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File 1040ez Online

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File 1040ez online Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File 1040ez online Tax questions. File 1040ez online Useful Items - You may want to see: What's New Earned income credit. File 1040ez online  The maximum income you can earn and still claim the earned income credit has increased. File 1040ez online You may be able to take the earned income credit if you earned less than $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) if you have two qualifying children; $37,870 ($43,210 for married filing jointly) if you have one qualifying child; and $14,340 ($19,680 for married filing jointly) if you do not have any qualifying children. File 1040ez online See Earned Income Credit , later, under Credits. File 1040ez online Standard mileage rate. File 1040ez online  The standard mileage rate for the cost of operating your car for business use in 2013 is 56. File 1040ez online 5 cents a mile. File 1040ez online The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. File 1040ez online The standard mileage rate for charitable use of your vehicle is 14 cents a mile. File 1040ez online Filing status for same-sex married couples. File 1040ez online  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. File 1040ez online See Filing Returns , later. File 1040ez online Reminders Change of address. File 1040ez online  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. File 1040ez online Mail it to the Internal Revenue Service Center for your old address. File 1040ez online (Addresses for the Service Centers are on the back of the form. File 1040ez online ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. File 1040ez online Third party designee. File 1040ez online  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. File 1040ez online This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. File 1040ez online It also allows your designee to perform certain actions. File 1040ez online See your income tax instructions for details. File 1040ez online Future developments. File 1040ez online  For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. File 1040ez online irs. File 1040ez online gov/pub3. File 1040ez online Photographs of missing children. File 1040ez online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 1040ez online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 1040ez online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File 1040ez online Introduction This publication covers the special tax situations of active members of the U. File 1040ez online S. File 1040ez online Armed Forces. File 1040ez online It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. File 1040ez online For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. File 1040ez online If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. File 1040ez online See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. File 1040ez online For federal tax purposes, the U. File 1040ez online S. File 1040ez online Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. File 1040ez online The U. File 1040ez online S. File 1040ez online Armed Forces also includes the Coast Guard. File 1040ez online It does not include the U. File 1040ez online S. File 1040ez online Merchant Marine or the American Red Cross. File 1040ez online Members serving in an area designated or treated as a combat zone are granted special tax benefits. File 1040ez online In the event an area ceases to be a combat zone, the IRS will do its best to notify you. File 1040ez online Many of the relief provisions will end at that time. File 1040ez online Comments and suggestions. File 1040ez online   We welcome your comments about this publication and your suggestions for future editions. File 1040ez online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 1040ez online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 1040ez online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 1040ez online   You can send your comments from www. File 1040ez online irs. File 1040ez online gov/formspubs. File 1040ez online Click on “More Information” and then on “Comment on Tax Forms and Publications. File 1040ez online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 1040ez online Ordering forms and publications. File 1040ez online   Visit www. File 1040ez online irs. File 1040ez online gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File 1040ez online Internal Revenue Service 1201 N. File 1040ez online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 1040ez online   If you have a tax question, check the information available on IRS. File 1040ez online gov or call 1-800-829-1040. File 1040ez online We cannot answer tax questions sent to either of the above addresses. File 1040ez online Useful Items - You may want to see: Publication 54 Tax Guide for U. File 1040ez online S. File 1040ez online Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 505 Tax Withholding and Estimated Tax 516 U. File 1040ez online S. File 1040ez online Government Civilian Employees Stationed Abroad 519 U. File 1040ez online S. File 1040ez online Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 529 Miscellaneous Deductions 559 Survivors, Executors, and Administrators 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) 970 Tax Benefits for Education 3920 Tax Relief for Victims of Terrorist Attacks Form (and Instructions) 1040X Amended U. File 1040ez online S. File 1040ez online Individual Income Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 2848 Power of Attorney and Declaration of Representative 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. File 1040ez online S. File 1040ez online Individual Income Tax Return 8822 Change of Address 8822-B Change of Address or Responsible Party—Business 9465 Installment Agreement Request See How To Get Tax Help near the end of this publication, for information about getting IRS publications and forms. File 1040ez online Prev  Up  Next   Home   More Online Publications
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General Car Tips

Whether you are buying or leasing a vehicle, these tips will help you get the best deal and avoid problems.

  • Decide what kind of vehicle best suits your needs and budget. Read our tips for choosing a safe vehicle. To compare models and get car buying tips, visit Edmunds.com or InternetAutoGuide.com.
  • Consider fuel economy. A vehicle that gets more miles per gallon is good for your wallet as well as for the environment.
  • Check out the seller. For car dealers, check with your local consumer protection office and Better Business Bureau. If you're buying from an individual, check the title to make sure you're dealing with the vehicle owner.
  • Take a test drive. Drive at different speeds and check for smooth right and left turns. On a straight stretch, make sure the vehicle doesn't pull to one side.
  • Handle trade-ins and financing separately from your purchase to get the best deal on each. Get a written price quote before you talk about a trade-in or dealer financing.
  • Shop in advance for the best finance deal at your credit union, bank or finance company. Look at the total finance charges and the Annual Percentage Rate (APR), not just the monthly payment.
  • Read and understand every document you are asked to sign.
  • Don't take possession of the car until all paperwork is final.
  • Choose an auto insurance policy that is right for you.

Vehicle Financing

Most car buyers today need some form of financing to purchase a new vehicle. Many use direct lending, that is, a loan from a finance company, bank, or credit union. In direct lending, a buyer agrees to pay the amount financed, plus an agreed-upon finance charge, over a specified period. Once a buyer and a vehicle dealership enter into a contract to purchase a vehicle, the buyer uses the loan proceeds from the direct lender to pay the dealership for the vehicle.

Another common form is dealership financing, which offers convenience, financing options, and sometimes special, manufacturer-sponsored, low-rate deals. Before you make a financing decision, it’s important to do your research:

  • Decide in advance how much you can afford to spend and stick to your limit.
  • Get a copy of your credit report and correct any errors before applying for a loan.
  • Check buying guides to identify price ranges and best available deals.

The Federal Trade Commission has more information about vehicle financing, deciding what you can afford, and consumer protections. If you need to file a complaint about your auto loan, contact the Consumer Financial Protection Bureau.

The File 1040ez Online

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