Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free Tax Usa

2011 Tax Return TurbotaxFree Online Tax FilingFederal Tax Forms 2012Aarp State Tax Filing For SeniorsFiling My 2012 TaxesHrblockfreetaxWww Irs Gov Form 1040xFree File Amended Tax Return2011 Free Tax Usa2011 Online Tax ReturnIrs 1040ez Form1040 Ez 2010Free Turbo Tax 2008H&r Block Free EfileForm 1040Free State Tax E FilingWww Aarp Org TaxaideFree Tax ServicesFree State And Federal Tax FilingFile State Tax Return FreeMy1040ezHow To Refile Taxes For 2012Amended 1040 FormOnline Tax Filing 1040nrState Tax FilingFree Online Federal Tax Filing 2011Freefilefillableforms Com2012 Tax Return AmendmentFile My Federal And State Taxes For FreeHow To Fill Out A Tax AmendmentStatetaxesIrs GovI Need To File My 2006 Taxes For FreeFiling/late Taxes For 2012Taxact 2011 Download Free1040ez Calculator2012taxesHighest State TaxesHow To Do An Amended Tax Return1040ez Download

Free Tax Usa

Free tax usa 11. Free tax usa   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. Free tax usa S. Free tax usa Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. Free tax usa This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free tax usa You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free tax usa These forms are discussed in this chapter. Free tax usa To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . Free tax usa If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. Free tax usa Read Aliens Required To Obtain Sailing or Departure Permits . Free tax usa Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. Free tax usa Useful Items - You may want to see: Form (and Instructions) 1040-C U. Free tax usa S. Free tax usa Departing Alien Income Tax Return 2063 U. Free tax usa S. Free tax usa Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. Free tax usa Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. Free tax usa If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. Free tax usa Category 1. Free tax usa   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. Free tax usa Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. Free tax usa However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. Free tax usa   The statement must be presented to an IRS office. Free tax usa Category 2. Free tax usa    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. Free tax usa S. Free tax usa tax under U. Free tax usa S. Free tax usa tax laws (described in chapter 10), and Who receive no other income from U. Free tax usa S. Free tax usa sources. Free tax usa If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. Free tax usa This is true even if your income is exempt from U. Free tax usa S. Free tax usa tax because of an income tax treaty, consular agreement, or international agreement. Free tax usa Category 3. Free tax usa   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. Free tax usa S. Free tax usa sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. Free tax usa S. Free tax usa Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. Free tax usa S. Free tax usa trade or business. Free tax usa (See Interest Income in chapter 3. Free tax usa ) Category 4. Free tax usa   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. Free tax usa S. Free tax usa sources while in the United States under those visas, other than: Income from employment authorized by the U. Free tax usa S. Free tax usa Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. Free tax usa S. Free tax usa trade or business. Free tax usa (See Interest Income in chapter 3. Free tax usa ) Category 5. Free tax usa   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. Free tax usa If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. Free tax usa Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. Free tax usa S. Free tax usa possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. Free tax usa S. Free tax usa possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. Free tax usa Category 6. Free tax usa   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. Free tax usa S. Free tax usa tax. Free tax usa Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. Free tax usa To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. Free tax usa See Forms To File , later. Free tax usa You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. Free tax usa See Paying Taxes and Obtaining Refunds , later. Free tax usa Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. Free tax usa Where to get a sailing or departure permit. Free tax usa   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. Free tax usa When to get a sailing or departure permit. Free tax usa   You should get your sailing or departure permit at least 2 weeks before you plan to leave. Free tax usa You cannot apply earlier than 30 days before your planned departure date. Free tax usa Do not wait until the last minute in case there are unexpected problems. Free tax usa Papers to submit. Free tax usa   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. Free tax usa Bring the following records with you if they apply. Free tax usa Your passport and alien registration card or visa. Free tax usa Copies of your U. Free tax usa S. Free tax usa income tax returns filed for the past 2 years. Free tax usa If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. Free tax usa Receipts for income taxes paid on these returns. Free tax usa Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. Free tax usa A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. Free tax usa If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. Free tax usa Proof of estimated tax payments for the past year and this year. Free tax usa Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. Free tax usa Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. Free tax usa Copies of the application for, and approval of, the grant. Free tax usa A statement of the amount paid, and your duties and obligations under the grant. Free tax usa A list of any previous grants. Free tax usa Documents indicating you qualify for any special tax treaty benefits claimed. Free tax usa Document verifying your date of departure from the United States, such as an airline ticket. Free tax usa Document verifying your U. Free tax usa S. Free tax usa taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). Free tax usa Note. Free tax usa   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. Free tax usa This applies whether or not your spouse requires a permit. Free tax usa Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. Free tax usa Employees in the IRS office can assist in filing these forms. Free tax usa Both forms have a “certificate of compliance” section. Free tax usa When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. Free tax usa S. Free tax usa tax obligations have been satisfied according to available information. Free tax usa Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. Free tax usa Form 2063 This is a short form that asks for certain information but does not include a tax computation. Free tax usa The following departing aliens can get their sailing or departure permits by filing Form 2063. Free tax usa Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. Free tax usa Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. Free tax usa However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. Free tax usa Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. Free tax usa The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. Free tax usa However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. Free tax usa Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. Free tax usa Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. Free tax usa When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. Free tax usa However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. Free tax usa See Bond To Ensure Payment , discussed later. Free tax usa The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. Free tax usa Returning to the United States. Free tax usa   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. Free tax usa You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. Free tax usa   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. Free tax usa The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. Free tax usa However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. Free tax usa Joint return on Form 1040-C. Free tax usa   Departing husbands and wives who are nonresident aliens cannot file joint returns. Free tax usa However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. Free tax usa Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. Free tax usa You must also pay any taxes due for past years. Free tax usa If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. Free tax usa However, the IRS cannot provide a refund at the time of departure. Free tax usa If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. Free tax usa Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. Free tax usa However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. Free tax usa The bond must equal the tax due plus interest to the date of payment as figured by the IRS. Free tax usa Information about the form of bond and security on it can be obtained from your IRS office. Free tax usa Filing Annual U. Free tax usa S. Free tax usa Income Tax Returns Form 1040-C is not an annual U. Free tax usa S. Free tax usa income tax return. Free tax usa If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. Free tax usa Chapters 5 and 7 discuss filing an annual U. Free tax usa S. Free tax usa income tax return. Free tax usa The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. Free tax usa S. Free tax usa income tax return. Free tax usa Prev  Up  Next   Home   More Online Publications
Español

Defense Intelligence Agency (DIA)

The Defense Intelligence Agency provides defense intelligence to "provide a decision advantage to warfighters, planners, and policy makers."

Contact the Agency or Department

Website: Defense Intelligence Agency (DIA)

E-mail:

Address: The Pentagon
Washington, DC 20340-5100

Phone Number: 202-231-5554

The Free Tax Usa

Free tax usa Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. Free tax usa Explican también cómo calcular la base de una propiedad. Free tax usa Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. Free tax usa Una pérdida puede ser o no ser deducible. Free tax usa Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. Free tax usa Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. Free tax usa Table of Contents 13. Free tax usa   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. Free tax usa   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. Free tax usa   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. Free tax usa Información adicional. Free tax usa Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. Free tax usa Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. Free tax usa   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. Free tax usa Excepción 2. Free tax usa Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Free tax usa Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications