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1040ex Form

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1040ex Form

1040ex form 5. 1040ex form   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. 1040ex form Line 2. 1040ex form Lines 3a and 3b. 1040ex form Lines 4a and 4b. 1040ex form Line 5. 1040ex form Line 6. 1040ex form Line 7. 1040ex form Line 9. 1040ex form Line 15. 1040ex form Illustrated Example of Form 5074Part I. 1040ex form Part II. 1040ex form Part III. 1040ex form Illustrated Example of Form 8689Part I. 1040ex form Part II. 1040ex form Part III. 1040ex form Part IV. 1040ex form Use the following examples to help you complete the correct attachment to your Form 1040. 1040ex form The completed form for each example is shown on the pages that follow. 1040ex form Illustrated Example of Form 4563 John Black is a U. 1040ex form S. 1040ex form citizen, single, and under 65. 1040ex form He was a bona fide resident of American Samoa during all of 2013. 1040ex form John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. 1040ex form S. 1040ex form corporations) is more than his adjusted filing requirement for single filers under 65. 1040ex form (See Filing Requirement if Possession Income Is Excluded in chapter 4. 1040ex form ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. 1040ex form See Bona Fide Resident of American Samoa in chapter 3. 1040ex form Completing Form 4563. 1040ex form   John enters his name and social security number at the top of the form. 1040ex form Line 1. 1040ex form   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. 1040ex form Because he is still a bona fide resident, he enters “not ended” in the second blank space. 1040ex form Line 2. 1040ex form   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. 1040ex form Lines 3a and 3b. 1040ex form   He checks “No” on line 3a because no family members lived with him. 1040ex form He leaves line 3b blank. 1040ex form Lines 4a and 4b. 1040ex form   He checks “No” on line 4a because he did not maintain a home outside American Samoa. 1040ex form He leaves line 4b blank. 1040ex form Line 5. 1040ex form   He enters the name and address of his employer, Samoa Products Co. 1040ex form It is a private American Samoa corporation. 1040ex form Line 6. 1040ex form   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. 1040ex form That was his only trip outside American Samoa during the year. 1040ex form Line 7. 1040ex form   He enters the $24,000 in wages he received from Samoa Products Co. 1040ex form Line 9. 1040ex form   He received $220 in dividends from an American Samoa corporation, which he enters here. 1040ex form He also received $10,000 of dividends from a U. 1040ex form S. 1040ex form corporation, but he will enter that amount only on his Form 1040 because the U. 1040ex form S. 1040ex form dividends do not qualify for the possession exclusion. 1040ex form Line 15. 1040ex form   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. 1040ex form He will not enter his excluded income on Form 1040. 1040ex form However, he will attach his completed Form 4563 to his Form 1040. 1040ex form Illustrated Example of Form 5074 Tracy Grey is a U. 1040ex form S. 1040ex form citizen who is a self-employed fisheries consultant with a tax home in New York. 1040ex form Her only income for 2013 was net self-employment income of $80,000. 1040ex form Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. 1040ex form Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. 1040ex form She was not a bona fide resident of Guam during 2013. 1040ex form Tracy completes Form 1040 (not illustrated), reporting her worldwide income. 1040ex form Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. 1040ex form All amounts reported on Form 5074 are also reported on her Form 1040. 1040ex form See U. 1040ex form S. 1040ex form Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. 1040ex form Completing Form 5074. 1040ex form   Tracy enters her name and social security number at the top of the form. 1040ex form Part I. 1040ex form   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. 1040ex form She has no other income from Guam, so the total on line 16 is $20,000. 1040ex form Part II. 1040ex form   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. 1040ex form She enters $1,413 on line 21 and line 28. 1040ex form Her adjusted gross income on line 29 is $18,587. 1040ex form Part III. 1040ex form   Tracy made estimated tax payments of $1,409. 1040ex form She enters this amount on line 30, and again on line 34 as the total payments. 1040ex form Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. 1040ex form In 2013, they received $14,400 in income from the rental of a condominium they own in the U. 1040ex form S. 1040ex form Virgin Islands (USVI). 1040ex form The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. 1040ex form They were not bona fide residents of the USVI during the entire tax year. 1040ex form The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). 1040ex form The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. 1040ex form The Morenos also complete Form 8689 to determine how much of their U. 1040ex form S. 1040ex form tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. 1040ex form S. 1040ex form Virgin Islands. 1040ex form See U. 1040ex form S. 1040ex form Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. 1040ex form The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. 1040ex form At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. 1040ex form The Virgin Islands Bureau of Internal Revenue will process this copy. 1040ex form Completing Form 8689. 1040ex form   Juan and Carla enter their names and Juan's social security number at the top of the form. 1040ex form Part I. 1040ex form   The Morenos enter their income from the USVI in Part I (see later). 1040ex form The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. 1040ex form The Morenos' total USVI income of $6,700 is entered on line 16. 1040ex form Part II. 1040ex form   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. 1040ex form Their USVI adjusted gross income (AGI) is $6,700. 1040ex form Part III. 1040ex form   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). 1040ex form Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. 1040ex form   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. 1040ex form Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. 1040ex form 122) and enter that as a decimal on line 34. 1040ex form They then apply that percentage to the U. 1040ex form S. 1040ex form tax entered on line 32 to find the amount of U. 1040ex form S. 1040ex form tax allocated to USVI income ($4,539 x 0. 1040ex form 122 = $554), and enter that amount on line 35. 1040ex form Part IV. 1040ex form   Part IV is used to show payments of income tax to the USVI only. 1040ex form The Morenos had no tax withheld by the U. 1040ex form S. 1040ex form Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. 1040ex form They include this amount ($400) in the total payments on Form 1040, line 72. 1040ex form On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. 1040ex form The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. 1040ex form   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. 1040ex form They enter this amount on line 45. 1040ex form They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. 1040ex form The Morenos will pay their USVI tax at the same time they file the copy of their U. 1040ex form S. 1040ex form income tax return with the U. 1040ex form S. 1040ex form Virgin Islands. 1040ex form This image is too large to be displayed in the current screen. 1040ex form Please click the link to view the image. 1040ex form Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. 1040ex form Please click the link to view the image. 1040ex form Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. 1040ex form Please click the link to view the image. 1040ex form Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications
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The 1040ex Form

1040ex form Part Five -   Standard Deduction and Itemized Deductions After you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. 1040ex form You can subtract either the standard deduction or itemized deductions. 1040ex form Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). 1040ex form The ten chapters in this part discuss the standard deduction, each itemized deduction, and a limit on some of your itemized deductions if your adjusted gross income is more than certain amounts. 1040ex form See chapter 20 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions. 1040ex form Table of Contents 20. 1040ex form   Standard DeductionWhat's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. 1040ex form Married persons who filed separate returns. 1040ex form 21. 1040ex form   Medical and Dental ExpensesWhat's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 1040ex form How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons 22. 1040ex form   TaxesIntroductionIndian tribal government. 1040ex form Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. 1040ex form Real Estate TaxesReal estate taxes for prior years. 1040ex form Examples. 1040ex form Form 1099-S. 1040ex form Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct 23. 1040ex form   Interest ExpenseIntroduction Useful Items - You may want to see: Home Mortgage InterestAmount Deductible Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement Investment InterestInvestment Property Allocation of Interest Expense Limit on Deduction Items You Cannot DeductPersonal Interest Allocation of Interest How To ReportMore than one borrower. 1040ex form Mortgage proceeds used for business or investment. 1040ex form 24. 1040ex form   ContributionsIntroduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. 1040ex form Household items. 1040ex form Deduction more than $500. 1040ex form Form 1098-C. 1040ex form Filing deadline approaching and still no Form 1098-C. 1040ex form Exception 1—vehicle used or improved by organization. 1040ex form Exception 2—vehicle given or sold to needy individual. 1040ex form Deduction $500 or less. 1040ex form Right to use property. 1040ex form Tangible personal property. 1040ex form Future interest. 1040ex form Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. 1040ex form Text message. 1040ex form Credit card. 1040ex form Pay-by-phone account. 1040ex form Stock certificate. 1040ex form Promissory note. 1040ex form Option. 1040ex form Borrowed funds. 1040ex form Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report 25. 1040ex form   Nonbusiness Casualty and Theft LossesWhat's New Introduction Useful Items - You may want to see: CasualtyFamily pet. 1040ex form Progressive deterioration. 1040ex form Damage from corrosive drywall. 1040ex form Theft Loss on Deposits Proof of Loss Figuring a LossDecrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Single Casualty on Multiple Properties Deduction Limits$100 Rule 10% Rule When To Report Gains and LossesDisaster Area Loss How To Report Gains and Losses 26. 1040ex form   Car Expenses and Other Employee Business ExpensesWhat's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. 1040ex form Parking fees. 1040ex form Advertising display on car. 1040ex form Car pools. 1040ex form Hauling tools or instruments. 1040ex form Union members' trips from a union hall. 1040ex form Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. 1040ex form Statutory employees. 1040ex form Reimbursements Completing Forms 2106 and 2106-EZ Special Rules 27. 1040ex form   Tax Benefits for Work-Related EducationWhat's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. 1040ex form Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping 28. 1040ex form   Miscellaneous DeductionsWhat's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses 29. 1040ex form   Limit on Itemized DeductionsIntroduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. 1040ex form Prev  Up  Next   Home   More Online Publications