www. Where to report state income tax on 1040 irs. Where to report state income tax on 1040 gov/formspubs/. Where to report state income tax on 1040 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Where to report state income tax on 1040   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Where to report state income tax on 1040 Ordering forms and publications. Where to report state income tax on 1040   Visit www. Where to report state income tax on 1040 irs. Where to report state income tax on 1040 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Where to report state income tax on 1040 Internal Revenue Service 1201 N. Where to report state income tax on 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Where to report state income tax on 1040   If you have a tax question, check the information available on IRS. Where to report state income tax on 1040 gov or call 1-800-829-1040. Where to report state income tax on 1040 We cannot answer tax questions sent to either of the above addresses. Where to report state income tax on 1040 IRS mission. Where to report state income tax on 1040   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Where to report state income tax on 1040 Table 1. Where to report state income tax on 1040 Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. Where to report state income tax on 1040 An Internet site or an email address. Where to report state income tax on 1040 An address you may need. Where to report state income tax on 1040 Items you should keep in your personal records. Where to report state income tax on 1040 Items you may need to figure or a worksheet you may need to complete and keep for your records. Where to report state income tax on 1040 An important phone number. Where to report state income tax on 1040 Helpful information you may need. Where to report state income tax on 1040 Prev  Up  Next   Home   More Online Publications

The Where To Report State Income Tax On 1040

Where to report state income tax on 1040 9. Where to report state income tax on 1040   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Where to report state income tax on 1040 Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Where to report state income tax on 1040 However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Where to report state income tax on 1040 See Table 9-1 for a list of tax treaty countries. Where to report state income tax on 1040 You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Where to report state income tax on 1040 See Income Entitled to Tax Treaty Benefits in chapter 8. Where to report state income tax on 1040 Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Where to report state income tax on 1040 Useful Items - You may want to see: Publication 901 U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 Tax Treaties Form (and Instructions) 1040NR U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 Nonresident Alien Income Tax Return 1040NR-EZ U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Where to report state income tax on 1040 Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Where to report state income tax on 1040 Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Where to report state income tax on 1040 Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Where to report state income tax on 1040 Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Where to report state income tax on 1040 To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Where to report state income tax on 1040 Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Where to report state income tax on 1040 Example. Where to report state income tax on 1040 Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Where to report state income tax on 1040 He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Where to report state income tax on 1040 His dividends are not effectively connected with that business. Where to report state income tax on 1040 He has no deductions other than his own personal exemption. Where to report state income tax on 1040 His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Where to report state income tax on 1040 Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Where to report state income tax on 1040 The conditions for claiming the exemptions vary under each tax treaty. Where to report state income tax on 1040 For more information about the conditions under a particular tax treaty, see Publication 901. Where to report state income tax on 1040 Or, you may download the complete text of most U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 tax treaties at IRS. Where to report state income tax on 1040 gov. Where to report state income tax on 1040 Technical explanations for many of those treaties are also available at that site. Where to report state income tax on 1040 Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Where to report state income tax on 1040 These types of income may be exempt from U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 tax or may be subject to a reduced rate of tax. Where to report state income tax on 1040 For more information, see Publication 901 or the applicable tax treaty. Where to report state income tax on 1040 Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Where to report state income tax on 1040 Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Where to report state income tax on 1040 Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Where to report state income tax on 1040 Spending part of a day in the United States counts as a day of presence. Where to report state income tax on 1040 Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Where to report state income tax on 1040 Note. Where to report state income tax on 1040 Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Where to report state income tax on 1040 Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Where to report state income tax on 1040 Many treaties also provide an exemption for engaging in research. Where to report state income tax on 1040 Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Where to report state income tax on 1040 A substantial part of that person's time must be devoted to those duties. Where to report state income tax on 1040 The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Where to report state income tax on 1040 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Where to report state income tax on 1040 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Where to report state income tax on 1040 Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Where to report state income tax on 1040 However, a difference exists among treaties as to who qualifies for this benefit. Where to report state income tax on 1040 Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Where to report state income tax on 1040 Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Where to report state income tax on 1040 Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Where to report state income tax on 1040 Chapter 10 of this publication also has information for employees of foreign governments. Where to report state income tax on 1040 Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Where to report state income tax on 1040 Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Where to report state income tax on 1040 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Where to report state income tax on 1040 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Where to report state income tax on 1040 Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Where to report state income tax on 1040 Generally, gains from the sale or exchange of real property located in the United States are taxable. Where to report state income tax on 1040 Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Where to report state income tax on 1040 U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Where to report state income tax on 1040 (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Where to report state income tax on 1040 ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Where to report state income tax on 1040 This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Where to report state income tax on 1040 See Reporting Treaty Benefits Claimed . Where to report state income tax on 1040 In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 tax under the treaty. Where to report state income tax on 1040 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Where to report state income tax on 1040 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Where to report state income tax on 1040 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Where to report state income tax on 1040 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Where to report state income tax on 1040 Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Where to report state income tax on 1040 Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Where to report state income tax on 1040 Include this tax on Form 1040, line 61. Where to report state income tax on 1040 On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Where to report state income tax on 1040 Example. Where to report state income tax on 1040 Jacques Dubois, who is a resident of the United States under Article 4 of the U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 -France income tax treaty, receives French social security benefits. Where to report state income tax on 1040 Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Where to report state income tax on 1040 Mr. Where to report state income tax on 1040 Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Where to report state income tax on 1040 Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 resident receives social security benefits from Canada or Germany, those benefits are treated for U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 income tax purposes as if they were received under the social security legislation of the United States. Where to report state income tax on 1040 If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Where to report state income tax on 1040 You are not required to file a Form 8833 for those benefits. Where to report state income tax on 1040 Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Where to report state income tax on 1040 Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Where to report state income tax on 1040 However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Where to report state income tax on 1040 This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Where to report state income tax on 1040 Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Where to report state income tax on 1040 If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Where to report state income tax on 1040 Saving clause. Where to report state income tax on 1040   Most tax treaties have a saving clause. Where to report state income tax on 1040 A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Where to report state income tax on 1040 Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Where to report state income tax on 1040 However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Where to report state income tax on 1040 Read the treaty to find out if it has a saving clause and an exception to it. Where to report state income tax on 1040 Time limit for claiming treaty exemptions. Where to report state income tax on 1040   Many treaties limit the number of years you can claim a treaty exemption. Where to report state income tax on 1040 For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Where to report state income tax on 1040 Once you reach this limit, you can no longer claim the treaty exemption. Where to report state income tax on 1040 See the treaty or Publication 901 for the time limits that apply. Where to report state income tax on 1040 How to report income on your tax return. Where to report state income tax on 1040   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 tax under the treaty. Where to report state income tax on 1040 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Where to report state income tax on 1040 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Where to report state income tax on 1040 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Where to report state income tax on 1040 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Where to report state income tax on 1040 Example. Where to report state income tax on 1040 Mr. Where to report state income tax on 1040 Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Where to report state income tax on 1040 He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 tax in those years under Article 20 of the U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 -People's Republic of China income tax treaty. Where to report state income tax on 1040 On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Where to report state income tax on 1040 Even though Mr. Where to report state income tax on 1040 Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 -People's Republic of China treaty dated April 30, 1984. Where to report state income tax on 1040 Mr. Where to report state income tax on 1040 Yu should submit Form W-9 and the required statement to the payor. Where to report state income tax on 1040 Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Where to report state income tax on 1040 See below, for the situations where you are not required to file Form 8833. Where to report state income tax on 1040 You must file a U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 tax return and Form 8833 if you claim the following treaty benefits. Where to report state income tax on 1040 You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 real property interest based on a treaty. Where to report state income tax on 1040 You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Where to report state income tax on 1040 You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Where to report state income tax on 1040 These are the more common situations for which Form 8833 is required. Where to report state income tax on 1040 Exceptions. Where to report state income tax on 1040   You do not have to file Form 8833 for any of the following situations. Where to report state income tax on 1040 You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Where to report state income tax on 1040 You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Where to report state income tax on 1040 This includes taxable scholarship and fellowship grants. Where to report state income tax on 1040 You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Where to report state income tax on 1040 You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Where to report state income tax on 1040 The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Where to report state income tax on 1040 You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 financial institution, qualified intermediary, or withholding foreign partnership or trust. Where to report state income tax on 1040 The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Where to report state income tax on 1040 Penalty for failure to provide required information on Form 8833. Where to report state income tax on 1040   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Where to report state income tax on 1040 Additional information. Where to report state income tax on 1040   For additional information, see section 301. Where to report state income tax on 1040 6114-1(c) of the Income Tax Regulations. Where to report state income tax on 1040 Table 9-1. Where to report state income tax on 1040 Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Where to report state income tax on 1040 D. Where to report state income tax on 1040 ) Australia TIAS 10773 Dec. Where to report state income tax on 1040 1, 1983 1986-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 220 1986-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 246 Protocol TIAS Jan. Where to report state income tax on 1040 1, 2004     Austria TIAS Jan. Where to report state income tax on 1040 1, 1999     Bangladesh TIAS Jan. Where to report state income tax on 1040 1, 2007     Barbados TIAS 11090 Jan. Where to report state income tax on 1040 1, 1984 1991-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 436 1991-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 466 Protocol TIAS Jan. Where to report state income tax on 1040 1, 1994     Protocol TIAS Jan. Where to report state income tax on 1040 1, 2005     Belgium TIAS Jan. Where to report state income tax on 1040 1, 2008     Bulgaria TIAS Jan. Where to report state income tax on 1040 1, 2009     Canada2 TIAS 11087 Jan. Where to report state income tax on 1040 1, 1985 1986-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 258 1987-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 298 Protocol TIAS Jan. Where to report state income tax on 1040 1, 1996     Protocol TIAS Dec. Where to report state income tax on 1040 16, 1997     Protocol TIAS Jan. Where to report state income tax on 1040 1, 2009     China, People's Republic of TIAS 12065 Jan. Where to report state income tax on 1040 1, 1987 1988-1 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 414 1988-1 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 447 Commonwealth of Independent States3 TIAS 8225 Jan. Where to report state income tax on 1040 1, 1976 1976-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 463 1976-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 475 Cyprus TIAS 10965 Jan. Where to report state income tax on 1040 1, 1986 1989-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 280 1989-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 314 Czech Republic TIAS Jan. Where to report state income tax on 1040 1, 1993     Denmark TIAS Jan. Where to report state income tax on 1040 1, 2001     Protocol TIAS Jan. Where to report state income tax on 1040 1, 2008     Egypt TIAS 10149 Jan. Where to report state income tax on 1040 1, 1982 1982-1 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 219 1982-1 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 243 Estonia TIAS Jan. Where to report state income tax on 1040 1, 2000     Finland TIAS 12101 Jan. Where to report state income tax on 1040 1, 1991     Protocol TIAS Jan. Where to report state income tax on 1040 1, 2008     France TIAS Jan. Where to report state income tax on 1040 1, 1996     Protocol TIAS Jan. Where to report state income tax on 1040 1, 2007     Protocol TIAS Jan. Where to report state income tax on 1040 1, 2010     Germany TIAS Jan. Where to report state income tax on 1040 1, 1990     Protocol TIAS Jan. Where to report state income tax on 1040 1, 2008     Greece TIAS 2902 Jan. Where to report state income tax on 1040 1, 1953 1958-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 1054 T. Where to report state income tax on 1040 D. Where to report state income tax on 1040 6109, 1954-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 638 Hungary TIAS 9560 Jan. Where to report state income tax on 1040 1, 1980 1980-1 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 333 1980-1 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 354 Iceland TIAS Jan. Where to report state income tax on 1040 1, 2009     India TIAS Jan. Where to report state income tax on 1040 1, 1991     Indonesia TIAS 11593 Jan. Where to report state income tax on 1040 1, 1990     Ireland TIAS Jan. Where to report state income tax on 1040 1, 1998     Israel TIAS Jan. Where to report state income tax on 1040 1, 1995     Italy TIAS Jan. Where to report state income tax on 1040 1, 2010     Jamaica TIAS 10207 Jan. Where to report state income tax on 1040 1, 1982 1982-1 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 257 1982-1 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 291 Japan TIAS Jan. Where to report state income tax on 1040 1, 2005     Kazakhstan TIAS Jan. Where to report state income tax on 1040 1, 1996     Korea, South TIAS 9506 Jan. Where to report state income tax on 1040 1, 1980 1979-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 435 1979-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 458 Latvia TIAS Jan. Where to report state income tax on 1040 1, 2000     Lithuania TIAS Jan. Where to report state income tax on 1040 1, 2000     Luxembourg TIAS Jan. Where to report state income tax on 1040 1, 2001     Malta TIAS Jan. Where to report state income tax on 1040 1, 2011     Mexico TIAS Jan. Where to report state income tax on 1040 1, 1994 1994-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 424 1994-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 489 Protocol TIAS Oct. Where to report state income tax on 1040 26, 1995     Protocol TIAS Jan. Where to report state income tax on 1040 1, 2004     Morocco TIAS 10195 Jan. Where to report state income tax on 1040 1, 1981 1982-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 405 1982-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 427 Netherlands TIAS Jan. Where to report state income tax on 1040 1, 1994     Protocol TIAS Jan. Where to report state income tax on 1040 1, 2005     New Zealand TIAS 10772 Nov. Where to report state income tax on 1040 2, 1983 1990-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 274 1990-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 303 Protocol TIAS Jan. Where to report state income tax on 1040 1, 2011     Norway TIAS 7474 Jan. Where to report state income tax on 1040 1, 1971 1973-1 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 669 1973-1 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 693 Protocol TIAS 10205 Jan. Where to report state income tax on 1040 1, 1982 1982-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 440 1982-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 454 Pakistan TIAS 4232 Jan. Where to report state income tax on 1040 1, 1959 1960-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 646 T. Where to report state income tax on 1040 D. Where to report state income tax on 1040 6431, 1960-1 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 755 Philippines TIAS 10417 Jan. Where to report state income tax on 1040 1, 1983 1984-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 384 1984-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 412 Poland TIAS 8486 Jan. Where to report state income tax on 1040 1, 1974 1977-1 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 416 1977-1 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 427 Portugal TIAS Jan. Where to report state income tax on 1040 1, 1996     Romania TIAS 8228 Jan. Where to report state income tax on 1040 1, 1974 1976-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 492 1976-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 504 Russia TIAS Jan. Where to report state income tax on 1040 1, 1994     Slovak Republic TIAS Jan. Where to report state income tax on 1040 1, 1993     Slovenia TIAS Jan. Where to report state income tax on 1040 1, 2002     South Africa TIAS Jan. Where to report state income tax on 1040 1, 1998     Spain TIAS Jan. Where to report state income tax on 1040 1, 1991     Sri Lanka TIAS Jan. Where to report state income tax on 1040 1, 2004     Sweden TIAS Jan. Where to report state income tax on 1040 1, 1996     Protocol TIAS Jan. Where to report state income tax on 1040 1, 2007     Switzerland TIAS Jan. Where to report state income tax on 1040 1, 1998     Thailand TIAS Jan. Where to report state income tax on 1040 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Where to report state income tax on 1040 1, 1970 1971-2 C. Where to report state income tax on 1040 B. Where to report state income tax on 1040 479   Tunisia TIAS Jan. Where to report state income tax on 1040 1, 1990     Turkey TIAS Jan. Where to report state income tax on 1040 1, 1998     Ukraine TIAS Jan. Where to report state income tax on 1040 1, 2001     United Kingdom TIAS Jan. Where to report state income tax on 1040 1, 2004     Venezuela TIAS Jan. Where to report state income tax on 1040 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Where to report state income tax on 1040 3The U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 -U. Where to report state income tax on 1040 S. Where to report state income tax on 1040 S. Where to report state income tax on 1040 R. Where to report state income tax on 1040 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Where to report state income tax on 1040 Prev  Up  Next   Home   More Online Publications