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Federal Tax Forms 2007

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Federal Tax Forms 2007

Federal tax forms 2007 Index Symbols 10% owners, Ten-percent owners. Federal tax forms 2007 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Federal tax forms 2007 A Acceptance agent, Unexpected payment. Federal tax forms 2007 Accounts, offshore, Offshore accounts. Federal tax forms 2007 Alien Illegal, Illegal aliens. Federal tax forms 2007 Nonresident, Nonresident alien. Federal tax forms 2007 Resident, Resident alien. Federal tax forms 2007 Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Federal tax forms 2007 Allocation information, Failure to provide allocation information. Federal tax forms 2007 American Samoa, U. Federal tax forms 2007 S. Federal tax forms 2007 Virgin Islands and American Samoa corporations. Federal tax forms 2007 Amount to withhold, Determination of amount to withhold. Federal tax forms 2007 Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Federal tax forms 2007 Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Federal tax forms 2007 Banks, interest received by, Banks. Federal tax forms 2007 Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Federal tax forms 2007 Branch profits tax, Corporation subject to branch profits tax. Federal tax forms 2007 C Canada, Exception 3. Federal tax forms 2007 , Deposit interest paid to nonresident alien individuals in 2012. Federal tax forms 2007 , Deposit interest paid to certain nonresident alien individuals in 2013. Federal tax forms 2007 Capital gains, Capital gains (Income Code 9). Federal tax forms 2007 Central withholding agreements, Income Code 43. Federal tax forms 2007 Consent dividends, Consent dividends. Federal tax forms 2007 , Consent dividends. Federal tax forms 2007 Contingent interest, Contingent interest. Federal tax forms 2007 Controlled foreign corporations, interest paid to, Controlled foreign corporations. Federal tax forms 2007 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Federal tax forms 2007 Covenant not to compete, Covenant not to compete. Federal tax forms 2007 Crew members, Crew members. Federal tax forms 2007 D Dependent personal services, Pay for dependent personal services (Income Code 17). Federal tax forms 2007 Allowance for personal exemptions, Withholding exemptions. Federal tax forms 2007 Defined, Pay for dependent personal services (Income Code 17). Federal tax forms 2007 Exempt from withholding, Graduated rates. Federal tax forms 2007 Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Federal tax forms 2007 Disregarded entities, Disregarded entities. Federal tax forms 2007 Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Federal tax forms 2007 Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Federal tax forms 2007 Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Federal tax forms 2007 In general, Dividends Documentary evidence, Documentary evidence. Federal tax forms 2007 , Documentary Evidence, Documentary evidence. Federal tax forms 2007 Documentation From foreign beneficial owners and U. Federal tax forms 2007 S. Federal tax forms 2007 payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Federal tax forms 2007 E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Federal tax forms 2007 Electronic deposit rules, Electronic deposit requirement. Federal tax forms 2007 Employees, Employees. Federal tax forms 2007 , Employee. Federal tax forms 2007 Employer, Employer. Federal tax forms 2007 F Federal unemployment tax, Federal unemployment tax (FUTA). Federal tax forms 2007 Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Federal tax forms 2007 Financial institutions, Branches of financial institutions. Federal tax forms 2007 FIRPTA withholding, U. Federal tax forms 2007 S. Federal tax forms 2007 real property interest. Federal tax forms 2007 , U. Federal tax forms 2007 S. Federal tax forms 2007 Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Federal tax forms 2007 Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Federal tax forms 2007 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Federal tax forms 2007 S. Federal tax forms 2007 branches of foreign banks and foreign insurance companies. Federal tax forms 2007 , Income paid to U. Federal tax forms 2007 S. Federal tax forms 2007 branch of foreign bank or insurance company. Federal tax forms 2007 Charitable organizations, Other foreign organizations, associations, and charitable institutions. Federal tax forms 2007 Corporations, Foreign corporations. Federal tax forms 2007 Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Federal tax forms 2007 S. Federal tax forms 2007 branches of foreign banks and foreign insurance companies. Federal tax forms 2007 , Income paid to U. Federal tax forms 2007 S. Federal tax forms 2007 branch of foreign bank or insurance company. Federal tax forms 2007 Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Federal tax forms 2007 Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Federal tax forms 2007 Person, Foreign Persons Private foundation, Foreign private foundations. Federal tax forms 2007 , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Federal tax forms 2007 Trusts, Foreign simple and grantor trust. Federal tax forms 2007 Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Federal tax forms 2007 , Responsibilities of WT. Federal tax forms 2007 , Form 1042. Federal tax forms 2007 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Federal tax forms 2007 , Form 1042-S reporting. Federal tax forms 2007 , Form 1042 filing. Federal tax forms 2007 , Form 1042-S. Federal tax forms 2007 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Federal tax forms 2007 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Federal tax forms 2007 4419, Electronic reporting. Federal tax forms 2007 7004, Extension to file Form 1042. Federal tax forms 2007 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Federal tax forms 2007 8288, Reporting and Paying the Tax, Form 8288, U. Federal tax forms 2007 S. Federal tax forms 2007 Withholding Tax Return for Dispositions by Foreign Persons of U. Federal tax forms 2007 S. Federal tax forms 2007 Real Property Interests. Federal tax forms 2007 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Federal tax forms 2007 S. Federal tax forms 2007 Real Property Interests. Federal tax forms 2007 8288-B, Categories (1), (2), and (3). Federal tax forms 2007 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Federal tax forms 2007 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Federal tax forms 2007 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Federal tax forms 2007 8833, Claiming treaty benefits. Federal tax forms 2007 940, Federal unemployment tax (FUTA). Federal tax forms 2007 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Federal tax forms 2007 972, Consent dividends. Federal tax forms 2007 SS-4, U. Federal tax forms 2007 S. Federal tax forms 2007 Taxpayer Identification Numbers SS-5, U. Federal tax forms 2007 S. Federal tax forms 2007 Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Federal tax forms 2007 , Form W-2. Federal tax forms 2007 W-4, Alternate withholding procedure. Federal tax forms 2007 , Form W-4, Employee's Withholding Allowance Certificate. Federal tax forms 2007 , Withholding exemptions. Federal tax forms 2007 , Special instructions for Form W-4. Federal tax forms 2007 W-7, U. Federal tax forms 2007 S. Federal tax forms 2007 Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Federal tax forms 2007 W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Federal tax forms 2007 W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Federal tax forms 2007 S. Federal tax forms 2007 Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Federal tax forms 2007 G Gambling winnings, Gambling winnings (Income Code 28). Federal tax forms 2007 Graduated rates, Graduated rates. Federal tax forms 2007 Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Federal tax forms 2007 Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Federal tax forms 2007 Guam, Guam or Northern Mariana Islands corporations. Federal tax forms 2007 H Help (see Tax help) I Identification number, taxpayer, U. Federal tax forms 2007 S. Federal tax forms 2007 Taxpayer Identification Numbers, Identification numbers. Federal tax forms 2007 Illegal aliens, Illegal aliens. Federal tax forms 2007 Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Federal tax forms 2007 Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Federal tax forms 2007 Source of, Source of Income Transportation, Transportation income. Federal tax forms 2007 Income code 01, Interest paid by U. Federal tax forms 2007 S. Federal tax forms 2007 obligors—general (Income Code 1). Federal tax forms 2007 02, Interest on real property mortgages (Income Code 2). Federal tax forms 2007 03, Interest paid to controlling foreign corporations (Income Code 3). Federal tax forms 2007 04, Interest paid by foreign corporations (Income Code 4). Federal tax forms 2007 06, Dividends paid by U. Federal tax forms 2007 S. Federal tax forms 2007 corporations — general (Income Code 6). Federal tax forms 2007 07, Dividends qualifying for direct dividend rate (Income Code 7). Federal tax forms 2007 08, Dividends paid by foreign corporations (Income Code 8). Federal tax forms 2007 09, Capital gains (Income Code 9). Federal tax forms 2007 10, Industrial royalties (Income Code 10). Federal tax forms 2007 11, Motion picture or television copyright royalties (Income Code 11). Federal tax forms 2007 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Federal tax forms 2007 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Federal tax forms 2007 17, Pay for dependent personal services (Income Code 17). Federal tax forms 2007 18, Pay for teaching (Income Code 18). Federal tax forms 2007 19, Pay during studying and training (Income Code 19). Federal tax forms 2007 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Federal tax forms 2007 29, Interest on deposits (Income Code 29). Federal tax forms 2007 30, Original issue discount (Income Code 30). Federal tax forms 2007 50, Other income (Income Code 50). Federal tax forms 2007 Independent personal services Defined, Pay for independent personal services (Income Code 16). Federal tax forms 2007 Exempt from withholding, Pay for independent personal services (Income Code 16). Federal tax forms 2007 , 30% rate. Federal tax forms 2007 India, Students and business apprentices from India. Federal tax forms 2007 Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Federal tax forms 2007 , Installment payments. Federal tax forms 2007 Insurance proceeds, Insurance proceeds. Federal tax forms 2007 Interest Contingent, Contingent interest. Federal tax forms 2007 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Federal tax forms 2007 Deposits, Interest on deposits (Income Code 29). Federal tax forms 2007 Foreign business arrangements, Interest from foreign business arrangements. Federal tax forms 2007 Foreign corporations, Interest paid by foreign corporations (Income Code 4). Federal tax forms 2007 Income, Interest Portfolio, Portfolio interest. Federal tax forms 2007 , Interest that does not qualify as portfolio interest. Federal tax forms 2007 Real property mortgages, Interest on real property mortgages (Income Code 2). Federal tax forms 2007 Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Federal tax forms 2007 Qualified, Qualified intermediary. Federal tax forms 2007 , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Federal tax forms 2007 S. Federal tax forms 2007 Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Federal tax forms 2007 M Magnetic media reporting, Electronic reporting. Federal tax forms 2007 Marketable securities, Marketable securities. Federal tax forms 2007 Mexico, Exception 3. Federal tax forms 2007 Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Federal tax forms 2007 N Non-registered obligations, Obligations not in registered form. Federal tax forms 2007 Nonqualified intermediary, Nonqualified intermediary. Federal tax forms 2007 , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Federal tax forms 2007 Married to U. Federal tax forms 2007 S. Federal tax forms 2007 citizen or resident, Married to U. Federal tax forms 2007 S. Federal tax forms 2007 citizen or resident alien. Federal tax forms 2007 Nonwage pay, Pay that is not wages. Federal tax forms 2007 Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Federal tax forms 2007 Notional principal contract income, Notional principal contract income. Federal tax forms 2007 NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Federal tax forms 2007 Obligations: Not in registered form, Obligations not in registered form. Federal tax forms 2007 Offshore accounts, Offshore accounts. Federal tax forms 2007 Original issue discount, Original issue discount (Income Code 30). Federal tax forms 2007 Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Federal tax forms 2007 Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Federal tax forms 2007 Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Federal tax forms 2007 , Smaller partnerships and trusts. Federal tax forms 2007 , Smaller partnerships and trusts. Federal tax forms 2007 Withholding foreign, Withholding foreign partnership and foreign trust. Federal tax forms 2007 , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Federal tax forms 2007 Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Federal tax forms 2007 Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Federal tax forms 2007 Studying, Pay during studying and training (Income Code 19). Federal tax forms 2007 Teaching, Pay for teaching (Income Code 18). Federal tax forms 2007 Training, Pay during studying and training (Income Code 19). Federal tax forms 2007 Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Federal tax forms 2007 Form 1042, Penalties Form 8804, Penalties. Federal tax forms 2007 Form 8805, Penalties. Federal tax forms 2007 Magnetic media, Failure to file electronically. Federal tax forms 2007 Trust fund recovery, Trust fund recovery penalty. Federal tax forms 2007 Pensions, Pension payments. Federal tax forms 2007 , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Federal tax forms 2007 Per diem, Per diem paid by the U. Federal tax forms 2007 S. Federal tax forms 2007 Government. Federal tax forms 2007 Personal service income, Personal service income. Federal tax forms 2007 Pooled withholding information, Pooled withholding information. Federal