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2012 1040 Irs Tax Forms

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2012 1040 Irs Tax Forms

2012 1040 irs tax forms Publication 535 - Additional Material Prev  Up  Next   Home   More Online Publications
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The 2012 1040 Irs Tax Forms

2012 1040 irs tax forms Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2012 1040 irs tax forms Tax questions. 2012 1040 irs tax forms Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. 2012 1040 irs tax forms irs. 2012 1040 irs tax forms gov/pub54. 2012 1040 irs tax forms What's New Exclusion amount. 2012 1040 irs tax forms  The maximum foreign earned income exclusion is adjusted annually for inflation. 2012 1040 irs tax forms For 2013, the maximum exclusion has increased to $97,600. 2012 1040 irs tax forms See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. 2012 1040 irs tax forms Housing expenses — base amount. 2012 1040 irs tax forms  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. 2012 1040 irs tax forms The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. 2012 1040 irs tax forms For 2013, this amount is $42. 2012 1040 irs tax forms 78 per day ($15,616 per year). 2012 1040 irs tax forms See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. 2012 1040 irs tax forms Housing expenses — maximum amount. 2012 1040 irs tax forms  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. 2012 1040 irs tax forms See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. 2012 1040 irs tax forms Filing requirements. 2012 1040 irs tax forms  Generally, the amount of income you can receive before you must file an income tax return has increased. 2012 1040 irs tax forms These amounts are shown in chapter 1 under Filing Requirements . 2012 1040 irs tax forms Self-employment tax rate. 2012 1040 irs tax forms  For 2013, the self-employment tax rate of 13. 2012 1040 irs tax forms 3% has increased to 15. 2012 1040 irs tax forms 3%. 2012 1040 irs tax forms The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. 2012 1040 irs tax forms All net earnings are subject to the Medicare part of the tax. 2012 1040 irs tax forms For more information, see chapter 3. 2012 1040 irs tax forms IRA limitations for 2013. 2012 1040 irs tax forms . 2012 1040 irs tax forms  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). 2012 1040 irs tax forms You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). 2012 1040 irs tax forms If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. 2012 1040 irs tax forms See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. 2012 1040 irs tax forms Reminders Figuring tax on income not excluded. 2012 1040 irs tax forms  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. 2012 1040 irs tax forms See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. 2012 1040 irs tax forms If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. 2012 1040 irs tax forms Form 8938. 2012 1040 irs tax forms  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 2012 1040 irs tax forms See Form 8938 in chapter 1. 2012 1040 irs tax forms Change of address. 2012 1040 irs tax forms  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. 2012 1040 irs tax forms If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. 2012 1040 irs tax forms Photographs of missing children. 2012 1040 irs tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 1040 irs tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 1040 irs tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 1040 irs tax forms Introduction This publication discusses special tax rules for U. 2012 1040 irs tax forms S. 2012 1040 irs tax forms citizens and resident aliens who work abroad or who have income earned in foreign countries. 2012 1040 irs tax forms If you are a U. 2012 1040 irs tax forms S. 2012 1040 irs tax forms citizen or resident alien, your worldwide income generally is subject to U. 2012 1040 irs tax forms S. 2012 1040 irs tax forms income tax, regardless of where you are living. 2012 1040 irs tax forms Also, you are subject to the same income tax filing requirements that apply to U. 2012 1040 irs tax forms S. 2012 1040 irs tax forms citizens or resident aliens living in the United States. 2012 1040 irs tax forms Expatriation tax provisions apply to U. 2012 1040 irs tax forms S. 2012 1040 irs tax forms citizens who have renounced their citizenship and long-term residents who have ended their residency. 2012 1040 irs tax forms These provisions are discussed in chapter 4 of Publication 519, U. 2012 1040 irs tax forms S. 2012 1040 irs tax forms Tax Guide for Aliens. 2012 1040 irs tax forms Resident alien. 2012 1040 irs tax forms   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 2012 1040 irs tax forms Green card test. 2012 1040 irs tax forms You are a U. 2012 1040 irs tax forms S. 2012 1040 irs tax forms resident if you were a lawful permanent resident of the United States at any time during the calendar year. 2012 1040 irs tax forms This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). 2012 1040 irs tax forms Substantial presence test. 2012 1040 irs tax forms You are considered a U. 2012 1040 irs tax forms S. 2012 1040 irs tax forms resident if you meet the substantial presence test for the calendar year. 2012 1040 irs tax forms To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 2012 1040 irs tax forms Example. 2012 1040 irs tax forms You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 2012 1040 irs tax forms To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 2012 1040 irs tax forms Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 2012 1040 irs tax forms   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 2012 1040 irs tax forms Filing information. 2012 1040 irs tax forms    Chapter 1 contains general filing information, such as: Whether you must file a U. 2012 1040 irs tax forms S. 2012 1040 irs tax forms tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. 2012 1040 irs tax forms S. 2012 1040 irs tax forms resident, and Whether you must pay estimated tax. 2012 1040 irs tax forms Withholding tax. 2012 1040 irs tax forms    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. 2012 1040 irs tax forms S. 2012 1040 irs tax forms citizens and resident aliens. 2012 1040 irs tax forms Self-employment tax. 2012 1040 irs tax forms    Chapter 3 discusses who must pay self-employment tax. 2012 1040 irs tax forms Foreign earned income exclusion and housing exclusion and deduction. 2012 1040 irs tax forms    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. 2012 1040 irs tax forms You may qualify to treat up to $97,600 of your income as not taxable by the United States. 2012 1040 irs tax forms You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. 2012 1040 irs tax forms These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. 2012 1040 irs tax forms   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. 2012 1040 irs tax forms These rules are explained in chapter 4. 2012 1040 irs tax forms   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 2012 1040 irs tax forms Exemptions, deductions, and credits. 2012 1040 irs tax forms    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. 2012 1040 irs tax forms These are generally the same as if you were living in the United States. 2012 1040 irs tax forms However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. 2012 1040 irs tax forms Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. 2012 1040 irs tax forms Tax treaty benefits. 2012 1040 irs tax forms    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. 2012 1040 irs tax forms It also explains how to get copies of tax treaties. 2012 1040 irs tax forms How to get tax help. 2012 1040 irs tax forms    Chapter 7 is an explanation of how to get information and assistance from the IRS. 2012 1040 irs tax forms Questions and answers. 2012 1040 irs tax forms   Frequently asked questions and answers to those questions are presented in the back of the publication. 2012 1040 irs tax forms Comments and suggestions. 2012 1040 irs tax forms   We welcome your comments about this publication and your suggestions for future editions. 2012 1040 irs tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 1040 irs tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 1040 irs tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 1040 irs tax forms   You can send us comments from www. 2012 1040 irs tax forms irs. 2012 1040 irs tax forms gov/formspubs/. 2012 1040 irs tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. 2012 1040 irs tax forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 1040 irs tax forms Ordering forms and publications. 2012 1040 irs tax forms   Visit www. 2012 1040 irs tax forms irs. 2012 1040 irs tax forms gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2012 1040 irs tax forms Internal Revenue Service 1201 N. 2012 1040 irs tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 1040 irs tax forms   If you have a tax question, check the information available on IRS. 2012 1040 irs tax forms gov or call 1-800-TAX–FORM (1-800-829-1040). 2012 1040 irs tax forms We cannot answer tax questions sent to either of the above addresses. 2012 1040 irs tax forms Prev  Up  Next   Home   More Online Publications