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2013 Amended Tax Return Form

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2013 Amended Tax Return Form

2013 amended tax return form 9. 2013 amended tax return form   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. 2013 amended tax return form Most treaties require that the nonresident alien be a resident of the treaty country to qualify. 2013 amended tax return form However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. 2013 amended tax return form See Table 9-1 for a list of tax treaty countries. 2013 amended tax return form You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. 2013 amended tax return form See Income Entitled to Tax Treaty Benefits in chapter 8. 2013 amended tax return form Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. 2013 amended tax return form Useful Items - You may want to see: Publication 901 U. 2013 amended tax return form S. 2013 amended tax return form Tax Treaties Form (and Instructions) 1040NR U. 2013 amended tax return form S. 2013 amended tax return form Nonresident Alien Income Tax Return 1040NR-EZ U. 2013 amended tax return form S. 2013 amended tax return form Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. 2013 amended tax return form Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. 2013 amended tax return form Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. 2013 amended tax return form Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. 2013 amended tax return form Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. 2013 amended tax return form To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. 2013 amended tax return form Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. 2013 amended tax return form Example. 2013 amended tax return form Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. 2013 amended tax return form He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. 2013 amended tax return form His dividends are not effectively connected with that business. 2013 amended tax return form He has no deductions other than his own personal exemption. 2013 amended tax return form His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. 2013 amended tax return form Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. 2013 amended tax return form The conditions for claiming the exemptions vary under each tax treaty. 2013 amended tax return form For more information about the conditions under a particular tax treaty, see Publication 901. 2013 amended tax return form Or, you may download the complete text of most U. 2013 amended tax return form S. 2013 amended tax return form tax treaties at IRS. 2013 amended tax return form gov. 2013 amended tax return form Technical explanations for many of those treaties are also available at that site. 2013 amended tax return form Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. 2013 amended tax return form These types of income may be exempt from U. 2013 amended tax return form S. 2013 amended tax return form tax or may be subject to a reduced rate of tax. 2013 amended tax return form For more information, see Publication 901 or the applicable tax treaty. 2013 amended tax return form Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. 2013 amended tax return form Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. 2013 amended tax return form Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. 2013 amended tax return form Spending part of a day in the United States counts as a day of presence. 2013 amended tax return form Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. 2013 amended tax return form Note. 2013 amended tax return form Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. 2013 amended tax return form Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. 2013 amended tax return form S. 2013 amended tax return form income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. 2013 amended tax return form Many treaties also provide an exemption for engaging in research. 2013 amended tax return form Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. 2013 amended tax return form A substantial part of that person's time must be devoted to those duties. 2013 amended tax return form The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. 2013 amended tax return form If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 2013 amended tax return form See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. 2013 amended tax return form Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. 2013 amended tax return form However, a difference exists among treaties as to who qualifies for this benefit. 2013 amended tax return form Under many treaties, aliens admitted to the United States for permanent residence do not qualify. 2013 amended tax return form Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. 2013 amended tax return form Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. 2013 amended tax return form Chapter 10 of this publication also has information for employees of foreign governments. 2013 amended tax return form Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. 2013 amended tax return form Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. 2013 amended tax return form If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 2013 amended tax return form See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. 2013 amended tax return form Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. 2013 amended tax return form Generally, gains from the sale or exchange of real property located in the United States are taxable. 2013 amended tax return form Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. 2013 amended tax return form U. 2013 amended tax return form S. 2013 amended tax return form Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. 2013 amended tax return form (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. 2013 amended tax return form ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. 2013 amended tax return form This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. 2013 amended tax return form See Reporting Treaty Benefits Claimed . 2013 amended tax return form In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 2013 amended tax return form S. 2013 amended tax return form tax under the treaty. 2013 amended tax return form However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). 2013 amended tax return form Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 2013 amended tax return form Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 2013 amended tax return form On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 2013 amended tax return form Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. 2013 amended tax return form Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. 2013 amended tax return form Include this tax on Form 1040, line 61. 2013 amended tax return form On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. 2013 amended tax return form Example. 2013 amended tax return form Jacques Dubois, who is a resident of the United States under Article 4 of the U. 2013 amended tax return form S. 2013 amended tax return form -France income tax treaty, receives French social security benefits. 2013 amended tax return form Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. 2013 amended tax return form Mr. 2013 amended tax return form Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. 2013 amended tax return form Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. 2013 amended tax return form S. 2013 amended tax return form resident receives social security benefits from Canada or Germany, those benefits are treated for U. 2013 amended tax return form S. 2013 amended tax return form income tax purposes as if they were received under the social security legislation of the United States. 2013 amended tax return form If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. 2013 amended tax return form You are not required to file a Form 8833 for those benefits. 2013 amended tax return form Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. 2013 amended tax return form Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. 2013 amended tax return form However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. 2013 amended tax return form S. 2013 amended tax return form tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). 2013 amended tax return form This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. 2013 amended tax return form Some exceptions to the saving clause apply to all resident aliens (for example, under the U. 2013 amended tax return form S. 2013 amended tax return form -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). 2013 amended tax return form If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. 2013 amended tax return form Saving clause. 2013 amended tax return form   Most tax treaties have a saving clause. 2013 amended tax return form A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. 2013 amended tax return form Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. 2013 amended tax return form However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. 2013 amended tax return form Read the treaty to find out if it has a saving clause and an exception to it. 2013 amended tax return form Time limit for claiming treaty exemptions. 2013 amended tax return form   Many treaties limit the number of years you can claim a treaty exemption. 2013 amended tax return form For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. 2013 amended tax return form Once you reach this limit, you can no longer claim the treaty exemption. 2013 amended tax return form See the treaty or Publication 901 for the time limits that apply. 2013 amended tax return form How to report income on your tax return. 2013 amended tax return form   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 2013 amended tax return form S. 2013 amended tax return form tax under the treaty. 2013 amended tax return form However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). 2013 amended tax return form Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 2013 amended tax return form Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 2013 amended tax return form On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 2013 amended tax return form Example. 2013 amended tax return form Mr. 2013 amended tax return form Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. 2013 amended tax return form He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. 2013 amended tax return form S. 2013 amended tax return form tax in those years under Article 20 of the U. 2013 amended tax return form S. 2013 amended tax return form -People's Republic of China income tax treaty. 2013 amended tax return form On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. 2013 amended tax return form Even though Mr. 2013 amended tax return form Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. 2013 amended tax return form S. 2013 amended tax return form -People's Republic of China treaty dated April 30, 1984. 2013 amended tax return form Mr. 2013 amended tax return form Yu should submit Form W-9 and the required statement to the payor. 2013 amended tax return form Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. 2013 amended tax return form See below, for the situations where you are not required to file Form 8833. 2013 amended tax return form You must file a U. 2013 amended tax return form S. 2013 amended tax return form tax return and Form 8833 if you claim the following treaty benefits. 2013 amended tax return form You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. 2013 amended tax return form S. 2013 amended tax return form real property interest based on a treaty. 2013 amended tax return form You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. 2013 amended tax return form You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. 2013 amended tax return form These are the more common situations for which Form 8833 is required. 2013 amended tax return form Exceptions. 2013 amended tax return form   You do not have to file Form 8833 for any of the following situations. 2013 amended tax return form You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. 2013 amended tax return form You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. 2013 amended tax return form This includes taxable scholarship and fellowship grants. 2013 amended tax return form You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. 2013 amended tax return form You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. 2013 amended tax return form The payments or items of income that are otherwise required to be disclosed total no more than $10,000. 2013 amended tax return form You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. 2013 amended tax return form S. 2013 amended tax return form corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. 2013 amended tax return form S. 2013 amended tax return form financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. 2013 amended tax return form S. 2013 amended tax return form financial institution, qualified intermediary, or withholding foreign partnership or trust. 2013 amended tax return form The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. 2013 amended tax return form Penalty for failure to provide required information on Form 8833. 2013 amended tax return form   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. 2013 amended tax return form Additional information. 2013 amended tax return form   For additional information, see section 301. 2013 amended tax return form 6114-1(c) of the Income Tax Regulations. 2013 amended tax return form Table 9-1. 2013 amended tax return form Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2013 amended tax return form D. 2013 amended tax return form ) Australia TIAS 10773 Dec. 2013 amended tax return form 1, 1983 1986-2 C. 2013 amended tax return form B. 2013 amended tax return form 220 1986-2 C. 2013 amended tax return form B. 2013 amended tax return form 246 Protocol TIAS Jan. 2013 amended tax return form 1, 2004     Austria TIAS Jan. 2013 amended tax return form 1, 1999     Bangladesh TIAS Jan. 2013 amended tax return form 1, 2007     Barbados TIAS 11090 Jan. 2013 amended tax return form 1, 1984 1991-2 C. 2013 amended tax return form B. 2013 amended tax return form 436 1991-2 C. 2013 amended tax return form B. 2013 amended tax return form 466 Protocol TIAS Jan. 2013 amended tax return form 1, 1994     Protocol TIAS Jan. 2013 amended tax return form 1, 2005     Belgium TIAS Jan. 2013 amended tax return form 1, 2008     Bulgaria TIAS Jan. 2013 amended tax return form 1, 2009     Canada2 TIAS 11087 Jan. 2013 amended tax return form 1, 1985 1986-2 C. 2013 amended tax return form B. 2013 amended tax return form 258 1987-2 C. 2013 amended tax return form B. 2013 amended tax return form 298 Protocol TIAS Jan. 2013 amended tax return form 1, 1996     Protocol TIAS Dec. 2013 amended tax return form 16, 1997     Protocol TIAS Jan. 2013 amended tax return form 1, 2009     China, People's Republic of TIAS 12065 Jan. 2013 amended tax return form 1, 1987 1988-1 C. 2013 amended tax return form B. 2013 amended tax return form 414 1988-1 C. 2013 amended tax return form B. 2013 amended tax return form 447 Commonwealth of Independent States3 TIAS 8225 Jan. 2013 amended tax return form 1, 1976 1976-2 C. 2013 amended tax return form B. 2013 amended tax return form 463 1976-2 C. 2013 amended tax return form B. 2013 amended tax return form 475 Cyprus TIAS 10965 Jan. 2013 amended tax return form 1, 1986 1989-2 C. 2013 amended tax return form B. 2013 amended tax return form 280 1989-2 C. 2013 amended tax return form B. 2013 amended tax return form 314 Czech Republic TIAS Jan. 2013 amended tax return form 1, 1993     Denmark TIAS Jan. 2013 amended tax return form 1, 2001     Protocol TIAS Jan. 2013 amended tax return form 1, 2008     Egypt TIAS 10149 Jan. 2013 amended tax return form 1, 1982 1982-1 C. 2013 amended tax return form B. 2013 amended tax return form 219 1982-1 C. 2013 amended tax return form B. 2013 amended tax return form 243 Estonia TIAS Jan. 2013 amended tax return form 1, 2000     Finland TIAS 12101 Jan. 2013 amended tax return form 1, 1991     Protocol TIAS Jan. 2013 amended tax return form 1, 2008     France TIAS Jan. 2013 amended tax return form 1, 1996     Protocol TIAS Jan. 2013 amended tax return form 1, 2007     Protocol TIAS Jan. 2013 amended tax return form 1, 2010     Germany TIAS Jan. 2013 amended tax return form 1, 1990     Protocol TIAS Jan. 2013 amended tax return form 1, 2008     Greece TIAS 2902 Jan. 2013 amended tax return form 1, 1953 1958-2 C. 2013 amended tax return form B. 2013 amended tax return form 1054 T. 2013 amended tax return form D. 2013 amended tax return form 6109, 1954-2 C. 2013 amended tax return form B. 2013 amended tax return form 638 Hungary TIAS 9560 Jan. 2013 amended tax return form 1, 1980 1980-1 C. 2013 amended tax return form B. 2013 amended tax return form 333 1980-1 C. 2013 amended tax return form B. 2013 amended tax return form 354 Iceland TIAS Jan. 2013 amended tax return form 1, 2009     India TIAS Jan. 2013 amended tax return form 1, 1991     Indonesia TIAS 11593 Jan. 2013 amended tax return form 1, 1990     Ireland TIAS Jan. 2013 amended tax return form 1, 1998     Israel TIAS Jan. 2013 amended tax return form 1, 1995     Italy TIAS Jan. 2013 amended tax return form 1, 2010     Jamaica TIAS 10207 Jan. 2013 amended tax return form 1, 1982 1982-1 C. 2013 amended tax return form B. 2013 amended tax return form 257 1982-1 C. 2013 amended tax return form B. 2013 amended tax return form 291 Japan TIAS Jan. 2013 amended tax return form 1, 2005     Kazakhstan TIAS Jan. 2013 amended tax return form 1, 1996     Korea, South TIAS 9506 Jan. 2013 amended tax return form 1, 1980 1979-2 C. 2013 amended tax return form B. 2013 amended tax return form 435 1979-2 C. 2013 amended tax return form B. 2013 amended tax return form 458 Latvia TIAS Jan. 2013 amended tax return form 1, 2000     Lithuania TIAS Jan. 2013 amended tax return form 1, 2000     Luxembourg TIAS Jan. 2013 amended tax return form 1, 2001     Malta TIAS Jan. 2013 amended tax return form 1, 2011     Mexico TIAS Jan. 2013 amended tax return form 1, 1994 1994-2 C. 2013 amended tax return form B. 2013 amended tax return form 424 1994-2 C. 2013 amended tax return form B. 2013 amended tax return form 489 Protocol TIAS Oct. 2013 amended tax return form 26, 1995     Protocol TIAS Jan. 2013 amended tax return form 1, 2004     Morocco TIAS 10195 Jan. 2013 amended tax return form 1, 1981 1982-2 C. 2013 amended tax return form B. 2013 amended tax return form 405 1982-2 C. 2013 amended tax return form B. 2013 amended tax return form 427 Netherlands TIAS Jan. 2013 amended tax return form 1, 1994     Protocol TIAS Jan. 2013 amended tax return form 1, 2005     New Zealand TIAS 10772 Nov. 2013 amended tax return form 2, 1983 1990-2 C. 2013 amended tax return form B. 2013 amended tax return form 274 1990-2 C. 2013 amended tax return form B. 2013 amended tax return form 303 Protocol TIAS Jan. 2013 amended tax return form 1, 2011     Norway TIAS 7474 Jan. 2013 amended tax return form 1, 1971 1973-1 C. 2013 amended tax return form B. 2013 amended tax return form 669 1973-1 C. 2013 amended tax return form B. 2013 amended tax return form 693 Protocol TIAS 10205 Jan. 2013 amended tax return form 1, 1982 1982-2 C. 2013 amended tax return form B. 2013 amended tax return form 440 1982-2 C. 2013 amended tax return form B. 2013 amended tax return form 454 Pakistan TIAS 4232 Jan. 2013 amended tax return form 1, 1959 1960-2 C. 2013 amended tax return form B. 2013 amended tax return form 646 T. 2013 amended tax return form D. 2013 amended tax return form 6431, 1960-1 C. 2013 amended tax return form B. 2013 amended tax return form 755 Philippines TIAS 10417 Jan. 2013 amended tax return form 1, 1983 1984-2 C. 2013 amended tax return form B. 2013 amended tax return form 384 1984-2 C. 2013 amended tax return form B. 2013 amended tax return form 412 Poland TIAS 8486 Jan. 2013 amended tax return form 1, 1974 1977-1 C. 2013 amended tax return form B. 2013 amended tax return form 416 1977-1 C. 2013 amended tax return form B. 2013 amended tax return form 427 Portugal TIAS Jan. 2013 amended tax return form 1, 1996     Romania TIAS 8228 Jan. 2013 amended tax return form 1, 1974 1976-2 C. 2013 amended tax return form B. 2013 amended tax return form 492 1976-2 C. 2013 amended tax return form B. 2013 amended tax return form 504 Russia TIAS Jan. 2013 amended tax return form 1, 1994     Slovak Republic TIAS Jan. 2013 amended tax return form 1, 1993     Slovenia TIAS Jan. 2013 amended tax return form 1, 2002     South Africa TIAS Jan. 2013 amended tax return form 1, 1998     Spain TIAS Jan. 2013 amended tax return form 1, 1991     Sri Lanka TIAS Jan. 2013 amended tax return form 1, 2004     Sweden TIAS Jan. 2013 amended tax return form 1, 1996     Protocol TIAS Jan. 2013 amended tax return form 1, 2007     Switzerland TIAS Jan. 2013 amended tax return form 1, 1998     Thailand TIAS Jan. 2013 amended tax return form 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 2013 amended tax return form 1, 1970 1971-2 C. 2013 amended tax return form B. 2013 amended tax return form 479   Tunisia TIAS Jan. 2013 amended tax return form 1, 1990     Turkey TIAS Jan. 2013 amended tax return form 1, 1998     Ukraine TIAS Jan. 2013 amended tax return form 1, 2001     United Kingdom TIAS Jan. 2013 amended tax return form 1, 2004     Venezuela TIAS Jan. 2013 amended tax return form 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. 2013 amended tax return form 3The U. 2013 amended tax return form S. 2013 amended tax return form -U. 2013 amended tax return form S. 2013 amended tax return form S. 2013 amended tax return form R. 2013 amended tax return form income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2013 amended tax return form Prev  Up  Next   Home   More Online Publications
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Understanding your CP13R Notice

We made changes to your return involving the Recovery Rebate Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain how the Recovery Rebate Credit relates to the changes we made.
  • Review the notice and compare our changes to the information on your tax return.
  • Correct the copy of your tax return that you kept for your records.
  • You don't need to do anything if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right corner (within 60 days of its date).

You may want to...


Answers to Common Questions

What is the Recovery Rebate Credit?
It is a refundable credit that relates to the 2008 economic stimulus payment. Generally, a refundable credit increases the amount of a refund received or it reduces the amount of taxes owed.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right corner of your notice if you disagree with the changes we made.

What should I do if I need to make another correction to my tax return?
You'll need to file an amended return to make a correction.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Perform a quick check on the amount you have withheld to make sure you won't owe money next year. You can use this IRS withholding calculator.

Page Last Reviewed or Updated: 20-Feb-2014

The 2013 Amended Tax Return Form

2013 amended tax return form 5. 2013 amended tax return form   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. 2013 amended tax return form J-1 visa holders. 2013 amended tax return form 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. 2013 amended tax return form The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. 2013 amended tax return form Resident aliens should get publications, forms, and instructions for U. 2013 amended tax return form S. 2013 amended tax return form citizens, because the information for filing returns for resident aliens is generally the same as for U. 2013 amended tax return form S. 2013 amended tax return form citizens. 2013 amended tax return form 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. 2013 amended tax return form 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. 2013 amended tax return form 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. 2013 amended tax return form S. 2013 amended tax return form Individual Income Tax Return 1040NR U. 2013 amended tax return form S. 2013 amended tax return form Nonresident Alien Income Tax Return 1040NR-EZ U. 2013 amended tax return form S. 2013 amended tax return form 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. 2013 amended tax return form Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. 2013 amended tax return form If you have not previously established a fiscal tax year, your tax year is the calendar year. 2013 amended tax return form A calendar year is 12 consecutive months ending on December 31. 2013 amended tax return form 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. 2013 amended tax return form S. 2013 amended tax return form resident for any calendar year, you will be treated as a U. 2013 amended tax return form S. 2013 amended tax return form resident for any part of your fiscal year that falls within that calendar year. 2013 amended tax return form Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. 2013 amended tax return form For an individual, this is a social security number (SSN). 2013 amended tax return form If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). 2013 amended tax return form 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. 2013 amended tax return form You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. 2013 amended tax return form S. 2013 amended tax return form trade or business at any time during the year, An alien who has a U. 2013 amended tax return form S. 2013 amended tax return form 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). 2013 amended tax return form Social security number (SSN). 2013 amended tax return form   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. 2013 amended tax return form S. 2013 amended tax return form employment. 2013 amended tax return form   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. 2013 amended tax return form You can also download Form SS-5 from the SSA's website at www. 2013 amended tax return form socialsecurity. 2013 amended tax return form gov/ssnumber/ss5. 2013 amended tax return form htm. 2013 amended tax return form 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. 2013 amended tax return form Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. 2013 amended tax return form F-1 and M-1 visa holders. 2013 amended tax return form    If you are an F-1 or M-1 student, you must also show your Form I-20. 2013 amended tax return form For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. 2013 amended tax return form socialsecurity. 2013 amended tax return form gov/pubs/10181. 2013 amended tax return form html. 2013 amended tax return form J-1 visa holders. 2013 amended tax return form   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. 2013 amended tax return form For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. 2013 amended tax return form socialsecurity. 2013 amended tax return form gov/pubs/10107. 2013 amended tax return form html. 2013 amended tax return form Individual taxpayer identification number (ITIN). 2013 amended tax return form   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. 2013 amended tax return form For details on how to do so, see Form W-7 and its instructions. 2013 amended tax return form Allow 6 to 10 weeks for the IRS to notify you of your ITIN. 2013 amended tax return form If you already have an ITIN, enter it wherever an SSN is required on your tax return. 2013 amended tax return form   An ITIN is for tax use only. 2013 amended tax return form It does not entitle you to social security benefits or change your employment or immigration status under U. 2013 amended tax return form S. 2013 amended tax return form law. 2013 amended tax return form   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. 2013 amended tax return form Employer identification number (EIN). 2013 amended tax return form   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. 2013 amended tax return form To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. 2013 amended tax return form Filing Status The amount of your tax depends on your filing status. 2013 amended tax return form Your filing status is important in determining whether you can take certain deductions and credits. 2013 amended tax return form The rules for determining your filing status are different for resident aliens and nonresident aliens. 2013 amended tax return form Resident Aliens Resident aliens can use the same filing statuses available to U. 2013 amended tax return form S. 2013 amended tax return form citizens. 2013 amended tax return form See your form instructions or Publication 501 for more information on filing status. 2013 amended tax return form Married filing jointly. 2013 amended tax return form   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. 2013 amended tax return form Qualifying widow(er). 2013 amended tax return form   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. 2013 amended tax return form This applies only if you could have filed a joint return with your spouse for the year your spouse died. 2013 amended tax return form Head of household. 2013 amended tax return form   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. 2013 amended tax return form You must be a resident alien for the entire tax year. 2013 amended tax return form   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. 2013 amended tax return form Note. 2013 amended tax return form   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. 2013 amended tax return form In that case, you will not be entitled to the credit. 2013 amended tax return form See Publication 596 for more information. 2013 amended tax return form Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. 2013 amended tax return form If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. 2013 amended tax return form Married nonresident alien. 2013 amended tax return form   Married nonresident aliens who are not married to U. 2013 amended tax return form S. 2013 amended tax return form 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. 2013 amended tax return form S. 2013 amended tax return form trade or business. 2013 amended tax return form Exceptions. 2013 amended tax return form   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. 2013 amended tax return form 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. 2013 amended tax return form S. 2013 amended tax return form national. 2013 amended tax return form See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. 2013 amended tax return form U. 2013 amended tax return form S. 2013 amended tax return form national is defined later in this section under Qualifying widow(er) . 2013 amended tax return form   A nonresident alien generally cannot file as married filing jointly. 2013 amended tax return form However, a nonresident alien who is married to a U. 2013 amended tax return form S. 2013 amended tax return form citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. 2013 amended tax return form For information on these choices, see chapter 1. 2013 amended tax return form 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. 2013 amended tax return form Qualifying widow(er). 2013 amended tax return form   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. 2013 amended tax return form You were a resident of Canada, Mexico, or South Korea, or a U. 2013 amended tax return form S. 2013 amended tax return form national (defined later). 2013 amended tax return form Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2013 amended tax return form You have a dependent child living with you. 2013 amended tax return form See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. 2013 amended tax return form   A U. 2013 amended tax return form S. 2013 amended tax return form national is an individual who, although not a U. 2013 amended tax return form S. 2013 amended tax return form citizen, owes his or her allegiance to the United States. 2013 amended tax return form U. 2013 amended tax return form S. 2013 amended tax return form nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2013 amended tax return form S. 2013 amended tax return form nationals instead of U. 2013 amended tax return form S. 2013 amended tax return form citizens. 2013 amended tax return form Head of household. 2013 amended tax return form   You cannot file as head of household if you are a nonresident alien at any time during the tax year. 2013 amended tax return form However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. 2013 amended tax return form S. 2013 amended tax return form 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 . 2013 amended tax return form Note. 2013 amended tax return form   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. 2013 amended tax return form In that case, your spouse will not be entitled to the credit. 2013 amended tax return form See Publication 596 for more information. 2013 amended tax return form Estates and trusts. 2013 amended tax return form   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. 2013 amended tax return form S. 2013 amended tax return form trade or business. 2013 amended tax return form Special rules for aliens from certain U. 2013 amended tax return form S. 2013 amended tax return form possessions. 2013 amended tax return form   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. 2013 amended tax return form Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. 2013 amended tax return form For resident aliens, this includes income from sources both within and outside the United States. 2013 amended tax return form 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. 2013 amended tax return form S. 2013 amended tax return form sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). 2013 amended tax return form Deductions Resident and nonresident aliens can claim similar deductions on their U. 2013 amended tax return form S. 2013 amended tax return form tax returns. 2013 amended tax return form However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. 2013 amended tax return form S. 2013 amended tax return form trade or business. 2013 amended tax return form Resident Aliens You can claim the same deductions allowed to U. 2013 amended tax return form S. 2013 amended tax return form citizens if you are a resident alien for the entire tax year. 2013 amended tax return form 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. 2013 amended tax return form You should get Form 1040 and instructions for more information on how to claim your allowable deductions. 2013 amended tax return form Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. 2013 amended tax return form You generally cannot claim deductions related to income that is not connected with your U. 2013 amended tax return form S. 2013 amended tax return form business activities. 2013 amended tax return form 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. 2013 amended tax return form Ordinary and necessary business expenses. 2013 amended tax return form   You can deduct all ordinary and necessary expenses in the operation of your U. 2013 amended tax return form S. 2013 amended tax return form trade or business to the extent they relate to income effectively connected with that trade or business. 2013 amended tax return form The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. 2013 amended tax return form For information about other business expenses, see Publication 535. 2013 amended tax return form Losses. 2013 amended tax return form   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. 2013 amended tax return form to the extent that they relate to income that is effectively connected with a trade or business in the United States. 2013 amended tax return form Educator expenses. 2013 amended tax return form   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. 2013 amended tax return form For more information, see your tax form instructions. 2013 amended tax return form Individual retirement arrangement (IRA). 2013 amended tax return form   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. 2013 amended tax return form But you must have taxable compensation effectively connected with a U. 2013 amended tax return form S. 2013 amended tax return form trade or business to do so. 2013 amended tax return form A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. 2013 amended tax return form If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. 2013 amended tax return form ) at work or through self-employment, your IRA deduction may be reduced or eliminated. 2013 amended tax return form But you can still make contributions to a traditional IRA even if you cannot deduct them. 2013 amended tax return form If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. 2013 amended tax return form   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). 2013 amended tax return form Moving expenses. 2013 amended tax return form   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. 2013 amended tax return form 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. 2013 amended tax return form 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. 2013 amended tax return form If you had no former job location, the new job location must be at least 50 miles from your former home. 2013 amended tax return form   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. 2013 amended tax return form   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. 2013 amended tax return form   For more information on the moving expense deduction, see Publication 521. 2013 amended tax return form Reimbursements. 2013 amended tax return form   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. 2013 amended tax return form 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. 2013 amended tax return form For more information, see Publication 521. 2013 amended tax return form Moving expense or travel expense. 2013 amended tax return form   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. 2013 amended tax return form 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. 2013 amended tax return form Self-employed SEP, SIMPLE, and qualified retirement plans. 2013 amended tax return form   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. 2013 amended tax return form To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. 2013 amended tax return form S. 2013 amended tax return form trade or business. 2013 amended tax return form   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. 2013 amended tax return form Penalty on early withdrawal of savings. 2013 amended tax return form   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. 2013 amended tax return form Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. 2013 amended tax return form However, if the interest income is effectively connected with your U. 2013 amended tax return form S. 2013 amended tax return form 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. 2013 amended tax return form Student loan interest expense. 2013 amended tax return form   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. 2013 amended tax return form Generally, you can claim the deduction if all the following requirements are met. 2013 amended tax return form Your filing status is any filing status except married filing separately. 2013 amended tax return form Your modified adjusted gross income is less than $75,000. 2013 amended tax return form No one else is claiming an exemption for you on his or her 2013 tax return. 2013 amended tax return form 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. 2013 amended tax return form 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. 2013 amended tax return form The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. 2013 amended tax return form The person for whom the expenses were paid or incurred was an eligible student. 2013 amended tax return form Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. 2013 amended tax return form For more information, see Publication 970, Tax Benefits for Education. 2013 amended tax return form Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2013 amended tax return form S. 2013 amended tax return form citizens. 2013 amended tax return form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2013 amended tax return form S. 2013 amended tax return form tax return. 2013 amended tax return form Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. 2013 amended tax return form S. 2013 amended tax return form citizens. 2013 amended tax return form You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. 2013 amended tax return form S. 2013 amended tax return form tax purposes and was not the dependent of another taxpayer. 2013 amended tax return form 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. 2013 amended tax return form You can claim an exemption for each person who qualifies as a dependent according to the rules for U. 2013 amended tax return form S. 2013 amended tax return form citizens. 2013 amended tax return form 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. 2013 amended tax return form Get Publication 501 for more information. 2013 amended tax return form Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. 2013 amended tax return form See Identification Number, earlier. 2013 amended tax return form 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). 2013 amended tax return form You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. 2013 amended tax return form Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. 2013 amended tax return form See Identification Number, earlier. 2013 amended tax return form Residents of Mexico or Canada or U. 2013 amended tax return form S. 2013 amended tax return form nationals. 2013 amended tax return form   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. 2013 amended tax return form S. 2013 amended tax return form tax purposes and cannot be claimed as the dependent on another U. 2013 amended tax return form S. 2013 amended tax return form taxpayer's return. 2013 amended tax return form In addition, you can claim exemptions for your dependents who meet certain tests. 2013 amended tax return form Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. 2013 amended tax return form S. 2013 amended tax return form citizens to determine who is a dependent and for which dependents exemptions can be claimed. 2013 amended tax return form See Publication 501 for these rules. 2013 amended tax return form For purposes of these rules, dependents who are U. 2013 amended tax return form S. 2013 amended tax return form nationals meet the citizenship test discussed in Publication 501. 2013 amended tax return form Residents of South Korea. 2013 amended tax return form   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. 2013 amended tax return form 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. 2013 amended tax return form S. 2013 amended tax return form source gross income effectively connected with a U. 2013 amended tax return form S. 2013 amended tax return form trade or business for the tax year to the alien's entire income from all sources during the tax year. 2013 amended tax return form Example. 2013 amended tax return form Mr. 2013 amended tax return form Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. 2013 amended tax return form During the tax year he receives U. 2013 amended tax return form S. 2013 amended tax return form compensation of $18,000. 2013 amended tax return form He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. 2013 amended tax return form S. 2013 amended tax return form trade or business. 2013 amended tax return form Thus, his total income for the year is $24,000. 2013 amended tax return form Mr. 2013 amended tax return form Park meets all requirements for claiming exemptions for his spouse and two children. 2013 amended tax return form 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. 2013 amended tax return form   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. 2013 amended tax return form   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. 2013 amended tax return form S. 2013 amended tax return form taxpayer's return. 2013 amended tax return form   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. 2013 amended tax return form S. 2013 amended tax return form citizens. 2013 amended tax return form See Publication 501 for these rules. 2013 amended tax return form   List your spouse and dependents on line 7c of Form 1040NR. 2013 amended tax return form Enter the total on the appropriate line to the right of line 7c. 2013 amended tax return form Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2013 amended tax return form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2013 amended tax return form S. 2013 amended tax return form trade or business. 2013 amended tax return form Resident Aliens You can claim the same itemized deductions as U. 2013 amended tax return form S. 2013 amended tax return form citizens, using Schedule A of Form 1040. 2013 amended tax return form 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. 2013 amended tax return form If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. 2013 amended tax return form For further information, see Form 1040 and instructions. 2013 amended tax return form Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. 2013 amended tax return form S. 2013 amended tax return form trade or business. 2013 amended tax return form These deductions include state and local income taxes, charitable contributions to U. 2013 amended tax return form S. 2013 amended tax return form organizations, casualty and theft losses, and miscellaneous deductions. 2013 amended tax return form Use Schedule A of Form 1040NR to claim itemized deductions. 2013 amended tax return form If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. 2013 amended tax return form If you are claiming any other itemized deduction, you must file Form 1040NR. 2013 amended tax return form Standard deduction. 2013 amended tax return form   Nonresident aliens cannot claim the standard deduction. 2013 amended tax return form However, see Students and business apprentices from India , next. 2013 amended tax return form Students and business apprentices from India. 2013 amended tax return form   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. 2013 amended tax return form You can claim the standard deduction provided you do not claim itemized deductions. 2013 amended tax return form   Use Worksheet 5-1 to figure your standard deduction. 2013 amended tax return form If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. 2013 amended tax return form State and local income taxes. 2013 amended tax return form   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. 2013 amended tax return form 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. 2013 amended tax return form 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. 2013 amended tax return form See Recoveries in Publication 525 for details on how to figure the amount to include in income. 2013 amended tax return form Charitable contributions. 2013 amended tax return form   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. 2013 amended tax return form Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. 2013 amended tax return form Certain organizations that promote national or international amateur sports competition are also qualified organizations. 2013 amended tax return form Foreign organizations. 2013 amended tax return form   Contributions made directly to a foreign organization are not deductible. 2013 amended tax return form However, you can deduct contributions to a U. 2013 amended tax return form S. 2013 amended tax return form organization that transfers funds to a charitable foreign organization if the U. 2013 amended tax return form S. 2013 amended tax return form organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. 2013 amended tax return form S. 2013 amended tax return form organization. 2013 amended tax return form   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. 2013 amended tax return form Worksheet 5-1. 2013 amended tax return form 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. 2013 amended tax return form If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. 2013 amended tax return form You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. 2013 amended tax return form 1 Enter the amount shown below for your filing status. 2013 amended tax return form           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. 2013 amended tax return form           2 Can you be claimed as a dependent on someone else's U. 2013 amended tax return form S. 2013 amended tax return form income tax return?  No. 2013 amended tax return form Enter the amount from line 1 on line 4. 2013 amended tax return form Skip line 3 and go to line 5. 2013 amended tax return form   Yes. 2013 amended tax return form Go to line 3. 2013 amended tax return form         3 Is your earned income* more than $650?           Yes. 2013 amended tax return form Add $350 to your earned income. 2013 amended tax return form Enter the total. 2013 amended tax return form           No. 2013 amended tax return form Enter $1,000 3. 2013 amended tax return form       4 Enter the smaller of line 1 or line 3 4. 2013 amended tax return form   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). 2013 amended tax return form If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). 2013 amended tax return form Otherwise, enter -0- 5. 2013 amended tax return form   6 Add lines 4 and 5. 2013 amended tax return form Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). 2013 amended tax return form Print “Standard Deduction Allowed Under U. 2013 amended tax return form S. 2013 amended tax return form –India Income Tax Treaty” in the space to the left of these lines. 2013 amended tax return form This is your standard deduction for 2013. 2013 amended tax return form 6. 2013 amended tax return form   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2013 amended tax return form It also includes any amount received as a scholarship that you must include in your income. 2013 amended tax return form 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). 2013 amended tax return form Contributions from which you benefit. 2013 amended tax return form   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. 2013 amended tax return form   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. 2013 amended tax return form For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. 2013 amended tax return form Cash contributions. 2013 amended tax return form   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. 2013 amended tax return form The written record must include the name of the charity, date of the contribution, and the amount of the contribution. 2013 amended tax return form   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). 2013 amended tax return form If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. 2013 amended tax return form Noncash contributions. 2013 amended tax return form   For contributions not made in cash, the records you must keep depend on the amount of your deduction. 2013 amended tax return form See Publication 526 for details. 2013 amended tax return form 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. 2013 amended tax return form 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. 2013 amended tax return form If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. 2013 amended tax return form If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. 2013 amended tax return form You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. 2013 amended tax return form See Form 8283 and its instructions for details. 2013 amended tax return form Contributions of appreciated property. 2013 amended tax return form   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. 2013 amended tax return form 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. 2013 amended tax return form Your basis in the property is generally what you paid for it. 2013 amended tax return form If you need more information about basis, get Publication 551, Basis of Assets. 2013 amended tax return form   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. 2013 amended tax return form For information about these rules, see Publication 526. 2013 amended tax return form Limit. 2013 amended tax return form   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. 2013 amended tax return form For a discussion of limits on charitable contributions and other information, get Publication 526. 2013 amended tax return form Casualty and theft losses. 2013 amended tax return form   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. 2013 amended tax return form S. 2013 amended tax return form trade or business. 2013 amended tax return form The property can be personal use property or income-producing property not connected with a U. 2013 amended tax return form S. 2013 amended tax return form trade or business. 2013 amended tax return form The property must be located in the United States at the time of the casualty or theft. 2013 amended tax return form You can deduct theft losses only in the year in which you discover the loss. 2013 amended tax return form   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. 2013 amended tax return form The fair market value of property immediately after a theft is considered zero, because you no longer have the property. 2013 amended tax return form   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. 2013 amended tax return form If you do not, you cannot deduct this loss as a casualty or theft loss. 2013 amended tax return form   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. 2013 amended tax return form Losses from personal use property. 2013 amended tax return form    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. 2013 amended tax return form 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. 2013 amended tax return form Losses from income-producing property. 2013 amended tax return form   These losses are not subject to the limitations that apply to personal use property. 2013 amended tax return form Use Section B of Form 4684 to figure your deduction for these losses. 2013 amended tax return form Job expenses and other miscellaneous deductions. 2013 amended tax return form   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. 2013 amended tax return form Generally, the allowable deductions must be related to effectively connected income. 2013 amended tax return form 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). 2013 amended tax return form   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). 2013 amended tax return form For more information on miscellaneous deductions, see the instructions for Form 1040NR. 2013 amended tax return form Travel expenses. 2013 amended tax return form   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. 2013 amended tax return form 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. 2013 amended tax return form 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. 2013 amended tax return form   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. 2013 amended tax return form You cannot deduct travel expenses for other members of your family or party. 2013 amended tax return form Deductible travel expenses. 2013 amended tax return form   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. 2013 amended tax return form , 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. 2013 amended tax return form You generally can deduct only 50% of unreimbursed meal expenses. 2013 amended tax return form The standard meal allowance rates for high-cost areas are available at www. 2013 amended tax return form gsa. 2013 amended tax return form gov/perdiem. 2013 amended tax return form The rates for other areas are in Publication 463. 2013 amended tax return form   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). 2013 amended tax return form Expenses allocable to U. 2013 amended tax return form S. 2013 amended tax return form tax-exempt income. 2013 amended tax return form   You cannot deduct an expense, or part of an expense, that is allocable to U. 2013 amended tax return form S. 2013 amended tax return form tax-exempt income, including income exempt by tax treaty. 2013 amended tax return form Example. 2013 amended tax return form Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. 2013 amended tax return form S. 2013 amended tax return form company. 2013 amended tax return form During her stay in the United States, she received a salary of $8,000 from her Polish employer. 2013 amended tax return form She received no other U. 2013 amended tax return form S. 2013 amended tax return form source income. 2013 amended tax return form She spent $3,000 on travel expenses, of which $1,000 were for meals. 2013 amended tax return form None of these expenses were reimbursed. 2013 amended tax return form Under the tax treaty with Poland, $5,000 of her salary is exempt from U. 2013 amended tax return form S. 2013 amended tax return form income tax. 2013 amended tax return form In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). 2013 amended tax return form She must reduce the remaining $2,500 of travel expenses by 62. 2013 amended tax return form 5% ($1,563) because 62. 2013 amended tax return form 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. 2013 amended tax return form She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). 2013 amended tax return form She completes the remaining lines according to the instructions for Schedule A. 2013 amended tax return form More information. 2013 amended tax return form   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. 2013 amended tax return form 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. 2013 amended tax return form Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. 2013 amended tax return form S. 2013 amended tax return form citizens. 2013 amended tax return form The following items are some of the credits you may be able to claim. 2013 amended tax return form Foreign tax credit. 2013 amended tax return form   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. 2013 amended tax return form You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. 2013 amended tax return form 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. 2013 amended tax return form   For more information, get Publication 514, Foreign Tax Credit for Individuals. 2013 amended tax return form Child and dependent care credit. 2013 amended tax return form   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. 2013 amended tax return form Generally, you must be able to claim an exemption for your dependent. 2013 amended tax return form   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. 2013 amended tax return form Credit for the elderly or the disabled. 2013 amended tax return form   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. 2013 amended tax return form For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). 2013 amended tax return form Education credits. 2013 amended tax return form   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. 2013 amended tax return form There are two education credits: the American Opportunity Credit and the lifetime learning credit. 2013 amended tax return form You cannot claim these credits if you are married filing separately. 2013 amended tax return form Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. 2013 amended tax return form For more information, see Publication 970. 2013 amended tax return form Retirement savings contributions credit. 2013 amended tax return form   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. 2013 amended tax return form 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). 2013 amended tax return form Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. 2013 amended tax return form For more information, see Publication 590. 2013 amended tax return form Child tax credit. 2013 amended tax return form   You may be able to take this credit if you have a qualifying child. 2013 amended tax return form   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2013 amended tax return form 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). 2013 amended tax return form Is a U. 2013 amended tax return form S. 2013 amended tax return form citizen, a U. 2013 amended tax return form S. 2013 amended tax return form national, or a resident alien. 2013 amended tax return form Did not provide over half of his or her own support for 2013. 2013 amended tax return form Lived with you more than half of 2013. 2013 amended tax return form Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2013 amended tax return form Is claimed as a dependent on your return. 2013 amended tax return form An adopted child is always treated as your own child. 2013 amended tax return form An adopted child includes a child lawfully placed with you for legal adoption. 2013 amended tax return form   See your form instructions for additional details. 2013 amended tax return form Adoption credit. 2013 amended tax return form   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2013 amended tax return form This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2013 amended tax return form To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. 2013 amended tax return form Earned income credit. 2013 amended tax return form   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). 2013 amended tax return form 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. 2013 amended tax return form 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. 2013 amended tax return form 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. 2013 amended tax return form You cannot claim the earned income credit if your filing status is married filing separately. 2013 amended tax return form    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. 2013 amended tax return form You cannot claim the credit using an ITIN. 2013 amended tax return form 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. 2013 amended tax return form An example of a federally funded benefit is Medicaid. 2013 amended tax return form If a card has this legend and the individual's immigration status has changed so that the individual is now a U. 2013 amended tax return form S. 2013 amended tax return form citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. 2013 amended tax return form Other information. 2013 amended tax return form   There are other eligibility rules that are not discussed here. 2013 amended tax return form For more information, get Publication 596, Earned Income Credit. 2013 amended tax return form Nonresident Aliens You can claim some of the same credits that resident aliens can claim. 2013 amended tax return form You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. 2013 amended tax return form Credits Credits are allowed only if you receive effectively connected income. 2013 amended tax return form You may be able to claim some of the following credits. 2013 amended tax return form Foreign tax credit. 2013 amended tax return form   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. 2013 amended tax return form S. 2013 amended tax return form possession on that income. 2013 amended tax return form   If you do not have foreign source income effectively connected with a U. 2013 amended tax return form S. 2013 amended tax return form trade or business, you cannot claim credits against your U. 2013 amended tax return form S. 2013 amended tax return form tax for taxes paid or accrued to a foreign country or U. 2013 amended tax return form S. 2013 amended tax return form possession. 2013 amended tax return form   You cannot take any credit for taxes imposed by a foreign country or U. 2013 amended tax return form S. 2013 amended tax return form possession on your U. 2013 amended tax return form S. 2013 amended tax return form source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. 2013 amended tax return form   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. 2013 amended tax return form See Publication 514 for more information. 2013 amended tax return form Child and dependent care credit. 2013 amended tax return form   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. 2013 amended tax return form Generally, you must be able to claim an exemption for your dependent. 2013 amended tax return form   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. 2013 amended tax return form S. 2013 amended tax return form 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). 2013 amended tax return form   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. 2013 amended tax return form Earned income generally means wages, salaries, and professional fees for personal services performed. 2013 amended tax return form   For more information, get Publication 503. 2013 amended tax return form Education credits. 2013 amended tax return form   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2013 amended tax return form However, if you are married and choose to file a joint return with a U. 2013 amended tax return form S. 2013 amended tax return form citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. 2013 amended tax return form Retirement savings contributions credit. 2013 amended tax return form   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. 2013 amended tax return form 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. 2013 amended tax return form Use Form 8880 to figure the credit. 2013 amended tax return form For more information, see Publication 590. 2013 amended tax return form Child tax credit. 2013 amended tax return form   You may be able to take this credit if you have a qualifying child. 2013 amended tax return form   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2013 amended tax return form 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). 2013 amended tax return form Is a U. 2013 amended tax return form S. 2013 amended tax return form citizen, a U. 2013 amended tax return form S. 2013 amended tax return form national, or a resident alien. 2013 amended tax return form Did not provide over half of his or her own support for 2013. 2013 amended tax return form Lived with you more than half of 2013. 2013 amended tax return form Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2013 amended tax return form Is claimed as a dependent on your return. 2013 amended tax return form An adopted child is always treated as your own child. 2013 amended tax return form An adopted child includes a child lawfully placed with you for legal adoption. 2013 amended tax return form   See your form instructions for additional details. 2013 amended tax return form Adoption credit. 2013 amended tax return form   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2013 amended tax return form This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2013 amended tax return form To claim the adoption credit, file Form 8839 with your Form 1040NR. 2013 amended tax return form   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. 2013 amended tax return form S. 2013 amended tax return form 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). 2013 amended tax return form Credit for prior year minimum tax. 2013 amended tax return form   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. 2013 amended tax return form Earned income credit. 2013 amended tax return form   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. 2013 amended tax return form However, if you are married and choose to file a joint return with a U. 2013 amended tax return form S. 2013 amended tax return form citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. 2013 amended tax return form    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. 2013 amended tax return form You cannot claim the credit using an ITIN. 2013 amended tax return form 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. 2013 amended tax return form An example of a federally funded benefit is Medicaid. 2013 amended tax return form If a card has this legend and the individual's immigration status has changed so that the individual is now a U. 2013 amended tax return form S. 2013 amended tax return form citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. 2013 amended tax return form   See Publication 596 for more information on the credit. 2013 amended tax return form Tax Withheld You can claim the tax withheld during the year as a payment against your U. 2013 amended tax return form S. 2013 amended tax return form tax. 2013 amended tax return form You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. 2013 amended tax return form The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. 2013 amended tax return form Withholding from wages. 2013 amended tax return form   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. 2013 amended tax return form S. 2013 amended tax return form income tax liability for the same year. 2013 amended tax return form 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. 2013 amended tax return form Excess social security tax withheld. 2013 amended tax return form   If you have two or more employers, you may be able to claim a credit against your U. 2013 amended tax return form S. 2013 amended tax return form income tax liability for social security tax withheld in excess of the maximum required. 2013 amended tax return form See Social Security and Medicare Taxes in chapter 8 for more information. 2013 amended tax return form Additional Medicare Tax. 2013 amended tax return form   Your employer is responsible for withholding the 0. 2013 amended tax return form 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. 2013 amended tax return form 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. 2013 amended tax return form Tax paid on undistributed long-term capital gains. 2013 amended tax return form   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. 2013 amended tax return form You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. 2013 amended tax return form Tax withheld at the source. 2013 amended tax return form   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. 2013 amended tax return form Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. 2013 amended tax return form Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. 2013 amended tax return form Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. 2013 amended tax return form Tax withheld on partnership income. 2013 amended tax return form   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. 2013 amended tax return form The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. 2013 amended tax return form A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. 2013 amended tax return form In this case, the partnership will give you a statement on Form 1042-S. 2013 amended tax return form Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. 2013 amended tax return form Claiming tax withheld on your return. 2013 amended tax return form   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. 2013 amended tax return form The following table lists some of the more common information documents and shows where to find the amount of tax withheld. 2013 amended tax return form 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. 2013 amended tax return form You should file Form 1040 and report all income from sources both in and outside the United States. 2013 amended tax return form However, you can exclude the income discussed in the following paragraphs. 2013 amended tax return form For tax purposes other than reporting income, however, you will be treated as a nonresident alien. 2013 amended tax return form 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. 2013 amended tax return form There are also limits on what deductions and credits are allowed. 2013 amended tax return form See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. 2013 amended tax return form Residents of Puerto Rico. 2013 amended tax return form   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). 2013 amended tax return form   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. 2013 amended tax return form You must also make your first payment of estimated tax by June 15. 2013 amended tax return form You cannot file a joint income tax return or make joint payments of estimated tax. 2013 amended tax return form However, if you are married to a U. 2013 amended tax return form S. 2013 amended tax return form citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. 2013 amended tax return form   If you earn wages subject to withholding, your U. 2013 amended tax return form S. 2013 amended tax return form income tax return is due by April 15. 2013 amended tax return form Your first payment of estimated tax is also due by April 15. 2013 amended tax return form For information on withholding and estimated tax, see chapter 8 . 2013 amended tax return form Residents of American Samoa. 2013 amended tax return form   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. 2013 amended tax return form S. 2013 amended tax return form government or any of its agencies). 2013 amended tax return form An employee of the American Samoan government is not considered an employee of the U. 2013 amended tax return form S. 2013 amended tax return form government or any of its agencies for purposes of the exclusion. 2013 amended tax return form For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. 2013 amended tax return form S. 2013 amended tax return form Possessions. 2013 amended tax return form Prev  Up  Next   Home   More Online 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