tax forms 2007 Portfolio interest, Portfolio interest. Federal tax forms 2007 , Interest that does not qualify as portfolio interest. Federal tax forms 2007 Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Federal tax forms 2007 Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Federal tax forms 2007 S. Federal tax forms 2007 possession. Federal tax forms 2007 , Exception 4. Federal tax forms 2007 Q QI withholding agreement, QI withholding agreement. Federal tax forms 2007 Qualified intermediary, Qualified intermediary. Federal tax forms 2007 , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Federal tax forms 2007 Dividends paid by, Dividends paid by U. Federal tax forms 2007 S. Federal tax forms 2007 corporations — general (Income Code 6). Federal tax forms 2007 R Racing purses, Racing purses. Federal tax forms 2007 Real property interest Disposition of, U. Federal tax forms 2007 S. Federal tax forms 2007 Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Federal tax forms 2007 Registered obligations, Obligations in registered form. Federal tax forms 2007 Researchers, Tax treaties. Federal tax forms 2007 Resident alien defined, Resident alien. Federal tax forms 2007 Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Federal tax forms 2007 S. Federal tax forms 2007 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Federal tax forms 2007 S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Federal tax forms 2007 Scholarship, Scholarships, fellowships, and grants. Federal tax forms 2007 , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Federal tax forms 2007 , Income from securities. Federal tax forms 2007 Services performed outside the U. Federal tax forms 2007 S. Federal tax forms 2007 , Services performed outside the United States. Federal tax forms 2007 Short-term obligation, Short-term obligations. Federal tax forms 2007 Social security, Social security and Medicare tax. Federal tax forms 2007 Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Federal tax forms 2007 T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Federal tax forms 2007 Dependent personal services, Tax treaties. Federal tax forms 2007 Entertainers and athletes, Tax treaties. Federal tax forms 2007 Gains, Tax treaties. Federal tax forms 2007 Gambling winnings, Tax treaties. Federal tax forms 2007 Independent personal services, Tax treaties. Federal tax forms 2007 Student, Tax treaties. Federal tax forms 2007 Students and trainees, Tax treaties. Federal tax forms 2007 Tables, Tax Treaty Tables Teaching, Tax treaties. Federal tax forms 2007 Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Federal tax forms 2007 Taxpayer identification number (TIN), U. Federal tax forms 2007 S. Federal tax forms 2007 Taxpayer Identification Numbers, Identification numbers. Federal tax forms 2007 Exceptions, Exceptions to TIN requirement. Federal tax forms 2007 Teachers, Pay for teaching (Income Code 18). Federal tax forms 2007 Ten-percent owners, Ten-percent owners. Federal tax forms 2007 Territorial limits, Territorial limits. Federal tax forms 2007 Totalization agreements, Social security and Medicare tax. Federal tax forms 2007 Transportation income, Transportation income. Federal tax forms 2007 Travel expenses, Travel expenses. Federal tax forms 2007 Trust Territory of the Pacific Islands, Income from U. Federal tax forms 2007 S. Federal tax forms 2007 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Federal tax forms 2007 Trusts Foreign, Foreign simple and grantor trust. Federal tax forms 2007 Smaller, Smaller partnerships and trusts. Federal tax forms 2007 Withholding foreign, Withholding foreign partnership and foreign trust. Federal tax forms 2007 , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Federal tax forms 2007 S. Federal tax forms 2007 agent of foreign person, U. Federal tax forms 2007 S. Federal tax forms 2007 agent of foreign person. Federal tax forms 2007 U. Federal tax forms 2007 S. Federal tax forms 2007 branch Foreign bank, U. Federal tax forms 2007 S. Federal tax forms 2007 branches of foreign banks and foreign insurance companies. Federal tax forms 2007 , Income paid to U. Federal tax forms 2007 S. Federal tax forms 2007 branch of foreign bank or insurance company. Federal tax forms 2007 Foreign insurance company, U. Federal tax forms 2007 S. Federal tax forms 2007 branches of foreign banks and foreign insurance companies. Federal tax forms 2007 , Income paid to U. Federal tax forms 2007 S. Federal tax forms 2007 branch of foreign bank or insurance company. Federal tax forms 2007 Foreign person, U. Federal tax forms 2007 S. Federal tax forms 2007 branches of foreign persons. Federal tax forms 2007 U. Federal tax forms 2007 S. Federal tax forms 2007 national, 30% rate. Federal tax forms 2007 U. Federal tax forms 2007 S. Federal tax forms 2007 real property interest, U. Federal tax forms 2007 S. Federal tax forms 2007 real property interest. Federal tax forms 2007 U. Federal tax forms 2007 S. Federal tax forms 2007 savings bonds, Income from U. Federal tax forms 2007 S. Federal tax forms 2007 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Federal tax forms 2007 U. Federal tax forms 2007 S. Federal tax forms 2007 territorial limits, Territorial limits. Federal tax forms 2007 U. Federal tax forms 2007 S. Federal tax forms 2007 Virgin Islands, U. Federal tax forms 2007 S. Federal tax forms 2007 Virgin Islands and American Samoa corporations. Federal tax forms 2007 Unexpected payment, Unexpected payment. Federal tax forms 2007 W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Federal tax forms 2007 When to withhold, When to withhold. Federal tax forms 2007 Withhold, amount to, Determination of amount to withhold. Federal tax forms 2007 Withhold, when to, When to withhold. Federal tax forms 2007 Withholding Agreements, QI withholding agreement. Federal tax forms 2007 , WP and WT withholding agreements. Federal tax forms 2007 , Withholding agreements. Federal tax forms 2007 , Income Code 43. Federal tax forms 2007 Alternative procedure, Alternative procedure. Federal tax forms 2007 Certificate, Withholding Certificates, Withholding certificate. Federal tax forms 2007 Rate pool, Pooled withholding information. Federal tax forms 2007 Real property, U. Federal tax forms 2007 S. Federal tax forms 2007 Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Federal tax forms 2007 Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Federal tax forms 2007 Exemption, Withholding exemption. Federal tax forms 2007 Final payment exemption, Final payment exemption. Federal tax forms 2007 Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Federal tax forms 2007 Scholarships and fellowship grants, Alternate withholding procedure. Federal tax forms 2007 Students, Tax treaties. Federal tax forms 2007 Withholding agreements, Withholding agreements. Federal tax forms 2007 , Income Code 43. Federal tax forms 2007 Prev  Up     Home   More Online Publications
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Investigate Before You Invest

What do you want to invest in: stocks, bonds, mutual funds? Do you want to open an IRA or buy an annuity? Does your employer offer a 401K? Remember, every investment involves some degree of risk. Most securities are not insured by the Federal government if they lose money or fail, even if you purchase them through a bank or credit union that offers Federally insured savings accounts. Make sure you have answers to all of these questions before you invest:

  • Define your goals. Ask yourself "Why am I investing money?" Maybe you want to save money to purchase a house or to save for retirement. Maybe you would like to have money to pay for your child's education, or just to have a financial cushion to handle unexpected expenses or a loss of income.
  • How quickly can you get your money back? Stocks, bonds, and shares in mutual funds can usually be sold at any time, but there is no guarantee you will get back all the money you paid for them. Other investments, such as limited partnerships, often restrict your ability to cash out your holdings.
  • What can you expect to earn on your money? While bonds generally promise a fixed return, earnings on most other securities go up and down with market changes. Also, keep in mind that just because an investment has done well in the past, there is no guarantee it will do well in the future.
  • What type of earnings can you expect? Will you get income in the form of interest, dividends or rent? Some investments, such as stocks and real estate, have the potential for earnings and growth in value. What is the potential for earnings over time?
  • How much risk is involved? With any investment, there is always the risk that you won't get your money back or the earnings promised. There is usually a trade-off between risk and reward: the higher the potential return, the greater the risk. The federal government insures bank savings accounts and backs up U.S. Treasury securities (including savings bonds). Other investment options are not protected.
  • Are your investments diversified? Some investments perform better than others in certain situations. For example, when interest rates go up, bond prices tend to go down. One industry may struggle while another prospers. Putting your money in a variety of investment options can help to reduce your risk.
  • Are there any tax advantages to a particular investment? U.S. Savings Bonds are exempt from state and local taxes. Municipal bonds are exempt from federal income tax and, sometimes, state income tax as well. For special goals, such as paying for college and retirement, tax-deferred investments are available that let you postpone or even eliminate payment of income taxes.

Compare Investment Vehicles

Not all investment vehicles are created equal or work for your personal financial goals. Some provide steady income and are low risk, but yield small returns on investment; others may provide significant returns, but require a long term investment commitment. There is a wide assortment of investment vehicles available. Some of the most popular include: mutual funds, traditional IRAs, Roth IRAs, savings bonds or bond funds, stocks, and certificates of deposit.

Some investments pay out earnings on a regular (quarterly, monthly, or annual) basis, while others pay out earnings at the end of the investment period or may have age requirements for when you can withdraw your money without a penalty. Make sure your investment income stream matches your investment timeline.

You should also consider the tax ramifications. If you are saving for retirement or for education, consider investments that offer incentives for saving for a particular purpose. Your contributions for some investments are tax deductible, but the earnings are not taxed (e.g. Roth IRA); your contributions to other investments may not be taxed, but the earnings are taxed (e.g. traditional IRA).

You don't have to put all of your money in one investment. Consider diversifying your investment portfolio by placing your money in several investment vehicles. This can protect you from risk; while one of your investments may be performing poorly, another one of your investments can make up for those losses.

Type of Investment What is it? Risk level
Traditional IRA Traditional IRA is a personal savings plan that gives tax advantages for savings for retirement. Investments may include variety of securities. Contributions may be tax-deductible; earnings are not taxed until distributed. Risk levels vary according to the holdings in the IRA
Roth IRA A personal savings plan where earnings that remain in the account are not taxed. Investments may include a variety of securities. Contributions are not tax-deductible. Risk levels vary according to the holding in the IRA
Money Market Funds Mutual funds that invest in short-term bonds. Usually pays better interest rates than a savings account but not as much as a certificate of deposit (CD). Low risk.
Bonds and Bond Funds Also known as fixed-income securities because the income they pay is fixed when the bond is sold. Bonds and bond funds invest in corporate or government debt obligations. Low risk.
Index Funds Invest in a particular market index. An index fund is passively managed and simply mirrors the performance of the designated stock or bond index. Risk level depends on which index the fund uses. A bond index fund involves a lower risk level than an index fund of emerging markets overseas.
Stocks Stocks represent a share of a company As the company's value rises or falls, so does the value of the stock. Medium to high risk.
Mutual funds Invest in a variety of securities, which may include stocks, bonds, and/or money market securities. Costs and objectives vary. Risk levels vary according to the holdings in the mutual fund.

Investing Through Your Employer

Many employers encourage their employees to save for their retirement by establishing 401(k), 403(b), or 457(b) plans. Employees that participate in these programs elect to have a set amount of their income deducted from their paychecks to save for retirement; these amounts are not subject to income taxes. In many cases, your employer will match a portion of the amount of the money that you contribute into your 401(k) account, which is like getting "free" money. If you stop working at a company, remember to take the money from your 401(k) with you. If you "rollover" the total from your old job to an account at your new job, a traditional IRA, you will not have to pay taxes on the money.

The Federal Tax Forms 2007

Federal tax forms 2007 6. Federal tax forms 2007   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Federal tax forms 2007 Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Federal tax forms 2007 In determining your U. Federal tax forms 2007 S. Federal tax forms 2007 income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Federal tax forms 2007 The most common dual-status tax years are the years of arrival and departure. Federal tax forms 2007 See Dual-Status Aliens in chapter 1. Federal tax forms 2007 If you are married and choose to be treated as a U. Federal tax forms 2007 S. Federal tax forms 2007 resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Federal tax forms 2007 Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Federal tax forms 2007 Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Federal tax forms 2007 S. Federal tax forms 2007 Individual Income Tax Return 1040-C U. Federal tax forms 2007 S. Federal tax forms 2007 Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Federal tax forms 2007 S. Federal tax forms 2007 Estimated Tax for Nonresident Alien Individuals 1040NR U. Federal tax forms 2007 S. Federal tax forms 2007 Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Federal tax forms 2007 Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Federal tax forms 2007 If you have not previously established a fiscal tax year, your tax year is the calendar year. Federal tax forms 2007 A calendar year is 12 consecutive months ending on December 31. Federal tax forms 2007 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. Federal tax forms 2007 S. Federal tax forms 2007 resident for any calendar year, you will be treated as a U. Federal tax forms 2007 S. Federal tax forms 2007 resident for any part of your fiscal year that falls within that calendar year. Federal tax forms 2007 Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Federal tax forms 2007 Income from sources outside the United States is taxable if you receive it while you are a resident alien. Federal tax forms 2007 The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Federal tax forms 2007 For the part of the year you are a nonresident alien, you are taxed on income from U. Federal tax forms 2007 S. Federal tax forms 2007 sources and on certain foreign source income treated as effectively connected with a U. Federal tax forms 2007 S. Federal tax forms 2007 trade or business. Federal tax forms 2007 (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Federal tax forms 2007 ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Federal tax forms 2007 The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Federal tax forms 2007 S. Federal tax forms 2007 citizen after receiving it and before the end of the year. Federal tax forms 2007 Income from U. Federal tax forms 2007 S. Federal tax forms 2007 sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Federal tax forms 2007 Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Federal tax forms 2007 In certain cases, however, treaty provisions may apply while you were a resident alien. Federal tax forms 2007 See chapter 9 for more information. Federal tax forms 2007 When determining what income is taxed in the United States, you must consider exemptions under U. Federal tax forms 2007 S. Federal tax forms 2007 tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Federal tax forms 2007 For a further discussion of tax treaties, see chapter 9. Federal tax forms 2007 Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Federal tax forms 2007 1) Standard deduction. Federal tax forms 2007   You cannot use the standard deduction allowed on Form 1040. Federal tax forms 2007 However, you can itemize any allowable deductions. Federal tax forms 2007 2) Exemptions. Federal tax forms 2007   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Federal tax forms 2007 3) Head of household. Federal tax forms 2007   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Federal tax forms 2007 4) Joint return. Federal tax forms 2007   You cannot file a joint return. Federal tax forms 2007 However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Federal tax forms 2007 5) Tax rates. Federal tax forms 2007   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Federal tax forms 2007 S. Federal tax forms 2007 trade or business. Federal tax forms 2007 You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Federal tax forms 2007 However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Federal tax forms 2007 S. Federal tax forms 2007 national. Federal tax forms 2007  See the instructions for Form 1040NR to see if you qualify. Federal tax forms 2007    A U. Federal tax forms 2007 S. Federal tax forms 2007 national is an individual who, although not a U. Federal tax forms 2007 S. Federal tax forms 2007 citizen, owes his or her allegiance to the United States. Federal tax forms 2007 U. Federal tax forms 2007 S. Federal tax forms 2007 nationals include American Samoans and Northern Mariana Islanders who chose to become U. Federal tax forms 2007 S. Federal tax forms 2007 nationals instead of U. Federal tax forms 2007 S. Federal tax forms 2007 citizens. Federal tax forms 2007 6) Tax credits. Federal tax forms 2007   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Federal tax forms 2007 S. Federal tax forms 2007 citizen or resident, as discussed in chapter 1. Federal tax forms 2007 Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Federal tax forms 2007 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Federal tax forms 2007 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Federal tax forms 2007 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Federal tax forms 2007 Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Federal tax forms 2007 S. Federal tax forms 2007 national, or Student or business apprentice from India. Federal tax forms 2007 For more information, see Exemptions in chapter 5. Federal tax forms 2007 How To Figure Tax When you figure your U. Federal tax forms 2007 S. Federal tax forms 2007 tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Federal tax forms 2007 Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Federal tax forms 2007 S. Federal tax forms 2007 citizens and residents. Federal tax forms 2007 Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Federal tax forms 2007 You cannot take any deductions against this income. Federal tax forms 2007 Social security and railroad retirement benefits. Federal tax forms 2007   During the part of the year you are a nonresident alien, 85% of any U. Federal tax forms 2007 S. Federal tax forms 2007 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Federal tax forms 2007 (See The 30% Tax in chapter 4. Federal tax forms 2007 )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Federal tax forms 2007 Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Federal tax forms 2007 If you received U. Federal tax forms 2007 S. Federal tax forms 2007 social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Federal tax forms 2007 You will not receive separate statements for the benefits received during your periods of U. Federal tax forms 2007 S. Federal tax forms 2007 residence and nonresidence. Federal tax forms 2007 Therefore, it is important for you to keep careful records of these amounts. Federal tax forms 2007 You will need this information to properly complete your return and determine your tax liability. Federal tax forms 2007 If you received railroad retirement benefits while you were a nonresident alien, the U. Federal tax forms 2007 S. Federal tax forms 2007 Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Federal tax forms 2007 If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Federal tax forms 2007 Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Federal tax forms 2007 Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Federal tax forms 2007 There are certain restrictions that may apply. Federal tax forms 2007 These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Federal tax forms 2007 Foreign tax credit. Federal tax forms 2007   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Federal tax forms 2007   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Federal tax forms 2007 For more information, see the Instructions for Form 1116 and Publication 514. Federal tax forms 2007 Child and dependent care credit. Federal tax forms 2007   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. Federal tax forms 2007 Generally, you must be able to claim an exemption for your dependent. Federal tax forms 2007   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Federal tax forms 2007   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Federal tax forms 2007   For more information, get Publication 503 and Form 2441. Federal tax forms 2007 Retirement savings contributions credit. Federal tax forms 2007   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. Federal tax forms 2007 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. Federal tax forms 2007 Use Form 8880 to figure the credit. Federal tax forms 2007 For more information, see Publication 590. Federal tax forms 2007 Child tax credit. Federal tax forms 2007   You may be able to take this credit if you have a qualifying child. Federal tax forms 2007   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Federal tax forms 2007 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). Federal tax forms 2007 Is a U. Federal tax forms 2007 S. Federal tax forms 2007 citizen, a U. Federal tax forms 2007 S. Federal tax forms 2007 national, or a resident alien. Federal tax forms 2007 Did not provide over half of his or her own support for 2013. Federal tax forms 2007 Lived with you more than half of 2013. Federal tax forms 2007 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Federal tax forms 2007 Is claimed as a dependent on your return. Federal tax forms 2007 An adopted child is always treated as your own child. Federal tax forms 2007 An adopted child includes a child lawfully placed with you for legal adoption. Federal tax forms 2007   See your form instructions for additional details. Federal tax forms 2007 Adoption credit. Federal tax forms 2007   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Federal tax forms 2007 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Federal tax forms 2007 To claim the adoption credit, file Form 8839 with the U. Federal tax forms 2007 S. Federal tax forms 2007 income tax return that you file. Federal tax forms 2007   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Federal tax forms 2007 S. Federal tax forms 2007 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). Federal tax forms 2007 Payments You can report as payments against your U. Federal tax forms 2007 S. Federal tax forms 2007 income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Federal tax forms 2007 These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Federal tax forms 2007 S. Federal tax forms 2007 sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Federal tax forms 2007 Forms To File The U. Federal tax forms 2007 S. Federal tax forms 2007 income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Federal tax forms 2007 Resident at end of year. Federal tax forms 2007   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Federal tax forms 2007 S. Federal tax forms 2007 resident on the last day of the tax year. Federal tax forms 2007 Write “Dual-Status Return” across the top of the return. Federal tax forms 2007 Attach a statement to your return to show the income for the part of the year you are a nonresident. Federal tax forms 2007 You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Federal tax forms 2007 Nonresident at end of year. Federal tax forms 2007   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Federal tax forms 2007 S. Federal tax forms 2007 resident on the last day of the tax year. Federal tax forms 2007 Write “Dual-Status Return” across the top of the return. Federal tax forms 2007 Attach a statement to your return to show the income for the part of the year you are a resident. Federal tax forms 2007 You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Federal tax forms 2007   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Federal tax forms 2007 For more information, see Expatriation Tax in chapter 4. Federal tax forms 2007 Statement. Federal tax forms 2007   Any statement must have your name, address, and taxpayer identification number on it. Federal tax forms 2007 You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Federal tax forms 2007 When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Federal tax forms 2007 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Federal tax forms 2007 In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Federal tax forms 2007 If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Federal tax forms 2007 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Federal tax forms 2007 If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Federal tax forms 2007 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Federal tax forms 2007 In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Federal tax forms 2007 O. Federal tax forms 2007 Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Federal tax forms 2007 Prev  Up  Next   Home   More Online Publications