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Federal Tax Table

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Federal Tax Table

Federal tax table 5. Federal tax table   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. Federal tax table Line 2. Federal tax table Lines 3a and 3b. Federal tax table Lines 4a and 4b. Federal tax table Line 5. Federal tax table Line 6. Federal tax table Line 7. Federal tax table Line 9. Federal tax table Line 15. Federal tax table Illustrated Example of Form 5074Part I. Federal tax table Part II. Federal tax table Part III. Federal tax table Illustrated Example of Form 8689Part I. Federal tax table Part II. Federal tax table Part III. Federal tax table Part IV. Federal tax table Use the following examples to help you complete the correct attachment to your Form 1040. Federal tax table The completed form for each example is shown on the pages that follow. Federal tax table Illustrated Example of Form 4563 John Black is a U. Federal tax table S. Federal tax table citizen, single, and under 65. Federal tax table He was a bona fide resident of American Samoa during all of 2013. Federal tax table John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. Federal tax table S. Federal tax table corporations) is more than his adjusted filing requirement for single filers under 65. Federal tax table (See Filing Requirement if Possession Income Is Excluded in chapter 4. Federal tax table ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. Federal tax table See Bona Fide Resident of American Samoa in chapter 3. Federal tax table Completing Form 4563. Federal tax table   John enters his name and social security number at the top of the form. Federal tax table Line 1. Federal tax table   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. Federal tax table Because he is still a bona fide resident, he enters “not ended” in the second blank space. Federal tax table Line 2. Federal tax table   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. Federal tax table Lines 3a and 3b. Federal tax table   He checks “No” on line 3a because no family members lived with him. Federal tax table He leaves line 3b blank. Federal tax table Lines 4a and 4b. Federal tax table   He checks “No” on line 4a because he did not maintain a home outside American Samoa. Federal tax table He leaves line 4b blank. Federal tax table Line 5. Federal tax table   He enters the name and address of his employer, Samoa Products Co. Federal tax table It is a private American Samoa corporation. Federal tax table Line 6. Federal tax table   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. Federal tax table That was his only trip outside American Samoa during the year. Federal tax table Line 7. Federal tax table   He enters the $24,000 in wages he received from Samoa Products Co. Federal tax table Line 9. Federal tax table   He received $220 in dividends from an American Samoa corporation, which he enters here. Federal tax table He also received $10,000 of dividends from a U. Federal tax table S. Federal tax table corporation, but he will enter that amount only on his Form 1040 because the U. Federal tax table S. Federal tax table dividends do not qualify for the possession exclusion. Federal tax table Line 15. Federal tax table   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. Federal tax table He will not enter his excluded income on Form 1040. Federal tax table However, he will attach his completed Form 4563 to his Form 1040. Federal tax table Illustrated Example of Form 5074 Tracy Grey is a U. Federal tax table S. Federal tax table citizen who is a self-employed fisheries consultant with a tax home in New York. Federal tax table Her only income for 2013 was net self-employment income of $80,000. Federal tax table Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. Federal tax table Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. Federal tax table She was not a bona fide resident of Guam during 2013. Federal tax table Tracy completes Form 1040 (not illustrated), reporting her worldwide income. Federal tax table Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. Federal tax table All amounts reported on Form 5074 are also reported on her Form 1040. Federal tax table See U. Federal tax table S. Federal tax table Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. Federal tax table Completing Form 5074. Federal tax table   Tracy enters her name and social security number at the top of the form. Federal tax table Part I. Federal tax table   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. Federal tax table She has no other income from Guam, so the total on line 16 is $20,000. Federal tax table Part II. Federal tax table   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. Federal tax table She enters $1,413 on line 21 and line 28. Federal tax table Her adjusted gross income on line 29 is $18,587. Federal tax table Part III. Federal tax table   Tracy made estimated tax payments of $1,409. Federal tax table She enters this amount on line 30, and again on line 34 as the total payments. Federal tax table Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. Federal tax table In 2013, they received $14,400 in income from the rental of a condominium they own in the U. Federal tax table S. Federal tax table Virgin Islands (USVI). Federal tax table The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. Federal tax table They were not bona fide residents of the USVI during the entire tax year. Federal tax table The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). Federal tax table The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. Federal tax table The Morenos also complete Form 8689 to determine how much of their U. Federal tax table S. Federal tax table tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. Federal tax table S. Federal tax table Virgin Islands. Federal tax table See U. Federal tax table S. Federal tax table Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. Federal tax table The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. Federal tax table At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. Federal tax table The Virgin Islands Bureau of Internal Revenue will process this copy. Federal tax table Completing Form 8689. Federal tax table   Juan and Carla enter their names and Juan's social security number at the top of the form. Federal tax table Part I. Federal tax table   The Morenos enter their income from the USVI in Part I (see later). Federal tax table The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. Federal tax table The Morenos' total USVI income of $6,700 is entered on line 16. Federal tax table Part II. Federal tax table   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. Federal tax table Their USVI adjusted gross income (AGI) is $6,700. Federal tax table Part III. Federal tax table   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). Federal tax table Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. Federal tax table   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. Federal tax table Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. Federal tax table 122) and enter that as a decimal on line 34. Federal tax table They then apply that percentage to the U. Federal tax table S. Federal tax table tax entered on line 32 to find the amount of U. Federal tax table S. Federal tax table tax allocated to USVI income ($4,539 x 0. Federal tax table 122 = $554), and enter that amount on line 35. Federal tax table Part IV. Federal tax table   Part IV is used to show payments of income tax to the USVI only. Federal tax table The Morenos had no tax withheld by the U. Federal tax table S. Federal tax table Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. Federal tax table They include this amount ($400) in the total payments on Form 1040, line 72. Federal tax table On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. Federal tax table The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. Federal tax table   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. Federal tax table They enter this amount on line 45. Federal tax table They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. Federal tax table The Morenos will pay their USVI tax at the same time they file the copy of their U. Federal tax table S. Federal tax table income tax return with the U. Federal tax table S. Federal tax table Virgin Islands. Federal tax table This image is too large to be displayed in the current screen. Federal tax table Please click the link to view the image. Federal tax table Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. Federal tax table Please click the link to view the image. Federal tax table Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. Federal tax table Please click the link to view the image. Federal tax table Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications
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Understanding Your CP63 Notice

We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.


What you need to do

  • File your personal tax return immediately or explain to us:
    • why you're filing late
    • why you don't have to file
    • that you've already filed

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Answers to Common Questions

What should I do if I disagree with the notice, I didn't file my tax return, or it's been more than eight weeks since I filed it?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us. If you choose to write, please enclose your response in the envelope we've provided.

What should I do if I've just filed my tax return?
You don't have to do anything if you filed your tax return(s) within the last eight weeks.

What happens if I can't pay the full amount I owe when I file my return?
You can make a payment plan with us when you can't pay the full amount you owe. If you owe tax on any return(s) you file, we will use your refund to help pay it.

When will my refund be released?
We can release your refund when we have received all past due returns, or explanations showing you did not have to file for those years.


Tips for next year

File your return on time, even if you will owe taxes. If necessary, you can make a payment plan to pay what you owe.

Filing on time saves you money because it costs the Internal Revenue Service less money to process your return when it's filed on time.

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

If you have dependent children, you may be able to claim a tax credit for them. Publication 972, Child Tax Credit, has information about this credit.

Page Last Reviewed or Updated: 04-Mar-2014

The Federal Tax Table

Federal tax table Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications