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2008 taxes 3. 2008 taxes 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. 2008 taxes Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. 2008 taxes An exclusion from gross income is generally income you receive that is not included in your U. 2008 taxes S. 2008 taxes income and is not subject to U. 2008 taxes S. 2008 taxes tax. 2008 taxes This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. 2008 taxes 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. 2008 taxes Useful Items - You may want to see: Publication 54 Tax Guide for U. 2008 taxes S. 2008 taxes Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. 2008 taxes Resident Aliens Resident aliens may be able to exclude the following items from their gross income. 2008 taxes 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. 2008 taxes The exclusion is $97,600 in 2013. 2008 taxes In addition, you may be able to exclude or deduct certain foreign housing amounts. 2008 taxes 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. 2008 taxes For more information, see Publication 54. 2008 taxes Foreign country. 2008 taxes A foreign country is any territory under the sovereignty of a government other than that of the United States. 2008 taxes The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. 2008 taxes 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. 2008 taxes The term “foreign country” does not include U. 2008 taxes S. 2008 taxes possessions or territories. 2008 taxes It does not include the Antarctic region. 2008 taxes Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. 2008 taxes Interest Income Interest income that is not connected with a U. 2008 taxes S. 2008 taxes 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. 2008 taxes State and local government obligations. 2008 taxes Interest on obligations of a state or political subdivision, the District of Columbia, or a U. 2008 taxes S. 2008 taxes possession, generally is not included in income. 2008 taxes However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. 2008 taxes Portfolio interest. 2008 taxes Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. 2008 taxes To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. 2008 taxes Note. 2008 taxes For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. 2008 taxes Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. 2008 taxes Obligations in registered form. 2008 taxes 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. 2008 taxes 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. 2008 taxes 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. 2008 taxes For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. 2008 taxes Obligations not in registered form. 2008 taxes 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. 2008 taxes 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. 2008 taxes Documentation is not required for interest on bearer obligations to qualify as portfolio interest. 2008 taxes In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. 2008 taxes Interest that does not qualify as portfolio interest. 2008 taxes Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. 2008 taxes You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. 2008 taxes Contingent interest. 2008 taxes Portfolio interest does not include contingent interest. 2008 taxes 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. 2008 taxes For exceptions, see Internal Revenue Code section 871(h)(4)(C). 2008 taxes Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. 2008 taxes Related persons. 2008 taxes Related persons include the following. 2008 taxes Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. 2008 taxes ), and lineal descendants (children, grandchildren, etc. 2008 taxes ). 2008 taxes Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. 2008 taxes Certain corporations, partnerships, and other entities. 2008 taxes For details, see Nondeductible Loss in chapter 2 of Publication 544. 2008 taxes Exception for existing debt. 2008 taxes 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. 2008 taxes Dividend Income The following dividend income is exempt from the 30% tax. 2008 taxes Certain dividends paid by foreign corporations. 2008 taxes There is no 30% tax on U. 2008 taxes S. 2008 taxes source dividends you receive from a foreign corporation. 2008 taxes See Second exception under Dividends in chapter 2 for how to figure the amount of U. 2008 taxes S. 2008 taxes source dividends. 2008 taxes Certain interest-related dividends. 2008 taxes 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. 2008 taxes The mutual fund will designate in writing which dividends are interest-related dividends. 2008 taxes Certain short-term capital gain dividends. 2008 taxes 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. 2008 taxes The mutual fund will designate in writing which dividends are short-term capital gain dividends. 2008 taxes 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. 2008 taxes Services Performed for Foreign Employer If you were paid by a foreign employer, your U. 2008 taxes S. 2008 taxes source income may be exempt from U. 2008 taxes S. 2008 taxes tax, but only if you meet one of the situations discussed next. 2008 taxes Employees of foreign persons, organizations, or offices. 2008 taxes Income for personal services performed in the United States as a nonresident alien is not considered to be from U. 2008 taxes S. 2008 taxes sources and is tax exempt if you meet all three of the following conditions. 2008 taxes 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. 2008 taxes S. 2008 taxes corporation, a U. 2008 taxes S. 2008 taxes partnership, or a U. 2008 taxes S. 2008 taxes citizen or resident. 2008 taxes 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. 2008 taxes Your pay for these services is not more than $3,000. 2008 taxes If you do not meet all three conditions, your income from personal services performed in the United States is U. 2008 taxes S. 2008 taxes source income and is taxed according to the rules in chapter 4. 2008 taxes 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. 2008 taxes 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. 2008 taxes If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. 2008 taxes A day means a calendar day during any part of which you are physically present in the United States. 2008 taxes Example 1. 2008 taxes During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. 2008 taxes S. 2008 taxes partnership. 2008 taxes 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. 2008 taxes That office paid him a total gross salary of $2,800 for those services. 2008 taxes During 2013, he was not engaged in a trade or business in the United States. 2008 taxes The salary is not considered U. 2008 taxes S. 2008 taxes source income and is exempt from U. 2008 taxes S. 2008 taxes tax. 2008 taxes Example 2. 2008 taxes 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. 2008 taxes He received $2,875 in 2013, and $1,625 in 2014. 2008 taxes 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. 2008 taxes Henry's salary is U. 2008 taxes S. 2008 taxes source income and is taxed under the rules in chapter 4. 2008 taxes Crew members. 2008 taxes 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. 2008 taxes S. 2008 taxes possession is not U. 2008 taxes S. 2008 taxes source income and is exempt from U. 2008 taxes S. 2008 taxes tax. 2008 taxes This exemption does not apply to compensation for services performed on foreign aircraft. 2008 taxes Students and exchange visitors. 2008 taxes 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. 2008 taxes 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. 2008 taxes It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. 2008 taxes 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. 2008 taxes Foreign employer. 2008 taxes 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. 2008 taxes S. 2008 taxes possession by a U. 2008 taxes S. 2008 taxes corporation, a U. 2008 taxes S. 2008 taxes partnership, or an individual who is a U. 2008 taxes S. 2008 taxes citizen or resident. 2008 taxes The term “foreign employer” does not include a foreign government. 2008 taxes Pay from a foreign government that is exempt from U. 2008 taxes S. 2008 taxes income tax is discussed in chapter 10. 2008 taxes Income from certain annuities. 2008 taxes Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. 2008 taxes S. 2008 taxes income tax if you meet both of the following conditions. 2008 taxes 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 . 2008 taxes 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. 2008 taxes S. 2008 taxes citizens or residents. 2008 taxes 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. 2008 taxes S. 2008 taxes citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. 2008 taxes If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. 2008 taxes Income affected by treaties. 2008 taxes Income of any kind that is exempt from U. 2008 taxes S. 2008 taxes tax under a treaty to which the United States is a party is excluded from your gross income. 2008 taxes Income on which the tax is only limited by treaty, however, is included in gross income. 2008 taxes See chapter 9. 2008 taxes 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. 2008 taxes 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. 2008 taxes If you are married and file a joint return, you may be able to exclude up to $500,000. 2008 taxes For information on the requirements for this exclusion, see Publication 523. 2008 taxes This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. 2008 taxes 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. 2008 taxes The rules discussed here apply to both resident and nonresident aliens. 2008 taxes If a nonresident alien receives a grant that is not from U. 2008 taxes S. 2008 taxes sources, it is not subject to U. 2008 taxes S. 2008 taxes tax. 2008 taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. 2008 taxes S. 2008 taxes sources. 2008 taxes 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. 2008 taxes Candidate for a degree. 2008 taxes 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. 2008 taxes Eligible educational institution. 2008 taxes 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. 2008 taxes Qualified education expenses. 2008 taxes 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. 2008 taxes These items must be required of all students in your course of instruction. 2008 taxes 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. 2008 taxes Expenses that do not qualify. 2008 taxes 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. 2008 taxes This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. 2008 taxes Scholarship or fellowship amounts used to pay these costs are taxable. 2008 taxes Amounts used to pay expenses that do not qualify. 2008 taxes 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. 2008 taxes Payment for services. 2008 taxes 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. 2008 taxes This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. 2008 taxes Example. 2008 taxes On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. 2008 taxes As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. 2008 taxes Of the $2,500 scholarship, $1,000 represents payment for her services. 2008 taxes Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. 2008 taxes Prev Up Next Home More Online Publications
Understanding your CP504B Notice
You have an unpaid amount due on your account. If you do not pay the amount due immediately, the
IRS will seize (levy) certain property or rights to property and apply it to pay the
amount you owe.
What you need to do
- Read your notice carefully — it explains your due date, amount due, and payment options.
- Make your payment by your due date. Go to the payments page to find out more about your payment options.
You may want to...
Answers to Common Questions
What is the notice telling me?
This notice is telling you that we intend to issue a levy against certain property or rights to property because you still have a balance due on one of your tax accounts. You must pay this amount immediately to avoid this. It is also telling you that we will begin searching for other assets on which to issue a levy. We may also file a Federal Tax Lien, if we have not already done so.
What do I have to do?
Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.
If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement.
How much time do I have?
You should pay your balance due by the due date shown on your notice.
What happens if I don't pay or contact the IRS?
If you don't pay the amount due, we may send you a notice giving you a right to a hearing before the IRS Office of Appeals if you have not already received such a notice. We may then seize ("levy") your property or rights to property. Property includes:
- Wages, real estate commissions, and other income
- Bank accounts
- Business assets
- Personal assets (including your car and home)
- Social Security benefits
This is your notice of intent to levy as required by Internal Revenue Code section 6331(d).
If you don't pay the amount due or call us to make payment arrangements, we can file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so.
If the lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would also appear on your credit report ― which may harm your credit rating ― and your creditors would also be publicly notified that the IRS has priority to seize your property.
Who should I contact?
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.
What if I don't agree or have already taken corrective action?
If you do not agree with this notice, contact us immediately at the number printed at the top of the notice. We will do our best to help you. If you have already paid this liability or arranged to pay it with an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.
Page Last Reviewed or Updated: 05-Mar-2014
The 2008 Taxes
2008 taxes Publication 531 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionOrdering forms and publications. 2008 taxes Tax questions. 2008 taxes Future Developments For the latest information about developments related to Publication 531, such as legislation enacted after this publication was published, go to www. 2008 taxes irs. 2008 taxes gov/pub531. 2008 taxes What's New Additional Medicare Tax. 2008 taxes Beginning in 2013, a 0. 2008 taxes 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (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. 2008 taxes An employer is required to withhold Additional Medicare Tax on any Medicare wages or RRTA compensation it pays to an employee in excess of $200,000 in a calendar year without regard to the employee's filing status. 2008 taxes An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of $200,000 to an employee and continue to withhold it until the end of the calendar year. 2008 taxes Additional Medicare Tax is only imposed on the employee. 2008 taxes There is no employer share of Additional Medicare Tax. 2008 taxes All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2008 taxes Tips are subject to Additional Medicare Tax withholding, if, in combination with other wages paid by the employer, they exceed the $200,000 withholding threshold. 2008 taxes Similarly, tips are subject to Additional Medicare Tax withholding, if, in combination with other RRTA compensation paid by the employer, they exceed the $200,000 withholding threshold. 2008 taxes For more information on Additional Medicare Tax, go to www. 2008 taxes irs. 2008 taxes gov and enter “Additional Medicare Tax” in the search box. 2008 taxes Reminder Photographs of missing children. 2008 taxes The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2008 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2008 taxes 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. 2008 taxes Introduction This publication is for employees who receive tips. 2008 taxes All tips you receive are income and are subject to federal income tax. 2008 taxes You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. 2008 taxes The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. 2008 taxes Reporting your tip income correctly is not difficult. 2008 taxes You must do three things. 2008 taxes Keep a daily tip record. 2008 taxes Report tips to your employer. 2008 taxes Report all your tips on your income tax return. 2008 taxes This publication will explain these three things and show you what to do on your tax return if you have not done the first two. 2008 taxes This publication will also show you how to treat allocated tips. 2008 taxes Comments and suggestions. 2008 taxes We welcome your comments about this publication and your suggestions for future editions. 2008 taxes You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2008 taxes NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2008 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2008 taxes You can send your comments from www. 2008 taxes irs. 2008 taxes gov/formspubs/. 2008 taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2008 taxes 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. 2008 taxes Ordering forms and publications. 2008 taxes Visit www. 2008 taxes irs. 2008 taxes 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. 2008 taxes Internal Revenue Service 1201 N. 2008 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2008 taxes If you have a tax question, check the information available on IRS. 2008 taxes gov or call 1-800-829-1040. 2008 taxes We cannot answer tax questions sent to either of the above addresses. 2008 taxes Prev Up Next Home More Online Publications