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2011 Tax Return

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2011 Tax Return

2011 tax return Index A Accountable plan, Accountable plans. 2011 tax return Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. 2011 tax return Administrators, Teachers or administrators. 2011 tax return American Samoa, Residents of Puerto Rico, the U. 2011 tax return S. 2011 tax return Virgin Islands, Guam, the CNMI, and American Samoa. 2011 tax return , Specified U. 2011 tax return S. 2011 tax return possessions. 2011 tax return Assistance (see Tax help) C Cantors, Cantors. 2011 tax return Christian Science Practitioners, Table 1. 2011 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. 2011 tax return , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. 2011 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. 2011 tax return , Christian Science Practitioners and Readers Common-law employee, Common-law employee. 2011 tax return Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. 2011 tax return S. 2011 tax return Virgin Islands, Guam, the CNMI, and American Samoa. 2011 tax return , Specified U. 2011 tax return S. 2011 tax return possessions. 2011 tax return Comprehensive example, Comprehensive Example, Attachment 2—John E. 2011 tax return White011-00-2222 Worksheet 4. 2011 tax return Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. 2011 tax return D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. 2011 tax return Exemption from self-employment (SE) tax, Effective date of exemption. 2011 tax return , Effective date of exemption. 2011 tax return Employment status, Employment status for other tax purposes. 2011 tax return Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. 2011 tax return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. 2011 tax return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. 2011 tax return F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. 2011 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. 2011 tax return Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. 2011 tax return , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. 2011 tax return , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. 2011 tax return , Refunds of SE tax paid. 2011 tax return 2106-EZ, 4029, Table 2. 2011 tax return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. 2011 tax return 4361, Table 2. 2011 tax return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. 2011 tax return 8959, What's New, Introduction, Additional Medicare Tax. 2011 tax return 941, Forms 941, 943, and 944. 2011 tax return 943, Forms 941, 943, and 944. 2011 tax return 944, Forms 941, 943, and 944. 2011 tax return Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. 2011 tax return Free tax services, Free help with your tax return. 2011 tax return G Gross income Amounts included in, Amounts included in gross income. 2011 tax return Amounts not included in, Amounts not included in gross income. 2011 tax return Guam, Residents of Puerto Rico, the U. 2011 tax return S. 2011 tax return Virgin Islands, Guam, the CNMI, and American Samoa. 2011 tax return , Specified U. 2011 tax return S. 2011 tax return possessions. 2011 tax return H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. 2011 tax return , Cantors. 2011 tax return House or parsonage, fair rental value, Fair rental value of parsonage. 2011 tax return I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 2011 tax return K Keogh (H. 2011 tax return R. 2011 tax return 10) plans, Retirement plans for the self-employed. 2011 tax return L Lay employees (see Religious workers) Living abroad, Overseas duty. 2011 tax return , Foreign Earned Income M Members of recognized religious sects, Table 1. 2011 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. 2011 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. 2011 tax return , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. 2011 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. 2011 tax return , Form SS-8. 2011 tax return , Ministers, Members of the Clergy, Refunds of SE tax. 2011 tax return , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. 2011 tax return Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. 2011 tax return Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. 2011 tax return S. 2011 tax return Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. 2011 tax return , Offerings and Fees Overseas duty, Overseas duty. 2011 tax return , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. 2011 tax return , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. 2011 tax return Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. 2011 tax return S. 2011 tax return Virgin Islands, Guam, the CNMI, and American Samoa. 2011 tax return , Specified U. 2011 tax return S. 2011 tax return possessions. 2011 tax return Q Qualified retirement plan, Retirement plans for the self-employed. 2011 tax return R Refunds, self-employment tax, Refunds of SE tax. 2011 tax return , Refunds of SE tax paid. 2011 tax return Reimbursements, Employee reimbursement arrangements. 2011 tax return Religious orders, members of, Table 1. 2011 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. 2011 tax return , Earnings—Members of Religious Orders Religious workers, Table 1. 2011 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. 2011 tax return , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. 2011 tax return , Cantors. 2011 tax return Resident aliens, U. 2011 tax return S. 2011 tax return Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. 2011 tax return Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. 2011 tax return Royalty income from books, Books or articles. 2011 tax return S SECA, Table 1. 2011 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. 2011 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. 2011 tax return , Exemption from SE tax. 2011 tax return Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. 2011 tax return , Refunds of SE tax paid. 2011 tax return Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. 2011 tax return SIMPLE plan, Retirement plans for the self-employed. 2011 tax return Simplified employee pension (SEP) plan, Retirement plans for the self-employed. 