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Freefile 6. Freefile   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Freefile Reporting Tips to Your EmployerElectronic tip statement. Freefile Final report. Freefile Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. Freefile All tips you receive are income and are subject to federal income tax. Freefile You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. Freefile The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Freefile Reporting your tip income correctly is not difficult. Freefile You must do three things. Freefile Keep a daily tip record. Freefile Report tips to your employer. Freefile Report all your tips on your income tax return. Freefile  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. Freefile This chapter will also show you how to treat allocated tips. Freefile For information on special tip programs and agreements, see Publication 531. Freefile Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. Freefile   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Freefile How to keep a daily tip record. Freefile   There are two ways to keep a daily tip record. Freefile You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Freefile You should keep your daily tip record with your tax or other personal records. Freefile You must keep your records for as long as they are important for administration of the federal tax law. Freefile For information on how long to keep records, see How long to keep records in chapter 1. Freefile    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Freefile To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. Freefile Also, Publication 1244 is available online at www. Freefile irs. Freefile gov/pub/irs-pdf/p1244. Freefile pdf. Freefile Publication 1244 includes a 1-year supply of Form 4070A. Freefile Each day, write in the information asked for on the form. Freefile   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Freefile Although you do not report these tips to your employer, you must report them on your tax return. Freefile   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Freefile Then, each workday, write the date and the following information. Freefile Cash tips you get directly from customers or from other employees. Freefile Tips from credit and debit card charge customers that your employer pays you. Freefile The value of any noncash tips you get, such as tickets, passes, or other items of value. Freefile The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Freefile Electronic tip record. Freefile   You can use an electronic system provided by your employer to record your daily tips. Freefile If you do, you must receive and keep a paper copy of this record. Freefile Service charges. Freefile    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Freefile This is part of your wages, not a tip. Freefile See examples below. Freefile Example 1. Freefile Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Freefile Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Freefile Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Freefile Do not include the 18% charge in your tip diary. Freefile Service charges that are paid to you are considered wages, not tips. Freefile Example 2. Freefile Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Freefile David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. Freefile Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Freefile Be sure to include this amount in your tip diary. Freefile Reporting Tips to Your Employer Why report tips to your employer. Freefile   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Freefile What tips to report. Freefile   Report to your employer only cash, check, and debit and credit card tips you receive. Freefile   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Freefile   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Freefile Do not report to your employer any portion of the tips you receive that you pass on to other employees. Freefile However, you must report tips you receive from other employees. Freefile    Do not report the value of any noncash tips, such as tickets or passes, to your employer. Freefile You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. Freefile How to report. Freefile    If your employer does not give you any other way to report tips, you can use Form 4070. Freefile Fill in the information asked for on the form, sign and date the form, and give it to your employer. Freefile To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Freefile   If you do not use Form 4070, give your employer a statement with the following information. Freefile Your name, address, and social security number. Freefile Your employer's name, address, and business name (if it is different from your employer's name). Freefile The month (or the dates of any shorter period) in which you received tips. Freefile The total tips required to be reported for that period. Freefile You must sign and date the statement. Freefile Be sure to keep a copy with your tax or other personal records. Freefile   Your employer may require you to report your tips more than once a month. Freefile However, the statement cannot cover a period of more than 1 calendar month. Freefile Electronic tip statement. Freefile   Your employer can have you furnish your tip statements electronically. Freefile When to report. Freefile   Give your report for each month to your employer by the 10th of the next month. Freefile If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Freefile Example. Freefile You must report your tips received in September 2014 by October 10, 2014. Freefile Final report. Freefile   If your employment ends during the month, you can report your tips when your employment ends. Freefile Penalty for not reporting tips. Freefile   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. Freefile (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Freefile ) The penalty amount is in addition to the taxes you owe. Freefile   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Freefile To do so, attach a statement to your return explaining why you did not report them. Freefile Giving your employer money for taxes. Freefile   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Freefile If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Freefile   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. Freefile All taxes on your regular pay. Freefile Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. Freefile Federal, state, and local income taxes on your reported tips. Freefile    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Freefile If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Freefile See Publication 505, Tax Withholding and Estimated Tax, for more information. Freefile    Uncollected taxes. Freefile You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. Freefile These uncollected taxes will be shown on your 2013 Form W-2. Freefile See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Freefile Reporting Tips on Your Tax Return How to report tips. Freefile    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. Freefile What tips to report. Freefile   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Freefile Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Freefile Add to the amount in box 1 only the tips you did not report to your employer. Freefile    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Freefile    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Freefile   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Freefile Cash and charge tips you received that totaled less than $20 for any month. Freefile The value of noncash tips, such as tickets, passes, or other items of value. Freefile Example. Freefile Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Freefile Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Freefile He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Freefile Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. Freefile He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Freefile Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Freefile    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Freefile To report these taxes, you must file a return even if you would not otherwise have to file. Freefile You must use Form 1040. Freefile (You cannot file Form 1040EZ or Form 1040A. Freefile )    Use Form 4137 to figure social security and Medicare taxes. Freefile Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Freefile Use Form 8959 to figure Additional Medicare Tax. Freefile    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Freefile To get railroad retirement credit, you must report tips to your employer. Freefile Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. Freefile   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Freefile For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Freefile   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Freefile You must report these amounts as additional tax on your return. Freefile Unlike the uncollected portion of the regular (1. Freefile 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. Freefile    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Freefile You must report these taxes on Form 1040, line 60. Freefile See the instructions for Form 1040, line 60. Freefile (You cannot file Form 1040EZ or Form 1040A. Freefile ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Freefile They are not included in box 1 with your wages and reported tips. Freefile If box 8 is blank, this discussion does not apply to you. Freefile What are allocated tips. Freefile   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Freefile Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Freefile No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. Freefile How were your allocated tips figured. Freefile   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Freefile Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Freefile For information about the exact allocation method used, ask your employer. Freefile Must you report your allocated tips on your tax return. Freefile   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Freefile Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Freefile Add to the amount in box 1 only the tips you did not report to your employer. Freefile This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. Freefile   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Freefile How to report allocated tips. Freefile   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Freefile (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. Freefile )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Freefile Complete Form 4137, and include the allocated tips on line 1 of the form. Freefile See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. Freefile Prev  Up  Next   Home   More Online Publications
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The Freefile

Freefile 6. Freefile   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Freefile Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Freefile In determining your U. Freefile S. Freefile income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Freefile The most common dual-status tax years are the years of arrival and departure. Freefile See Dual-Status Aliens in chapter 1. Freefile If you are married and choose to be treated as a U. Freefile S. Freefile resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Freefile Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Freefile Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Freefile S. Freefile Individual Income Tax Return 1040-C U. Freefile S. Freefile Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Freefile S. Freefile Estimated Tax for Nonresident Alien Individuals 1040NR U. Freefile S. Freefile Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Freefile Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Freefile If you have not previously established a fiscal tax year, your tax year is the calendar year. Freefile A calendar year is 12 consecutive months ending on December 31. Freefile If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Freefile S. Freefile resident for any calendar year, you will be treated as a U. Freefile S. Freefile resident for any part of your fiscal year that falls within that calendar year. Freefile Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Freefile Income from sources outside the United States is taxable if you receive it while you are a resident alien. Freefile The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Freefile For the part of the year you are a nonresident alien, you are taxed on income from U. Freefile S. Freefile sources and on certain foreign source income treated as effectively connected with a U. Freefile S. Freefile trade or business. Freefile (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Freefile ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Freefile The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Freefile S. Freefile citizen after receiving it and before the end of the year. Freefile Income from U. Freefile S. Freefile sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Freefile Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Freefile In certain cases, however, treaty provisions may apply while you were a resident alien. Freefile See chapter 9 for more information. Freefile When determining what income is taxed in the United States, you must consider exemptions under U. Freefile S. Freefile tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Freefile For a further discussion of tax treaties, see chapter 9. Freefile Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Freefile 1) Standard deduction. Freefile   You cannot use the standard deduction allowed on Form 1040. Freefile However, you can itemize any allowable deductions. Freefile 2) Exemptions. Freefile   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Freefile 3) Head of household. Freefile   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Freefile 4) Joint return. Freefile   You cannot file a joint return. Freefile However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Freefile 5) Tax rates. Freefile   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Freefile S. Freefile trade or business. Freefile You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Freefile However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Freefile S. Freefile national. Freefile  See the instructions for Form 1040NR to see if you qualify. Freefile    A U. Freefile S. Freefile national is an individual who, although not a U. Freefile S. Freefile citizen, owes his or her allegiance to the United States. Freefile U. Freefile S. Freefile nationals include American Samoans and Northern Mariana Islanders who chose to become U. Freefile S. Freefile nationals instead of U. Freefile S. Freefile citizens. Freefile 6) Tax credits. Freefile   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Freefile S. Freefile citizen or resident, as discussed in chapter 1. Freefile Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Freefile Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Freefile The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Freefile You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Freefile Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Freefile S. Freefile national, or Student or business apprentice from India. Freefile For more information, see Exemptions in chapter 5. Freefile How To Figure Tax When you figure your U. Freefile S. Freefile tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Freefile Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Freefile S. Freefile citizens and residents. Freefile Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Freefile You cannot take any deductions against this income. Freefile Social security and railroad retirement benefits. Freefile   During the part of the year you are a nonresident alien, 85% of any U. Freefile S. Freefile social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Freefile (See The 30% Tax in chapter 4. Freefile )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Freefile Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Freefile If you received U. Freefile S. Freefile social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Freefile You will not receive separate statements for the benefits received during your periods of U. Freefile S. Freefile residence and nonresidence. Freefile Therefore, it is important for you to keep careful records of these amounts. Freefile You will need this information to properly complete your return and determine your tax liability. Freefile If you received railroad retirement benefits while you were a nonresident alien, the U. Freefile S. Freefile Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Freefile If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Freefile Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Freefile Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Freefile There are certain restrictions that may apply. Freefile These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Freefile Foreign tax credit. Freefile   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Freefile   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Freefile For more information, see the Instructions for Form 1116 and Publication 514. Freefile Child and dependent care credit. Freefile   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Freefile Generally, you must be able to claim an exemption for your dependent. Freefile   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Freefile   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Freefile   For more information, get Publication 503 and Form 2441. Freefile Retirement savings contributions credit. Freefile   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Freefile You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Freefile Use Form 8880 to figure the credit. Freefile For more information, see Publication 590. Freefile Child tax credit. Freefile   You may be able to take this credit if you have a qualifying child. Freefile   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Freefile Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Freefile Is a U. Freefile S. Freefile citizen, a U. Freefile S. Freefile national, or a resident alien. Freefile Did not provide over half of his or her own support for 2013. Freefile Lived with you more than half of 2013. Freefile Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Freefile Is claimed as a dependent on your return. Freefile An adopted child is always treated as your own child. Freefile An adopted child includes a child lawfully placed with you for legal adoption. Freefile   See your form instructions for additional details. Freefile Adoption credit. Freefile   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Freefile This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Freefile To claim the adoption credit, file Form 8839 with the U. Freefile S. Freefile income tax return that you file. Freefile   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Freefile S. Freefile citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Freefile Payments You can report as payments against your U. Freefile S. Freefile income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Freefile These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Freefile S. Freefile sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Freefile Forms To File The U. Freefile S. Freefile income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Freefile Resident at end of year. Freefile   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Freefile S. Freefile resident on the last day of the tax year. Freefile Write “Dual-Status Return” across the top of the return. Freefile Attach a statement to your return to show the income for the part of the year you are a nonresident. Freefile You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Freefile Nonresident at end of year. Freefile   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Freefile S. Freefile resident on the last day of the tax year. Freefile Write “Dual-Status Return” across the top of the return. Freefile Attach a statement to your return to show the income for the part of the year you are a resident. Freefile You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Freefile   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Freefile For more information, see Expatriation Tax in chapter 4. Freefile Statement. Freefile   Any statement must have your name, address, and taxpayer identification number on it. Freefile You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Freefile When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Freefile If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Freefile In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Freefile If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Freefile If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Freefile If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Freefile If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Freefile In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Freefile O. Freefile Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Freefile Prev  Up  Next   Home   More Online Publications