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2010 Form 1040 Ez

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2010 Form 1040 Ez

2010 form 1040 ez 5. 2010 form 1040 ez   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. 2010 form 1040 ez Making the election. 2010 form 1040 ez Form 3115. 2010 form 1040 ez Income TaxesAccrual of contested income taxes. 2010 form 1040 ez Employment Taxes Other TaxesAdditional Medicare Tax. 2010 form 1040 ez What's New Additional Medicare Tax. 2010 form 1040 ez  Beginning in 2013, you must withhold a 0. 2010 form 1040 ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 form 1040 ez Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. 2010 form 1040 ez See Employment Taxes , and Self-employment tax , later. 2010 form 1040 ez Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. 2010 form 1040 ez You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. 2010 form 1040 ez Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. 2010 form 1040 ez When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. 2010 form 1040 ez This applies whether you use the cash method or an accrual method of accounting. 2010 form 1040 ez Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. 2010 form 1040 ez You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . 2010 form 1040 ez Limit on accrual of taxes. 2010 form 1040 ez   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. 2010 form 1040 ez However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. 2010 form 1040 ez Example. 2010 form 1040 ez Your state imposes a tax on personal property used in a trade or business conducted in the state. 2010 form 1040 ez This tax is assessed and becomes a lien as of July 1 (accrual date). 2010 form 1040 ez In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. 2010 form 1040 ez Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. 2010 form 1040 ez You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. 2010 form 1040 ez Uniform capitalization rules. 2010 form 1040 ez   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. 2010 form 1040 ez They also apply to certain taxpayers who acquire property for resale. 2010 form 1040 ez Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. 2010 form 1040 ez For more information, see chapter 1. 2010 form 1040 ez Carrying charges. 2010 form 1040 ez   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. 2010 form 1040 ez You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. 2010 form 1040 ez For more information, see chapter 7. 2010 form 1040 ez Refunds of taxes. 2010 form 1040 ez   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. 2010 form 1040 ez For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. 2010 form 1040 ez    You must include in income any interest you receive on tax refunds. 2010 form 1040 ez Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. 2010 form 1040 ez The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. 2010 form 1040 ez Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. 2010 form 1040 ez See Taxes for local benefits , later. 2010 form 1040 ez If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. 2010 form 1040 ez However, you can elect to ratably accrue the taxes during the year. 2010 form 1040 ez See Electing to ratably accrue , later. 2010 form 1040 ez Taxes for local benefits. 2010 form 1040 ez   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. 2010 form 1040 ez These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. 2010 form 1040 ez You should increase the basis of your property by the amount of the assessment. 2010 form 1040 ez   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. 2010 form 1040 ez If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. 2010 form 1040 ez Example. 2010 form 1040 ez To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. 2010 form 1040 ez The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. 2010 form 1040 ez The city is paying the principal and interest with the annual payments made by the property owners. 2010 form 1040 ez The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. 2010 form 1040 ez The part of the payments used to pay the interest charges on the bonds is deductible as taxes. 2010 form 1040 ez Charges for services. 2010 form 1040 ez   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. 2010 form 1040 ez Purchase or sale of real estate. 2010 form 1040 ez   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. 2010 form 1040 ez   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. 2010 form 1040 ez Treat the seller as paying the taxes up to but not including the date of sale. 2010 form 1040 ez Treat the buyer as paying the taxes beginning with the date of sale. 2010 form 1040 ez You can usually find this information on the settlement statement you received at closing. 2010 form 1040 ez   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. 2010 form 1040 ez Example. 2010 form 1040 ez Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. 2010 form 1040 ez He has not elected to ratably accrue property taxes. 2010 form 1040 ez November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. 2010 form 1040 ez He sold the property on June 30, 2013. 2010 form 1040 ez Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. 2010 form 1040 ez He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. 2010 form 1040 ez Electing to ratably accrue. 2010 form 1040 ez   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. 2010 form 1040 ez Example. 2010 form 1040 ez Juan Sanchez is a calendar year taxpayer who uses an accrual method. 2010 form 1040 ez His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. 2010 form 1040 ez July 1 is the assessment and lien date. 2010 form 1040 ez If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. 2010 form 1040 ez Separate elections. 2010 form 1040 ez   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. 2010 form 1040 ez Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. 2010 form 1040 ez See Form 3115 , later. 2010 form 1040 ez Making the election. 2010 form 1040 ez   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. 2010 form 1040 ez The statement should show all the following items. 2010 form 1040 ez The trades or businesses to which the election applies and the accounting method or methods used. 2010 form 1040 ez The period to which the taxes relate. 2010 form 1040 ez The computation of the real estate tax deduction for that first year. 2010 form 1040 ez   Generally, you must file your return by the due date (including extensions). 2010 form 1040 ez However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). 2010 form 1040 ez Attach the statement to the amended return and write “Filed pursuant to section 301. 2010 form 1040 ez 9100-2” on the statement. 2010 form 1040 ez File the amended return at the same address where you filed the original return. 2010 form 1040 ez Form 3115. 2010 form 1040 ez    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. 2010 form 1040 ez For more information, including applicable time frames for filing, see the Instructions for Form 3115. 2010 form 1040 ez Note. 2010 form 1040 ez If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. 2010 form 1040 ez R. 2010 form 1040 ez B. 2010 form 1040 ez 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. 2010 form 1040 ez R. 2010 form 1040 ez B. 2010 form 1040 ez 689, and Revenue Procedure 2012-20, 2012-14 I. 2010 form 1040 ez R. 2010 form 1040 ez B. 2010 form 1040 ez 700, or any successor. 2010 form 1040 ez Revenue Procedure 2011-14 is available at  www. 2010 form 1040 ez irs. 2010 form 1040 ez gov/irb/2011-04IRB/ar08. 2010 form 1040 ez html. 2010 form 1040 ez Income Taxes This section discusses federal, state, local, and foreign income taxes. 2010 form 1040 ez Federal income taxes. 2010 form 1040 ez   You cannot deduct federal income taxes. 2010 form 1040 ez State and local income taxes. 2010 form 1040 ez   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. 2010 form 1040 ez An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). 2010 form 1040 ez   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. 2010 form 1040 ez Accrual of contested income taxes. 2010 form 1040 ez   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. 2010 form 1040 ez   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. 2010 form 1040 ez You cannot deduct them in the year in which the liability is finally determined. 2010 form 1040 ez    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. 2010 form 1040 ez Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. 2010 form 1040 ez   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. 2010 form 1040 ez You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. 2010 form 1040 ez For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. 2010 form 1040 ez Foreign income taxes. 2010 form 1040 ez   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. 2010 form 1040 ez S. 2010 form 1040 ez possession. 2010 form 1040 ez However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. 2010 form 1040 ez S. 2010 form 1040 ez tax under the foreign earned income exclusion or the foreign housing exclusion. 2010 form 1040 ez For information on these exclusions, see Publication 54, Tax Guide for U. 2010 form 1040 ez S. 2010 form 1040 ez Citizens and Resident Aliens Abroad. 2010 form 1040 ez For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. 2010 form 1040 ez Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. 2010 form 1040 ez Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. 2010 form 1040 ez You may also need to pay certain employment taxes from your own funds. 2010 form 1040 ez These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. 2010 form 1040 ez Note. 2010 form 1040 ez Additional Medicare Tax is only imposed on the employee. 2010 form 1040 ez There is no employer share of Additional Medicare Tax. 2010 form 1040 ez Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. 2010 form 1040 ez You can deduct the employment taxes you must pay from your own funds as taxes. 2010 form 1040 ez Example. 2010 form 1040 ez You pay your employee $18,000 a year. 2010 form 1040 ez However, after you withhold various taxes, your employee receives $14,500. 2010 form 1040 ez You also pay an additional $1,500 in employment taxes. 2010 form 1040 ez You should deduct the full $18,000 as wages. 2010 form 1040 ez You can deduct the $1,500 you pay from your own funds as taxes. 2010 form 1040 ez For more information on employment taxes, see Publication 15 (Circular E). 2010 form 1040 ez Unemployment fund taxes. 2010 form 1040 ez   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. 2010 form 1040 ez Deduct these payments as taxes. 2010 form 1040 ez Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. 2010 form 1040 ez Excise taxes. 2010 form 1040 ez   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. 2010 form 1040 ez However, see Fuel taxes , later. 2010 form 1040 ez   For more information on excise taxes, see Publication 510. 2010 form 1040 ez Franchise taxes. 2010 form 1040 ez   You can deduct corporate franchise taxes as a business expense. 2010 form 1040 ez Fuel taxes. 2010 form 1040 ez   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. 2010 form 1040 ez Do not deduct these taxes as a separate item. 2010 form 1040 ez   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. 2010 form 1040 ez For more information, see Publication 510. 2010 form 1040 ez Occupational taxes. 2010 form 1040 ez   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. 2010 form 1040 ez Personal property tax. 2010 form 1040 ez   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. 2010 form 1040 ez Sales tax. 2010 form 1040 ez   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. 2010 form 1040 ez If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. 2010 form 1040 ez If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. 2010 form 1040 ez If the property is depreciable, add the sales tax to the basis for depreciation. 2010 form 1040 ez For more information on basis, see Publication 551. 2010 form 1040 ez    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. 2010 form 1040 ez Also, do not include these taxes in gross receipts or sales. 2010 form 1040 ez Self-employment tax. 2010 form 1040 ez   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. 2010 form 1040 ez This deduction only affects your income tax. 2010 form 1040 ez It does not affect your net earnings from self-employment or your self-employment tax. 2010 form 1040 ez   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). 2010 form 1040 ez   For more information on self-employment tax, see Publication 334. 2010 form 1040 ez Additional Medicare Tax. 2010 form 1040 ez   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. 2010 form 1040 ez See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. 2010 form 1040 ez Prev  Up  Next   Home   More Online Publications
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The 2010 Form 1040 Ez

2010 form 1040 ez 6. 2010 form 1040 ez   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. 2010 form 1040 ez Dual status does not refer to your citizenship; it refers only to your resident status in the United States. 2010 form 1040 ez In determining your U. 2010 form 1040 ez S. 2010 form 1040 ez income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. 2010 form 1040 ez The most common dual-status tax years are the years of arrival and departure. 2010 form 1040 ez See Dual-Status Aliens in chapter 1. 2010 form 1040 ez If you are married and choose to be treated as a U. 2010 form 1040 ez S. 2010 form 1040 ez resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. 2010 form 1040 ez Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. 2010 form 1040 ez Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. 2010 form 1040 ez S. 2010 form 1040 ez Individual Income Tax Return 1040-C U. 2010 form 1040 ez S. 2010 form 1040 ez Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. 2010 form 1040 ez S. 2010 form 1040 ez Estimated Tax for Nonresident Alien Individuals 1040NR U. 2010 form 1040 ez S. 2010 form 1040 ez Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. 2010 form 1040 ez Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. 2010 form 1040 ez If you have not previously established a fiscal tax year, your tax year is the calendar year. 2010 form 1040 ez A calendar year is 12 consecutive months ending on December 31. 2010 form 1040 ez If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. 2010 form 1040 ez S. 2010 form 1040 ez resident for any calendar year, you will be treated as a U. 2010 form 1040 ez S. 2010 form 1040 ez resident for any part of your fiscal year that falls within that calendar year. 2010 form 1040 ez Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. 2010 form 1040 ez Income from sources outside the United States is taxable if you receive it while you are a resident alien. 2010 form 1040 ez The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. 2010 form 1040 ez For the part of the year you are a nonresident alien, you are taxed on income from U. 2010 form 1040 ez S. 2010 form 1040 ez sources and on certain foreign source income treated as effectively connected with a U. 2010 form 1040 ez S. 2010 form 1040 ez trade or business. 2010 form 1040 ez (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. 2010 form 1040 ez ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. 2010 form 1040 ez The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. 2010 form 1040 ez S. 2010 form 1040 ez citizen after receiving it and before the end of the year. 2010 form 1040 ez Income from U. 2010 form 1040 ez S. 2010 form 1040 ez sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. 2010 form 1040 ez Generally, tax treaty provisions apply only to the part of the year you were a nonresident. 2010 form 1040 ez In certain cases, however, treaty provisions may apply while you were a resident alien. 2010 form 1040 ez See chapter 9 for more information. 2010 form 1040 ez When determining what income is taxed in the United States, you must consider exemptions under U. 2010 form 1040 ez S. 2010 form 1040 ez tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. 2010 form 1040 ez For a further discussion of tax treaties, see chapter 9. 2010 form 1040 ez Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. 2010 form 1040 ez 1) Standard deduction. 2010 form 1040 ez   You cannot use the standard deduction allowed on Form 1040. 2010 form 1040 ez However, you can itemize any allowable deductions. 2010 form 1040 ez 2) Exemptions. 2010 form 1040 ez   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. 2010 form 1040 ez 3) Head of household. 2010 form 1040 ez   You cannot use the head of household Tax Table column or Tax Computation Worksheet. 2010 form 1040 ez 4) Joint return. 2010 form 1040 ez   You cannot file a joint return. 2010 form 1040 ez However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. 2010 form 1040 ez 5) Tax rates. 2010 form 1040 ez   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. 2010 form 1040 ez S. 2010 form 1040 ez trade or business. 2010 form 1040 ez You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. 2010 form 1040 ez However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. 2010 form 1040 ez S. 2010 form 1040 ez national. 2010 form 1040 ez  See the instructions for Form 1040NR to see if you qualify. 2010 form 1040 ez    A U. 2010 form 1040 ez S. 2010 form 1040 ez national is an individual who, although not a U. 2010 form 1040 ez S. 2010 form 1040 ez citizen, owes his or her allegiance to the United States. 2010 form 1040 ez U. 2010 form 1040 ez S. 2010 form 1040 ez nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2010 form 1040 ez S. 2010 form 1040 ez nationals instead of U. 2010 form 1040 ez S. 2010 form 1040 ez citizens. 2010 form 1040 ez 6) Tax credits. 2010 form 1040 ez   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. 2010 form 1040 ez S. 2010 form 1040 ez citizen or resident, as discussed in chapter 1. 2010 form 1040 ez Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2010 form 1040 ez Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2010 form 1040 ez The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2010 form 1040 ez You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2010 form 1040 ez Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. 2010 form 1040 ez S. 2010 form 1040 ez national, or Student or business apprentice from India. 2010 form 1040 ez For more information, see Exemptions in chapter 5. 2010 form 1040 ez How To Figure Tax When you figure your U. 2010 form 1040 ez S. 2010 form 1040 ez tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. 2010 form 1040 ez Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. 2010 form 1040 ez S. 2010 form 1040 ez citizens and residents. 2010 form 1040 ez Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. 2010 form 1040 ez You cannot take any deductions against this income. 2010 form 1040 ez Social security and railroad retirement benefits. 2010 form 1040 ez   During the part of the year you are a nonresident alien, 85% of any U. 2010 form 1040 ez S. 2010 form 1040 ez social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2010 form 1040 ez (See The 30% Tax in chapter 4. 2010 form 1040 ez )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. 2010 form 1040 ez Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. 2010 form 1040 ez If you received U. 2010 form 1040 ez S. 2010 form 1040 ez social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. 2010 form 1040 ez You will not receive separate statements for the benefits received during your periods of U. 2010 form 1040 ez S. 2010 form 1040 ez residence and nonresidence. 2010 form 1040 ez Therefore, it is important for you to keep careful records of these amounts. 2010 form 1040 ez You will need this information to properly complete your return and determine your tax liability. 2010 form 1040 ez If you received railroad retirement benefits while you were a nonresident alien, the U. 2010 form 1040 ez S. 2010 form 1040 ez Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. 2010 form 1040 ez If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. 2010 form 1040 ez Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. 2010 form 1040 ez Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. 2010 form 1040 ez There are certain restrictions that may apply. 2010 form 1040 ez These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. 2010 form 1040 ez Foreign tax credit. 2010 form 1040 ez   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. 2010 form 1040 ez   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. 2010 form 1040 ez For more information, see the Instructions for Form 1116 and Publication 514. 2010 form 1040 ez Child and dependent care credit. 2010 form 1040 ez   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. 2010 form 1040 ez Generally, you must be able to claim an exemption for your dependent. 2010 form 1040 ez   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. 2010 form 1040 ez   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. 2010 form 1040 ez   For more information, get Publication 503 and Form 2441. 2010 form 1040 ez Retirement savings contributions credit. 2010 form 1040 ez   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. 2010 form 1040 ez You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. 2010 form 1040 ez Use Form 8880 to figure the credit. 2010 form 1040 ez For more information, see Publication 590. 2010 form 1040 ez Child tax credit. 2010 form 1040 ez   You may be able to take this credit if you have a qualifying child. 2010 form 1040 ez   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2010 form 1040 ez Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). 2010 form 1040 ez Is a U. 2010 form 1040 ez S. 2010 form 1040 ez citizen, a U. 2010 form 1040 ez S. 2010 form 1040 ez national, or a resident alien. 2010 form 1040 ez Did not provide over half of his or her own support for 2013. 2010 form 1040 ez Lived with you more than half of 2013. 2010 form 1040 ez Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2010 form 1040 ez Is claimed as a dependent on your return. 2010 form 1040 ez An adopted child is always treated as your own child. 2010 form 1040 ez An adopted child includes a child lawfully placed with you for legal adoption. 2010 form 1040 ez   See your form instructions for additional details. 2010 form 1040 ez Adoption credit. 2010 form 1040 ez   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2010 form 1040 ez This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2010 form 1040 ez To claim the adoption credit, file Form 8839 with the U. 2010 form 1040 ez S. 2010 form 1040 ez income tax return that you file. 2010 form 1040 ez   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. 2010 form 1040 ez S. 2010 form 1040 ez citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). 2010 form 1040 ez Payments You can report as payments against your U. 2010 form 1040 ez S. 2010 form 1040 ez income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. 2010 form 1040 ez These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. 2010 form 1040 ez S. 2010 form 1040 ez sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. 2010 form 1040 ez Forms To File The U. 2010 form 1040 ez S. 2010 form 1040 ez income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. 2010 form 1040 ez Resident at end of year. 2010 form 1040 ez   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. 2010 form 1040 ez S. 2010 form 1040 ez resident on the last day of the tax year. 2010 form 1040 ez Write “Dual-Status Return” across the top of the return. 2010 form 1040 ez Attach a statement to your return to show the income for the part of the year you are a nonresident. 2010 form 1040 ez You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. 2010 form 1040 ez Nonresident at end of year. 2010 form 1040 ez   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. 2010 form 1040 ez S. 2010 form 1040 ez resident on the last day of the tax year. 2010 form 1040 ez Write “Dual-Status Return” across the top of the return. 2010 form 1040 ez Attach a statement to your return to show the income for the part of the year you are a resident. 2010 form 1040 ez You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. 2010 form 1040 ez   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. 2010 form 1040 ez For more information, see Expatriation Tax in chapter 4. 2010 form 1040 ez Statement. 2010 form 1040 ez   Any statement must have your name, address, and taxpayer identification number on it. 2010 form 1040 ez You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. 2010 form 1040 ez When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. 2010 form 1040 ez If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 2010 form 1040 ez In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. 2010 form 1040 ez If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. 2010 form 1040 ez If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 2010 form 1040 ez If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. 2010 form 1040 ez If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. 2010 form 1040 ez In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. 2010 form 1040 ez O. 2010 form 1040 ez Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. 2010 form 1040 ez Prev  Up  Next   Home   More Online Publications