2011 tax return Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. 2011 tax return Teachers, Teachers or administrators. 2011 tax return Theological students, Theological students. 2011 tax return Traveling evangelists, Traveling evangelists. 2011 tax return U U. 2011 tax return S. 2011 tax return citizens, U. 2011 tax return S. 2011 tax return Citizens and Resident and Nonresident Aliens U. 2011 tax return S. 2011 tax return Virgin Islands, Residents of Puerto Rico, the U. 2011 tax return S. 2011 tax return Virgin Islands, Guam, the CNMI, and American Samoa. 2011 tax return , Specified U. 2011 tax return S. 2011 tax return possessions. 2011 tax return V Vow of poverty, Table 1. 2011 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. 2011 tax return , Services performed outside the order. 2011 tax return , Effect of employee status. 2011 tax return , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications
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The 2011 Tax Return

2011 tax return 6. 2011 tax return   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. 2011 tax return Dual status does not refer to your citizenship; it refers only to your resident status in the United States. 2011 tax return In determining your U. 2011 tax return S. 2011 tax return 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. 2011 tax return The most common dual-status tax years are the years of arrival and departure. 2011 tax return See Dual-Status Aliens in chapter 1. 2011 tax return If you are married and choose to be treated as a U. 2011 tax return S. 2011 tax return resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. 2011 tax return 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. 2011 tax return 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. 2011 tax return S. 2011 tax return Individual Income Tax Return 1040-C U. 2011 tax return S. 2011 tax return Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. 2011 tax return S. 2011 tax return Estimated Tax for Nonresident Alien Individuals 1040NR U. 2011 tax return S. 2011 tax return Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. 2011 tax return Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. 2011 tax return If you have not previously established a fiscal tax year, your tax year is the calendar year. 2011 tax return A calendar year is 12 consecutive months ending on December 31. 2011 tax return 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 tax return S. 2011 tax return resident for any calendar year, you will be treated as a U. 2011 tax return S. 2011 tax return resident for any part of your fiscal year that falls within that calendar year. 2011 tax return Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. 2011 tax return Income from sources outside the United States is taxable if you receive it while you are a resident alien. 2011 tax return 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. 2011 tax return For the part of the year you are a nonresident alien, you are taxed on income from U. 2011 tax return S. 2011 tax return sources and on certain foreign source income treated as effectively connected with a U. 2011 tax return S. 2011 tax return trade or business. 2011 tax return (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. 2011 tax return ) 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. 2011 tax return 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. 2011 tax return S. 2011 tax return citizen after receiving it and before the end of the year. 2011 tax return Income from U. 2011 tax return S. 2011 tax return 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. 2011 tax return Generally, tax treaty provisions apply only to the part of the year you were a nonresident. 2011 tax return In certain cases, however, treaty provisions may apply while you were a resident alien. 2011 tax return See chapter 9 for more information. 2011 tax return When determining what income is taxed in the United States, you must consider exemptions under U. 2011 tax return S. 2011 tax return tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. 2011 tax return For a further discussion of tax treaties, see chapter 9. 2011 tax return Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. 2011 tax return 1) Standard deduction. 2011 tax return   You cannot use the standard deduction allowed on Form 1040. 2011 tax return However, you can itemize any allowable deductions. 2011 tax return 2) Exemptions. 2011 tax return   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. 2011 tax return 3) Head of household. 2011 tax return   You cannot use the head of household Tax Table column or Tax Computation Worksheet. 2011 tax return 4) Joint return. 2011 tax return   You cannot file a joint return. 2011 tax return However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. 2011 tax return 5) Tax rates. 2011 tax return   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. 2011 tax return S. 2011 tax return trade or business. 2011 tax return You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. 2011 tax return 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. 2011 tax return S. 2011 tax return national. 2011 tax return  See the instructions for Form 1040NR to see if you qualify. 2011 tax return    A U. 2011 tax return S. 2011 tax return national is an individual who, although not a U. 2011 tax return S. 2011 tax return citizen, owes his or her allegiance to the United States. 2011 tax return U. 2011 tax return S. 2011 tax return nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2011 tax return S. 2011 tax return nationals instead of U. 2011 tax return S. 2011 tax return citizens. 2011 tax return 6) Tax credits. 2011 tax return   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. 2011 tax return S. 2011 tax return citizen or resident, as discussed in chapter 1. 2011 tax return Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 tax return 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. 2011 tax return 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. 2011 tax return You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 tax return 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. 2011 tax return S. 2011 tax return national, or Student or business apprentice from India. 2011 tax return For more information, see Exemptions in chapter 5. 2011 tax return How To Figure Tax When you figure your U. 2011 tax return S. 2011 tax return 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. 2011 tax return 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. 2011 tax return S. 2011 tax return citizens and residents. 2011 tax return 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. 2011 tax return You cannot take any deductions against this income. 2011 tax return Social security and railroad retirement benefits. 2011 tax return   During the part of the year you are a nonresident alien, 85% of any U. 2011 tax return S. 2011 tax return 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. 2011 tax return (See The 30% Tax in chapter 4. 2011 tax return )   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. 2011 tax return 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. 2011 tax return If you received U. 2011 tax return S. 2011 tax return 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. 2011 tax return You will not receive separate statements for the benefits received during your periods of U. 2011 tax return S. 2011 tax return residence and nonresidence. 2011 tax return Therefore, it is important for you to keep careful records of these amounts. 2011 tax return You will need this information to properly complete your return and determine your tax liability. 2011 tax return If you received railroad retirement benefits while you were a nonresident alien, the U. 2011 tax return S. 2011 tax return 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. 2011 tax return If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. 2011 tax return Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. 2011 tax return Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. 2011 tax return There are certain restrictions that may apply. 2011 tax return These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. 2011 tax return Foreign tax credit. 2011 tax return   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. 2011 tax return   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. 2011 tax return For more information, see the Instructions for Form 1116 and Publication 514. 2011 tax return Child and dependent care credit. 2011 tax return   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 tax return Generally, you must be able to claim an exemption for your dependent. 2011 tax return   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. 2011 tax return   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. 2011 tax return   For more information, get Publication 503 and Form 2441. 2011 tax return Retirement savings contributions credit. 2011 tax return   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 tax return 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 tax return Use Form 8880 to figure the credit. 2011 tax return For more information, see Publication 590. 2011 tax return Child tax credit. 2011 tax return   You may be able to take this credit if you have a qualifying child. 2011 tax return   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2011 tax return 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 tax return Is a U. 2011 tax return S. 2011 tax return citizen, a U. 2011 tax return S. 2011 tax return national, or a resident alien. 2011 tax return Did not provide over half of his or her own support for 2013. 2011 tax return Lived with you more than half of 2013. 2011 tax return Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2011 tax return Is claimed as a dependent on your return. 2011 tax return An adopted child is always treated as your own child. 2011 tax return An adopted child includes a child lawfully placed with you for legal adoption. 2011 tax return   See your form instructions for additional details. 2011 tax return Adoption credit. 2011 tax return   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2011 tax return This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2011 tax return To claim the adoption credit, file Form 8839 with the U. 2011 tax return S. 2011 tax return income tax return that you file. 2011 tax return   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. 2011 tax return S. 2011 tax return 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 tax return Payments You can report as payments against your U. 2011 tax return S. 2011 tax return income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. 2011 tax return These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. 2011 tax return S. 2011 tax return 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. 2011 tax return Forms To File The U. 2011 tax return S. 2011 tax return 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. 2011 tax return Resident at end of year. 2011 tax return   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. 2011 tax return S. 2011 tax return resident on the last day of the tax year. 2011 tax return Write “Dual-Status Return” across the top of the return. 2011 tax return Attach a statement to your return to show the income for the part of the year you are a nonresident. 2011 tax return You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. 2011 tax return Nonresident at end of year. 2011 tax return   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. 2011 tax return S. 2011 tax return resident on the last day of the tax year. 2011 tax return Write “Dual-Status Return” across the top of the return. 2011 tax return Attach a statement to your return to show the income for the part of the year you are a resident. 2011 tax return You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. 2011 tax return   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. 2011 tax return For more information, see Expatriation Tax in chapter 4. 2011 tax return Statement. 2011 tax return   Any statement must have your name, address, and taxpayer identification number on it. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return O. 2011 tax return 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. 2011 tax return Prev  Up  Next   Home   More Online Publications