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File 2011 Tax Return Online For Free

File 2011 tax return online for free Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File 2011 tax return online for free Tax questions. File 2011 tax return online for free Useful Items - You may want to see: What's New Standard mileage rate. File 2011 tax return online for free  The 2013 rate for business use of a vehicle is 56½ cents per mile. File 2011 tax return online for free Reminders Future developments. File 2011 tax return online for free  For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. File 2011 tax return online for free irs. File 2011 tax return online for free gov/pub529. File 2011 tax return online for free Photographs of missing children. File 2011 tax return online for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 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File 2011 tax return online for free How to report your deductions. File 2011 tax return online for free Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. File 2011 tax return online for free These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. File 2011 tax return online for free Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. File 2011 tax return online for free Note. File 2011 tax return online for free Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. 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Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

The following questions and answers provide information to individuals of the same sex who are lawfully married (same-sex spouses). These questions and answers reflect the holdings in Revenue Ruling 2013-17 in 2013-38 IRB 201.

Q1. When are individuals of the same sex lawfully married for federal tax purposes?

A1. For federal tax purposes, the IRS looks to state or foreign law to determine whether individuals are married. The IRS has a general rule recognizing a marriage of same-sex spouses that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages.

Q2. Can same-sex spouses file federal tax returns using a married filing jointly or married filing separately status?

A2. Yes. For tax year 2013 and going forward, same-sex spouses generally must file using a married filing separately or jointly filing status. For tax year 2012 and all prior years, same-sex spouses who file an original tax return on or after Sept. 16, 2013 (the effective date of Rev. Rul. 2013-17), generally must file using a married filing separately or jointly filing status. For tax year 2012, same-sex spouses who filed their tax return before Sept. 16, 2013, may choose (but are not required) to amend their federal tax returns to file using married filing separately or jointly filing status. For tax years 2011 and earlier, same-sex spouses who filed their tax returns timely may choose (but are not required) to amend their federal tax returns to file using married filing separately or jointly filing status provided the period of limitations for amending the return has not expired. A taxpayer generally may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html

Q3. Can a taxpayer and his or her same-sex spouse file a joint return if they were married in a state that recognizes same-sex marriages but they live in a state that does not recognize their marriage?

A3. Yes. For federal tax purposes, the IRS has a general rule recognizing a marriage of same-sex individuals that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages. The rules for using a married filing jointly or married filing separately status described in Q&A #2 apply to these married individuals. 

Q4. Can a taxpayer’s same-sex spouse be a dependent of the taxpayer?

A4. No. A taxpayer’s spouse cannot be a dependent of the taxpayer.

Q5. Can a same-sex spouse file using head of household filing status?

A5. A taxpayer who is married cannot file using head of household filing status. However, a married taxpayer may be considered unmarried and may use the head-of-household filing status if the taxpayer lives apart from his or her spouse for the last 6 months of the taxable year and provides more than half the cost of maintaining a household that is the principal place of abode of the taxpayer’s dependent child for more than half of the year. See Publication 501 for more details.

Q6. If same-sex spouses (who file using the married filing separately status) have a child, which parent may claim the child as a dependent?

A6. If a child is a qualifying child under section 152(c) of both parents who are spouses (who file using the married filing separate status), either parent, but not both, may claim a dependency deduction for the qualifying child. If both parents claim a dependency deduction for the child on their income tax returns, the IRS will treat the child as the qualifying child of the parent with whom the child resides for the longer period of time during the taxable year. If the child resides with each parent for the same amount of time during the taxable year, the IRS will treat the child as the qualifying child of the parent with the higher adjusted gross income.   

Q7. Can a taxpayer who is married to a person of the same sex claim the standard deduction if the taxpayer’s spouse itemized deductions?

A7. No. If a taxpayer’s spouse itemized his or her deductions, the taxpayer cannot claim the standard deduction (section 63(c)(6)(A)).

Q8. If a taxpayer adopts the child of his or her same-sex spouse as a second parent or co-parent, may the taxpayer (“adopting parent”) claim the adoption credit for the qualifying adoption expenses he or she pays or incurs to adopt the child?

A8. No. The adopting parent may not claim an adoption credit. A taxpayer may not claim an adoption credit for expenses incurred in adopting the child of the taxpayer’s spouse (section 23). 

Q9. Do provisions of the federal tax law such as section 66 (treatment of community income) and section 469(i)(5) ($25,000 offset for passive activity losses for rental real estate activities) apply to same-sex spouses?

A9. Yes. Like other provisions of the federal tax law that apply to married taxpayers, section 66 and section 469(i)(5) apply to same-sex spouses because same-sex spouses are married for all federal tax purposes.

Q10. If an employer provided health coverage for an employee’s same-sex spouse and included the value of that coverage in the employee’s gross income, can the employee file an amended Form 1040 reflecting the employee’s status as a married individual to recover federal income tax paid on the value of the health coverage of the employee’s spouse?

A10. Yes, for all years for which the period of limitations for filing a claim for refund is open. Generally, a taxpayer may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. If an employer provided health coverage for an employee’s same-sex spouse, the employee may claim a refund of income taxes paid on the value of coverage that would have been excluded from income had the employee’s spouse been recognized as the employee’s legal spouse for tax purposes. This claim for a refund generally would be made through the filing of an amended Form 1040. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html. For a discussion regarding refunds of Social Security and Medicare taxes, see Q&A #12 and Q&A #13.

Example. Employer sponsors a group health plan covering eligible employees and their dependents and spouses (including same-sex spouses). Fifty percent of the cost of health coverage elected by employees is paid by Employer. Employee A was married to same-sex Spouse B at all times during 2012. Employee A elected coverage for Spouse B through Employer’s group health plan beginning Jan. 1, 2012. The value of the employer-funded portion of Spouse B’s health coverage was $250 per month.

The amount in Box 1, “Wages, tips, other compensation,” of the 2012 Form W-2 provided by Employer to Employee A included $3,000 ($250 per month x 12 months) of income reflecting the value of employer-funded health coverage provided to Spouse B.  Employee A filed Form 1040 for the 2012 taxable year reflecting the Box 1 amount reported on Form W-2.

Employee A may file an amended Form 1040 for the 2012 taxable year excluding the value of Spouse B’s employer-funded health coverage ($3,000) from gross income.

Q11. If an employer sponsored a cafeteria plan that allowed employees to pay premiums for health coverage on a pre-tax basis, can a participating employee file an amended return to recover income taxes paid on premiums that the employee paid on an after-tax basis for the health coverage of the employee’s same-sex spouse?

A11. Yes, for all years for which the period of limitations for filing a claim for refund is open. Generally, a taxpayer may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. If an employer sponsored a cafeteria plan under which an employee elected to pay for health coverage for the employee on a pre-tax basis, and if the employee purchased coverage on an after-tax basis for the employee’s same-sex spouse under the employer’s health plan, the employee may claim a refund of income taxes paid on the premiums for the coverage of the employee’s spouse. This claim for a refund generally would be made through the filing of an amended Form 1040. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html. For a discussion regarding refunds of Social Security and Medicare taxes, see Q&A #12 and Q&A #13.

Example. Employer sponsors a group health plan as part of a cafeteria plan with a calendar year plan year. The full cost of spousal and dependent coverage is paid by the employees. In the open enrollment period for the 2012 plan year, Employee C elected to purchase self-only health coverage through salary reduction under Employer’s cafeteria plan. On March 1, 2012, Employee C was married to same-sex spouse D. Employee C purchased health coverage for Spouse D through Employer’s group health plan beginning March 1, 2012. The premium paid by Employee C for Spouse D’s health coverage was $500 per month.

The amount in Box 1, “Wages, tips, other compensation,” of the 2012 Form W-2 provided by Employer to Employee C included the $5,000 ($500 per month x 10 months) of premiums paid by Employee C for Spouse D’s health coverage. Employee C filed Form 1040 for the 2012 taxable year reflecting the Box 1 amount reported on Form W-2.

Employee C’s salary reduction election is treated as including the value of the same-sex spousal coverage purchased for Spouse D. Employee C may file an amended Form 1040 for the 2012 taxable year excluding the premiums paid for Spouse D’s health coverage ($5,000) from gross income.

Q12. In the situations described in Q&A #10 and Q&A #11, may the employer claim a refund for the Social Security taxes and Medicare taxes paid on the benefits? 

A12. Yes. If the period of limitations for filing a claim for refund is open, the employer may claim a refund of, or make an adjustment for, any overpayment of Social Security taxes and Medicare taxes. The requirements for filing a claim for refund or for making an adjustment for an overpayment of the employer and employee portions of Social Security and Medicare taxes can be found in the Instructions for Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund. Notice 2013-61 provides special administrative procedures for employers to file claims for refunds or make adjustments for overpayments of Social Security taxes and Medicare taxes paid on same-sex spouse benefits. 

Q13. In the situations described in Q&A #10 and Q&A #11, may the employer claim a refund or make an adjustment of income tax withholding that was withheld from the employee with respect to the benefits in prior years? 

A13. No. Claims for refund of overwithheld income tax for prior years cannot be made by employers. The employee may file for any refund of income tax due for prior years on Form 1040X, provided the period of limitations for claiming a refund has not expired. See Q&A #10 and Q&A #11.

Employers may make adjustments for income tax withholding that was overwithheld from an employee in the current year provided the employer has repaid or reimbursed the employee for the overwithheld income tax before the end of the calendar year.

Q14. If an employer cannot locate a former employee with a same-sex spouse who received the benefits described in Q&A #10 and Q&A #11, may the employer still claim a refund of the employer portion of the Social Security and Medicare taxes on the benefits?

A14. Yes, if the employer makes reasonable attempts to locate an employee who received the benefits described in Q&A #10 and Q&A #11 that were treated as wages but the employer is unable to locate the employee, the employer can claim a refund of the employer portion of Social Security and Medicare taxes, but not the employee portion. Also, if an employee is notified and given the opportunity to participate in the claim for refund of Social Security and Medicare taxes but declines in writing, the employer can claim a refund of the employer portion of the taxes, but not the employee portion. Employers can use the special administrative procedure set forth in Notice 2013-61 to file these claims.

Q15. If a sole proprietor employs his or her same-sex spouse in his or her business, can the sole proprietor get a refund of Social Security, Medicare and FUTA taxes on the wages that the sole proprietor paid to the same-sex spouse as an employee in the business?

A15. Services performed by an employee in the employ of his or her spouse are excluded from the definition of employment for purposes of the Federal Unemployment Tax Act (FUTA). Therefore, for all years for which the period of limitations is open, the sole proprietor can claim a refund of the FUTA tax paid on the compensation that the sole proprietor paid his or her same-sex spouse as an employee in the business. Services of a spouse are excluded from Social Security and Medicare taxes only if the services are not in the course of the employer's trade or business, or if it is domestic service in a private home of the employer.

Q16. What rules apply to qualified retirement plans pursuant to Rev. Rul. 2013-17?

A16. Qualified retirement plans are required to comply with the following rules pursuant to Rev. Rul. 2013-17:

  1. A qualified retirement plan must treat a same-sex spouse as a spouse for purposes of satisfying the federal tax laws relating to qualified retirement plans.
  2. For purposes of satisfying the federal tax laws relating to qualified retirement plans, a qualified retirement plan must recognize a same-sex marriage that was validly entered into in a jurisdiction whose laws authorize the marriage, even if the married couple lives in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages.
  3. A person who is in a registered domestic partnership or civil union is not  considered to be a spouse for purposes of applying the federal tax law requirements relating to qualified retirement plans, regardless of whether that person’s partner is of the opposite or same sex.

Q17. What are some examples of the consequences of these rules for qualified retirement plans?

A17. The following are some examples of the consequences of these rules:

  1. Plan A, a qualified defined benefit plan, is maintained by Employer X, which operates only in a state that does not recognize same-sex marriages. Nonetheless, Plan A must treat a participant who is married to a spouse of the same sex under the laws of a different jurisdiction as married for purposes of applying the qualification requirements that relate to spouses.
  2. Plan B is a qualified defined contribution plan and provides that the participant’s account must be paid to the participant’s spouse upon the participant’s death unless the spouse consents to a different beneficiary. Plan B does not provide for any annuity forms of distribution. Plan B must pay this death benefit to the same-sex surviving spouse of any deceased participant. Plan B is not required to provide this death benefit to a surviving registered domestic partner of a deceased participant. However, Plan B is allowed to make a participant’s registered domestic partner the default beneficiary who will receive the death benefit unless the participant chooses a different beneficiary.

Q18. As of when do the rules of Rev. Rul. 2013-17 apply to qualified retirement plans?

A18. Qualified retirement plans must comply with these rules as of Sept. 16, 2013. Although Rev. Rul. 2013-17 allows taxpayers to file amended returns that relate to prior periods in reliance on the rules in Rev. Rul. 2013-17 with respect to many matters, this rule does not extend to matters relating to qualified retirement plans. The IRS has not yet provided guidance regarding the application of Windsor and these rules to qualified retirement plans with respect to periods before Sept. 16, 2013.

Q19. Will the IRS issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. Rul. 2013-17?

A19. The IRS intends to issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. Rul. 2013-17.  It is expected that future guidance will address the following, among other issues:

  1. Plan amendment requirements (including the timing of any required amendments).
  2. Any necessary corrections relating to plan operations for periods before future guidance is issued.

Q20. Can a same-sex married couple elect to treat a jointly owned and operated unincorporated business as a Qualified Joint Venture?

A20. Yes. Spouses that wholly own and operate an unincorporated business and that meet certain other requirements may avoid Federal partnership tax treatment by electing to be a Qualified Joint Venture. For more information on Qualified Joint Ventures, see the tax topic “Husband and Wife Business” at http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Husband-and-Wife-Business.

Q21. In the situations described in FAQ #10 and FAQ #11, may the employee claim a refund for the social security and Medicare taxes paid on the benefits if the employer will not?

A21. Yes. If the period of limitations for filing a claim for refund is open and the employee has not been reimbursed by the employer for the Social Security and Medicare taxes and has not authorized the employer to file a claim for refund of those taxes on his or her behalf, the employee may claim a refund. The employee should seek a refund of Social Security and Medicare taxes from his or her employer first. However, if the employer indicates an intention not to file a claim or adjust the overpaid Social Security and Medicare taxes, the employee may claim a refund of any overpayment of employee Social Security and Medicare taxes by filing Form 843, Claim for Refund and Request for Abatement. The requirements for an employee filing a claim for refund of the employee portions of Social Security and Medicare taxes can be found in the Instructions for Form 843. Employees should write “Windsor Claim” in dark, bold letters across the top margin of Form 843.

Q22. Is an employer that repays or reimburses an employee on or before Dec. 31, 2013, for an overpayment of Social Security and Medicare taxes and income tax withholding with respect to same-sex spouse benefits provided in 2013 required to obtain a written statement from the employee confirming the employee did not make a claim for refund of the overcollected taxes (or the claim was rejected) and will not make any future claim for refund or credit of the overcollected taxes?

A22. No. An employer using the first special administrative procedure under Notice 2013-61 (i.e., employer repays or reimburses an employee for 2013 overpayments of taxes on or before Dec. 31, 2013, and corrects the overpayment on the fourth quarter 2013 Form 941) does not need to obtain the written statement from its employee with respect to the 2013 overpayments. However, an employer using the second special administrative procedure under Notice 2013-61 (i.e., employer does not repay or reimburse an employee for an overpayment of taxes on or before Dec. 31, 2013, and corrects the overpayment on a Form 941-X) is required to obtain such written statement from each affected employee.

Q23. If an individual employed his or her same-sex spouse to perform domestic (household) services in the individual’s private home, can the individual get a refund of Social Security, Medicare and FUTA taxes on wages that the individual paid to the spouse for such service? If so, which forms should the individual use to claim refunds?

A23. Yes, if the period of limitations for filing a claim for refund is open, the individual can get a refund of Social Security, Medicare and FUTA taxes paid on remuneration for domestic services in the individual’s private home that were performed by his or her same sex spouse as the individual’s employee. If the taxes for these services were reported on Schedule H (Form 1040), Household Employment Taxes, and taxes were paid in connection with the Form 1040, the individual should file an amended Form 1040 to claim refund of those taxes together with an amended Schedule H. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html. If the Social Security and Medicare taxes for the domestic service were reported on Form 941, Employer’s QUARTERLY Federal Tax Return, the individual employer can use Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund, to claim a refund of these taxes. The requirements for filing a claim for refund or making an adjustment of the employer and employee portions of Social Security and Medicare taxes can be found in the Instructions for Form 941-X. Notice 2013-61 provides special administrative procedures for employers to file claims for refunds or make adjustments for an overpayment of social security taxes and Medicare taxes on same-sex spouse benefits. If the FUTA taxes for the domestic service were reported on Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, the individual employer can file an amended Form 940 for the prior year to obtain a refund. The previous year’s Form 940 should be used to claim a refund of FUTA taxes for that prior year. (Forms 940 for prior years may also be found at IRS.gov.)

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File 2011 tax return online for free S. File 2011 tax return online for free citizen, is single, under 65, and a bona fide resident of American Samoa. File 2011 tax return online for free During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. File 2011 tax return online for free S. File 2011 tax return online for free income tax). File 2011 tax return online for free Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. File 2011 tax return online for free   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. File 2011 tax return online for free You must file a U. File 2011 tax return online for free S. File 2011 tax return online for free income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. File 2011 tax return online for free    1. File 2011 tax return online for free Enter the allowable standard deduction you figured earlier under Allowable standard deduction . File 2011 tax return online for free If your filing status is married filing separately, enter -0-   2. File 2011 tax return online for free Personal exemption. File 2011 tax return online for free If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. File 2011 tax return online for free Add lines 1 and 2. File 2011 tax return online for free You must file a U. File 2011 tax return online for free S. File 2011 tax return online for free income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. File 2011 tax return online for free 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. File 2011 tax return online for free . File 2011 tax return online for free . File 2011 tax return online for free AND at the end of 2013 you were*. File 2011 tax return online for free . File 2011 tax return online for free . File 2011 tax return online for free THEN file a return if your gross income** was at least. File 2011 tax return online for free . File 2011 tax return online for free . File 2011 tax return online for free single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. File 2011 tax return online for free ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). File 2011 tax return online for free Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). File 2011 tax return online for free If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. File 2011 tax return online for free *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. File 2011 tax return online for free Example 1. File 2011 tax return online for free James and Joan Thompson, one over 65, are U. File 2011 tax return online for free S. File 2011 tax return online for free citizens and bona fide residents of Puerto Rico during the entire tax year. File 2011 tax return online for free They file a joint income tax return. File 2011 tax return online for free During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. File 2011 tax return online for free S. File 2011 tax return online for free income tax). File 2011 tax return online for free Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. File 2011 tax return online for free S. File 2011 tax return online for free income tax return because their gross income subject to U. File 2011 tax return online for free S. File 2011 tax return online for free tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). File 2011 tax return online for free Example 2. File 2011 tax return online for free Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. File 2011 tax return online for free S. File 2011 tax return online for free income tax return because her gross income subject to U. File 2011 tax return online for free S. File 2011 tax return online for free tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). File 2011 tax return online for free If you must file a U. File 2011 tax return online for free S. File 2011 tax return online for free income tax return, you may be able to file a paperless return using IRS e-file. File 2011 tax return online for free See your form instructions or visit our website at IRS. File 2011 tax return online for free gov. File 2011 tax return online for free When To File If you file on a calendar year basis, the due date for filing your U. File 2011 tax return online for free S. File 2011 tax return online for free income tax return is April 15 following the end of your tax year. File 2011 tax return online for free If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. File 2011 tax return online for free If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. File 2011 tax return online for free For your 2013 tax return, the due date is April 15, 2014. File 2011 tax return online for free If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. File 2011 tax return online for free If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. File 2011 tax return online for free See your form instructions for a list of designated private delivery services. File 2011 tax return online for free Extension of Time To File You can get an extension of time to file your U. File 2011 tax return online for free S. File 2011 tax return online for free income tax return. File 2011 tax return online for free Special rules apply for those living outside the United States. File 2011 tax return online for free Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. File 2011 tax return online for free Example. File 2011 tax return online for free If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. File 2011 tax return online for free Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. File 2011 tax return online for free If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. File 2011 tax return online for free You may also be charged penalties (see the Instructions for Form 4868). File 2011 tax return online for free How to get the automatic extension. File 2011 tax return online for free   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. File 2011 tax return online for free E-file Form 4868 using your personal computer or a tax professional. File 2011 tax return online for free E-file and pay by credit or debit card. File 2011 tax return online for free Your payment must be at least $1. File 2011 tax return online for free You may pay by phone or over the Internet. File 2011 tax return online for free Do not file Form 4868. File 2011 tax return online for free File a paper Form 4868. File 2011 tax return online for free If you are a fiscal year taxpayer, you must file a paper Form 4868. File 2011 tax return online for free See Form 4868 for information on getting an extension using these options. File 2011 tax return online for free When to file. File 2011 tax return online for free   You must request the automatic extension by the due date for your return. File 2011 tax return online for free You can file your return any time before the 6-month extension period ends. File 2011 tax return online for free When you file your return. File 2011 tax return online for free   Enter any payment you made related to the extension of time to file on Form 1040, line 68. File 2011 tax return online for free If you file Form 1040A, U. File 2011 tax return online for free S. File 2011 tax return online for free Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. File 2011 tax return online for free Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. File 2011 tax return online for free You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. File 2011 tax return online for free Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. File 2011 tax return online for free S. File 2011 tax return online for free citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. File 2011 tax return online for free However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. File 2011 tax return online for free If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. File 2011 tax return online for free For more information, see Publication 3, Armed Forces' Tax Guide. File 2011 tax return online for free Married taxpayers. File 2011 tax return online for free   If you file a joint return, only one spouse has to qualify for this automatic extension. File 2011 tax return online for free However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. File 2011 tax return online for free How to get the extension. File 2011 tax return online for free   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. File 2011 tax return online for free (See the situations listed under (2), earlier. File 2011 tax return online for free ) Extension beyond 2 months. File 2011 tax return online for free   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. File 2011 tax return online for free File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). File 2011 tax return online for free Be sure to check the box on Form 4868, line 8, if appropriate. File 2011 tax return online for free   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). File 2011 tax return online for free   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. File 2011 tax return online for free Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. File 2011 tax return online for free Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. File 2011 tax return online for free If you are not including a check or a money order, send your U. File 2011 tax return online for free S. File 2011 tax return online for free tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. File 2011 tax return online for free S. File 2011 tax return online for free tax return and all attachments to:  Internal Revenue Service P. File 2011 tax return online for free O. File 2011 tax return online for free Box 1303 Charlotte, NC 28201-1303 USA Also send your U. File 2011 tax return online for free S. File 2011 tax return online for free return to these addresses if you are attaching Form 5074 or Form 8689. File 2011 tax return online for free If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. File 2011 tax return online for free Special Rules for Completing Your U. File 2011 tax return online for free S. File 2011 tax return online for free Tax Return If you are not excluding possession income from your U. File 2011 tax return online for free S. File 2011 tax return online for free tax return, follow the instructions for the specific forms you file. File 2011 tax return online for free However, you may not qualify to claim the earned income credit (EIC). File 2011 tax return online for free Earned income credit. File 2011 tax return online for free   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. File 2011 tax return online for free S. File 2011 tax return online for free tax return. File 2011 tax return online for free This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. File 2011 tax return online for free S. File 2011 tax return online for free Armed Forces. File 2011 tax return online for free U. File 2011 tax return online for free S. File 2011 tax return online for free Armed Forces. File 2011 tax return online for free   U. File 2011 tax return online for free S. File 2011 tax return online for free military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. File 2011 tax return online for free Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. File 2011 tax return online for free Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. File 2011 tax return online for free Income from American Samoa or Puerto Rico excluded. File 2011 tax return online for free   You will not be allowed to take deductions and credits that apply to the excluded income. File 2011 tax return online for free The additional information you need follows. File 2011 tax return online for free Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. File 2011 tax return online for free S. File 2011 tax return online for free income tax return. File 2011 tax return online for free Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. File 2011 tax return online for free S. File 2011 tax return online for free tax return. File 2011 tax return online for free Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). File 2011 tax return online for free Figuring the deduction. File 2011 tax return online for free   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. File 2011 tax return online for free   Gross income subject to U. File 2011 tax return online for free S. File 2011 tax return online for free income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). File 2011 tax return online for free Moving expense deduction. File 2011 tax return online for free   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. File 2011 tax return online for free Likewise, the expenses of a move back to the United States are generally attributable to U. File 2011 tax return online for free S. File 2011 tax return online for free earned income. File 2011 tax return online for free   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. File 2011 tax return online for free S. File 2011 tax return online for free tax return. File 2011 tax return online for free For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. File 2011 tax return online for free   If you are claiming expenses for a move from a U. File 2011 tax return online for free S. File 2011 tax return online for free possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. File 2011 tax return online for free For purposes of deducting moving expenses, the possessions are considered part of the United States. File 2011 tax return online for free See Publication 521, Moving Expenses, for information about what expenses are deductible. File 2011 tax return online for free Self-employment tax deduction. File 2011 tax return online for free   Generally, if you are reporting self-employment income on your U. File 2011 tax return online for free S. File 2011 tax return online for free return, you can include the deductible part of your self-employment tax on Form 1040, line 27. File 2011 tax return online for free This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). File 2011 tax return online for free   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. File 2011 tax return online for free   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. File 2011 tax return online for free This would happen if, for instance, you have two businesses and only the income from one of them is excludable. File 2011 tax return online for free   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. File 2011 tax return online for free   Self-employment income subject to U. File 2011 tax return online for free S. File 2011 tax return online for free income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. File 2011 tax return online for free Include the deductible part of this amount on Form 1040, line 27. File 2011 tax return online for free Individual retirement arrangement (IRA) deduction. File 2011 tax return online for free   Do not take excluded income into account when figuring your deductible IRA contribution. File 2011 tax return online for free Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. File 2011 tax return online for free To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. File 2011 tax return online for free Then multiply your full standard deduction by the following fraction. File 2011 tax return online for free   Gross income subject to U. File 2011 tax return online for free S. File 2011 tax return online for free income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). File 2011 tax return online for free ” This calculation may not be the same as the one you used to determine if you need to file a U. File 2011 tax return online for free S. File 2011 tax return online for free tax return. File 2011 tax return online for free Itemized Deductions Most itemized deductions do not apply to a particular type of income. File 2011 tax return online for free However, itemized deductions can be divided into three categories. File 2011 tax return online for free Those that apply specifically to excluded income, such as employee business expenses, are not deductible. File 2011 tax return online for free Those that apply specifically to income subject to U. File 2011 tax return online for free S. File 2011 tax return online for free income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. File 2011 tax return online for free Those that do not apply to specific income must be allocated between your gross income subject to U. File 2011 tax return online for free S. File 2011 tax return online for free income tax and your total gross income from all sources. File 2011 tax return online for free The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. File 2011 tax return online for free Example. File 2011 tax return online for free In 2013, you and your spouse are both under 65 and U. File 2011 tax return online for free S. File 2011 tax return online for free citizens who are bona fide residents of Puerto Rico during the entire tax year. File 2011 tax return online for free You file a joint income tax return. File 2011 tax return online for free During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. File 2011 tax return online for free S. File 2011 tax return online for free gross income) and your spouse earned $60,000 from the U. File 2011 tax return online for free S. File 2011 tax return online for free Government. File 2011 tax return online for free You have $16,000 of itemized deductions that do not apply to any specific type of income. File 2011 tax return online for free These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). File 2011 tax return online for free You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. File 2011 tax return online for free   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. File 2011 tax return online for free Overall limitation on itemized deductions. File 2011 tax return online for free   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. File 2011 tax return online for free Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. File 2011 tax return online for free However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. File 2011 tax return online for free See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. File 2011 tax return online for free Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. File 2011 tax return online for free S. File 2011 tax return online for free tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. File 2011 tax return online for free However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. File 2011 tax return online for free S. File 2011 tax return online for free tax return. File 2011 tax return online for free The foreign tax credit is generally figured on Form 1116. File 2011 tax return online for free If you have income, such as U. File 2011 tax return online for free S. File 2011 tax return online for free Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. File 2011 tax return online for free You make this reduction for each separate income category. File 2011 tax return online for free To find the amount of this reduction, use the following formula for each income category. File 2011 tax return online for free Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. File 2011 tax return online for free For more information on the foreign tax credit, see Publication 514. File 2011 tax return online for free Example. File 2011 tax return online for free Jason and Lynn Reddy are U. File 2011 tax return online for free S. File 2011 tax return online for free citizens who were bona fide residents of Puerto Rico during all of 2013. File 2011 tax return online for free They file a joint tax return. File 2011 tax return online for free The following table shows their excludable and taxable income for U. File 2011 tax return online for free S. File 2011 tax return online for free federal income tax purposes. File 2011 tax return online for free   Taxable   Excludable Jason's wages from  U. File 2011 tax return online for free S. File 2011 tax return online for free Government $25,000     Lynn's wages from Puerto Rico  corp. File 2011 tax return online for free     $15,000 Dividend from Puerto Rico corp. File 2011 tax return online for free doing business in Puerto Rico     200 Dividend from U. File 2011 tax return online for free S. File 2011 tax return online for free  corp. File 2011 tax return online for free doing business  in U. File 2011 tax return online for free S. File 2011 tax return online for free * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. File 2011 tax return online for free   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. File 2011 tax return online for free They have gross income of $26,000 for U. File 2011 tax return online for free S. File 2011 tax return online for free tax purposes. File 2011 tax return online for free They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). File 2011 tax return online for free They figure their foreign tax credit on two Forms 1116, which they must attach to their U. File 2011 tax return online for free S. File 2011 tax return online for free return. File 2011 tax return online for free They fill out one Form 1116 for wages and one Form 1116 for the dividend. File 2011 tax return online for free Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. File 2011 tax return online for free   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. File 2011 tax return online for free Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. File 2011 tax return online for free A U. File 2011 tax return online for free S. File 2011 tax return online for free citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. File 2011 tax return online for free This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. File 2011 tax return online for free S. File 2011 tax return online for free income tax return must otherwise be filed). File 2011 tax return online for free Bona fide residents of the possessions discussed in this publication are considered U. File 2011 tax return online for free S. File 2011 tax return online for free residents for this purpose and are subject to the self-employment tax. File 2011 tax return online for free Forms to file. File 2011 tax return online for free   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. File 2011 tax return online for free If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. File 2011 tax return online for free If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. File 2011 tax return online for free If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. File 2011 tax return online for free Do not file forms 1040-SS or 1040-PR with Form 1040. File 2011 tax return online for free If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. File 2011 tax return online for free Chapter 11 Bankruptcy cases. File 2011 tax return online for free   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. File 2011 tax return online for free S. File 2011 tax return online for free Income Tax Return for Estates and Trusts) of the bankruptcy estate. File 2011 tax return online for free However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. File 2011 tax return online for free   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. File 2011 tax return online for free   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. File 2011 tax return online for free Additional Medicare Tax Beginning in 2013, a 0. File 2011 tax return online for free 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). File 2011 tax return online for free Medicare wages and self-employment income are combined to determine if income exceeds the threshold. File 2011 tax return online for free A self-employment loss should not be considered for purposes of this tax. File 2011 tax return online for free RRTA compensation should be separately compared to the threshold. File 2011 tax return online for free Your employer is responsible for withholding the 0. File 2011 tax return online for free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. File 2011 tax return online for free You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. File 2011 tax return online for free There are no special rules for U. File 2011 tax return online for free S. File 2011 tax return online for free citizens and nonresident aliens living abroad for purposes of this provision. File 2011 tax return online for free Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. File 2011 tax return online for free For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. File 2011 tax return online for free irs. File 2011 tax return online for free gov and enter the following words in the search box: Additional Medicare Tax. File 2011 tax return online for free You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. File 2011 tax return online for free Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. File 2011 tax return online for free 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. File 2011 tax return online for free Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. File 2011 tax return online for free The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File 2011 tax return online for free Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. File 2011 tax return online for free Forms to file. File 2011 tax return online for free   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. File 2011 tax return online for free For more information, see Form 8960 and its instructions. File 2011 tax return online for free Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. File 2011 tax return online for free This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. File 2011 tax return online for free In this situation, you may need to make estimated tax payments. File 2011 tax return online for free Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. File 2011 tax return online for free Include the Additional Medicare Tax and Net Investment Income Tax if applicable. File 2011 tax return online for free If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. File 2011 tax return online for free Or, you can make your payments electronically and not have to file any paper forms. File 2011 tax return online for free See the Form 1040-ES instructions for information on making payments. File 2011 tax return online for free Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. File 2011 tax return online for free American Samoa. File 2011 tax return online for free The Commonwealth of Puerto Rico. File 2011 tax return online for free The Commonwealth of the Northern Mariana Islands. File 2011 tax return online for free Guam. File 2011 tax return online for free The U. File 2011 tax return online for free S. File 2011 tax return online for free Virgin Islands. File 2011 tax return online for free These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. File 2011 tax return online for free Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. File 2011 tax return online for free How to make your request. File 2011 tax return online for free   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. File 2011 tax return online for free R. File 2011 tax return online for free B. File 2011 tax return online for free 900 available at www. File 2011 tax return online for free irs. File 2011 tax return online for free gov/pub/irs-irbs/irb06-49. File 2011 tax return online for free pdf. File 2011 tax return online for free    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. File 2011 tax return online for free S. File 2011 tax return online for free competent authority assistance under tax treaties. File 2011 tax return online for free As noted, an update to Revenue Procedure 2006-23 will be published in the future. File 2011 tax return online for free   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. File 2011 tax return online for free It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. File 2011 tax return online for free You (or a person having authority to sign your federal return) must sign and date the request. File 2011 tax return online for free    Send your written request for U. File 2011 tax return online for free S. File 2011 tax return online for free assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. File 2011 tax return online for free W. File 2011 tax return online for free  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. File 2011 tax return online for free Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. File 2011 tax return online for free S. File 2011 tax return online for free tax paid on the income in question, you should file a claim on Form 1040X, Amended U. File 2011 tax return online for free S. File 2011 tax return online for free Individual Income Tax Return. File 2011 tax return online for free Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. File 2011 tax return online for free Attach a copy of the request to the form. File 2011 tax return online for free Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. File 2011 tax return online for free See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. File 2011 tax return online for free Prev  Up  Next   Home   More Online Publications