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2011 Irs 1040ez

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2011 Irs 1040ez

2011 irs 1040ez Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. 2011 irs 1040ez Proc. 2011 irs 1040ez 2013-21 Table of Contents SECTION 1. 2011 irs 1040ez PURPOSE SECTION 2. 2011 irs 1040ez BACKGROUND SECTION 3. 2011 irs 1040ez SCOPE SECTION 4. 2011 irs 1040ez APPLICATION. 2011 irs 1040ez 01 Limitations on Depreciation Deductions for Certain Automobiles. 2011 irs 1040ez . 2011 irs 1040ez 02 Inclusions in Income of Lessees of Passenger Automobiles. 2011 irs 1040ez SECTION 5. 2011 irs 1040ez EFFECTIVE DATE SECTION 6. 2011 irs 1040ez DRAFTING INFORMATION SECTION 1. 2011 irs 1040ez PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. 2011 irs 1040ez The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. 2011 irs 1040ez SECTION 2. 2011 irs 1040ez BACKGROUND . 2011 irs 1040ez 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. 2011 irs 1040ez For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. 2011 irs 1040ez The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. 2011 irs 1040ez This change reflects the higher rate of price inflation for trucks and vans since 1988. 2011 irs 1040ez . 2011 irs 1040ez 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. 2011 irs 1040ez L. 2011 irs 1040ez No. 2011 irs 1040ez 112-240, 126 Stat. 2011 irs 1040ez 2313 (Jan. 2011 irs 1040ez 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. 2011 irs 1040ez Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. 2011 irs 1040ez . 2011 irs 1040ez 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). 2011 irs 1040ez Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. 2011 irs 1040ez Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). 2011 irs 1040ez Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. 2011 irs 1040ez This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. 2011 irs 1040ez . 2011 irs 1040ez 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. 2011 irs 1040ez The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. 2011 irs 1040ez Under § 1. 2011 irs 1040ez 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. 2011 irs 1040ez One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. 2011 irs 1040ez Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. 2011 irs 1040ez SECTION 3. 2011 irs 1040ez SCOPE . 2011 irs 1040ez 01 The limitations on depreciation deductions in section 4. 2011 irs 1040ez 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. 2011 irs 1040ez . 2011 irs 1040ez 02 The tables in section 4. 2011 irs 1040ez 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. 2011 irs 1040ez Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. 2011 irs 1040ez See Rev. 2011 irs 1040ez Proc. 2011 irs 1040ez 2008-22, 2008-1 C. 2011 irs 1040ez B. 2011 irs 1040ez 658, for passenger automobiles first leased during calendar year 2008; Rev. 2011 irs 1040ez Proc. 2011 irs 1040ez 2009-24, 2009-17 I. 2011 irs 1040ez R. 2011 irs 1040ez B. 2011 irs 1040ez 885, for passenger automobiles first leased during calendar year 2009; Rev. 2011 irs 1040ez Proc. 2011 irs 1040ez 2010-18, 2010-09 I. 2011 irs 1040ez R. 2011 irs 1040ez B. 2011 irs 1040ez 427, as amplified and modified by section 4. 2011 irs 1040ez 03 of Rev. 2011 irs 1040ez Proc. 2011 irs 1040ez 2011-21, 2011-12 I. 2011 irs 1040ez R. 2011 irs 1040ez B. 2011 irs 1040ez 560, for passenger automobiles first leased during calendar year 2010; Rev. 2011 irs 1040ez Proc. 2011 irs 1040ez 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. 2011 irs 1040ez Proc. 2011 irs 1040ez 2012-23, 2012-14 I. 2011 irs 1040ez R. 2011 irs 1040ez B. 2011 irs 1040ez 712, for passenger automobiles first leased during calendar year 2012. 2011 irs 1040ez SECTION 4. 2011 irs 1040ez APPLICATION . 2011 irs 1040ez 01 Limitations on Depreciation Deductions for Certain Automobiles. 2011 irs 1040ez (1) Amount of the inflation adjustment. 2011 irs 1040ez (a) Passenger automobiles (other than trucks or vans). 2011 irs 1040ez Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. 2011 irs 1040ez Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. 2011 irs 1040ez The new car component of the CPI was 115. 2011 irs 1040ez 2 for October 1987 and 143. 2011 irs 1040ez 787 for October 2012. 2011 irs 1040ez The October 2012 index exceeded the October 1987 index by 28. 2011 irs 1040ez 587. 2011 irs 1040ez Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. 2011 irs 1040ez 8 percent (28. 2011 irs 1040ez 587/115. 2011 irs 1040ez 2 x 100%). 2011 irs 1040ez The dollar limitations in § 280F(a) are multiplied by a factor of 0. 2011 irs 1040ez 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. 2011 irs 1040ez This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. 2011 irs 1040ez (b) Trucks and vans. 2011 irs 1040ez To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. 2011 irs 1040ez The new truck component of the CPI was 112. 2011 irs 1040ez 4 for October 1987 and 149. 2011 irs 1040ez 386 for October 2012. 2011 irs 1040ez The October 2012 index exceeded the October 1987 index by 36. 2011 irs 1040ez 986. 2011 irs 1040ez Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. 2011 irs 1040ez 9 percent (36. 2011 irs 1040ez 986/112. 2011 irs 1040ez 4 x 100%). 2011 irs 1040ez The dollar limitations in § 280F(a) are multiplied by a factor of 0. 2011 irs 1040ez 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. 2011 irs 1040ez This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. 2011 irs 1040ez (2) Amount of the limitation. 2011 irs 1040ez Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. 2011 irs 1040ez Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. 2011 irs 1040ez Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. 2011 irs 1040ez REV. 2011 irs 1040ez PROC. 2011 irs 1040ez 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 2011 irs 1040ez PROC. 2011 irs 1040ez 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. 2011 irs 1040ez PROC. 2011 irs 1040ez 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 2011 irs 1040ez PROC. 2011 irs 1040ez 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . 2011 irs 1040ez 02 Inclusions in Income of Lessees of Passenger Automobiles. 2011 irs 1040ez A taxpayer must follow the procedures in § 1. 2011 irs 1040ez 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. 2011 irs 1040ez In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. 2011 irs 1040ez REV. 2011 irs 1040ez PROC. 2011 irs 1040ez 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. 2011 irs 1040ez PROC. 2011 irs 1040ez 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. 2011 irs 1040ez EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. 2011 irs 1040ez SECTION 6. 2011 irs 1040ez DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. 2011 irs 1040ez Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). 2011 irs 1040ez For further information regarding this revenue procedure, contact Mr. 2011 irs 1040ez Harvey at (202) 622-4930 (not a toll-free call). 2011 irs 1040ez Prev  Up  Next   Home   More Internal Revenue Bulletins
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The 2011 Irs 1040ez

2011 irs 1040ez 5. 2011 irs 1040ez   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. 2011 irs 1040ez J-1 visa holders. 2011 irs 1040ez Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. 2011 irs 1040ez The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. 2011 irs 1040ez Resident aliens should get publications, forms, and instructions for U. 2011 irs 1040ez S. 2011 irs 1040ez citizens, because the information for filing returns for resident aliens is generally the same as for U. 2011 irs 1040ez S. 2011 irs 1040ez citizens. 2011 irs 1040ez If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. 2011 irs 1040ez Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. 2011 irs 1040ez Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. 2011 irs 1040ez S. 2011 irs 1040ez Individual Income Tax Return 1040NR U. 2011 irs 1040ez S. 2011 irs 1040ez Nonresident Alien Income Tax Return 1040NR-EZ U. 2011 irs 1040ez S. 2011 irs 1040ez Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. 2011 irs 1040ez Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. 2011 irs 1040ez If you have not previously established a fiscal tax year, your tax year is the calendar year. 2011 irs 1040ez A calendar year is 12 consecutive months ending on December 31. 2011 irs 1040ez 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. 2011 irs 1040ez S. 2011 irs 1040ez resident for any calendar year, you will be treated as a U. 2011 irs 1040ez S. 2011 irs 1040ez resident for any part of your fiscal year that falls within that calendar year. 2011 irs 1040ez Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. 2011 irs 1040ez For an individual, this is a social security number (SSN). 2011 irs 1040ez If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). 2011 irs 1040ez An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. 2011 irs 1040ez You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business at any time during the year, An alien who has a U. 2011 irs 1040ez S. 2011 irs 1040ez office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). 2011 irs 1040ez Social security number (SSN). 2011 irs 1040ez   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. 2011 irs 1040ez S. 2011 irs 1040ez employment. 2011 irs 1040ez   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. 2011 irs 1040ez You can also download Form SS-5 from the SSA's website at www. 2011 irs 1040ez socialsecurity. 2011 irs 1040ez gov/ssnumber/ss5. 2011 irs 1040ez htm. 2011 irs 1040ez You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. 2011 irs 1040ez Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. 2011 irs 1040ez F-1 and M-1 visa holders. 2011 irs 1040ez    If you are an F-1 or M-1 student, you must also show your Form I-20. 2011 irs 1040ez For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. 2011 irs 1040ez socialsecurity. 2011 irs 1040ez gov/pubs/10181. 2011 irs 1040ez html. 2011 irs 1040ez J-1 visa holders. 2011 irs 1040ez   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. 2011 irs 1040ez For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. 2011 irs 1040ez socialsecurity. 2011 irs 1040ez gov/pubs/10107. 2011 irs 1040ez html. 2011 irs 1040ez Individual taxpayer identification number (ITIN). 2011 irs 1040ez   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. 2011 irs 1040ez For details on how to do so, see Form W-7 and its instructions. 2011 irs 1040ez Allow 6 to 10 weeks for the IRS to notify you of your ITIN. 2011 irs 1040ez If you already have an ITIN, enter it wherever an SSN is required on your tax return. 2011 irs 1040ez   An ITIN is for tax use only. 2011 irs 1040ez It does not entitle you to social security benefits or change your employment or immigration status under U. 2011 irs 1040ez S. 2011 irs 1040ez law. 2011 irs 1040ez   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. 2011 irs 1040ez Employer identification number (EIN). 2011 irs 1040ez   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. 2011 irs 1040ez To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. 2011 irs 1040ez Filing Status The amount of your tax depends on your filing status. 2011 irs 1040ez Your filing status is important in determining whether you can take certain deductions and credits. 2011 irs 1040ez The rules for determining your filing status are different for resident aliens and nonresident aliens. 2011 irs 1040ez Resident Aliens Resident aliens can use the same filing statuses available to U. 2011 irs 1040ez S. 2011 irs 1040ez citizens. 2011 irs 1040ez See your form instructions or Publication 501 for more information on filing status. 2011 irs 1040ez Married filing jointly. 2011 irs 1040ez   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. 2011 irs 1040ez Qualifying widow(er). 2011 irs 1040ez   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. 2011 irs 1040ez This applies only if you could have filed a joint return with your spouse for the year your spouse died. 2011 irs 1040ez Head of household. 2011 irs 1040ez   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. 2011 irs 1040ez You must be a resident alien for the entire tax year. 2011 irs 1040ez   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. 2011 irs 1040ez Note. 2011 irs 1040ez   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. 2011 irs 1040ez In that case, you will not be entitled to the credit. 2011 irs 1040ez See Publication 596 for more information. 2011 irs 1040ez Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. 2011 irs 1040ez If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. 2011 irs 1040ez Married nonresident alien. 2011 irs 1040ez   Married nonresident aliens who are not married to U. 2011 irs 1040ez S. 2011 irs 1040ez citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business. 2011 irs 1040ez Exceptions. 2011 irs 1040ez   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. 2011 irs 1040ez 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, South Korea, or are a married U. 2011 irs 1040ez S. 2011 irs 1040ez national. 2011 irs 1040ez See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. 2011 irs 1040ez U. 2011 irs 1040ez S. 2011 irs 1040ez national is defined later in this section under Qualifying widow(er) . 2011 irs 1040ez   A nonresident alien generally cannot file as married filing jointly. 2011 irs 1040ez However, a nonresident alien who is married to a U. 2011 irs 1040ez S. 2011 irs 1040ez citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. 2011 irs 1040ez For information on these choices, see chapter 1. 2011 irs 1040ez If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. 2011 irs 1040ez Qualifying widow(er). 2011 irs 1040ez   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. 2011 irs 1040ez You were a resident of Canada, Mexico, or South Korea, or a U. 2011 irs 1040ez S. 2011 irs 1040ez national (defined later). 2011 irs 1040ez Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2011 irs 1040ez You have a dependent child living with you. 2011 irs 1040ez See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. 2011 irs 1040ez   A U. 2011 irs 1040ez S. 2011 irs 1040ez national is an individual who, although not a U. 2011 irs 1040ez S. 2011 irs 1040ez citizen, owes his or her allegiance to the United States. 2011 irs 1040ez U. 2011 irs 1040ez S. 2011 irs 1040ez nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2011 irs 1040ez S. 2011 irs 1040ez nationals instead of U. 2011 irs 1040ez S. 2011 irs 1040ez citizens. 2011 irs 1040ez Head of household. 2011 irs 1040ez   You cannot file as head of household if you are a nonresident alien at any time during the tax year. 2011 irs 1040ez However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. 2011 irs 1040ez S. 2011 irs 1040ez citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . 2011 irs 1040ez Note. 2011 irs 1040ez   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. 2011 irs 1040ez In that case, your spouse will not be entitled to the credit. 2011 irs 1040ez See Publication 596 for more information. 2011 irs 1040ez Estates and trusts. 2011 irs 1040ez   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business. 2011 irs 1040ez Special rules for aliens from certain U. 2011 irs 1040ez S. 2011 irs 1040ez possessions. 2011 irs 1040ez   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. 2011 irs 1040ez Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. 2011 irs 1040ez For resident aliens, this includes income from sources both within and outside the United States. 2011 irs 1040ez For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. 2011 irs 1040ez S. 2011 irs 1040ez sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). 2011 irs 1040ez Deductions Resident and nonresident aliens can claim similar deductions on their U. 2011 irs 1040ez S. 2011 irs 1040ez tax returns. 2011 irs 1040ez However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business. 2011 irs 1040ez Resident Aliens You can claim the same deductions allowed to U. 2011 irs 1040ez S. 2011 irs 1040ez citizens if you are a resident alien for the entire tax year. 2011 irs 1040ez While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. 2011 irs 1040ez You should get Form 1040 and instructions for more information on how to claim your allowable deductions. 2011 irs 1040ez Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. 2011 irs 1040ez You generally cannot claim deductions related to income that is not connected with your U. 2011 irs 1040ez S. 2011 irs 1040ez business activities. 2011 irs 1040ez Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. 2011 irs 1040ez Ordinary and necessary business expenses. 2011 irs 1040ez   You can deduct all ordinary and necessary expenses in the operation of your U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business to the extent they relate to income effectively connected with that trade or business. 2011 irs 1040ez The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. 2011 irs 1040ez For information about other business expenses, see Publication 535. 2011 irs 1040ez Losses. 2011 irs 1040ez   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. 2011 irs 1040ez to the extent that they relate to income that is effectively connected with a trade or business in the United States. 2011 irs 1040ez Educator expenses. 2011 irs 1040ez   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. 2011 irs 1040ez For more information, see your tax form instructions. 2011 irs 1040ez Individual retirement arrangement (IRA). 2011 irs 1040ez   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. 2011 irs 1040ez But you must have taxable compensation effectively connected with a U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business to do so. 2011 irs 1040ez A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. 2011 irs 1040ez If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. 2011 irs 1040ez ) at work or through self-employment, your IRA deduction may be reduced or eliminated. 2011 irs 1040ez But you can still make contributions to a traditional IRA even if you cannot deduct them. 2011 irs 1040ez If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. 2011 irs 1040ez   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). 2011 irs 1040ez Moving expenses. 2011 irs 1040ez   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. 2011 irs 1040ez You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. 2011 irs 1040ez Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. 2011 irs 1040ez If you had no former job location, the new job location must be at least 50 miles from your former home. 2011 irs 1040ez   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. 2011 irs 1040ez   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. 2011 irs 1040ez   For more information on the moving expense deduction, see Publication 521. 2011 irs 1040ez Reimbursements. 2011 irs 1040ez   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. 2011 irs 1040ez You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. 2011 irs 1040ez For more information, see Publication 521. 2011 irs 1040ez Moving expense or travel expense. 2011 irs 1040ez   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. 2011 irs 1040ez Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. 2011 irs 1040ez Self-employed SEP, SIMPLE, and qualified retirement plans. 2011 irs 1040ez   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. 2011 irs 1040ez To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business. 2011 irs 1040ez   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. 2011 irs 1040ez Penalty on early withdrawal of savings. 2011 irs 1040ez   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. 2011 irs 1040ez Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. 2011 irs 1040ez However, if the interest income is effectively connected with your U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. 2011 irs 1040ez Student loan interest expense. 2011 irs 1040ez   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. 2011 irs 1040ez Generally, you can claim the deduction if all the following requirements are met. 2011 irs 1040ez Your filing status is any filing status except married filing separately. 2011 irs 1040ez Your modified adjusted gross income is less than $75,000. 2011 irs 1040ez No one else is claiming an exemption for you on his or her 2013 tax return. 2011 irs 1040ez You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. 2011 irs 1040ez The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. 2011 irs 1040ez The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. 2011 irs 1040ez The person for whom the expenses were paid or incurred was an eligible student. 2011 irs 1040ez Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. 2011 irs 1040ez For more information, see Publication 970, Tax Benefits for Education. 2011 irs 1040ez Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 irs 1040ez S. 2011 irs 1040ez citizens. 2011 irs 1040ez However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 irs 1040ez S. 2011 irs 1040ez tax return. 2011 irs 1040ez Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. 2011 irs 1040ez S. 2011 irs 1040ez citizens. 2011 irs 1040ez You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. 2011 irs 1040ez S. 2011 irs 1040ez tax purposes and was not the dependent of another taxpayer. 2011 irs 1040ez You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. 2011 irs 1040ez You can claim an exemption for each person who qualifies as a dependent according to the rules for U. 2011 irs 1040ez S. 2011 irs 1040ez citizens. 2011 irs 1040ez The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. 2011 irs 1040ez Get Publication 501 for more information. 2011 irs 1040ez Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. 2011 irs 1040ez See Identification Number, earlier. 2011 irs 1040ez Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). 2011 irs 1040ez You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. 2011 irs 1040ez Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. 2011 irs 1040ez See Identification Number, earlier. 2011 irs 1040ez Residents of Mexico or Canada or U. 2011 irs 1040ez S. 2011 irs 1040ez nationals. 2011 irs 1040ez   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. 2011 irs 1040ez S. 2011 irs 1040ez tax purposes and cannot be claimed as the dependent on another U. 2011 irs 1040ez S. 2011 irs 1040ez taxpayer's return. 2011 irs 1040ez In addition, you can claim exemptions for your dependents who meet certain tests. 2011 irs 1040ez Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. 2011 irs 1040ez S. 2011 irs 1040ez citizens to determine who is a dependent and for which dependents exemptions can be claimed. 2011 irs 1040ez See Publication 501 for these rules. 2011 irs 1040ez For purposes of these rules, dependents who are U. 2011 irs 1040ez S. 2011 irs 1040ez nationals meet the citizenship test discussed in Publication 501. 2011 irs 1040ez Residents of South Korea. 2011 irs 1040ez   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. 2011 irs 1040ez The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. 2011 irs 1040ez S. 2011 irs 1040ez source gross income effectively connected with a U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business for the tax year to the alien's entire income from all sources during the tax year. 2011 irs 1040ez Example. 2011 irs 1040ez Mr. 2011 irs 1040ez Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. 2011 irs 1040ez During the tax year he receives U. 2011 irs 1040ez S. 2011 irs 1040ez compensation of $18,000. 2011 irs 1040ez He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business. 2011 irs 1040ez Thus, his total income for the year is $24,000. 2011 irs 1040ez Mr. 2011 irs 1040ez Park meets all requirements for claiming exemptions for his spouse and two children. 2011 irs 1040ez The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. 2011 irs 1040ez   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. 2011 irs 1040ez   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. 2011 irs 1040ez S. 2011 irs 1040ez taxpayer's return. 2011 irs 1040ez   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 2011 irs 1040ez S. 2011 irs 1040ez citizens. 2011 irs 1040ez See Publication 501 for these rules. 2011 irs 1040ez   List your spouse and dependents on line 7c of Form 1040NR. 2011 irs 1040ez Enter the total on the appropriate line to the right of line 7c. 2011 irs 1040ez Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 irs 1040ez However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business. 2011 irs 1040ez Resident Aliens You can claim the same itemized deductions as U. 2011 irs 1040ez S. 2011 irs 1040ez citizens, using Schedule A of Form 1040. 2011 irs 1040ez These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. 2011 irs 1040ez If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. 2011 irs 1040ez For further information, see Form 1040 and instructions. 2011 irs 1040ez Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business. 2011 irs 1040ez These deductions include state and local income taxes, charitable contributions to U. 2011 irs 1040ez S. 2011 irs 1040ez organizations, casualty and theft losses, and miscellaneous deductions. 2011 irs 1040ez Use Schedule A of Form 1040NR to claim itemized deductions. 2011 irs 1040ez If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. 2011 irs 1040ez If you are claiming any other itemized deduction, you must file Form 1040NR. 2011 irs 1040ez Standard deduction. 2011 irs 1040ez   Nonresident aliens cannot claim the standard deduction. 2011 irs 1040ez However, see Students and business apprentices from India , next. 2011 irs 1040ez Students and business apprentices from India. 2011 irs 1040ez   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. 2011 irs 1040ez You can claim the standard deduction provided you do not claim itemized deductions. 2011 irs 1040ez   Use Worksheet 5-1 to figure your standard deduction. 2011 irs 1040ez If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. 2011 irs 1040ez State and local income taxes. 2011 irs 1040ez   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. 2011 irs 1040ez If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. 2011 irs 1040ez Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. 2011 irs 1040ez See Recoveries in Publication 525 for details on how to figure the amount to include in income. 2011 irs 1040ez Charitable contributions. 2011 irs 1040ez   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. 2011 irs 1040ez Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. 2011 irs 1040ez Certain organizations that promote national or international amateur sports competition are also qualified organizations. 2011 irs 1040ez Foreign organizations. 2011 irs 1040ez   Contributions made directly to a foreign organization are not deductible. 2011 irs 1040ez However, you can deduct contributions to a U. 2011 irs 1040ez S. 2011 irs 1040ez organization that transfers funds to a charitable foreign organization if the U. 2011 irs 1040ez S. 2011 irs 1040ez organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. 2011 irs 1040ez S. 2011 irs 1040ez organization. 2011 irs 1040ez   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. 2011 irs 1040ez Worksheet 5-1. 2011 irs 1040ez 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. 2011 irs 1040ez If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. 2011 irs 1040ez You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. 2011 irs 1040ez 1 Enter the amount shown below for your filing status. 2011 irs 1040ez           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. 2011 irs 1040ez           2 Can you be claimed as a dependent on someone else's U. 2011 irs 1040ez S. 2011 irs 1040ez income tax return?  No. 2011 irs 1040ez Enter the amount from line 1 on line 4. 2011 irs 1040ez Skip line 3 and go to line 5. 2011 irs 1040ez   Yes. 2011 irs 1040ez Go to line 3. 2011 irs 1040ez         3 Is your earned income* more than $650?           Yes. 2011 irs 1040ez Add $350 to your earned income. 2011 irs 1040ez Enter the total. 2011 irs 1040ez           No. 2011 irs 1040ez Enter $1,000 3. 2011 irs 1040ez       4 Enter the smaller of line 1 or line 3 4. 2011 irs 1040ez   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). 2011 irs 1040ez If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). 2011 irs 1040ez Otherwise, enter -0- 5. 2011 irs 1040ez   6 Add lines 4 and 5. 2011 irs 1040ez Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). 2011 irs 1040ez Print “Standard Deduction Allowed Under U. 2011 irs 1040ez S. 2011 irs 1040ez –India Income Tax Treaty” in the space to the left of these lines. 2011 irs 1040ez This is your standard deduction for 2013. 2011 irs 1040ez 6. 2011 irs 1040ez   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2011 irs 1040ez It also includes any amount received as a scholarship that you must include in your income. 2011 irs 1040ez Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). 2011 irs 1040ez Contributions from which you benefit. 2011 irs 1040ez   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. 2011 irs 1040ez   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. 2011 irs 1040ez For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. 2011 irs 1040ez Cash contributions. 2011 irs 1040ez   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. 2011 irs 1040ez The written record must include the name of the charity, date of the contribution, and the amount of the contribution. 2011 irs 1040ez   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). 2011 irs 1040ez If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. 2011 irs 1040ez Noncash contributions. 2011 irs 1040ez   For contributions not made in cash, the records you must keep depend on the amount of your deduction. 2011 irs 1040ez See Publication 526 for details. 2011 irs 1040ez For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. 2011 irs 1040ez If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. 2011 irs 1040ez If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. 2011 irs 1040ez If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. 2011 irs 1040ez You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. 2011 irs 1040ez See Form 8283 and its instructions for details. 2011 irs 1040ez Contributions of appreciated property. 2011 irs 1040ez   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. 2011 irs 1040ez However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. 2011 irs 1040ez Your basis in the property is generally what you paid for it. 2011 irs 1040ez If you need more information about basis, get Publication 551, Basis of Assets. 2011 irs 1040ez   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. 2011 irs 1040ez For information about these rules, see Publication 526. 2011 irs 1040ez Limit. 2011 irs 1040ez   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. 2011 irs 1040ez For a discussion of limits on charitable contributions and other information, get Publication 526. 2011 irs 1040ez Casualty and theft losses. 2011 irs 1040ez   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business. 2011 irs 1040ez The property can be personal use property or income-producing property not connected with a U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business. 2011 irs 1040ez The property must be located in the United States at the time of the casualty or theft. 2011 irs 1040ez You can deduct theft losses only in the year in which you discover the loss. 2011 irs 1040ez   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. 2011 irs 1040ez The fair market value of property immediately after a theft is considered zero, because you no longer have the property. 2011 irs 1040ez   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. 2011 irs 1040ez If you do not, you cannot deduct this loss as a casualty or theft loss. 2011 irs 1040ez   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. 2011 irs 1040ez Losses from personal use property. 2011 irs 1040ez    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. 2011 irs 1040ez You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. 2011 irs 1040ez Losses from income-producing property. 2011 irs 1040ez   These losses are not subject to the limitations that apply to personal use property. 2011 irs 1040ez Use Section B of Form 4684 to figure your deduction for these losses. 2011 irs 1040ez Job expenses and other miscellaneous deductions. 2011 irs 1040ez   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. 2011 irs 1040ez Generally, the allowable deductions must be related to effectively connected income. 2011 irs 1040ez Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). 2011 irs 1040ez   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). 2011 irs 1040ez For more information on miscellaneous deductions, see the instructions for Form 1040NR. 2011 irs 1040ez Travel expenses. 2011 irs 1040ez   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. 2011 irs 1040ez Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. 2011 irs 1040ez You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. 2011 irs 1040ez   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. 2011 irs 1040ez You cannot deduct travel expenses for other members of your family or party. 2011 irs 1040ez Deductible travel expenses. 2011 irs 1040ez   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. 2011 irs 1040ez , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. 2011 irs 1040ez You generally can deduct only 50% of unreimbursed meal expenses. 2011 irs 1040ez The standard meal allowance rates for high-cost areas are available at www. 2011 irs 1040ez gsa. 2011 irs 1040ez gov/perdiem. 2011 irs 1040ez The rates for other areas are in Publication 463. 2011 irs 1040ez   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). 2011 irs 1040ez Expenses allocable to U. 2011 irs 1040ez S. 2011 irs 1040ez tax-exempt income. 2011 irs 1040ez   You cannot deduct an expense, or part of an expense, that is allocable to U. 2011 irs 1040ez S. 2011 irs 1040ez tax-exempt income, including income exempt by tax treaty. 2011 irs 1040ez Example. 2011 irs 1040ez Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. 2011 irs 1040ez S. 2011 irs 1040ez company. 2011 irs 1040ez During her stay in the United States, she received a salary of $8,000 from her Polish employer. 2011 irs 1040ez She received no other U. 2011 irs 1040ez S. 2011 irs 1040ez source income. 2011 irs 1040ez She spent $3,000 on travel expenses, of which $1,000 were for meals. 2011 irs 1040ez None of these expenses were reimbursed. 2011 irs 1040ez Under the tax treaty with Poland, $5,000 of her salary is exempt from U. 2011 irs 1040ez S. 2011 irs 1040ez income tax. 2011 irs 1040ez In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). 2011 irs 1040ez She must reduce the remaining $2,500 of travel expenses by 62. 2011 irs 1040ez 5% ($1,563) because 62. 2011 irs 1040ez 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. 2011 irs 1040ez She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). 2011 irs 1040ez She completes the remaining lines according to the instructions for Schedule A. 2011 irs 1040ez More information. 2011 irs 1040ez   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. 2011 irs 1040ez Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. 2011 irs 1040ez Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. 2011 irs 1040ez S. 2011 irs 1040ez citizens. 2011 irs 1040ez The following items are some of the credits you may be able to claim. 2011 irs 1040ez Foreign tax credit. 2011 irs 1040ez   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. 2011 irs 1040ez You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. 2011 irs 1040ez To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. 2011 irs 1040ez   For more information, get Publication 514, Foreign Tax Credit for Individuals. 2011 irs 1040ez Child and dependent care credit. 2011 irs 1040ez   You may be able to take 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. 2011 irs 1040ez Generally, you must be able to claim an exemption for your dependent. 2011 irs 1040ez   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. 2011 irs 1040ez Credit for the elderly or the disabled. 2011 irs 1040ez   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. 2011 irs 1040ez For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). 2011 irs 1040ez Education credits. 2011 irs 1040ez   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. 2011 irs 1040ez There are two education credits: the American Opportunity Credit and the lifetime learning credit. 2011 irs 1040ez You cannot claim these credits if you are married filing separately. 2011 irs 1040ez Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. 2011 irs 1040ez For more information, see Publication 970. 2011 irs 1040ez Retirement savings contributions credit. 2011 irs 1040ez   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. 2011 irs 1040ez 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: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). 2011 irs 1040ez Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. 2011 irs 1040ez For more information, see Publication 590. 2011 irs 1040ez Child tax credit. 2011 irs 1040ez   You may be able to take this credit if you have a qualifying child. 2011 irs 1040ez   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2011 irs 1040ez 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). 2011 irs 1040ez Is a U. 2011 irs 1040ez S. 2011 irs 1040ez citizen, a U. 2011 irs 1040ez S. 2011 irs 1040ez national, or a resident alien. 2011 irs 1040ez Did not provide over half of his or her own support for 2013. 2011 irs 1040ez Lived with you more than half of 2013. 2011 irs 1040ez Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2011 irs 1040ez Is claimed as a dependent on your return. 2011 irs 1040ez An adopted child is always treated as your own child. 2011 irs 1040ez An adopted child includes a child lawfully placed with you for legal adoption. 2011 irs 1040ez   See your form instructions for additional details. 2011 irs 1040ez Adoption credit. 2011 irs 1040ez   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2011 irs 1040ez This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2011 irs 1040ez To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. 2011 irs 1040ez Earned income credit. 2011 irs 1040ez   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). 2011 irs 1040ez If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. 2011 irs 1040ez If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. 2011 irs 1040ez If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. 2011 irs 1040ez You cannot claim the earned income credit if your filing status is married filing separately. 2011 irs 1040ez    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. 2011 irs 1040ez You cannot claim the credit using an ITIN. 2011 irs 1040ez If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. 2011 irs 1040ez An example of a federally funded benefit is Medicaid. 2011 irs 1040ez If a card has this legend and the individual's immigration status has changed so that the individual is now a U. 2011 irs 1040ez S. 2011 irs 1040ez citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. 2011 irs 1040ez Other information. 2011 irs 1040ez   There are other eligibility rules that are not discussed here. 2011 irs 1040ez For more information, get Publication 596, Earned Income Credit. 2011 irs 1040ez Nonresident Aliens You can claim some of the same credits that resident aliens can claim. 2011 irs 1040ez You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. 2011 irs 1040ez Credits Credits are allowed only if you receive effectively connected income. 2011 irs 1040ez You may be able to claim some of the following credits. 2011 irs 1040ez Foreign tax credit. 2011 irs 1040ez   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. 2011 irs 1040ez S. 2011 irs 1040ez possession on that income. 2011 irs 1040ez   If you do not have foreign source income effectively connected with a U. 2011 irs 1040ez S. 2011 irs 1040ez trade or business, you cannot claim credits against your U. 2011 irs 1040ez S. 2011 irs 1040ez tax for taxes paid or accrued to a foreign country or U. 2011 irs 1040ez S. 2011 irs 1040ez possession. 2011 irs 1040ez   You cannot take any credit for taxes imposed by a foreign country or U. 2011 irs 1040ez S. 2011 irs 1040ez possession on your U. 2011 irs 1040ez S. 2011 irs 1040ez source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. 2011 irs 1040ez   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. 2011 irs 1040ez See Publication 514 for more information. 2011 irs 1040ez Child and dependent care credit. 2011 irs 1040ez   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. 2011 irs 1040ez Generally, you must be able to claim an exemption for your dependent. 2011 irs 1040ez   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. 2011 irs 1040ez S. 2011 irs 1040ez citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). 2011 irs 1040ez   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 from the United States for that tax year. 2011 irs 1040ez Earned income generally means wages, salaries, and professional fees for personal services performed. 2011 irs 1040ez   For more information, get Publication 503. 2011 irs 1040ez Education credits. 2011 irs 1040ez   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 irs 1040ez However, if you are married and choose to file a joint return with a U. 2011 irs 1040ez S. 2011 irs 1040ez citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. 2011 irs 1040ez Retirement savings contributions credit. 2011 irs 1040ez   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. 2011 irs 1040ez 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. 2011 irs 1040ez Use Form 8880 to figure the credit. 2011 irs 1040ez For more information, see Publication 590. 2011 irs 1040ez Child tax credit. 2011 irs 1040ez   You may be able to take this credit if you have a qualifying child. 2011 irs 1040ez   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2011 irs 1040ez 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). 2011 irs 1040ez Is a U. 2011 irs 1040ez S. 2011 irs 1040ez citizen, a U. 2011 irs 1040ez S. 2011 irs 1040ez national, or a resident alien. 2011 irs 1040ez Did not provide over half of his or her own support for 2013. 2011 irs 1040ez Lived with you more than half of 2013. 2011 irs 1040ez Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2011 irs 1040ez Is claimed as a dependent on your return. 2011 irs 1040ez An adopted child is always treated as your own child. 2011 irs 1040ez An adopted child includes a child lawfully placed with you for legal adoption. 2011 irs 1040ez   See your form instructions for additional details. 2011 irs 1040ez Adoption credit. 2011 irs 1040ez   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2011 irs 1040ez This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2011 irs 1040ez To claim the adoption credit, file Form 8839 with your Form 1040NR. 2011 irs 1040ez   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. 2011 irs 1040ez S. 2011 irs 1040ez 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). 2011 irs 1040ez Credit for prior year minimum tax. 2011 irs 1040ez   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. 2011 irs 1040ez Earned income credit. 2011 irs 1040ez   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. 2011 irs 1040ez However, if you are married and choose to file a joint return with a U. 2011 irs 1040ez S. 2011 irs 1040ez citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. 2011 irs 1040ez    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. 2011 irs 1040ez You cannot claim the credit using an ITIN. 2011 irs 1040ez If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. 2011 irs 1040ez An example of a federally funded benefit is Medicaid. 2011 irs 1040ez If a card has this legend and the individual's immigration status has changed so that the individual is now a U. 2011 irs 1040ez S. 2011 irs 1040ez citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. 2011 irs 1040ez   See Publication 596 for more information on the credit. 2011 irs 1040ez Tax Withheld You can claim the tax withheld during the year as a payment against your U. 2011 irs 1040ez S. 2011 irs 1040ez tax. 2011 irs 1040ez You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. 2011 irs 1040ez The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. 2011 irs 1040ez Withholding from wages. 2011 irs 1040ez   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. 2011 irs 1040ez S. 2011 irs 1040ez income tax liability for the same year. 2011 irs 1040ez You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. 2011 irs 1040ez Excess social security tax withheld. 2011 irs 1040ez   If you have two or more employers, you may be able to claim a credit against your U. 2011 irs 1040ez S. 2011 irs 1040ez income tax liability for social security tax withheld in excess of the maximum required. 2011 irs 1040ez See Social Security and Medicare Taxes in chapter 8 for more information. 2011 irs 1040ez Additional Medicare Tax. 2011 irs 1040ez   Your employer is responsible for withholding the 0. 2011 irs 1040ez 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. 2011 irs 1040ez If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. 2011 irs 1040ez Tax paid on undistributed long-term capital gains. 2011 irs 1040ez   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. 2011 irs 1040ez You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. 2011 irs 1040ez Tax withheld at the source. 2011 irs 1040ez   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. 2011 irs 1040ez Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. 2011 irs 1040ez Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. 2011 irs 1040ez Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. 2011 irs 1040ez Tax withheld on partnership income. 2011 irs 1040ez   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. 2011 irs 1040ez The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. 2011 irs 1040ez A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. 2011 irs 1040ez In this case, the partnership will give you a statement on Form 1042-S. 2011 irs 1040ez Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. 2011 irs 1040ez Claiming tax withheld on your return. 2011 irs 1040ez   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. 2011 irs 1040ez The following table lists some of the more common information documents and shows where to find the amount of tax withheld. 2011 irs 1040ez Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. 2011 irs 1040ez You should file Form 1040 and report all income from sources both in and outside the United States. 2011 irs 1040ez However, you can exclude the income discussed in the following paragraphs. 2011 irs 1040ez For tax purposes other than reporting income, however, you will be treated as a nonresident alien. 2011 irs 1040ez For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. 2011 irs 1040ez There are also limits on what deductions and credits are allowed. 2011 irs 1040ez See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. 2011 irs 1040ez Residents of Puerto Rico. 2011 irs 1040ez   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). 2011 irs 1040ez   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. 2011 irs 1040ez You must also make your first payment of estimated tax by June 15. 2011 irs 1040ez You cannot file a joint income tax return or make joint payments of estimated tax. 2011 irs 1040ez However, if you are married to a U. 2011 irs 1040ez S. 2011 irs 1040ez citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 irs 1040ez   If you earn wages subject to withholding, your U. 2011 irs 1040ez S. 2011 irs 1040ez income tax return is due by April 15. 2011 irs 1040ez Your first payment of estimated tax is also due by April 15. 2011 irs 1040ez For information on withholding and estimated tax, see chapter 8 . 2011 irs 1040ez Residents of American Samoa. 2011 irs 1040ez   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. 2011 irs 1040ez S. 2011 irs 1040ez government or any of its agencies). 2011 irs 1040ez An employee of the American Samoan government is not considered an employee of the U. 2011 irs 1040ez S. 2011 irs 1040ez government or any of its agencies for purposes of the exclusion. 2011 irs 1040ez For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. 2011 irs 1040ez S. 2011 irs 1040ez Possessions. 2011 irs 1040ez Prev  Up  Next   Home 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