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Filing 2006 Taxes

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Filing 2006 Taxes

Filing 2006 taxes 4. Filing 2006 taxes   Filing U. Filing 2006 taxes S. Filing 2006 taxes Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Filing 2006 taxes S. Filing 2006 taxes Tax ReturnU. Filing 2006 taxes S. Filing 2006 taxes Armed Forces. Filing 2006 taxes Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Filing 2006 taxes S. Filing 2006 taxes income tax return is required for your situation. Filing 2006 taxes If a U. Filing 2006 taxes S. Filing 2006 taxes return is required, your next step is to see if you meet the filing requirements. Filing 2006 taxes If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Filing 2006 taxes This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Filing 2006 taxes Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Filing 2006 taxes S. Filing 2006 taxes income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Filing 2006 taxes If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Filing 2006 taxes S. Filing 2006 taxes tax return, your filing requirement may be less than the amount in Table 4-1. Filing 2006 taxes For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Filing 2006 taxes Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Filing 2006 taxes For more information, see the Form 1040 instructions. Filing 2006 taxes Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Filing 2006 taxes S. Filing 2006 taxes tax return, you must determine your adjusted filing requirement. Filing 2006 taxes Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Filing 2006 taxes Personal exemption. Filing 2006 taxes   When figuring your filing requirement, your personal exemption is allowed in full. Filing 2006 taxes Do not reduce it for this purpose. Filing 2006 taxes Do not include exemptions for your dependents. Filing 2006 taxes Allowable standard deduction. Filing 2006 taxes   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Filing 2006 taxes Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Filing 2006 taxes Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Filing 2006 taxes S. Filing 2006 taxes income tax     Gross income from all sources (including excluded possession income)   Example. Filing 2006 taxes Barbara Spruce, a U. Filing 2006 taxes S. Filing 2006 taxes citizen, is single, under 65, and a bona fide resident of American Samoa. Filing 2006 taxes 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. Filing 2006 taxes S. Filing 2006 taxes income tax). Filing 2006 taxes Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Filing 2006 taxes   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Filing 2006 taxes You must file a U. Filing 2006 taxes S. Filing 2006 taxes income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Filing 2006 taxes    1. Filing 2006 taxes Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Filing 2006 taxes If your filing status is married filing separately, enter -0-   2. Filing 2006 taxes Personal exemption. Filing 2006 taxes 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. Filing 2006 taxes Add lines 1 and 2. Filing 2006 taxes You must file a U. Filing 2006 taxes S. Filing 2006 taxes income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Filing 2006 taxes 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Filing 2006 taxes . Filing 2006 taxes . Filing 2006 taxes AND at the end of 2013 you were*. Filing 2006 taxes . Filing 2006 taxes . Filing 2006 taxes THEN file a return if your gross income** was at least. Filing 2006 taxes . Filing 2006 taxes . Filing 2006 taxes 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. Filing 2006 taxes ** 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). Filing 2006 taxes 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). Filing 2006 taxes 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. Filing 2006 taxes *** 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. Filing 2006 taxes Example 1. Filing 2006 taxes James and Joan Thompson, one over 65, are U. Filing 2006 taxes S. Filing 2006 taxes citizens and bona fide residents of Puerto Rico during the entire tax year. Filing 2006 taxes They file a joint income tax return. Filing 2006 taxes 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. Filing 2006 taxes S. Filing 2006 taxes income tax). Filing 2006 taxes 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. Filing 2006 taxes S. Filing 2006 taxes income tax return because their gross income subject to U. Filing 2006 taxes S. Filing 2006 taxes tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Filing 2006 taxes Example 2. Filing 2006 taxes Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Filing 2006 taxes S. Filing 2006 taxes income tax return because her gross income subject to U. Filing 2006 taxes S. Filing 2006 taxes tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Filing 2006 taxes If you must file a U. Filing 2006 taxes S. Filing 2006 taxes income tax return, you may be able to file a paperless return using IRS e-file. Filing 2006 taxes See your form instructions or visit our website at IRS. Filing 2006 taxes gov. Filing 2006 taxes When To File If you file on a calendar year basis, the due date for filing your U. Filing 2006 taxes S. Filing 2006 taxes income tax return is April 15 following the end of your tax year. Filing 2006 taxes 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. Filing 2006 taxes If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Filing 2006 taxes For your 2013 tax return, the due date is April 15, 2014. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes See your form instructions for a list of designated private delivery services. Filing 2006 taxes Extension of Time To File You can get an extension of time to file your U. Filing 2006 taxes S. Filing 2006 taxes income tax return. Filing 2006 taxes Special rules apply for those living outside the United States. Filing 2006 taxes 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. Filing 2006 taxes Example. Filing 2006 taxes If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes You may also be charged penalties (see the Instructions for Form 4868). Filing 2006 taxes How to get the automatic extension. Filing 2006 taxes   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Filing 2006 taxes E-file Form 4868 using your personal computer or a tax professional. Filing 2006 taxes E-file and pay by credit or debit card. Filing 2006 taxes Your payment must be at least $1. Filing 2006 taxes You may pay by phone or over the Internet. Filing 2006 taxes Do not file Form 4868. Filing 2006 taxes File a paper Form 4868. Filing 2006 taxes If you are a fiscal year taxpayer, you must file a paper Form 4868. Filing 2006 taxes See Form 4868 for information on getting an extension using these options. Filing 2006 taxes When to file. Filing 2006 taxes   You must request the automatic extension by the due date for your return. Filing 2006 taxes You can file your return any time before the 6-month extension period ends. Filing 2006 taxes When you file your return. Filing 2006 taxes   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Filing 2006 taxes If you file Form 1040A, U. Filing 2006 taxes S. Filing 2006 taxes 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. Filing 2006 taxes Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Filing 2006 taxes You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Filing 2006 taxes 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. Filing 2006 taxes S. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Filing 2006 taxes For more information, see Publication 3, Armed Forces' Tax Guide. Filing 2006 taxes Married taxpayers. Filing 2006 taxes   If you file a joint return, only one spouse has to qualify for this automatic extension. Filing 2006 taxes However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Filing 2006 taxes How to get the extension. Filing 2006 taxes   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Filing 2006 taxes (See the situations listed under (2), earlier. Filing 2006 taxes ) Extension beyond 2 months. Filing 2006 taxes   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. Filing 2006 taxes File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Filing 2006 taxes Be sure to check the box on Form 4868, line 8, if appropriate. Filing 2006 taxes   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). Filing 2006 taxes   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes If you are not including a check or a money order, send your U. Filing 2006 taxes S. Filing 2006 taxes 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. Filing 2006 taxes S. Filing 2006 taxes tax return and all attachments to:  Internal Revenue Service P. Filing 2006 taxes O. Filing 2006 taxes Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Filing 2006 taxes S. Filing 2006 taxes return to these addresses if you are attaching Form 5074 or Form 8689. Filing 2006 taxes 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. Filing 2006 taxes Special Rules for Completing Your U. Filing 2006 taxes S. Filing 2006 taxes Tax Return If you are not excluding possession income from your U. Filing 2006 taxes S. Filing 2006 taxes tax return, follow the instructions for the specific forms you file. Filing 2006 taxes However, you may not qualify to claim the earned income credit (EIC). Filing 2006 taxes Earned income credit. Filing 2006 taxes   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. Filing 2006 taxes S. Filing 2006 taxes tax return. Filing 2006 taxes 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. Filing 2006 taxes S. Filing 2006 taxes Armed Forces. Filing 2006 taxes U. Filing 2006 taxes S. Filing 2006 taxes Armed Forces. Filing 2006 taxes   U. Filing 2006 taxes S. Filing 2006 taxes 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. Filing 2006 taxes Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Filing 2006 taxes 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. Filing 2006 taxes Income from American Samoa or Puerto Rico excluded. Filing 2006 taxes   You will not be allowed to take deductions and credits that apply to the excluded income. Filing 2006 taxes The additional information you need follows. Filing 2006 taxes 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. Filing 2006 taxes S. Filing 2006 taxes income tax return. Filing 2006 taxes 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. Filing 2006 taxes S. Filing 2006 taxes tax return. Filing 2006 taxes 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). Filing 2006 taxes Figuring the deduction. Filing 2006 taxes   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Filing 2006 taxes   Gross income subject to U. Filing 2006 taxes S. Filing 2006 taxes 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). Filing 2006 taxes Moving expense deduction. Filing 2006 taxes   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Filing 2006 taxes Likewise, the expenses of a move back to the United States are generally attributable to U. Filing 2006 taxes S. Filing 2006 taxes earned income. Filing 2006 taxes   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. Filing 2006 taxes S. Filing 2006 taxes tax return. Filing 2006 taxes For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Filing 2006 taxes   If you are claiming expenses for a move from a U. Filing 2006 taxes S. Filing 2006 taxes possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Filing 2006 taxes For purposes of deducting moving expenses, the possessions are considered part of the United States. Filing 2006 taxes See Publication 521, Moving Expenses, for information about what expenses are deductible. Filing 2006 taxes Self-employment tax deduction. Filing 2006 taxes   Generally, if you are reporting self-employment income on your U. Filing 2006 taxes S. Filing 2006 taxes return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Filing 2006 taxes This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Filing 2006 taxes   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. Filing 2006 taxes   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Filing 2006 taxes This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Filing 2006 taxes   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. Filing 2006 taxes   Self-employment income subject to U. Filing 2006 taxes S. Filing 2006 taxes income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Filing 2006 taxes Include the deductible part of this amount on Form 1040, line 27. Filing 2006 taxes Individual retirement arrangement (IRA) deduction. Filing 2006 taxes   Do not take excluded income into account when figuring your deductible IRA contribution. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes Then multiply your full standard deduction by the following fraction. Filing 2006 taxes   Gross income subject to U. Filing 2006 taxes S. Filing 2006 taxes 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). Filing 2006 taxes ” This calculation may not be the same as the one you used to determine if you need to file a U. Filing 2006 taxes S. Filing 2006 taxes tax return. Filing 2006 taxes Itemized Deductions Most itemized deductions do not apply to a particular type of income. Filing 2006 taxes However, itemized deductions can be divided into three categories. Filing 2006 taxes Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Filing 2006 taxes Those that apply specifically to income subject to U. Filing 2006 taxes S. Filing 2006 taxes income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Filing 2006 taxes Those that do not apply to specific income must be allocated between your gross income subject to U. Filing 2006 taxes S. Filing 2006 taxes income tax and your total gross income from all sources. Filing 2006 taxes The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Filing 2006 taxes Example. Filing 2006 taxes In 2013, you and your spouse are both under 65 and U. Filing 2006 taxes S. Filing 2006 taxes citizens who are bona fide residents of Puerto Rico during the entire tax year. Filing 2006 taxes You file a joint income tax return. Filing 2006 taxes During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Filing 2006 taxes S. Filing 2006 taxes gross income) and your spouse earned $60,000 from the U. Filing 2006 taxes S. Filing 2006 taxes Government. Filing 2006 taxes You have $16,000 of itemized deductions that do not apply to any specific type of income. Filing 2006 taxes 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). Filing 2006 taxes 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. Filing 2006 taxes   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. Filing 2006 taxes Overall limitation on itemized deductions. Filing 2006 taxes   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. Filing 2006 taxes Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Filing 2006 taxes However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Filing 2006 taxes See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Filing 2006 taxes Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Filing 2006 taxes S. Filing 2006 taxes tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Filing 2006 taxes However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Filing 2006 taxes S. Filing 2006 taxes tax return. Filing 2006 taxes The foreign tax credit is generally figured on Form 1116. Filing 2006 taxes If you have income, such as U. Filing 2006 taxes S. Filing 2006 taxes 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. Filing 2006 taxes You make this reduction for each separate income category. Filing 2006 taxes To find the amount of this reduction, use the following formula for each income category. Filing 2006 taxes 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. Filing 2006 taxes For more information on the foreign tax credit, see Publication 514. Filing 2006 taxes Example. Filing 2006 taxes Jason and Lynn Reddy are U. Filing 2006 taxes S. Filing 2006 taxes citizens who were bona fide residents of Puerto Rico during all of 2013. Filing 2006 taxes They file a joint tax return. Filing 2006 taxes The following table shows their excludable and taxable income for U. Filing 2006 taxes S. Filing 2006 taxes federal income tax purposes. Filing 2006 taxes   Taxable   Excludable Jason's wages from  U. Filing 2006 taxes S. Filing 2006 taxes Government $25,000     Lynn's wages from Puerto Rico  corp. Filing 2006 taxes     $15,000 Dividend from Puerto Rico corp. Filing 2006 taxes doing business in Puerto Rico     200 Dividend from U. Filing 2006 taxes S. Filing 2006 taxes  corp. Filing 2006 taxes doing business  in U. Filing 2006 taxes S. Filing 2006 taxes * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Filing 2006 taxes   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Filing 2006 taxes They have gross income of $26,000 for U. Filing 2006 taxes S. Filing 2006 taxes tax purposes. Filing 2006 taxes They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Filing 2006 taxes They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Filing 2006 taxes S. Filing 2006 taxes return. Filing 2006 taxes They fill out one Form 1116 for wages and one Form 1116 for the dividend. Filing 2006 taxes Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Filing 2006 taxes   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. Filing 2006 taxes Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Filing 2006 taxes A U. Filing 2006 taxes S. Filing 2006 taxes citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Filing 2006 taxes This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Filing 2006 taxes S. Filing 2006 taxes income tax return must otherwise be filed). Filing 2006 taxes Bona fide residents of the possessions discussed in this publication are considered U. Filing 2006 taxes S. Filing 2006 taxes residents for this purpose and are subject to the self-employment tax. Filing 2006 taxes Forms to file. Filing 2006 taxes   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Filing 2006 taxes If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Filing 2006 taxes 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. Filing 2006 taxes If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Filing 2006 taxes Do not file forms 1040-SS or 1040-PR with Form 1040. Filing 2006 taxes 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. Filing 2006 taxes Chapter 11 Bankruptcy cases. Filing 2006 taxes   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. Filing 2006 taxes S. Filing 2006 taxes Income Tax Return for Estates and Trusts) of the bankruptcy estate. Filing 2006 taxes However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Filing 2006 taxes   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Filing 2006 taxes   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Filing 2006 taxes Additional Medicare Tax Beginning in 2013, a 0. Filing 2006 taxes 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). Filing 2006 taxes Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Filing 2006 taxes A self-employment loss should not be considered for purposes of this tax. Filing 2006 taxes RRTA compensation should be separately compared to the threshold. Filing 2006 taxes Your employer is responsible for withholding the 0. Filing 2006 taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Filing 2006 taxes You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Filing 2006 taxes There are no special rules for U. Filing 2006 taxes S. Filing 2006 taxes citizens and nonresident aliens living abroad for purposes of this provision. Filing 2006 taxes 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. Filing 2006 taxes For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Filing 2006 taxes irs. Filing 2006 taxes gov and enter the following words in the search box: Additional Medicare Tax. Filing 2006 taxes You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Filing 2006 taxes Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Filing 2006 taxes Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Filing 2006 taxes Forms to file. Filing 2006 taxes   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. Filing 2006 taxes For more information, see Form 8960 and its instructions. Filing 2006 taxes 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. Filing 2006 taxes This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Filing 2006 taxes In this situation, you may need to make estimated tax payments. Filing 2006 taxes 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. Filing 2006 taxes Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Filing 2006 taxes If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Filing 2006 taxes Or, you can make your payments electronically and not have to file any paper forms. Filing 2006 taxes See the Form 1040-ES instructions for information on making payments. Filing 2006 taxes 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. Filing 2006 taxes American Samoa. Filing 2006 taxes The Commonwealth of Puerto Rico. Filing 2006 taxes The Commonwealth of the Northern Mariana Islands. Filing 2006 taxes Guam. Filing 2006 taxes The U. Filing 2006 taxes S. Filing 2006 taxes Virgin Islands. Filing 2006 taxes 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. Filing 2006 taxes 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. Filing 2006 taxes How to make your request. Filing 2006 taxes   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Filing 2006 taxes R. Filing 2006 taxes B. Filing 2006 taxes 900 available at www. Filing 2006 taxes irs. Filing 2006 taxes gov/pub/irs-irbs/irb06-49. Filing 2006 taxes pdf. Filing 2006 taxes    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Filing 2006 taxes S. Filing 2006 taxes competent authority assistance under tax treaties. Filing 2006 taxes As noted, an update to Revenue Procedure 2006-23 will be published in the future. Filing 2006 taxes   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Filing 2006 taxes It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Filing 2006 taxes You (or a person having authority to sign your federal return) must sign and date the request. Filing 2006 taxes    Send your written request for U. Filing 2006 taxes S. Filing 2006 taxes assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Filing 2006 taxes W. Filing 2006 taxes  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Filing 2006 taxes Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Filing 2006 taxes S. Filing 2006 taxes tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Filing 2006 taxes S. Filing 2006 taxes Individual Income Tax Return. Filing 2006 taxes Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Filing 2006 taxes Attach a copy of the request to the form. Filing 2006 taxes 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. Filing 2006 taxes See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Filing 2006 taxes Prev  Up  Next   Home   More Online Publications
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K

The Filing 2006 Taxes

Filing 2006 taxes Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Filing 2006 taxes Accrued leave payment Disability retirement and, Accrued leave payment. Filing 2006 taxes Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). Filing 2006 taxes Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Filing 2006 taxes Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. Filing 2006 taxes Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. Filing 2006 taxes Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. Filing 2006 taxes Bequests, Gifts and inheritances. Filing 2006 taxes Blind persons Standard deduction for, Higher standard deduction for blindness. Filing 2006 taxes C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. Filing 2006 taxes Chronically ill, defined, Terminally or chronically ill defined. Filing 2006 taxes Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. Filing 2006 taxes Contributions Foreign employment, Foreign employment contributions. Filing 2006 taxes Pension or annuity, Cost. Filing 2006 taxes Cost, pension or annuity, Cost. Filing 2006 taxes Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. Filing 2006 taxes Standard deduction, Decedent's final return. Filing 2006 taxes Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. Filing 2006 taxes Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. Filing 2006 taxes Disability Person with, Persons with disabilities. Filing 2006 taxes Physician's statement, Physician's statement. Filing 2006 taxes Total and permanent, Permanent and total disability. Filing 2006 taxes Disability income, Disability Pensions, Other compensation. Filing 2006 taxes , Disability income. Filing 2006 taxes Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. Filing 2006 taxes E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). Filing 2006 taxes Employment tax withholding, Reminders Employment taxes, Employment taxes. Filing 2006 taxes Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Filing 2006 taxes Filing requirements Decedents, Dependents. Filing 2006 taxes General requirements, General Requirements Surviving spouse, Surviving spouse. Filing 2006 taxes Final return for decedent Standard deduction, Decedent's final return. Filing 2006 taxes First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. Filing 2006 taxes Form, Credit for the Elderly or the Disabled, Physician's statement. Filing 2006 taxes 1099-R, Form 1099-R. Filing 2006 taxes , Form 1099-R. Filing 2006 taxes 5329, Form 5329. Filing 2006 taxes 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. Filing 2006 taxes W-4P, Withholding. Filing 2006 taxes Free tax services, Free help with your tax return. Filing 2006 taxes G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. Filing 2006 taxes H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. Filing 2006 taxes Gross, defined, Gross income. Filing 2006 taxes Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. Filing 2006 taxes Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. Filing 2006 taxes Deductible contribution, Deductible contribution. Filing 2006 taxes Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. Filing 2006 taxes Injury benefits, Sickness and Injury Benefits, Cost paid by you. Filing 2006 taxes Insurance Accident and health, Other compensation. Filing 2006 taxes , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. Filing 2006 taxes Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. Filing 2006 taxes L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Filing 2006 taxes Maintenance and personal care services, Maintenance and personal care services. Filing 2006 taxes Qualified insurance contracts, Qualified long-term care insurance contracts. Filing 2006 taxes Qualified services, Qualified long-term care services. Filing 2006 taxes Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. Filing 2006 taxes Lump-sum distributions, Lump-sum distributions. Filing 2006 taxes Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. Filing 2006 taxes Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. Filing 2006 taxes Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. Filing 2006 taxes Blind spouse Standard deduction, Spouse 65 or older or blind. Filing 2006 taxes Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. Filing 2006 taxes , Medicare Part B. Filing 2006 taxes , Medicare Part D. Filing 2006 taxes Benefits, Medicare. Filing 2006 taxes Medicines, Medicines Imported, Imported medicines and drugs. Filing 2006 taxes Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. Filing 2006 taxes Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. Filing 2006 taxes N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. Filing 2006 taxes Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. Filing 2006 taxes Nontaxable income, Payments from a state fund for victims of crime. Filing 2006 taxes Accident or health insurance benefits, Other compensation. Filing 2006 taxes Bequests, Gifts and inheritances. Filing 2006 taxes Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. Filing 2006 taxes Inheritances, Gifts and inheritances. Filing 2006 taxes Mortgage assistance payments, Mortgage assistance payments. Filing 2006 taxes No-fault insurance benefits, Other compensation. Filing 2006 taxes Nutrition program for elderly, Nutrition Program for the Elderly. Filing 2006 taxes Public assistance payments, Welfare benefits. Filing 2006 taxes Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. Filing 2006 taxes Winter energy use, Payments to reduce cost of winter energy use. Filing 2006 taxes Workers' compensation, Workers' Compensation Nursing home, Nursing home. Filing 2006 taxes Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. Filing 2006 taxes Nutrition program for elderly, Nutrition Program for the Elderly. Filing 2006 taxes O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Filing 2006 taxes Other items, Other Items Overall limitation, Overall limitation. Filing 2006 taxes P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. Filing 2006 taxes Prepaid insurance premiums, Prepaid insurance premiums. Filing 2006 taxes Preparer, paid, Reminders Preparing your return, Return preparation assistance. Filing 2006 taxes Profit-sharing plan, Retirement and profit-sharing plans. Filing 2006 taxes Public assistance payments, Welfare benefits. Filing 2006 taxes Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. Filing 2006 taxes Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. Filing 2006 taxes Executors and administrators, Dependents. Filing 2006 taxes Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. Filing 2006 taxes Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. Filing 2006 taxes Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. Filing 2006 taxes Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. Filing 2006 taxes Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). Filing 2006 taxes Blind persons, Higher standard deduction for blindness. Filing 2006 taxes Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. Filing 2006 taxes Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. Filing 2006 taxes Starting date, annuity, Cost. Filing 2006 taxes State fund for victims of crime, Payments from a state fund for victims of crime. Filing 2006 taxes Substantial gainful activity, Substantial gainful activity. Filing 2006 taxes Surrender of Iife insurance, Surrender of policy for cash. Filing 2006 taxes Surviving Spouse, Reminders Surviving spouse, Surviving spouse. Filing 2006 taxes Surviving spouse, insurance, Surviving spouse. Filing 2006 taxes Survivors of retirees, Survivors of retirees. Filing 2006 taxes T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Filing 2006 taxes Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. Filing 2006 taxes Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. Filing 2006 taxes Total and permanent disability, defined, Permanent and total disability. Filing 2006 taxes Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. Filing 2006 taxes S. Filing 2006 taxes citizen or resident, U. Filing 2006 taxes S. Filing 2006 taxes citizen or resident alien. Filing 2006 taxes Unemployment compensation, Unemployment compensation. Filing 2006 taxes V Veterans' benefits, Veterans' benefits. Filing 2006 taxes Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. Filing 2006 taxes Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Filing 2006 taxes Volunteer work, Volunteer work. Filing 2006 taxes W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. Filing 2006 taxes Withholding Employment tax, Reminders Pensions and annuities, Withholding. Filing 2006 taxes Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. Filing 2006 taxes Prev  Up     Home   More Online Publications