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File 2011 Taxes

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File 2011 Taxes

File 2011 taxes 3. File 2011 taxes   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. File 2011 taxes Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. File 2011 taxes An exclusion from gross income is generally income you receive that is not included in your U. File 2011 taxes S. File 2011 taxes income and is not subject to U. File 2011 taxes S. File 2011 taxes tax. File 2011 taxes This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. File 2011 taxes Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. File 2011 taxes Useful Items - You may want to see: Publication 54 Tax Guide for U. File 2011 taxes S. File 2011 taxes Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. File 2011 taxes Resident Aliens Resident aliens may be able to exclude the following items from their gross income. File 2011 taxes Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. File 2011 taxes The exclusion is $97,600 in 2013. File 2011 taxes In addition, you may be able to exclude or deduct certain foreign housing amounts. File 2011 taxes You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. File 2011 taxes For more information, see Publication 54. File 2011 taxes Foreign country. File 2011 taxes    A foreign country is any territory under the sovereignty of a government other than that of the United States. File 2011 taxes   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. File 2011 taxes It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. File 2011 taxes   The term “foreign country” does not include U. File 2011 taxes S. File 2011 taxes possessions or territories. File 2011 taxes It does not include the Antarctic region. File 2011 taxes Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. File 2011 taxes Interest Income Interest income that is not connected with a U. File 2011 taxes S. File 2011 taxes trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. File 2011 taxes State and local government obligations. File 2011 taxes   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. File 2011 taxes S. File 2011 taxes possession, generally is not included in income. File 2011 taxes However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. File 2011 taxes Portfolio interest. File 2011 taxes   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. File 2011 taxes To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. File 2011 taxes Note. File 2011 taxes For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. File 2011 taxes Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. File 2011 taxes Obligations in registered form. File 2011 taxes   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. File 2011 taxes   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. File 2011 taxes   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. File 2011 taxes For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. File 2011 taxes Obligations not in registered form. File 2011 taxes    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. File 2011 taxes A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. File 2011 taxes   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. File 2011 taxes In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. File 2011 taxes Interest that does not qualify as portfolio interest. File 2011 taxes   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. File 2011 taxes You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. File 2011 taxes Contingent interest. File 2011 taxes   Portfolio interest does not include contingent interest. File 2011 taxes Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. File 2011 taxes For exceptions, see Internal Revenue Code section 871(h)(4)(C). File 2011 taxes Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. File 2011 taxes Related persons. File 2011 taxes   Related persons include the following. File 2011 taxes Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. File 2011 taxes ), and lineal descendants (children, grandchildren, etc. File 2011 taxes ). File 2011 taxes Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. File 2011 taxes Certain corporations, partnerships, and other entities. File 2011 taxes For details, see Nondeductible Loss in chapter 2 of Publication 544. File 2011 taxes Exception for existing debt. File 2011 taxes   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. File 2011 taxes Dividend Income The following dividend income is exempt from the 30% tax. File 2011 taxes Certain dividends paid by foreign corporations. File 2011 taxes   There is no 30% tax on U. File 2011 taxes S. File 2011 taxes source dividends you receive from a foreign corporation. File 2011 taxes See Second exception under Dividends in chapter 2 for how to figure the amount of U. File 2011 taxes S. File 2011 taxes source dividends. File 2011 taxes Certain interest-related dividends. File 2011 taxes   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. File 2011 taxes The mutual fund will designate in writing which dividends are interest-related dividends. File 2011 taxes Certain short-term capital gain dividends. File 2011 taxes   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. File 2011 taxes The mutual fund will designate in writing which dividends are short-term capital gain dividends. File 2011 taxes This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. File 2011 taxes Services Performed for Foreign Employer If you were paid by a foreign employer, your U. File 2011 taxes S. File 2011 taxes source income may be exempt from U. File 2011 taxes S. File 2011 taxes tax, but only if you meet one of the situations discussed next. File 2011 taxes Employees of foreign persons, organizations, or offices. File 2011 taxes   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. File 2011 taxes S. File 2011 taxes sources and is tax exempt if you meet all three of the following conditions. File 2011 taxes You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. File 2011 taxes S. File 2011 taxes corporation, a U. File 2011 taxes S. File 2011 taxes partnership, or a U. File 2011 taxes S. File 2011 taxes citizen or resident. File 2011 taxes You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. File 2011 taxes Your pay for these services is not more than $3,000. File 2011 taxes If you do not meet all three conditions, your income from personal services performed in the United States is U. File 2011 taxes S. File 2011 taxes source income and is taxed according to the rules in chapter 4. File 2011 taxes   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. File 2011 taxes To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. File 2011 taxes If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. File 2011 taxes   A day means a calendar day during any part of which you are physically present in the United States. File 2011 taxes Example 1. File 2011 taxes During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. File 2011 taxes S. File 2011 taxes partnership. File 2011 taxes Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. File 2011 taxes That office paid him a total gross salary of $2,800 for those services. File 2011 taxes During 2013, he was not engaged in a trade or business in the United States. File 2011 taxes The salary is not considered U. File 2011 taxes S. File 2011 taxes source income and is exempt from U. File 2011 taxes S. File 2011 taxes tax. File 2011 taxes Example 2. File 2011 taxes The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. File 2011 taxes He received $2,875 in 2013, and $1,625 in 2014. File 2011 taxes During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. File 2011 taxes Henry's salary is U. File 2011 taxes S. File 2011 taxes source income and is taxed under the rules in chapter 4. File 2011 taxes Crew members. File 2011 taxes   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. File 2011 taxes S. File 2011 taxes possession is not U. File 2011 taxes S. File 2011 taxes source income and is exempt from U. File 2011 taxes S. File 2011 taxes tax. File 2011 taxes This exemption does not apply to compensation for services performed on foreign aircraft. File 2011 taxes Students and exchange visitors. File 2011 taxes   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. File 2011 taxes   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. File 2011 taxes It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. File 2011 taxes   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. File 2011 taxes Foreign employer. File 2011 taxes   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. File 2011 taxes S. File 2011 taxes possession by a U. File 2011 taxes S. File 2011 taxes corporation, a U. File 2011 taxes S. File 2011 taxes partnership, or an individual who is a U. File 2011 taxes S. File 2011 taxes citizen or resident. File 2011 taxes   The term “foreign employer” does not include a foreign government. File 2011 taxes Pay from a foreign government that is exempt from U. File 2011 taxes S. File 2011 taxes income tax is discussed in chapter 10. File 2011 taxes Income from certain annuities. File 2011 taxes   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. File 2011 taxes S. File 2011 taxes income tax if you meet both of the following conditions. File 2011 taxes You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . File 2011 taxes At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. File 2011 taxes S. File 2011 taxes citizens or residents. File 2011 taxes   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. File 2011 taxes S. File 2011 taxes citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. File 2011 taxes   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. File 2011 taxes Income affected by treaties. File 2011 taxes   Income of any kind that is exempt from U. File 2011 taxes S. File 2011 taxes tax under a treaty to which the United States is a party is excluded from your gross income. File 2011 taxes Income on which the tax is only limited by treaty, however, is included in gross income. File 2011 taxes See chapter 9. File 2011 taxes Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. File 2011 taxes Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. File 2011 taxes If you are married and file a joint return, you may be able to exclude up to $500,000. File 2011 taxes For information on the requirements for this exclusion, see Publication 523. File 2011 taxes This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. File 2011 taxes Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. File 2011 taxes The rules discussed here apply to both resident and nonresident aliens. File 2011 taxes If a nonresident alien receives a grant that is not from U. File 2011 taxes S. File 2011 taxes sources, it is not subject to U. File 2011 taxes S. File 2011 taxes tax. File 2011 taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. File 2011 taxes S. File 2011 taxes sources. File 2011 taxes A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. File 2011 taxes Candidate for a degree. File 2011 taxes   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. File 2011 taxes Eligible educational institution. File 2011 taxes   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File 2011 taxes Qualified education expenses. File 2011 taxes   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. File 2011 taxes These items must be required of all students in your course of instruction. File 2011 taxes However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. File 2011 taxes Expenses that do not qualify. File 2011 taxes   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. File 2011 taxes This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. File 2011 taxes Scholarship or fellowship amounts used to pay these costs are taxable. File 2011 taxes Amounts used to pay expenses that do not qualify. File 2011 taxes   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. File 2011 taxes Payment for services. File 2011 taxes   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. File 2011 taxes This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. File 2011 taxes Example. File 2011 taxes On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. File 2011 taxes As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. File 2011 taxes Of the $2,500 scholarship, $1,000 represents payment for her services. File 2011 taxes Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. File 2011 taxes Prev  Up  Next   Home   More Online Publications
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The File 2011 Taxes

File 2011 taxes Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) High-low method: Introduction, High-low method. File 2011 taxes October 1, 2010 (Table 1) (see List of states under October 1, 2010 (High-low method) ) Transition rules, High-low method. File 2011 taxes I Internet: Per diem rates, Per diem rates on the Internet. File 2011 taxes Introduction, Introduction M More information (see Tax help) O October 1, 2010 (High-low method): Arizona (AZ), Per Diem Rate Tables California (CA), Per Diem Rate Tables Colorado (CO), Per Diem Rate Tables District of Columbia (DC), Per Diem Rate Tables Florida (FL), Per Diem Rate Tables Illinois (IL), Per Diem Rate Tables Maryland (MD), Per Diem Rate Tables Massachusetts (MA), Per Diem Rate Tables New York (NY), Per Diem Rate Tables Pennsylvania (PA), Per Diem Rate Tables Rhode Island (RI), Per Diem Rate Tables Utah (UT), Per Diem Rate Tables Virginia (VA), Per Diem Rate Tables Washington (WA), Per Diem Rate Tables Wyoming (WY), Per Diem Rate Tables P Per diem rates: High-cost localities, High-low method. File 2011 taxes High-low method, High-low method. File 2011 taxes Internet, Per diem rates on the Internet. File 2011 taxes Regular federal method, Regular federal per diem rate method. File 2011 taxes Standard rate for unlisted localities, High-low method. File 2011 taxes , Regular federal per diem rate method. File 2011 taxes Transition rules, High-low method. File 2011 taxes , Federal per diem rate method. File 2011 taxes Publications (see Tax help) R Regular federal method: Introduction, Regular federal per diem rate method. File 2011 taxes Transition rules, Federal per diem rate method. File 2011 taxes T Table 2 (High-low method, October 1, 2010), Per Diem Rate Tables Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. File 2011 taxes Transition rules:, Transition Rules Example: High-low method, High-low method. File 2011 taxes Regular federal method, Federal per diem rate method. File 2011 taxes High-low method, High-low method. File 2011 taxes Regular federal method, Federal per diem rate method. File 2011 taxes TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications