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1040x Return

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1040x Return

1040x return Publication 15-B - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to www. 1040x return irs. 1040x return gov/pub15b. 1040x return What's New Cents-per-mile rule. 1040x return  The business mileage rate for 2014 is 56 cents per mile. 1040x return You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. 1040x return See Cents-Per-Mile Rule in section 3. 1040x return Qualified parking exclusion and commuter transportation benefit. 1040x return . 1040x return  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. 1040x return See Qualified Transportation Benefits in section 2. 1040x return Same-sex Marriage. 1040x return  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040x return For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040x return R. 1040x return B. 1040x return 201, available at www. 1040x return irs. 1040x return gov/irb/2013-38_IRB/ar07. 1040x return html. 1040x return Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 1040x return Notice 2013-61, 2013-44 I. 1040x return R. 1040x return B. 1040x return 432, is available at www. 1040x return irs. 1040x return gov/irb/2013-44_IRB/ar10. 1040x return html. 1040x return Recent changes to certain rules for cafeteria plans. 1040x return  Notice 2013-71, 2013-47 I. 1040x return R. 1040x return B. 1040x return 532, available at www. 1040x return irs. 1040x return gov/irb/2013-47_IRB/ar10. 1040x return html, discusses recent changes to the “use-or-lose” rule for health flexible spending arrangements (FSAs) and clarifies the transitional rule for 2013-2014 non-calendar year salary reduction elections. 1040x return See Notice 2013-71 for details on these changes. 1040x return Reminders $2,500 limit on a health flexible spending arrangement (FSA). 1040x return  For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. 1040x return For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. 1040x return For more information, see Cafeteria Plans in section 1. 1040x return Additional Medicare Tax withholding. 1040x return  In addition to withholding Medicare tax at 1. 1040x return 45%, you must withhold a 0. 1040x return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040x return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040x return Additional Medicare Tax is only imposed on the employee. 1040x return There is no employer share of Additional Medicare Tax. 1040x return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040x return Unless otherwise noted, references to Medicare tax include Additional Medicare Tax. 1040x return For more information on what wages are subject to Medicare tax, see Table 2-1, later, and the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15, (Circular E), Employer's Tax Guide. 1040x return For more information on Additional Medicare Tax, visit IRS. 1040x return gov and enter “Additional Medicare Tax” in the search box. 1040x return Photographs of missing children. 1040x return  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040x return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x return 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. 1040x return Introduction This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. 1040x return It contains information for employers on the employment tax treatment of fringe benefits. 1040x return Comments and suggestions. 1040x return   We welcome your comments about this publication and your suggestions for future editions. 1040x return   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x return   You can also send us comments from www. 1040x return irs. 1040x return gov/formspubs. 1040x return Click on More Information and then click on Comment on Tax Forms and Publications. 1040x return   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. 1040x return Prev  Up  Next   Home   More 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Understanding Your CP90C Notice

We levied you for unpaid taxes. You have the right to a Collection Due
Process hearing.


What you need to do

  • Read your notice carefully — it explains our actions.
  • Pay what you owe.
  • Make a payment plan if you can’t pay the full amount you owe.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Request a Collection Due Process hearing.

Why should I request a Collection Due Process hearing?
You can appeal the levy and other disagreements you have at a Collection Due Process hearing.

How do I request a Collection Due Process hearing?
Complete and send us a Form 12153, Request for a Collection Due Process or Equivalent Hearing.

Why didn't you tell me about my rights before you levied me?
Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe.

What happens if I can't pay what I owe?
You can request a payment plan if you can't pay the full amount you owe.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them here.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about how to file electronically.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 24-Mar-2014

The 1040x Return

1040x return 3. 1040x return   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. 1040x return Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. 1040x return An exclusion from gross income is generally income you receive that is not included in your U. 1040x return S. 1040x return income and is not subject to U. 1040x return S. 1040x return tax. 1040x return This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. 1040x return Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. 1040x return Useful Items - You may want to see: Publication 54 Tax Guide for U. 1040x return S. 1040x return Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. 1040x return Resident Aliens Resident aliens may be able to exclude the following items from their gross income. 1040x return Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. 1040x return The exclusion is $97,600 in 2013. 1040x return In addition, you may be able to exclude or deduct certain foreign housing amounts. 1040x return You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. 1040x return For more information, see Publication 54. 1040x return Foreign country. 1040x return    A foreign country is any territory under the sovereignty of a government other than that of the United States. 1040x return   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. 1040x return It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. 1040x return   The term “foreign country” does not include U. 1040x return S. 1040x return possessions or territories. 1040x return It does not include the Antarctic region. 1040x return Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. 1040x return Interest Income Interest income that is not connected with a U. 1040x return S. 1040x return trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. 1040x return State and local government obligations. 1040x return   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. 1040x return S. 1040x return possession, generally is not included in income. 1040x return However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. 1040x return Portfolio interest. 1040x return   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. 1040x return To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. 1040x return Note. 1040x return For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. 1040x return Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. 1040x return Obligations in registered form. 1040x return   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. 1040x return   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. 1040x return   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. 1040x return For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. 1040x return Obligations not in registered form. 1040x return    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. 1040x return A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. 1040x return   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. 1040x return In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. 1040x return Interest that does not qualify as portfolio interest. 1040x return   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. 1040x return You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. 1040x return Contingent interest. 1040x return   Portfolio interest does not include contingent interest. 1040x return Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. 1040x return For exceptions, see Internal Revenue Code section 871(h)(4)(C). 1040x return Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. 1040x return Related persons. 1040x return   Related persons include the following. 1040x return Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. 1040x return ), and lineal descendants (children, grandchildren, etc. 1040x return ). 1040x return Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. 1040x return Certain corporations, partnerships, and other entities. 1040x return For details, see Nondeductible Loss in chapter 2 of Publication 544. 1040x return Exception for existing debt. 1040x return   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. 1040x return Dividend Income The following dividend income is exempt from the 30% tax. 1040x return Certain dividends paid by foreign corporations. 1040x return   There is no 30% tax on U. 1040x return S. 1040x return source dividends you receive from a foreign corporation. 1040x return See Second exception under Dividends in chapter 2 for how to figure the amount of U. 1040x return S. 1040x return source dividends. 1040x return Certain interest-related dividends. 1040x return   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. 1040x return The mutual fund will designate in writing which dividends are interest-related dividends. 1040x return Certain short-term capital gain dividends. 1040x return   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. 1040x return The mutual fund will designate in writing which dividends are short-term capital gain dividends. 1040x return This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. 1040x return Services Performed for Foreign Employer If you were paid by a foreign employer, your U. 1040x return S. 1040x return source income may be exempt from U. 1040x return S. 1040x return tax, but only if you meet one of the situations discussed next. 1040x return Employees of foreign persons, organizations, or offices. 1040x return   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. 1040x return S. 1040x return sources and is tax exempt if you meet all three of the following conditions. 1040x return You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. 1040x return S. 1040x return corporation, a U. 1040x return S. 1040x return partnership, or a U. 1040x return S. 1040x return citizen or resident. 1040x return You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. 1040x return Your pay for these services is not more than $3,000. 1040x return If you do not meet all three conditions, your income from personal services performed in the United States is U. 1040x return S. 1040x return source income and is taxed according to the rules in chapter 4. 1040x return   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. 1040x return To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. 1040x return If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. 1040x return   A day means a calendar day during any part of which you are physically present in the United States. 1040x return Example 1. 1040x return During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. 1040x return S. 1040x return partnership. 1040x return Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. 1040x return That office paid him a total gross salary of $2,800 for those services. 1040x return During 2013, he was not engaged in a trade or business in the United States. 1040x return The salary is not considered U. 1040x return S. 1040x return source income and is exempt from U. 1040x return S. 1040x return tax. 1040x return Example 2. 1040x return The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. 1040x return He received $2,875 in 2013, and $1,625 in 2014. 1040x return During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. 1040x return Henry's salary is U. 1040x return S. 1040x return source income and is taxed under the rules in chapter 4. 1040x return Crew members. 1040x return   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. 1040x return S. 1040x return possession is not U. 1040x return S. 1040x return source income and is exempt from U. 1040x return S. 1040x return tax. 1040x return This exemption does not apply to compensation for services performed on foreign aircraft. 1040x return Students and exchange visitors. 1040x return   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. 1040x return   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. 1040x return It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. 1040x return   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. 1040x return Foreign employer. 1040x return   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. 1040x return S. 1040x return possession by a U. 1040x return S. 1040x return corporation, a U. 1040x return S. 1040x return partnership, or an individual who is a U. 1040x return S. 1040x return citizen or resident. 1040x return   The term “foreign employer” does not include a foreign government. 1040x return Pay from a foreign government that is exempt from U. 1040x return S. 1040x return income tax is discussed in chapter 10. 1040x return Income from certain annuities. 1040x return   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. 1040x return S. 1040x return income tax if you meet both of the following conditions. 1040x return You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . 1040x return At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. 1040x return S. 1040x return citizens or residents. 1040x return   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. 1040x return S. 1040x return citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. 1040x return   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. 1040x return Income affected by treaties. 1040x return   Income of any kind that is exempt from U. 1040x return S. 1040x return tax under a treaty to which the United States is a party is excluded from your gross income. 1040x return Income on which the tax is only limited by treaty, however, is included in gross income. 1040x return See chapter 9. 1040x return Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. 1040x return Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. 1040x return If you are married and file a joint return, you may be able to exclude up to $500,000. 1040x return For information on the requirements for this exclusion, see Publication 523. 1040x return This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. 1040x return Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. 1040x return The rules discussed here apply to both resident and nonresident aliens. 1040x return If a nonresident alien receives a grant that is not from U. 1040x return S. 1040x return sources, it is not subject to U. 1040x return S. 1040x return tax. 1040x return See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. 1040x return S. 1040x return sources. 1040x return A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. 1040x return Candidate for a degree. 1040x return   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. 1040x return Eligible educational institution. 1040x return   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 1040x return Qualified education expenses. 1040x return   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. 1040x return These items must be required of all students in your course of instruction. 1040x return However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. 1040x return Expenses that do not qualify. 1040x return   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. 1040x return This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. 1040x return Scholarship or fellowship amounts used to pay these costs are taxable. 1040x return Amounts used to pay expenses that do not qualify. 1040x return   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. 1040x return Payment for services. 1040x return   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. 1040x return This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. 1040x return Example. 1040x return On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. 1040x return As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. 1040x return Of the $2,500 scholarship, $1,000 represents payment for her services. 1040x return Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. 1040x return Prev  Up  Next   Home   More Online Publications