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2013 Irs 1040x

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2013 Irs 1040x

2013 irs 1040x 3. 2013 irs 1040x   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. 2013 irs 1040x Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. 2013 irs 1040x An exclusion from gross income is generally income you receive that is not included in your U. 2013 irs 1040x S. 2013 irs 1040x income and is not subject to U. 2013 irs 1040x S. 2013 irs 1040x tax. 2013 irs 1040x This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. 2013 irs 1040x Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. 2013 irs 1040x Useful Items - You may want to see: Publication 54 Tax Guide for U. 2013 irs 1040x S. 2013 irs 1040x Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. 2013 irs 1040x Resident Aliens Resident aliens may be able to exclude the following items from their gross income. 2013 irs 1040x Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. 2013 irs 1040x The exclusion is $97,600 in 2013. 2013 irs 1040x In addition, you may be able to exclude or deduct certain foreign housing amounts. 2013 irs 1040x You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. 2013 irs 1040x For more information, see Publication 54. 2013 irs 1040x Foreign country. 2013 irs 1040x    A foreign country is any territory under the sovereignty of a government other than that of the United States. 2013 irs 1040x   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. 2013 irs 1040x It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. 2013 irs 1040x   The term “foreign country” does not include U. 2013 irs 1040x S. 2013 irs 1040x possessions or territories. 2013 irs 1040x It does not include the Antarctic region. 2013 irs 1040x Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. 2013 irs 1040x Interest Income Interest income that is not connected with a U. 2013 irs 1040x S. 2013 irs 1040x trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. 2013 irs 1040x State and local government obligations. 2013 irs 1040x   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. 2013 irs 1040x S. 2013 irs 1040x possession, generally is not included in income. 2013 irs 1040x However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. 2013 irs 1040x Portfolio interest. 2013 irs 1040x   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. 2013 irs 1040x To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. 2013 irs 1040x Note. 2013 irs 1040x For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. 2013 irs 1040x Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. 2013 irs 1040x Obligations in registered form. 2013 irs 1040x   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. 2013 irs 1040x   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. 2013 irs 1040x   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. 2013 irs 1040x For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. 2013 irs 1040x Obligations not in registered form. 2013 irs 1040x    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. 2013 irs 1040x A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. 2013 irs 1040x   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. 2013 irs 1040x In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. 2013 irs 1040x Interest that does not qualify as portfolio interest. 2013 irs 1040x   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. 2013 irs 1040x You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. 2013 irs 1040x Contingent interest. 2013 irs 1040x   Portfolio interest does not include contingent interest. 2013 irs 1040x Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. 2013 irs 1040x For exceptions, see Internal Revenue Code section 871(h)(4)(C). 2013 irs 1040x Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. 2013 irs 1040x Related persons. 2013 irs 1040x   Related persons include the following. 2013 irs 1040x Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. 2013 irs 1040x ), and lineal descendants (children, grandchildren, etc. 2013 irs 1040x ). 2013 irs 1040x Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. 2013 irs 1040x Certain corporations, partnerships, and other entities. 2013 irs 1040x For details, see Nondeductible Loss in chapter 2 of Publication 544. 2013 irs 1040x Exception for existing debt. 2013 irs 1040x   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. 2013 irs 1040x Dividend Income The following dividend income is exempt from the 30% tax. 2013 irs 1040x Certain dividends paid by foreign corporations. 2013 irs 1040x   There is no 30% tax on U. 2013 irs 1040x S. 2013 irs 1040x source dividends you receive from a foreign corporation. 2013 irs 1040x See Second exception under Dividends in chapter 2 for how to figure the amount of U. 2013 irs 1040x S. 2013 irs 1040x source dividends. 2013 irs 1040x Certain interest-related dividends. 2013 irs 1040x   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. 2013 irs 1040x The mutual fund will designate in writing which dividends are interest-related dividends. 2013 irs 1040x Certain short-term capital gain dividends. 2013 irs 1040x   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. 2013 irs 1040x The mutual fund will designate in writing which dividends are short-term capital gain dividends. 2013 irs 1040x This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. 2013 irs 1040x Services Performed for Foreign Employer If you were paid by a foreign employer, your U. 2013 irs 1040x S. 2013 irs 1040x source income may be exempt from U. 2013 irs 1040x S. 2013 irs 1040x tax, but only if you meet one of the situations discussed next. 2013 irs 1040x Employees of foreign persons, organizations, or offices. 2013 irs 1040x   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. 2013 irs 1040x S. 2013 irs 1040x sources and is tax exempt if you meet all three of the following conditions. 2013 irs 1040x You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. 2013 irs 1040x S. 2013 irs 1040x corporation, a U. 2013 irs 1040x S. 2013 irs 1040x partnership, or a U. 2013 irs 1040x S. 2013 irs 1040x citizen or resident. 2013 irs 1040x You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. 2013 irs 1040x Your pay for these services is not more than $3,000. 2013 irs 1040x If you do not meet all three conditions, your income from personal services performed in the United States is U. 2013 irs 1040x S. 2013 irs 1040x source income and is taxed according to the rules in chapter 4. 2013 irs 1040x   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. 2013 irs 1040x To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. 2013 irs 1040x If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. 2013 irs 1040x   A day means a calendar day during any part of which you are physically present in the United States. 2013 irs 1040x Example 1. 2013 irs 1040x During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. 2013 irs 1040x S. 2013 irs 1040x partnership. 2013 irs 1040x Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. 2013 irs 1040x That office paid him a total gross salary of $2,800 for those services. 2013 irs 1040x During 2013, he was not engaged in a trade or business in the United States. 2013 irs 1040x The salary is not considered U. 2013 irs 1040x S. 2013 irs 1040x source income and is exempt from U. 2013 irs 1040x S. 2013 irs 1040x tax. 2013 irs 1040x Example 2. 2013 irs 1040x The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. 2013 irs 1040x He received $2,875 in 2013, and $1,625 in 2014. 2013 irs 1040x During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. 2013 irs 1040x Henry's salary is U. 2013 irs 1040x S. 2013 irs 1040x source income and is taxed under the rules in chapter 4. 2013 irs 1040x Crew members. 2013 irs 1040x   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. 2013 irs 1040x S. 2013 irs 1040x possession is not U. 2013 irs 1040x S. 2013 irs 1040x source income and is exempt from U. 2013 irs 1040x S. 2013 irs 1040x tax. 2013 irs 1040x This exemption does not apply to compensation for services performed on foreign aircraft. 2013 irs 1040x Students and exchange visitors. 2013 irs 1040x   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. 2013 irs 1040x   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. 2013 irs 1040x It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. 2013 irs 1040x   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. 2013 irs 1040x Foreign employer. 2013 irs 1040x   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. 2013 irs 1040x S. 2013 irs 1040x possession by a U. 2013 irs 1040x S. 2013 irs 1040x corporation, a U. 2013 irs 1040x S. 2013 irs 1040x partnership, or an individual who is a U. 2013 irs 1040x S. 2013 irs 1040x citizen or resident. 2013 irs 1040x   The term “foreign employer” does not include a foreign government. 2013 irs 1040x Pay from a foreign government that is exempt from U. 2013 irs 1040x S. 2013 irs 1040x income tax is discussed in chapter 10. 2013 irs 1040x Income from certain annuities. 2013 irs 1040x   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. 2013 irs 1040x S. 2013 irs 1040x income tax if you meet both of the following conditions. 2013 irs 1040x You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . 2013 irs 1040x At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. 2013 irs 1040x S. 2013 irs 1040x citizens or residents. 2013 irs 1040x   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. 2013 irs 1040x S. 2013 irs 1040x citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. 2013 irs 1040x   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. 2013 irs 1040x Income affected by treaties. 2013 irs 1040x   Income of any kind that is exempt from U. 2013 irs 1040x S. 2013 irs 1040x tax under a treaty to which the United States is a party is excluded from your gross income. 2013 irs 1040x Income on which the tax is only limited by treaty, however, is included in gross income. 2013 irs 1040x See chapter 9. 2013 irs 1040x Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. 2013 irs 1040x Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. 2013 irs 1040x If you are married and file a joint return, you may be able to exclude up to $500,000. 2013 irs 1040x For information on the requirements for this exclusion, see Publication 523. 2013 irs 1040x This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. 2013 irs 1040x Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. 2013 irs 1040x The rules discussed here apply to both resident and nonresident aliens. 2013 irs 1040x If a nonresident alien receives a grant that is not from U. 2013 irs 1040x S. 2013 irs 1040x sources, it is not subject to U. 2013 irs 1040x S. 2013 irs 1040x tax. 2013 irs 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. 2013 irs 1040x S. 2013 irs 1040x sources. 2013 irs 1040x A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. 2013 irs 1040x Candidate for a degree. 2013 irs 1040x   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. 2013 irs 1040x Eligible educational institution. 2013 irs 1040x   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2013 irs 1040x Qualified education expenses. 2013 irs 1040x   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. 2013 irs 1040x These items must be required of all students in your course of instruction. 2013 irs 1040x However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. 2013 irs 1040x Expenses that do not qualify. 2013 irs 1040x   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. 2013 irs 1040x This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. 2013 irs 1040x Scholarship or fellowship amounts used to pay these costs are taxable. 2013 irs 1040x Amounts used to pay expenses that do not qualify. 2013 irs 1040x   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. 2013 irs 1040x Payment for services. 2013 irs 1040x   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. 2013 irs 1040x This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. 2013 irs 1040x Example. 2013 irs 1040x On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. 2013 irs 1040x As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. 2013 irs 1040x Of the $2,500 scholarship, $1,000 represents payment for her services. 2013 irs 1040x Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. 2013 irs 1040x Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 15-Nov-2013

The 2013 Irs 1040x

2013 irs 1040x Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. 2013 irs 1040x Explican también cómo calcular la base de una propiedad. 2013 irs 1040x Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. 2013 irs 1040x Una pérdida puede ser o no ser deducible. 2013 irs 1040x Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. 2013 irs 1040x Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. 2013 irs 1040x Table of Contents 13. 2013 irs 1040x   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. 2013 irs 1040x   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. 2013 irs 1040x   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. 2013 irs 1040x Información adicional. 2013 irs 1040x Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. 2013 irs 1040x Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. 2013 irs 1040x   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. 2013 irs 1040x Excepción 2. 2013 irs 1040x Presente el Formulario 1099-B o el Formulario 1099-S al IRS. 2013 irs 1040x Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications