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File tax extension 5. File tax extension   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. File tax extension However, if you fulfill certain requirements, two types of student loan assistance may be tax free. File tax extension The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. File tax extension Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. File tax extension This section describes the requirements for tax-free treatment of canceled student loans. File tax extension Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. File tax extension The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. File tax extension See Exception, later. File tax extension Eligible educational institution. File tax extension   This is an educational institution 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 tax extension Qualified lenders. File tax extension   These include the following. File tax extension The United States, or an instrumentality thereof. File tax extension A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. File tax extension A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. File tax extension An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. File tax extension   Occupations with unmet needs include medicine, nursing, teaching, and law. File tax extension Section 501(c)(3) organization. File tax extension   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. File tax extension Charitable. File tax extension Religious. File tax extension Educational. File tax extension Scientific. File tax extension Literary. File tax extension Testing for public safety. File tax extension Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). File tax extension The prevention of cruelty to children or animals. File tax extension Exception. File tax extension   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. File tax extension Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. File tax extension The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. File tax extension Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). File tax extension A state education loan repayment program eligible for funds under the Public Health Service Act. File tax extension Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). File tax extension You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. File tax extension Prev  Up  Next   Home   More Online Publications
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File tax extension Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. File tax extension , Students, teachers, and researchers. File tax extension A Accuracy-related penalties, Accuracy-related penalty. File tax extension Additional Medicare Tax, Additional Medicare Tax. File tax extension , Additional Medicare Tax. File tax extension Adoption credit Dual-status alien, Adoption credit. File tax extension Nonresident alien, Adoption credit. File tax extension Resident alien, Adoption credit. File tax extension Agricultural workers, Agricultural workers. File tax extension , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. File tax extension Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. File tax extension S. File tax extension possessions. File tax extension , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. File tax extension Source rule, Pensions and Annuities Asset-use test, Asset-use test. File tax extension Assistance (see Tax help) Athletes, professional, Professional athletes. File tax extension Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. File tax extension Beneficiary of estate or trust, Beneficiary of an estate or trust. File tax extension Business expenses, ordinary and necessary, Ordinary and necessary business expenses. File tax extension Business operations, Business operations. File tax extension Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. File tax extension S. File tax extension , Trade or Business in the United States Business-activities test, Business-activities test. File tax extension C Canada Commuters, Regular commuters from Canada or Mexico. File tax extension Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). File tax extension Residents of, Residents of Mexico or Canada or U. File tax extension S. File tax extension nationals. File tax extension Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. File tax extension Withholding tax, U. File tax extension S. File tax extension nationals or residents of Canada, Mexico, or South Korea. File tax extension Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. File tax extension Central withholding agreements, Central withholding agreements. File tax extension Charitable contributions, Charitable contributions. File tax extension Child and dependent care credit Dual-status alien, Child and dependent care credit. File tax extension Nonresident alien, Child and dependent care credit. File tax extension Resident alien, Child and dependent care credit. File tax extension Child tax credit Resident alien, Child tax credit. File tax extension , Child tax credit. File tax extension , Child tax credit. File tax extension Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. File tax extension Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. File tax extension Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. File tax extension Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. File tax extension Resident alien, Credit for the elderly or the disabled. File tax extension Credits against tax Child and dependent care credit, Child and dependent care credit. File tax extension , Child and dependent care credit. File tax extension Child tax credit, Child tax credit. File tax extension , Child tax credit. File tax extension , Child tax credit. File tax extension Credit for the elderly or the disabled, 6) Tax credits. File tax extension Dual-status alien, Credits Earned income credit, Earned income credit. File tax extension , 6) Tax credits. File tax extension Education credits, Education credits. File tax extension , Education credits. File tax extension , 6) Tax credits. File tax extension Excess social security tax withheld, Excess social security tax withheld. File tax extension Foreign tax credit, Foreign tax credit. File tax extension , Foreign tax credit. File tax extension Hope credit, Education credits. File tax extension , Education credits. File tax extension Lifetime learning credit, Education credits. File tax extension , Education credits. File tax extension Retirement savings contributions, Retirement savings contributions credit. File tax extension , Retirement savings contributions credit. File tax extension , Retirement savings contributions credit. File tax extension Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. File tax extension Tax withheld at source, Tax withheld at the source. File tax extension Tax withheld on partnership income, Tax withheld on partnership income. File tax extension Withholding from wages, Withholding from wages. File tax extension Crew members Alien status, Crew members. File tax extension Compensation, Crew members. File tax extension Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. File tax extension Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. File tax extension Depreciable property, Depreciable property. File tax extension Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. File tax extension Dividends, U. File tax extension S. File tax extension source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. File tax extension Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. File tax extension Earned income credit, 6) Tax credits. File tax extension Education credit, 6) Tax credits. File tax extension Exemptions, 2) Exemptions. File tax extension Foreign tax credit, Foreign tax credit. File tax extension Forms to file, Forms To File Head of household. File tax extension , 3) Head of household. File tax extension Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. File tax extension Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. File tax extension Tax rates, 5) Tax rates. File tax extension When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. File tax extension Nonresident alien, Earned income credit. File tax extension Resident alien, Earned income credit. File tax extension Education credits Dual-status alien, 6) Tax credits. File tax extension Nonresident alien, Education credits. File tax extension Resident alien, Education credits. File tax extension Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. File tax extension Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. File tax extension Employees of international organizations, Employees of international organizations. File tax extension Employees, household, Household employees. File tax extension Employees, withholding exemption under tax treaty, Employees and independent contractors. File tax extension Employer identification number, Employer identification number (EIN). File tax extension Estate, beneficiary, Beneficiary of an estate or trust. File tax extension Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. File tax extension Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. File tax extension Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. File tax extension Compensation from a foreign employer, Students and exchange visitors. File tax extension Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. File tax extension Treaty income, Income affected by treaties. File tax extension , Treaty Income Exempt individual, Exempt individual. File tax extension Exemption from withholding Employees, Employees and independent contractors. File tax extension Independent contractors, Employees and independent contractors. File tax extension Students, teachers, and researchers, Students, teachers, and researchers. File tax extension Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. File tax extension Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. File tax extension S. File tax extension nationals. File tax extension Residents of South Korea, Residents of South Korea. File tax extension U. File tax extension S. File tax extension nationals, Residents of Mexico or Canada or U. File tax extension S. File tax extension nationals. File tax extension Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. File tax extension Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. File tax extension Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. File tax extension Nonresident alien, Figuring Your Tax U. File tax extension S. File tax extension Virgin Islands, Aliens from the U. File tax extension S. File tax extension Virgin Islands. File tax extension Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. File tax extension Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. File tax extension , Foreign employer. File tax extension Foreign government employees Alien status, Foreign government-related individuals. File tax extension Exempt from U. File tax extension S. File tax extension tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. File tax extension S. File tax extension tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. File tax extension Foreign tax credit Dual-status alien, Foreign tax credit. File tax extension Nonresident alien, Foreign tax credit. File tax extension Resident alien, Foreign tax credit. File tax extension Forms, Form 8843. File tax extension 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. File tax extension , Foreign tax credit. File tax extension , Foreign tax credit. File tax extension 2063, Form 2063 2106, Deductible travel expenses. File tax extension 2210, Penalty for failure to pay estimated income tax. File tax extension 3903, Moving expenses. File tax extension 4563, Residents of American Samoa. File tax extension 4790 (see FinCEN 105) 6251, Alternative minimum tax. File tax extension 8233, Employees and independent contractors. File tax extension 8275, Disclosure statement. File tax extension 8288, Credit for tax withheld. File tax extension 8288-A, Credit for tax withheld. File tax extension 8288-B, Withholding certificates. File tax extension 8801, Credit for prior year minimum tax. File tax extension 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. File tax extension 8843, Form 8843. File tax extension 8854, Reporting requirements. File tax extension FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. File tax extension W-7, Individual taxpayer identification number (ITIN). File tax extension W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. File tax extension G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. File tax extension Resident alien, Head of household. File tax extension Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. File tax extension I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. File tax extension Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. File tax extension Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. File tax extension S. File tax extension sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. File tax extension Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. File tax extension Exemptions for spouse and dependents, Students and business apprentices from India. File tax extension Standard deduction, Students and business apprentices from India. File tax extension Withholding allowances, Students and business apprentices from India. File tax extension Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). File tax extension Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). File tax extension Intangible property, Intangible property. File tax extension Interest Portfolio, Portfolio interest. File tax extension , Interest that does not qualify as portfolio interest. File tax extension Interest income Contingent, Contingent interest. File tax extension Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. File tax extension Exempt from U. File tax extension S. File tax extension tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. File tax extension Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. File tax extension K Korea, South Exemptions, Residents of South Korea. File tax extension , Exemptions Married filing separately, Married nonresident alien. File tax extension Qualifying widow filing status, Qualifying widow(er). File tax extension Withholding tax, U. File tax extension S. File tax extension nationals or residents of Canada, Mexico, or South Korea. File tax extension L Last year of residency, Last Year of Residency Long-term U. File tax extension S. File tax extension resident Defined, Long-term resident defined. File tax extension Expatriation tax, Long-term resident defined. File tax extension Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. File tax extension Of nonresident aliens, Losses. File tax extension Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. File tax extension Resident alien, Married filing jointly. File tax extension Medical condition, Medical condition. File tax extension Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. File tax extension Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). File tax extension Residents of, Residents of Mexico or Canada or U. File tax extension S. File tax extension nationals. File tax extension Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. File tax extension Withholding tax, U. File tax extension S. File tax extension nationals or residents of Canada, Mexico, or South Korea. File tax extension Miscellaneous deductions, Job expenses and other miscellaneous deductions. File tax extension Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. File tax extension Multi-level marketing, Multi-level marketing. File tax extension , Multi-level marketing. File tax extension Municipal bonds, State and local government obligations. File tax extension N National of the United States, Qualifying widow(er). File tax extension , 5) Tax rates. File tax extension , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. File tax extension Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. File tax extension Business expenses, Ordinary and necessary business expenses. File tax extension Casualty and theft losses, Casualty and theft losses. File tax extension Charitable contributions, Charitable contributions. File tax extension Child care credit, Child and dependent care credit. File tax extension Credit for excess social security tax withheld, Excess social security tax withheld. File tax extension Credit for income tax withheld, Withholding from wages. File tax extension Credit for prior year minimum tax, Credit for prior year minimum tax. File tax extension Defined, Nonresident Aliens Earned income credit, Earned income credit. File tax extension Education credits, Education credits. File tax extension Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. File tax extension Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. File tax extension How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). File tax extension Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. File tax extension Losses, Losses. File tax extension Married filing jointly, Married nonresident alien. File tax extension Miscellaneous deductions, Job expenses and other miscellaneous deductions. File tax extension Moving expenses, Moving expenses. File tax extension Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). File tax extension Standard deduction, Standard deduction. File tax extension State and local income taxes, State and local income taxes. File tax extension Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. File tax extension Tax withheld at source, Tax withheld at the source. File tax extension Travel expenses, Travel expenses. File tax extension Withholding from partnership income, Tax withheld on partnership income. File tax extension Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. File tax extension Registered, Obligations in registered form. File tax extension Original issue discount, Original issue discount (OID). File tax extension P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. File tax extension Payment against U. File tax extension S. File tax extension tax, Payments Tax withheld at the source, Tax withheld at the source. File tax extension Withholding from wages, Tax Withheld Penalties, Penalties. File tax extension , Penalties Accuracy-related, Accuracy-related penalty. File tax extension Failure to file, Filing late. File tax extension Failure to pay, Paying tax late. File tax extension Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. File tax extension Fraud, Fraud. File tax extension Frivolous tax submission, Frivolous tax submission. File tax extension Negligence, Negligence or disregard. File tax extension Substantial understatement of income tax, Substantial understatement of income tax. File tax extension Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. File tax extension Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. File tax extension Pensions, Pensions. File tax extension Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. File tax extension Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. File tax extension S. File tax extension business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. File tax extension , Interest that does not qualify as portfolio interest. File tax extension Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. File tax extension Property Depreciable, Depreciable property. File tax extension Intangible, Intangible property. File tax extension Inventory, Inventory property. File tax extension Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. File tax extension Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. File tax extension S. File tax extension possessions. File tax extension , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. File tax extension Q Qualified investment entity Distributions paid by, Qualified investment entities. File tax extension R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. File tax extension Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. File tax extension Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. File tax extension S. File tax extension real property interest, U. File tax extension S. File tax extension real property interest. File tax extension Real property income, Real property income. File tax extension Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. File tax extension Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. File tax extension , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. File tax extension Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. File tax extension , Child tax credit. File tax extension , Child tax credit. File tax extension Defined, Resident Aliens Education credits, Education credits. File tax extension Head of household, Head of household. File tax extension Married filing jointly, Married filing jointly. File tax extension Qualifying widow(er), Qualifying widow(er). File tax extension Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. File tax extension Nonresident alien, Retirement savings contributions credit. File tax extension Resident alien, Retirement savings contributions credit. File tax extension Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. File tax extension Where to get, Where to get a sailing or departure permit. File tax extension Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. File tax extension Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. File tax extension Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. File tax extension Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). File tax extension Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. File tax extension Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. File tax extension Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. File tax extension State and local income taxes, State and local income taxes. File tax extension Stocks, trading in, Trading in stocks, securities, and commodities. File tax extension Student loan interest expense, Student loan interest expense. File tax extension Students Alien status, Students. File tax extension Engaged in U. File tax extension S. File tax extension business, Students and trainees. File tax extension Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. File tax extension Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. File tax extension , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. File tax extension , Students and business apprentices from India. File tax extension , Students and business apprentices from India. File tax extension , Students and business apprentices from India. File tax extension Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. File tax extension , Tax home. File tax extension Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. File tax extension Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. File tax extension Income affected by, Income affected by treaties. File tax extension Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. File tax extension Teachers Alien status, Teachers and trainees. File tax extension Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. File tax extension , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. File tax extension S. File tax extension , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. File tax extension Business operations, Business operations. File tax extension Income from U. File tax extension S. File tax extension sources, Effectively Connected Income Partnerships, Partnerships. File tax extension Personal services, Personal Services Students and trainees, Students and trainees. File tax extension Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. File tax extension Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. File tax extension Trainees, Teachers and trainees. 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