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H R Block 2011 Return

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H R Block 2011 Return

H r block 2011 return Index A Additional child tax credit, Additional child tax credit. H r block 2011 return Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. H r block 2011 return , Additional Medicare Tax. H r block 2011 return , Additional Medicare Tax. H r block 2011 return , Additional Medicare Tax. H r block 2011 return , Additional Medicare Tax. H r block 2011 return , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. H r block 2011 return Armed forces, U. H r block 2011 return S. H r block 2011 return Bona fide residence, Special rule for members of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return Armed Forces, U. H r block 2011 return S. H r block 2011 return Earned income credit, Earned income credit. H r block 2011 return , U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return Source of income, U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return Spouse, Special rule for civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return , Civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return , Civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return , Civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return , Civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return , Civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return , Civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. H r block 2011 return Bona fide residence, Bona Fide Residence, Worldwide gross income. H r block 2011 return Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. H r block 2011 return Nonresident aliens, Special rule for nonresident aliens. H r block 2011 return Possession, days in, Days of presence in a possession. H r block 2011 return Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. H r block 2011 return S. H r block 2011 return , days in, Days of presence in the United States. H r block 2011 return Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. H r block 2011 return Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. H r block 2011 return S. H r block 2011 return Armed Forces, Special rule for members of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. H r block 2011 return Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. H r block 2011 return Child, defined, Days of presence in a possession. H r block 2011 return Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. H r block 2011 return Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. H r block 2011 return Alternative basis, Alternative basis. H r block 2011 return Multi-year compensation, Multi-year compensation. H r block 2011 return Time basis, Time basis. H r block 2011 return Competent Authority Assistance, Competent Authority Assistance How to make your request, How to make your request. H r block 2011 return Credit or Refund File a claim for credit or refund of any overpayment sought, Credit or Refund Credits Earned income, Reminders, Earned income credit. H r block 2011 return Foreign tax, U. H r block 2011 return S. H r block 2011 return Government employees. H r block 2011 return , Moving expense deduction. H r block 2011 return , Foreign Tax Credit if Possession Income Is Excluded D Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. H r block 2011 return Moving expenses U. H r block 2011 return S. H r block 2011 return return, Moving expense deduction. H r block 2011 return Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. H r block 2011 return Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. H r block 2011 return Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. H r block 2011 return Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. H r block 2011 return , Estimated tax payments. H r block 2011 return , Estimated tax payments. H r block 2011 return , Estimated tax payments. H r block 2011 return , Estimated tax payments. H r block 2011 return , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. H r block 2011 return S. H r block 2011 return return, Extension of Time To File USVI, Extension of time to file. H r block 2011 return F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. H r block 2011 return CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. H r block 2011 return Guam, Guam, Double Taxation Form 5074, Form 5074. H r block 2011 return Possessions, Filing Information for Individuals in Certain U. H r block 2011 return S. H r block 2011 return Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. H r block 2011 return S. H r block 2011 return return, Filing Requirement if Possession Income Is Excluded USVI, The U. H r block 2011 return S. H r block 2011 return Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. H r block 2011 return Form 4868, Extension of time to file. H r block 2011 return Form 8689, Form 8689. H r block 2011 return Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. H r block 2011 return 1040-SS, Self-employment tax. H r block 2011 return , Additional child tax credit. H r block 2011 return , Self-employment tax. H r block 2011 return , Self-employment tax. H r block 2011 return , Self-employment tax. H r block 2011 return 1040INFO, Form 1040INFO. H r block 2011 return 1040NR, Nonresident alien. H r block 2011 return , Nonresident alien. H r block 2011 return , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. H r block 2011 return S. H r block 2011 return Government employees. H r block 2011 return , Moving expense deduction. H r block 2011 return , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. H r block 2011 return , Moving expense deduction. H r block 2011 return , Moving expense deduction. H r block 2011 return , Moving expense deduction. H r block 2011 return , Moving expense deduction. H r block 2011 return , Moving expense deduction. H r block 2011 return 4563, Form 4563. H r block 2011 return 4563, illustrated example, Illustrated Example of Form 4563, Line 15. H r block 2011 return , 4868, Extension of time to file. H r block 2011 return , Automatic 6-Month Extension 5074, Form 5074. H r block 2011 return , Moving expense deduction. H r block 2011 return , Form 5074. H r block 2011 return , Moving expense deduction. H r block 2011 return 5074, illustrated example, Illustrated Example of Form 5074, Part III. H r block 2011 return , 8689, Form 8689. H r block 2011 return 8689, illustrated example, Illustrated Example of Form 8689, Part IV. H r block 2011 return , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. H r block 2011 return Fringe benefits, Certain fringe benefits sourced on a geographical basis. H r block 2011 return G Government employees, U. H r block 2011 return S. H r block 2011 return (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. H r block 2011 return H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. H r block 2011 return Labor or personal services, Compensation for Labor or Personal Services, Pensions. H r block 2011 return Pensions, Pensions. H r block 2011 return Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. H r block 2011 return , Alternative basis. H r block 2011 return Source of, Possession Source Income U. H r block 2011 return S. H r block 2011 return Armed Forces, U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return U. H r block 2011 return S. H r block 2011 return income rule, U. H r block 2011 return S. H r block 2011 return income rule. H r block 2011 return Income from American Samoa or Puerto Rico excluded. H r block 2011 return , Income from American Samoa or Puerto Rico excluded. H r block 2011 return Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. H r block 2011 return Inventory Sales or other dispositions of, Inventory. H r block 2011 return Investment income, Investment Income, Royalties. H r block 2011 return IRA deduction, Individual retirement arrangement (IRA) deduction. H r block 2011 return Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. H r block 2011 return S. H r block 2011 return return, Moving expense deduction. H r block 2011 return N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. H r block 2011 return , Net Investment Income Tax. H r block 2011 return , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. H r block 2011 return Permanent home, Permanent home. H r block 2011 return Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. H r block 2011 return Personal service income, Compensation for Labor or Personal Services, Pensions. H r block 2011 return Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. H r block 2011 return Labor or personal services, Compensation for Labor or Personal Services, Pensions. H r block 2011 return Pensions, Pensions. H r block 2011 return Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. H r block 2011 return , Alternative basis. H r block 2011 return U. H r block 2011 return S. H r block 2011 return Armed Forces, U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return U. H r block 2011 return S. H r block 2011 return income rule, U. H r block 2011 return S. H r block 2011 return income rule. H r block 2011 return Possessions, list of, Introduction Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. H r block 2011 return Nonresident aliens, Special rule for nonresident aliens. H r block 2011 return Possession, days in, Days of presence in a possession. H r block 2011 return Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Permanent home, Permanent home. H r block 2011 return Student, Student U. H r block 2011 return S. H r block 2011 return , days in, Days of presence in the United States. H r block 2011 return Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. H r block 2011 return Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. H r block 2011 return Reminders Earned income credit (EIC). H r block 2011 return , Reminders Electronic filing. H r block 2011 return , Reminders Rental income, Rental income. H r block 2011 return Resident alien (see specific possession) Royalty income, Royalties. H r block 2011 return S Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Self-employment tax U. H r block 2011 return S. H r block 2011 return return, Self-Employment Tax Self-employment tax deduction, Self-employment tax deduction. H r block 2011 return Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. H r block 2011 return , Alternative basis. H r block 2011 return Significant connection, Significant Connection, Source of income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. H r block 2011 return Labor or personal services, Compensation for Labor or Personal Services, Pensions. H r block 2011 return Pensions, Pensions. H r block 2011 return Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. H r block 2011 return , Alternative basis. H r block 2011 return U. H r block 2011 return S. H r block 2011 return Armed Forces, U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return U. H r block 2011 return S. H r block 2011 return income rule, U. H r block 2011 return S. H r block 2011 return income rule. H r block 2011 return Special rules for filing (see specific possession) Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property Sports event, charitable, Charitable Sports Event Standard deduction, Standard Deduction Statement of Specified Foreign Financial Assets, Form 8938,, Reminders Student, Student T Tables U. H r block 2011 return S. H r block 2011 return filing requirements for most taxpayers (Table 4-1), U. H r block 2011 return S. H r block 2011 return source of income (Table 2-1), Table 2-1. H r block 2011 return General Rules for Determining U. H r block 2011 return S. H r block 2011 return Source of Income Tax help, How To Get Tax Help Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Taxpayer Clinics, Low Income Taxpayer Clinics, Low Income Taxpayer Clinics (LITCs). H r block 2011 return TTY/TDD information, How To Get Tax Help U U. H r block 2011 return S. H r block 2011 return Armed Forces Bona fide residence, Special rule for members of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return Earned income credit, Earned income credit. H r block 2011 return , U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return Source of income, U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return Spouse, Special rule for civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return , Civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return , Civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return , Civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return , Civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return , Civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return , Civilian spouse of active duty member of the U. H r block 2011 return S. H r block 2011 return Armed Forces. H r block 2011 return U. H r block 2011 return S. H r block 2011 return Government employees (see specific possession) U. H r block 2011 return S. H r block 2011 return income rule, U. H r block 2011 return S. H r block 2011 return income rule. H r block 2011 return U. H r block 2011 return S. H r block 2011 return return