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Can I Still File Taxes For 2012

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Can I Still File Taxes For 2012

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

About The Data

1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.

We provide a raw pub/sub feed of data created any time anyone clicks on a 1.USA.gov URL. The pub/sub endpoint responds to http requests for any 1.USA.gov URL and returns a stream of JSON entries, one per line, that represent real-time clicks.

If you are using the 1.USA.gov data and have feedback or want to tell us about your product, please e-mail us.

How to Access The Data

You can access the feed at http://developer.usa.gov/1usagov

Measured Voice stores archives of the raw data. They created this archive in anticipation of the 1.USA.gov Hack Day so other developers could more easily access it.

The JSON data dictionary is as follows:

{
        "a": USER_AGENT, 
        "c": COUNTRY_CODE, # 2-character iso code
        "nk": KNOWN_USER,  # 1 or 0. 0=this is the first time we've seen this browser
        "g": GLOBAL_BITLY_HASH, 
        "h": ENCODING_USER_BITLY_HASH,
        "l": ENCODING_USER_LOGIN,
        "hh": SHORT_URL_CNAME,
        "r": REFERRING_URL,
        "u": LONG_URL,
        "t": TIMESTAMP,
        "gr": GEO_REGION,
        "ll": [LATITUDE, LONGITUDE],
        "cy": GEO_CITY_NAME,
        "tz": TIMEZONE # in http://en.wikipedia.org/wiki/Zoneinfo format
        "hc": TIMESTAMP OF TIME HASH WAS CREATED, 
        "al": ACCEPT_LANGUAGE http://www.w3.org/Protocols/rfc2616/rfc2616-sec14.html#sec14.4 
    }


Code from the 1.USA.gov Hack Day

We held a nationwide 1.USA.gov Hack Day on July 29, 2011 to encourage people to explore the 1.USA.gov data. The following code was created by participants and shared publicly for others to use:

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Projects from the 1.USA.gov Hack Day

A number of items were created in anticipation of and at the Hack Day. Most tools centered around finding popular links, showing links by location, and using click data to enhance security:

  • Popular now - Barg Upender and Adam created a site called PopGov.us that shows which government links are popular in real time.
  • Popularity by day - Measured Voice created GovClicks to show the most popular links per day. GovClicks is built using Gogogon which consumes the 1.USA.Gov click feed and generates daily rankings of URLs.
  • NASA links - Adam Laiacano analyzed 1.USA.gov data and found that 42% of all clicks on 1.USA.gov links go to NASA websites. He created a map that shows that people in Europe are more likely to only click on NASA links, while people in the United States click on links from a wider variety of government links.
  • Across the world - Helmut Hissen made an animation that shows clicks across the globe on 1.USA.gov links from June 2 through July 14. Red flashes represent clicks from non-mobile devices, and green flashes represent clicks from mobile devices. Note that the final NASA Shuttle launch occurred on July 8. There’s a dramatic increase in activity at the 1:24 mark.
  • Map of clicks - Chris Metcalf built a tool that ingests the 1.USA.gov data and feeds it into Data.gov. It also feeds the data into a Google Map to show clicks based on location.
  • Popularity by location - Robert built a tool that searches for the most popular links near your city or within your country.
  • NASA shuttle launch - Bitly created a visualization that shows clicks around the globe that relate to the NASA shuttle launch on July 8.
  • Sharing by domain - Shreyas Karnik looked at which government domains are commonly shortened at a particular point of time and from what location. The resulted in a map showing the location of where the top 10 domains are shared.
  • DNSSEC status - Earl Crane, Scott Rose, and Richard Bullington-McGuire worked on a tool to look at the popularity of 1.USA.gov links against the DNSSEC status of .gov domains. Their project is still in progress, but the code is available to the public (gogogon fork and DNSSEC List Walk).
  • DNSSEC status visualization - Duane Wessels graphed the DNSSEC status of domains by popularity of short URLs from that domain. The size of nodes in the graph represent the number of URLs at or below that name that were shortened. A number of agencies have DNSSEC deployed on their own domains, but employ third party CDN services, such as Akamai, which do not utilize DNSSEC at this point. Scripts and additional results are also available.
  • Twitter mentions - Dmitry Kachaev compared the list of .gov domain names from Data.gov against 1.USA.gov data. He found that only 296 registered domains, out of 1,731, were mentioned on Twitter in the past 60 days. He also created Python code to get archived click data.
  • Creation and clicks - Harlan Harris looked at the time difference between when a link was created and when it was clicked. He created density plots to show the results. Results are available on his blog.
  • Word cloud - Hani Anani used 1.USA.gov data to identify popular government links, and then analyzed the contents with Open Calais to create a word cloud that summarizes popular government topics in near real time.
  • Sonifications - Niki Yoshiuchi from the New York event created a sonification, or audio representation of the data. Joachim Gossmann is also started working on a variety of sonifications.

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By using this data, you agree to the Terms of Service.

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The Can I Still File Taxes For 2012

Can i still file taxes for 2012 3. Can i still file taxes for 2012   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. Can i still file taxes for 2012 Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Can i still file taxes for 2012 An exclusion from gross income is generally income you receive that is not included in your U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 income and is not subject to U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 tax. Can i still file taxes for 2012 This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Can i still file taxes for 2012 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. Can i still file taxes for 2012 Useful Items - You may want to see: Publication 54 Tax Guide for U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Can i still file taxes for 2012 Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Can i still file taxes for 2012 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. Can i still file taxes for 2012 The exclusion is $97,600 in 2013. Can i still file taxes for 2012 In addition, you may be able to exclude or deduct certain foreign housing amounts. Can i still file taxes for 2012 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. Can i still file taxes for 2012 For more information, see Publication 54. Can i still file taxes for 2012 Foreign country. Can i still file taxes for 2012    A foreign country is any territory under the sovereignty of a government other than that of the United States. Can i still file taxes for 2012   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Can i still file taxes for 2012 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. Can i still file taxes for 2012   The term “foreign country” does not include U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 possessions or territories. Can i still file taxes for 2012 It does not include the Antarctic region. Can i still file taxes for 2012 Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Can i still file taxes for 2012 Interest Income Interest income that is not connected with a U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 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. Can i still file taxes for 2012 State and local government obligations. Can i still file taxes for 2012   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 possession, generally is not included in income. Can i still file taxes for 2012 However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Can i still file taxes for 2012 Portfolio interest. Can i still file taxes for 2012   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Can i still file taxes for 2012 To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Can i still file taxes for 2012 Note. Can i still file taxes for 2012 For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Can i still file taxes for 2012 Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Can i still file taxes for 2012 Obligations in registered form. Can i still file taxes for 2012   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. Can i still file taxes for 2012   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. Can i still file taxes for 2012   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. Can i still file taxes for 2012 For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Can i still file taxes for 2012 Obligations not in registered form. Can i still file taxes for 2012    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. Can i still file taxes for 2012 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. Can i still file taxes for 2012   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Can i still file taxes for 2012 In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Can i still file taxes for 2012 Interest that does not qualify as portfolio interest. Can i still file taxes for 2012   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Can i still file taxes for 2012 You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Can i still file taxes for 2012 Contingent interest. Can i still file taxes for 2012   Portfolio interest does not include contingent interest. Can i still file taxes for 2012 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. Can i still file taxes for 2012 For exceptions, see Internal Revenue Code section 871(h)(4)(C). Can i still file taxes for 2012 Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Can i still file taxes for 2012 Related persons. Can i still file taxes for 2012   Related persons include the following. Can i still file taxes for 2012 Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Can i still file taxes for 2012 ), and lineal descendants (children, grandchildren, etc. Can i still file taxes for 2012 ). Can i still file taxes for 2012 Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Can i still file taxes for 2012 Certain corporations, partnerships, and other entities. Can i still file taxes for 2012 For details, see Nondeductible Loss in chapter 2 of Publication 544. Can i still file taxes for 2012 Exception for existing debt. Can i still file taxes for 2012   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. Can i still file taxes for 2012 Dividend Income The following dividend income is exempt from the 30% tax. Can i still file taxes for 2012 Certain dividends paid by foreign corporations. Can i still file taxes for 2012   There is no 30% tax on U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 source dividends you receive from a foreign corporation. Can i still file taxes for 2012 See Second exception under Dividends in chapter 2 for how to figure the amount of U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 source dividends. Can i still file taxes for 2012 Certain interest-related dividends. Can i still file taxes for 2012   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. Can i still file taxes for 2012 The mutual fund will designate in writing which dividends are interest-related dividends. Can i still file taxes for 2012 Certain short-term capital gain dividends. Can i still file taxes for 2012   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. Can i still file taxes for 2012 The mutual fund will designate in writing which dividends are short-term capital gain dividends. Can i still file taxes for 2012 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. Can i still file taxes for 2012 Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 source income may be exempt from U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 tax, but only if you meet one of the situations discussed next. Can i still file taxes for 2012 Employees of foreign persons, organizations, or offices. Can i still file taxes for 2012   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 sources and is tax exempt if you meet all three of the following conditions. Can i still file taxes for 2012 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. Can i still file taxes for 2012 S. Can i still file taxes for 2012 corporation, a U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 partnership, or a U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 citizen or resident. Can i still file taxes for 2012 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. Can i still file taxes for 2012 Your pay for these services is not more than $3,000. Can i still file taxes for 2012 If you do not meet all three conditions, your income from personal services performed in the United States is U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 source income and is taxed according to the rules in chapter 4. Can i still file taxes for 2012   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. Can i still file taxes for 2012 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. Can i still file taxes for 2012 If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Can i still file taxes for 2012   A day means a calendar day during any part of which you are physically present in the United States. Can i still file taxes for 2012 Example 1. Can i still file taxes for 2012 During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 partnership. Can i still file taxes for 2012 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. Can i still file taxes for 2012 That office paid him a total gross salary of $2,800 for those services. Can i still file taxes for 2012 During 2013, he was not engaged in a trade or business in the United States. Can i still file taxes for 2012 The salary is not considered U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 source income and is exempt from U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 tax. Can i still file taxes for 2012 Example 2. Can i still file taxes for 2012 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. Can i still file taxes for 2012 He received $2,875 in 2013, and $1,625 in 2014. Can i still file taxes for 2012 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. Can i still file taxes for 2012 Henry's salary is U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 source income and is taxed under the rules in chapter 4. Can i still file taxes for 2012 Crew members. Can i still file taxes for 2012   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. Can i still file taxes for 2012 S. Can i still file taxes for 2012 possession is not U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 source income and is exempt from U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 tax. Can i still file taxes for 2012 This exemption does not apply to compensation for services performed on foreign aircraft. Can i still file taxes for 2012 Students and exchange visitors. Can i still file taxes for 2012   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. Can i still file taxes for 2012   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. Can i still file taxes for 2012 It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Can i still file taxes for 2012   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. Can i still file taxes for 2012 Foreign employer. Can i still file taxes for 2012   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. Can i still file taxes for 2012 S. Can i still file taxes for 2012 possession by a U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 corporation, a U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 partnership, or an individual who is a U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 citizen or resident. Can i still file taxes for 2012   The term “foreign employer” does not include a foreign government. Can i still file taxes for 2012 Pay from a foreign government that is exempt from U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 income tax is discussed in chapter 10. Can i still file taxes for 2012 Income from certain annuities. Can i still file taxes for 2012   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 income tax if you meet both of the following conditions. Can i still file taxes for 2012 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 . Can i still file taxes for 2012 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. Can i still file taxes for 2012 S. Can i still file taxes for 2012 citizens or residents. Can i still file taxes for 2012   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. Can i still file taxes for 2012 S. Can i still file taxes for 2012 citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Can i still file taxes for 2012   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Can i still file taxes for 2012 Income affected by treaties. Can i still file taxes for 2012   Income of any kind that is exempt from U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 tax under a treaty to which the United States is a party is excluded from your gross income. Can i still file taxes for 2012 Income on which the tax is only limited by treaty, however, is included in gross income. Can i still file taxes for 2012 See chapter 9. Can i still file taxes for 2012 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. Can i still file taxes for 2012 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. Can i still file taxes for 2012 If you are married and file a joint return, you may be able to exclude up to $500,000. Can i still file taxes for 2012 For information on the requirements for this exclusion, see Publication 523. Can i still file taxes for 2012 This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Can i still file taxes for 2012 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. Can i still file taxes for 2012 The rules discussed here apply to both resident and nonresident aliens. Can i still file taxes for 2012 If a nonresident alien receives a grant that is not from U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 sources, it is not subject to U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 tax. Can i still file taxes for 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Can i still file taxes for 2012 S. Can i still file taxes for 2012 sources. Can i still file taxes for 2012 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. Can i still file taxes for 2012 Candidate for a degree. Can i still file taxes for 2012   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. Can i still file taxes for 2012 Eligible educational institution. Can i still file taxes for 2012   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. Can i still file taxes for 2012 Qualified education expenses. Can i still file taxes for 2012   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. Can i still file taxes for 2012 These items must be required of all students in your course of instruction. Can i still file taxes for 2012 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. Can i still file taxes for 2012 Expenses that do not qualify. Can i still file taxes for 2012   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. Can i still file taxes for 2012 This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Can i still file taxes for 2012 Scholarship or fellowship amounts used to pay these costs are taxable. Can i still file taxes for 2012 Amounts used to pay expenses that do not qualify. Can i still file taxes for 2012   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. Can i still file taxes for 2012 Payment for services. Can i still file taxes for 2012   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. Can i still file taxes for 2012 This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Can i still file taxes for 2012 Example. Can i still file taxes for 2012 On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Can i still file taxes for 2012 As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Can i still file taxes for 2012 Of the $2,500 scholarship, $1,000 represents payment for her services. Can i still file taxes for 2012 Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Can i still file taxes for 2012 Prev  Up  Next   Home   More Online Publications