with excluded income, Deductions if Possession Income Is Excluded U. H r block 2011 return S. H r block 2011 return return, possession income excluded on, Special Rules for Completing Your U. H r block 2011 return S. H r block 2011 return Tax Return, Foreign Tax Credit if Possession Income Is Excluded Credits Earned income credit, Earned income credit. H r block 2011 return Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. H r block 2011 return Itemized deductions, Itemized Deductions Moving expenses, Moving expense deduction. H r block 2011 return Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. H r block 2011 return Standard deduction, Standard Deduction U. H r block 2011 return S. H r block 2011 return taxation of possession income, to get information on, Introduction U. H r block 2011 return S. H r block 2011 return Virgin Islands (USVI), The U. H r block 2011 return S. H r block 2011 return Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. H r block 2011 return Form 4868, Extension of time to file. H r block 2011 return Form 8689, Form 8689. H r block 2011 return V Virgin Islands, U. H r block 2011 return S. H r block 2011 return , The U. H r block 2011 return S. H r block 2011 return Virgin Islands, Double Taxation W When to file U. H r block 2011 return S. H r block 2011 return return, When To File, Extension beyond 2 months. H r block 2011 return Where To File U. H r block 2011 return S. H r block 2011 return return, Where To File Which return to file (see specific possession) Who must file U. H r block 2011 return S. H r block 2011 return return, Filing Requirement if Possession Income Is Excluded Prev  Up     Home   More Online Publications
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To avoid insurance fraud:

  • When shopping for insurance on the Internet, check that the website is secure. Look for the lock icon, a URL that begins "https:" and never provide personal information if you don't trust the site.
  • Be wary of people selling insurance door-to-door and over the telephone.
  • Be suspicious if, after an accident, a stranger contacts you to offer "quick cash" or recommends a particular attorney or health care provider. Report the incident to your police department.
  • Don't give your insurance identification numbers to companies you don't know.
  • Carry a disposable camera in your glove compartment. If you are in an accident, take pictures of the damage and the people involved. Ask for names, telephone numbers, and driver's license information for all those involved. Getting contact information for any witnesses is also a good idea.

If you suspect fraud, call the National Insurance Crime Bureau's hotline at 1-800-835-6422. For more information, check out the Coalition Against Insurance Fraud

The H R Block 2011 Return

H r block 2011 return Publication 570 - Introductory Material Table of Contents Future developments. H r block 2011 return What's New Reminders IntroductionOrdering forms and publications. H r block 2011 return Tax questions. H r block 2011 return Useful Items - You may want to see: Future developments. H r block 2011 return For information about any additional changes to the 2013 tax law affecting Pub. H r block 2011 return 570, please go to www. H r block 2011 return irs. H r block 2011 return gov/pub570. H r block 2011 return What's New Maximum income subject to social security tax. H r block 2011 return . H r block 2011 return  For 2013, the maximum amount of self-employment income subject to social security is $113,700. H r block 2011 return Optional methods to figure net earnings. H r block 2011 return . H r block 2011 return  For 2013, the maximum income for using the optional methods is $4,640. H r block 2011 return Additional Medicare Tax. H r block 2011 return  Beginning in 2013, you may be required to pay Additional Medicare Tax. H r block 2011 return Also, you may need to report Additional Medicare Tax withheld by your employer. H r block 2011 return For more information, see Additional Medicare Tax under Special Rules for Completing Your U. H r block 2011 return S. H r block 2011 return Tax Return in chapter 4. H r block 2011 return Net Investment Income Tax. H r block 2011 return  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. H r block 2011 return 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. H r block 2011 return Bona fide residents of Puerto Rico and American Samoa who 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. H r block 2011 return Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. H r block 2011 return The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. H r block 2011 return For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. H r block 2011 return Reminders Individual taxpayer identification numbers (ITINs) for aliens. H r block 2011 return  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. H r block 2011 return For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. H r block 2011 return Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). H r block 2011 return If you already have an ITIN, enter it wherever your SSN is requested on your tax return. H r block 2011 return Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. H r block 2011 return The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. H r block 2011 return Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. H r block 2011 return Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. H r block 2011 return irs. H r block 2011 return gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. H r block 2011 return An ITIN is for tax use only. H r block 2011 return It does not entitle you to social security benefits or change your employment or immigration status under U. H r block 2011 return S. H r block 2011 return law. H r block 2011 return Electronic filing. H r block 2011 return . H r block 2011 return  You can e-file Form 1040-SS. H r block 2011 return For general information about  electronic filing, visit www. H r block 2011 return irs. H r block 2011 return gov/efile. H r block 2011 return Earned income credit (EIC). H r block 2011 return  Generally, if you are a bona fide resident of a U. H r block 2011 return S. H r block 2011 return possession, you cannot claim the EIC on your U. H r block 2011 return S. H r block 2011 return tax return. H r block 2011 return However, certain U. H r block 2011 return S. H r block 2011 return possessions may allow bona fide residents to claim the EIC on their possession tax return. H r block 2011 return To claim the EIC on your U. H r block 2011 return S. H r block 2011 return tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. H r block 2011 return If you have a child, the child must have lived with you in the United States for more than half the year. H r block 2011 return For this purpose, the United States includes only the 50 states and the District of Columbia. H r block 2011 return Special rules apply to military personnel stationed outside the United States. H r block 2011 return For more information on this credit, see Publication 596, Earned Income Credit. H r block 2011 return Form 8938, Statement of Specified Foreign Financial Assets. H r block 2011 return  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. H r block 2011 return S. H r block 2011 return income tax return with the IRS. H r block 2011 return If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. H r block 2011 return See Bona fide resident of a U. H r block 2011 return S. H r block 2011 return possession, in the Instructions for Form 8938 for more details. H r block 2011 return For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. H r block 2011 return irs. H r block 2011 return gov/businesses/corporations/article/0,,id=236667,00. H r block 2011 return html. H r block 2011 return If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. H r block 2011 return Change of address. H r block 2011 return  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. H r block 2011 return S. H r block 2011 return possession tax administration, if appropriate. H r block 2011 return Mail Form 8822 to the Internal Revenue Service Center or U. H r block 2011 return S. H r block 2011 return possession tax administration for your old address (addresses for the Service Centers are on the back of the form). H r block 2011 return If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. H r block 2011 return Photographs of missing children. H r block 2011 return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H r block 2011 return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H r block 2011 return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H r block 2011 return Introduction This publication discusses how to treat income received from the following U. H r block 2011 return S. H r block 2011 return possessions on your tax return(s). H r block 2011 return American Samoa. H r block 2011 return The Commonwealth of Puerto Rico (Puerto Rico). H r block 2011 return The Commonwealth of the Northern Mariana Islands (CNMI). H r block 2011 return Guam. H r block 2011 return The U. H r block 2011 return S. H r block 2011 return Virgin Islands (USVI). H r block 2011 return Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. H r block 2011 return Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. H r block 2011 return Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. H r block 2011 return Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. H r block 2011 return You may have to file a U. H r block 2011 return S. H r block 2011 return tax return only, a possession tax return only, or both returns. H r block 2011 return This generally depends on whether you are a bona fide resident of the possession. H r block 2011 return In some cases, you may have to file a U. H r block 2011 return S. H r block 2011 return return, but will be able to exclude income earned in a possession from U. H r block 2011 return S. H r block 2011 return tax. H r block 2011 return You can find illustrated examples of some of the additional forms required in chapter 5. H r block 2011 return If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. H r block 2011 return S. H r block 2011 return income tax return, the information in chapter 4 will tell you how to file your U. H r block 2011 return S. H r block 2011 return tax return. H r block 2011 return This information also applies if you have income from U. H r block 2011 return S. H r block 2011 return insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. H r block 2011 return These other U. H r block 2011 return S. H r block 2011 return insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. H r block 2011 return If you need information on U. H r block 2011 return S. H r block 2011 return taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. H r block 2011 return S. H r block 2011 return possession, write to the tax department of that possession. H r block 2011 return Their addresses are provided in chapter 3 under the individual headings for each possession. H r block 2011 return Comments and suggestions. H r block 2011 return   We welcome your comments about this publication and your suggestions for future editions. H r block 2011 return   You can send us comments from www. H r block 2011 return irs. H r block 2011 return gov/formspubs/. H r block 2011 return Click on “More Information”and then on “Comment on Tax Forms and Publications. H r block 2011 return ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. H r block 2011 return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H r block 2011 return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H r block 2011 return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H r block 2011 return Ordering forms and publications. H r block 2011 return   Visit www. H r block 2011 return irs. H r block 2011 return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H r block 2011 return Internal Revenue Service 1201 N. H r block 2011 return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H r block 2011 return   If you have a tax question, check the information available on IRS. H r block 2011 return gov or call 1-800-829-1040. H r block 2011 return We cannot answer tax questions sent to either of the above addresses. H r block 2011 return You can get the necessary possession tax forms at the tax office for the appropriate possession. H r block 2011 return The office addresses are given in chapter 3. H r block 2011 return Useful Items - You may want to see: Publication 54 Tax Guide for U. H r block 2011 return S. H r block 2011 return Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. H r block 2011 return S. H r block 2011 return Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. H r block 2011 return S. H r block 2011 return Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. H r block 2011 return S. H r block 2011 return Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. H r block 2011 return S. H r block 2011 return Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. H r block 2011 return S. H r block 2011 return Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications