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

I Need To File 2012 Taxes

File For Extension 2012 TaxesFederal Income Tax TableTaxcut 2011Turbo TaxWww Irs Gov EoTax Forms 1040ezTurbotax Free State Efile CouponMyfreetaxes Com KingcountyFree Tax ReturnsMilitary Filing State TaxesTax Amendment FormsHow Can I File My 2012 Taxes LateIrs OrgAmended Tax Return Form 2011Income Tax 1040 EzAmended 1040How Can I File Just My State Taxes For FreeAmended Tax Return OnlineIrs Free EfileCan You Refile Your TaxesMyfreetaxes 2014TaxslayerVita Income Tax Bakersfield CaH & R Block Tax Online1040ez Forms 20121040ez Irs InstructionsFiling State Taxes Free2009 1040ez1040x Forms OnlineFree 2007 Tax Software2012 Ez FormFederal Tax Forms 20091040nr Ez 2012Free File For State Taxes1040 SCan You File Your State Taxes For FreeFree Irs Tax Filing OnlineHow To File A Free State Tax ReturnDoes Turbotax Do State Taxes104ez Form

I Need To File 2012 Taxes

I need to file 2012 taxes 12. I need to file 2012 taxes   Self-Employment Tax Table of Contents What's New for 2013 What's New for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Why Pay Self-Employment Tax? How To Pay Self-Employment TaxReplacing a lost social security card. I need to file 2012 taxes Name change. I need to file 2012 taxes Penalty for underpayment of estimated tax. I need to file 2012 taxes Who Must Pay Self-Employment Tax?Limited partner. I need to file 2012 taxes Community property. I need to file 2012 taxes Figuring Self-Employment EarningsLandlord Participation in Farming Methods for Figuring Net EarningsRegular Method Farm Optional Method Nonfarm Optional Method Using Both Optional Methods Reporting Self-Employment Tax What's New for 2013 Tax rates. I need to file 2012 taxes  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. I need to file 2012 taxes 4% to 12. I need to file 2012 taxes 4%. I need to file 2012 taxes The Medicare part of the tax remains at 2. I need to file 2012 taxes 9%. I need to file 2012 taxes As a result, the self-employment tax is increased from 13. I need to file 2012 taxes 3% to 15. I need to file 2012 taxes 3%. I need to file 2012 taxes Additional Medicare Tax. I need to file 2012 taxes . I need to file 2012 taxes  For tax years beginning in 2013, a 0. I need to file 2012 taxes 9% Additional Medicare Tax applies to your Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above a threshold amount. I need to file 2012 taxes Use Form 8959, Additional Medicare Tax, to figure this tax. I need to file 2012 taxes For more information, see the Instructions for Form 8959. I need to file 2012 taxes Maximum net earnings. I need to file 2012 taxes  The maximum net self-employment earnings subject to the social security part (12. I need to file 2012 taxes 4%) of the self-employment tax increased to $113,700 for 2013. I need to file 2012 taxes There is no maximum limit on earnings subject to the Medicare part (2. I need to file 2012 taxes 9%). I need to file 2012 taxes What's New for 2014 Maximum net earnings. I need to file 2012 taxes  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. I need to file 2012 taxes Introduction Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. I need to file 2012 taxes It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. I need to file 2012 taxes You usually have to pay SE tax if you are self-employed. I need to file 2012 taxes You are usually self-employed if you operate your own farm on land you either own or rent. I need to file 2012 taxes You have to figure SE tax on Schedule SE (Form 1040). I need to file 2012 taxes Farmers who have employees may have to pay the employer's share of social security and Medicare taxes, as well. I need to file 2012 taxes See chapter 13 for information on employment taxes. I need to file 2012 taxes Self-employment tax rate. I need to file 2012 taxes   For tax years beginning in 2013, the self-employment tax rate is 15. I need to file 2012 taxes 3%. I need to file 2012 taxes The rate consists of two parts: 12. I need to file 2012 taxes 4% for social security (old-age, survivors, and disability insurance) and 2. I need to file 2012 taxes 9% for Medicare (hospital insurance). I need to file 2012 taxes Topics - This chapter discusses: Why pay self-employment tax How to pay self-employment tax Who must pay self-employment tax Figuring self-employment earnings Landlord participation in farming Methods for figuring net earnings Reporting self-employment tax Useful Items - You may want to see: Publication 541 Partnerships Form (and Instructions) 1040 U. I need to file 2012 taxes S. I need to file 2012 taxes Individual Income Tax Return Sch F (Form 1040) Profit or Loss From Farming Sch SE (Form 1040) Self-Employment Tax 1065 U. I need to file 2012 taxes S. I need to file 2012 taxes Return of Partnership Income Sch K-1 (Form 1065) Partner's Share of Income, Deductions, Credits, etc. I need to file 2012 taxes See chapter 16 for information about getting publications and forms. I need to file 2012 taxes Why Pay Self-Employment Tax? Social security benefits are available to self-employed persons just as they are to wage earners. I need to file 2012 taxes Your payments of SE tax contribute to your coverage under the social security system. I need to file 2012 taxes Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. I need to file 2012 taxes How to become insured under social security. I need to file 2012 taxes   You must be insured under the social security system before you begin receiving social security benefits. I need to file 2012 taxes You are insured if you have the required number of credits (also called quarters of coverage). I need to file 2012 taxes Earning credits in 2013. I need to file 2012 taxes   You can earn a maximum of four credits per year. I need to file 2012 taxes For 2013, you earn one credit for each $1,160 of combined wages and self-employment earnings subject to social security tax. I need to file 2012 taxes You need $4,640 ($1,160 × 4) of combined wages and self-employment earnings subject to social security tax to earn four credits in 2013. I need to file 2012 taxes It does not matter whether the income is earned in 1 quarter or is spread over 2 or more quarters. I need to file 2012 taxes For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office or visit the SSA website at www. I need to file 2012 taxes socialsecurity. I need to file 2012 taxes gov. I need to file 2012 taxes Making false statements to get or to increase social security benefits may subject you to penalties. I need to file 2012 taxes The Social Security Administration (SSA) time limit for posting self-employment earnings. I need to file 2012 taxes   Generally, the SSA will give you credit only for self-employment earnings reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. I need to file 2012 taxes    If you file your tax return or report a change in your self-employment earnings after the SSA time limit for posting self-employment earnings, the SSA may change its records, but only to remove or reduce the amount. I need to file 2012 taxes The SSA will not change its records to increase your self-employment earnings after the SSA time limit listed above. I need to file 2012 taxes How To Pay Self-Employment Tax To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). I need to file 2012 taxes This section explains how to: Obtain an SSN or ITIN, and Pay your SE tax using estimated tax. I need to file 2012 taxes An ITIN does not entitle you to social security benefits. I need to file 2012 taxes Obtaining an ITIN does not change your immigration or employment status under U. I need to file 2012 taxes S. I need to file 2012 taxes law. I need to file 2012 taxes Obtaining a social security number. I need to file 2012 taxes   If you have never had an SSN, apply for one using Form SS-5, Application for a Social Security Card. I need to file 2012 taxes The application is also available in Spanish. I need to file 2012 taxes You can get this form at any Social Security office or by calling 1-800-772-1213. I need to file 2012 taxes    You can also download Form SS-5 from the Social Security Administration website at  www. I need to file 2012 taxes socialsecurity. I need to file 2012 taxes gov. I need to file 2012 taxes   If you have a social security number from the time you were an employee, you must use that number. I need to file 2012 taxes Do not apply for a new one. I need to file 2012 taxes Replacing a lost social security card. I need to file 2012 taxes   If you have a number but lost your card, file Form SS-5. I need to file 2012 taxes You will get a new card showing your original number, not a new number. I need to file 2012 taxes Name change. I need to file 2012 taxes   If your name has changed since you received your social security card, complete Form SS-5 to report a name change. I need to file 2012 taxes Obtaining an individual taxpayer identification number. I need to file 2012 taxes   The IRS will issue you an ITIN, for tax use only, if you are a nonresident or resident alien and you do not have, and are not eligible to get, an SSN. I need to file 2012 taxes To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number. I need to file 2012 taxes You can get this form by calling 1-800-829-3676. I need to file 2012 taxes For more information on ITINs, see Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number. I need to file 2012 taxes Form W-7 and Publication 1915 are also available in Spanish. I need to file 2012 taxes    You can also download Form W-7 from the IRS website at IRS. I need to file 2012 taxes gov. I need to file 2012 taxes Paying estimated tax. I need to file 2012 taxes   Estimated tax is the method used to pay tax (including SE tax) on income not subject to withholding. I need to file 2012 taxes You generally have to make estimated tax payments if you expect to owe tax, including SE tax, of $1,000 or more when you file your return. I need to file 2012 taxes Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay the tax. I need to file 2012 taxes   However, if at least two-thirds of your gross income for 2013 or 2014 was from farming and you file your 2014 Form 1040 and pay all the tax due by March 2, 2015, you do not have to pay any estimated tax. I need to file 2012 taxes For more information about estimated tax for farmers, see chapter 15. I need to file 2012 taxes Penalty for underpayment of estimated tax. I need to file 2012 taxes   You may have to pay a penalty if you do not pay enough estimated tax by its due date. I need to file 2012 taxes Who Must Pay Self-Employment Tax? You must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. I need to file 2012 taxes The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. I need to file 2012 taxes Aliens. I need to file 2012 taxes   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. I need to file 2012 taxes S. I need to file 2012 taxes citizens. I need to file 2012 taxes Nonresident aliens are not subject to self-employment tax. I need to file 2012 taxes However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. I need to file 2012 taxes S. I need to file 2012 taxes residents for self-employment tax purposes. I need to file 2012 taxes For more information on aliens, see Publication 519, U. I need to file 2012 taxes S. I need to file 2012 taxes Tax Guide for Aliens. I need to file 2012 taxes Are you self-employed?   You are self-employed if you carry on a trade or business (such as running a farm) as a sole proprietor, an independent contractor, a member of a partnership, or are otherwise in business for yourself. I need to file 2012 taxes A trade or business is generally an activity carried on for a livelihood or in good faith to make a profit. I need to file 2012 taxes Share farmer. I need to file 2012 taxes   You are a self-employed farmer under an income-sharing arrangement if both the following apply. I need to file 2012 taxes You produce a crop or raise livestock on land belonging to another person. I need to file 2012 taxes Your share of the crop or livestock, or the proceeds from their sale, depends on the amount produced. I need to file 2012 taxes Your net farm profit or loss from the income-sharing arrangement is reported on Schedule F (Form 1040) and included in your self-employment earnings. I need to file 2012 taxes   If you produce a crop or livestock on land belonging to another person and are to receive a specified rate of pay, a fixed sum of money, or a fixed quantity of the crop or livestock, and not a share of the crop or livestock or their proceeds, you may be either self-employed or an employee of the landowner. I need to file 2012 taxes This will depend on whether the landowner has the right to direct or control your performance of services. I need to file 2012 taxes Example. I need to file 2012 taxes A share farmer produces a crop on land owned by another person on a 50-50 crop-share basis. I need to file 2012 taxes Under the terms of their agreement, the share farmer furnishes the labor and half the cost of seed and fertilizer. I need to file 2012 taxes The landowner furnishes the machinery and equipment used to produce and harvest the crop, and half the cost of seed and fertilizer. I need to file 2012 taxes The share farmer is provided a house in which to live. I need to file 2012 taxes The landowner and the share farmer decide on a cropping plan. I need to file 2012 taxes The share farmer is a self-employed farmer for purposes of the agreement to produce the crops, and the share farmer's part of the profit or loss from the crops is reported on Schedule F (Form 1040) and included in self-employment earnings. I need to file 2012 taxes The tax treatment of the landowner is discussed later under Landlord Participation in Farming. I need to file 2012 taxes Contract farming. I need to file 2012 taxes   Under typical contract farming arrangements, the grower receives a fixed payment per unit of crops or finished livestock delivered to the processor or packing company. I need to file 2012 taxes Since the grower typically furnishes labor and bears some production risk, the payments are reported on Schedule F and are therefore subject to self-employment tax. I need to file 2012 taxes 4-H Club or FFA project. I need to file 2012 taxes   If an individual participates in a 4-H Club or Future Farmers of America (FFA) project, any net income received from sales or prizes related to the project may be subject to income tax. I need to file 2012 taxes Report the net income as “Other income” on line 21 of Form 1040. I need to file 2012 taxes If necessary, attach a statement showing the gross income and expenses. I need to file 2012 taxes The net income may not be subject to SE tax if the project is primarily for educational purposes and not for profit, and is completed by the individual under the rules and economic restrictions of the sponsoring 4-H or FFA organization. I need to file 2012 taxes Such a project is generally not considered a trade or business. I need to file 2012 taxes Partners in a partnership. I need to file 2012 taxes   Generally, you are self-employed if you are a member of a partnership that carries on a trade or business. I need to file 2012 taxes Limited partner. I need to file 2012 taxes   If you are a limited partner, your partnership income is generally not subject to SE tax. I need to file 2012 taxes However, guaranteed payments you receive for services you perform for the partnership are subject to SE tax and should be reported to you in box 14 of your Schedule K-1 (Form 1065). I need to file 2012 taxes Business Owned and Operated by Spouses. I need to file 2012 taxes   If you and your spouse jointly own and operate a farm as an unincorporated business and share in the profits and losses, you are partners in a partnership whether or not you have a formal partnership agreement. I need to file 2012 taxes You must file Form 1065, instead of Schedule F, unless you make a joint election to be treated as a qualified joint venture. I need to file 2012 taxes Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. I need to file 2012 taxes Qualified joint venture. I need to file 2012 taxes   If you and your spouse each materially participate as the only members of a jointly owned and operated farm, and you file a joint tax return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. I need to file 2012 taxes For an explanation of “material participation,” see the instructions for Schedule C, line G, and the instructions for Schedule F, line E. I need to file 2012 taxes   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. I need to file 2012 taxes Each of you must file a separate Schedule F and a separate Schedule SE. I need to file 2012 taxes For more information, see Qualified Joint Venture in the Instructions for Schedule SE (Form 1040). I need to file 2012 taxes Spouse employee. I need to file 2012 taxes   If your spouse is your employee, not your partner, you must withhold and pay social security and Medicare taxes for him or her. I need to file 2012 taxes For more information about employment taxes, see chapter 13. I need to file 2012 taxes Community property. I need to file 2012 taxes   If you are a partner and your distributive share of any income or loss from a trade or business carried on by the partnership is community property, treat your share as your self-employment earnings. I need to file 2012 taxes Do not treat any of your share as self-employment earnings of your spouse. I need to file 2012 taxes Figuring Self-Employment Earnings Farmer. I need to file 2012 taxes   If you are self-employed as a farmer, use Schedule F (Form 1040) to figure your self-employment earnings. I need to file 2012 taxes Partnership income or loss. I need to file 2012 taxes   If you are a member of a partnership that carries on a trade or business, the partnership should report your self-employment earnings in box 14, code A, of your Schedule K-1 (Form 1065). I need to file 2012 taxes Box 14 of Schedule K-1 may also provide amounts for gross farming or fishing income (code B) and gross nonfarm income (code C). I need to file 2012 taxes Use these amounts if you use the farm or nonfarm optional method to figure net earnings from self-employment (see Methods for Figuring Net Earnings , later). I need to file 2012 taxes   If you are a general partner, you may need to reduce these reported earnings by amounts you claim as a section 179 deduction, unreimbursed partnership expenses, or depletion on oil and gas properties. I need to file 2012 taxes   If the amount reported is a loss, include only the deductible amount when you figure your total self-employment earnings. I need to file 2012 taxes   For more information, see the Partner's Instructions for Schedule K-1 (Form 1065). I need to file 2012 taxes   For general information on partnerships, see Publication 541. I need to file 2012 taxes More than one business. I need to file 2012 taxes   If you have self-employment earnings from more than one trade, business, or profession, you generally must combine the net profit or loss from each to determine your total self-employment earnings. I need to file 2012 taxes A loss from one business reduces your profit from another business. I need to file 2012 taxes However, do not combine earnings from farm and nonfarm businesses if you are using one of the optional methods (discussed later) to figure net earnings. I need to file 2012 taxes Community property. I need to file 2012 taxes   If any of the income from a farm or business, other than a partnership, is community property under state law, it is included in the self-employment earnings of the spouse carrying on the trade or business. I need to file 2012 taxes Lost income payments. I need to file 2012 taxes   Lost income payments received from insurance or other sources for reducing or stopping farming activities are included in self-employment earnings. I need to file 2012 taxes These include USDA payments to compensate for lost income resulting from reductions in tobacco quotas and allotments. I need to file 2012 taxes Even if you are not farming when you receive the payment, it is included in self-employment earnings if it relates to your farm business (even though it is temporarily inactive). I need to file 2012 taxes A connection exists if it is clear the payment would not have been made but for your conduct of your farm business. I need to file 2012 taxes Gain or loss. I need to file 2012 taxes   A gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers is not included in self-employment earnings. I need to file 2012 taxes It does not matter whether the disposition is a sale, exchange, or involuntary conversion. I need to file 2012 taxes For example, gains or losses from the disposition of the following types of property are not included in self-employment earnings. I need to file 2012 taxes Investment property. I need to file 2012 taxes Depreciable property or other fixed assets used in your trade or business. I need to file 2012 taxes Livestock held for draft, breeding, sport, or dairy purposes, and not held primarily for sale, regardless of how long the livestock was held, or whether it was raised or purchased. I need to file 2012 taxes Unharvested standing crops sold with land held more than 1 year. I need to file 2012 taxes Timber, coal, or iron ore held for more than 1 year if an economic interest was retained, such as a right to receive coal royalties. I need to file 2012 taxes   A gain or loss from the cutting of timber is not included in self-employment earnings if the cutting is treated as a sale or exchange. I need to file 2012 taxes For more information on electing to treat the cutting of timber as a sale or exchange, see Timber in chapter 8. I need to file 2012 taxes Wages and salaries. I need to file 2012 taxes   Wages and salaries received for services performed as an employee and covered by social security or railroad retirement are not included in self-employment earnings. I need to file 2012 taxes   Wages paid in kind to you for agricultural labor, such as commodity wages, are not included in self-employment earnings. I need to file 2012 taxes Retired partner. I need to file 2012 taxes   Retirement income received by a partner from his or her partnership under a written plan is not included in self-employment earnings if all the following apply. I need to file 2012 taxes The retired partner performs no services for the partnership during the year. I need to file 2012 taxes The retired partner is owed only the retirement payments. I need to file 2012 taxes The retired partner's share (if any) of the partnership capital was fully paid to the retired partner. I need to file 2012 taxes The payments to the retired partner are lifelong periodic payments. I need to file 2012 taxes Conservation Reserve Program (CRP) payments. I need to file 2012 taxes   Under the Conservation Reserve Program (CRP), if you own or operate highly erodible or other specified cropland, you may enter into a longterm contract with the USDA, agreeing to convert to a less intensive use of that cropland. I need to file 2012 taxes You must include the annual rental payments and any onetime incentive payment you receive under the program on Schedule F, lines 4a and 4b. I need to file 2012 taxes Cost share payments you receive may qualify for the costsharing exclusion. I need to file 2012 taxes See Cost-Sharing Exclusion (Improvements), above. I need to file 2012 taxes CRP payments are reported to you on Form 1099G. I need to file 2012 taxes Individuals who are receiving Social Security retirement or disability benefits may exclude CRP payments when calculating self-employment tax. I need to file 2012 taxes See the instructions for Schedule SE (Form 1040). I need to file 2012 taxes Self-employed health insurance deduction. I need to file 2012 taxes   You cannot deduct the self-employed health insurance deduction you report on Form 1040, line 29, from self-employment earnings on Schedule SE (Form 1040). I need to file 2012 taxes Landlord Participation in Farming As a general rule, income and deductions from rentals and from personal property leased with real estate are not included in determining self-employment earnings. I need to file 2012 taxes However, income and deductions from farm rentals, including government commodity program payments received by a landowner who rents land, are included if the rental arrangement provides that the landowner will, and does, materially participate in the production or management of production of the farm products on the land. I need to file 2012 taxes Crop shares. I need to file 2012 taxes   Rent paid in the form of crop shares is included in self-employment earnings for the year you sell, exchange, give away, or use the crop shares if you meet one of the four material participation tests (discussed next) at the time the crop shares are produced. I need to file 2012 taxes Feeding such crop shares to livestock is considered using them. I need to file 2012 taxes Your gross income for figuring your self-employment earnings includes the fair market value of the crop shares when they are used as feed. I need to file 2012 taxes Material participation for landlords. I need to file 2012 taxes   You materially participate if you have an arrangement with your tenant for your participation and you meet one or more of the following tests. I need to file 2012 taxes You do at least three of the following. I need to file 2012 taxes Pay, using cash or credit, at least half the direct costs of producing the crop or livestock. I need to file 2012 taxes Furnish at least half the tools, equipment, and livestock used in the production activities. I need to file 2012 taxes Advise or consult with your tenant. I need to file 2012 taxes Inspect the production activities periodically. I need to file 2012 taxes You regularly and frequently make, or take an important part in making, management decisions substantially contributing to or affecting the success of the enterprise. I need to file 2012 taxes You work 100 hours or more spread over a period of 5 weeks or more in activities connected with agricultural production. I need to file 2012 taxes You do things that, considered in their totality, show you are materially and significantly involved in the production of the farm commodities. I need to file 2012 taxes These tests may be used as general guides for determining whether you are a material participant. I need to file 2012 taxes Example. I need to file 2012 taxes Drew Houston agrees to produce a crop on J. I need to file 2012 taxes Clarke's cotton farm, with each receiving half the proceeds. I need to file 2012 taxes Clarke advises Houston when to plant, spray, and pick the cotton. I need to file 2012 taxes During the growing season, Clarke inspects the crop every few days to determine whether Houston is properly taking care of the crop. I need to file 2012 taxes Houston furnishes all labor needed to grow and harvest the crop. I need to file 2012 taxes The management decisions made by Clarke in connection with the care of the cotton crop and his regular inspection of the crop establish that he participates to a material degree in the cotton production operations. I need to file 2012 taxes The income Clarke receives from his cotton farm is included in his self-employment earnings. I need to file 2012 taxes Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. I need to file 2012 taxes The regular method. I need to file 2012 taxes The farm optional method. I need to file 2012 taxes The nonfarm optional method. I need to file 2012 taxes You must use the regular method unless you are eligible to use one or both of the optional methods. I need to file 2012 taxes See Figure 12-1 , shown later. I need to file 2012 taxes Figure 12-1. I need to file 2012 taxes Can I Use the Optional Methods? Please click here for the text description of the image. I need to file 2012 taxes Figure 12–1. I need to file 2012 taxes Can I Use the Optional Methods? Why use an optional method?   You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. I need to file 2012 taxes You want to receive credit for social security benefit coverage. I need to file 2012 taxes You incurred child or dependent care expenses for which you could claim a credit. I need to file 2012 taxes (An optional method may increase your earned income, which could increase your credit. I need to file 2012 taxes ) You are entitled to the earned income credit. I need to file 2012 taxes (An optional method may increase your earned income, which could increase your credit. I need to file 2012 taxes ) You are entitled to the additional child tax credit. I need to file 2012 taxes (An optional method may increase your earned income, which could increase your credit. I need to file 2012 taxes ) Effects of using an optional method. I need to file 2012 taxes   Using an optional method could increase your SE tax. I need to file 2012 taxes Paying more SE tax may result in you getting higher social security disability or retirement benefits. I need to file 2012 taxes   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller SE tax or no SE tax using the regular method. I need to file 2012 taxes   The optional methods may be used only to figure your SE tax. I need to file 2012 taxes To figure your income tax, include your actual self-employment earnings in gross income, regardless of which method you use to determine SE tax. I need to file 2012 taxes Regular Method Multiply your total self-employment earnings by 92. I need to file 2012 taxes 35% (. I need to file 2012 taxes 9235) to get your net earnings under the regular method. I need to file 2012 taxes See Short Schedule SE, line 4, or Long Schedule SE, line 4a. I need to file 2012 taxes Net earnings figured using the regular method are also called “actual net earnings. I need to file 2012 taxes ” Farm Optional Method Use the farm optional method only for self-employment earnings from a farming business. I need to file 2012 taxes You can use this method if you meet either of the following tests. I need to file 2012 taxes Your gross farm income is $6,960 or less. I need to file 2012 taxes Your net farm profits are less than $5,024. I need to file 2012 taxes Gross farm income. I need to file 2012 taxes   Your gross farm income is the total of the amounts from: Schedule F (Form 1040), line 9, and Schedule K-1 (Form 1065), box 14, code B (from farm partnerships). I need to file 2012 taxes Net farm profits. I need to file 2012 taxes   Net farm profits generally are the total of the amounts from: Schedule F (Form 1040), line 34, and Schedule K-1 (Form 1065), box 14, code A (from farm partnerships). I need to file 2012 taxes However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. I need to file 2012 taxes For more information, see Partnership income or loss , earlier. I need to file 2012 taxes Figuring farm net earnings. I need to file 2012 taxes   If you meet either of the two tests explained above, use Table 12-1. I need to file 2012 taxes Figuring Farm Net Earnings , to figure your net earnings from self-employment under the farm optional method. I need to file 2012 taxes Table 12-1. I need to file 2012 taxes Figuring Farm Net Earnings IF your gross farm income  is. I need to file 2012 taxes . I need to file 2012 taxes . I need to file 2012 taxes THEN your net earnings are equal to. I need to file 2012 taxes . I need to file 2012 taxes . I need to file 2012 taxes $6,960 or less Two-thirds of your gross farm income. I need to file 2012 taxes More than $6,960 $4,640 Optional method can reduce or eliminate SE tax. I need to file 2012 taxes   If your gross farm income is $6,960 or less and your farm net earnings figured under the farm optional method are less than your actual net earnings, you can use the farm optional method to reduce or eliminate your SE tax. I need to file 2012 taxes Your actual net earnings are your net earnings figured using the regular method, explained earlier. I need to file 2012 taxes Example. I need to file 2012 taxes Your gross farm income is $540 and your net farm profit is $460. I need to file 2012 taxes Consequently, your net earnings figured under the farm optional method are $360 (2/3 of $540) and your actual net earnings are $425 (92. I need to file 2012 taxes 35% of $460). I need to file 2012 taxes You owe no SE tax if you use the optional method because your net earnings under the farm optional method are less than $400. I need to file 2012 taxes Nonfarm Optional Method This is an optional method available for determining net earnings from nonfarm self-employment, much like the farm optional method. I need to file 2012 taxes If you are also engaged in a nonfarm business, you may be able to use this method to figure your nonfarm net earnings. I need to file 2012 taxes You can use this method even if you do not use the farm optional method for determining your farm net earnings and even if you have a net loss from your nonfarm business. I need to file 2012 taxes For more information about the nonfarm optional method, see Publication 334. I need to file 2012 taxes You cannot combine farm and nonfarm self-employment earnings to figure your net earnings under either of the optional methods. I need to file 2012 taxes Using Both Optional Methods If you use both optional methods, you must add the net earnings figured under each method to arrive at your total net earnings from self-employment. I need to file 2012 taxes You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. I need to file 2012 taxes If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. I need to file 2012 taxes Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. I need to file 2012 taxes Then, enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. I need to file 2012 taxes Most taxpayers can use Section A–Short Schedule SE to figure their SE tax. I need to file 2012 taxes However, certain taxpayers must use Section B–Long Schedule SE. I need to file 2012 taxes Use the chart on page 1 of Schedule SE to find out which one to use. I need to file 2012 taxes If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. I need to file 2012 taxes Deduction for employer-equivalent portion of self-employment tax. I need to file 2012 taxes   You can deduct the employer-equivalent portion of your SE tax in figuring your adjusted gross income. I need to file 2012 taxes This deduction only affects your income tax. I need to file 2012 taxes It does not affect either your net earnings from self-employment or your SE tax. I need to file 2012 taxes   To deduct the tax, enter on Form 1040, line 27, the amount shown on Section A, Line 6, or Section B, line 13, Deduction for employer-equivalent portion of self-employment tax, of the Schedule SE. I need to file 2012 taxes Joint return. I need to file 2012 taxes   Even if you file a joint return, you cannot file a joint Schedule SE. I need to file 2012 taxes This is true whether one spouse or both spouses have self-employment earnings. I need to file 2012 taxes Your spouse is not considered self-employed just because you are. I need to file 2012 taxes If both of you have self-employment earnings, each of you must complete a separate Schedule SE. I need to file 2012 taxes However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. I need to file 2012 taxes Attach both schedules to the joint return. I need to file 2012 taxes If you and your spouse operate a business as a partnership, see Business Owned and Operated by Spouses and Qualified joint venture , earlier, under Who Must Pay Self-Employment Tax . I need to file 2012 taxes Prev  Up  Next   Home   More Online Publications
Español

Department of Housing and Urban Development (HUD)

The Department of Housing and Urban Development administers programs that provide housing and community development assistance. The Department also works to ensure fair and equal housing opportunity for all.

The I Need To File 2012 Taxes

I need to file 2012 taxes 5. I need to file 2012 taxes   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. I need to file 2012 taxes J-1 visa holders. I need to file 2012 taxes Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. I need to file 2012 taxes The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. I need to file 2012 taxes Resident aliens should get publications, forms, and instructions for U. I need to file 2012 taxes S. I need to file 2012 taxes citizens, because the information for filing returns for resident aliens is generally the same as for U. I need to file 2012 taxes S. I need to file 2012 taxes citizens. I need to file 2012 taxes If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. I need to file 2012 taxes Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. I need to file 2012 taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. I need to file 2012 taxes S. I need to file 2012 taxes Individual Income Tax Return 1040NR U. I need to file 2012 taxes S. I need to file 2012 taxes Nonresident Alien Income Tax Return 1040NR-EZ U. I need to file 2012 taxes S. I need to file 2012 taxes Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. I need to file 2012 taxes Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. I need to file 2012 taxes If you have not previously established a fiscal tax year, your tax year is the calendar year. I need to file 2012 taxes A calendar year is 12 consecutive months ending on December 31. I need to file 2012 taxes 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. I need to file 2012 taxes S. I need to file 2012 taxes resident for any calendar year, you will be treated as a U. I need to file 2012 taxes S. I need to file 2012 taxes resident for any part of your fiscal year that falls within that calendar year. I need to file 2012 taxes Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. I need to file 2012 taxes For an individual, this is a social security number (SSN). I need to file 2012 taxes If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). I need to file 2012 taxes An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. I need to file 2012 taxes You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business at any time during the year, An alien who has a U. I need to file 2012 taxes S. I need to file 2012 taxes office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). I need to file 2012 taxes Social security number (SSN). I need to file 2012 taxes   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. I need to file 2012 taxes S. I need to file 2012 taxes employment. I need to file 2012 taxes   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. I need to file 2012 taxes You can also download Form SS-5 from the SSA's website at www. I need to file 2012 taxes socialsecurity. I need to file 2012 taxes gov/ssnumber/ss5. I need to file 2012 taxes htm. I need to file 2012 taxes You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. I need to file 2012 taxes Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. I need to file 2012 taxes F-1 and M-1 visa holders. I need to file 2012 taxes    If you are an F-1 or M-1 student, you must also show your Form I-20. I need to file 2012 taxes For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. I need to file 2012 taxes socialsecurity. I need to file 2012 taxes gov/pubs/10181. I need to file 2012 taxes html. I need to file 2012 taxes J-1 visa holders. I need to file 2012 taxes   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. I need to file 2012 taxes For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. I need to file 2012 taxes socialsecurity. I need to file 2012 taxes gov/pubs/10107. I need to file 2012 taxes html. I need to file 2012 taxes Individual taxpayer identification number (ITIN). I need to file 2012 taxes   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. I need to file 2012 taxes For details on how to do so, see Form W-7 and its instructions. I need to file 2012 taxes Allow 6 to 10 weeks for the IRS to notify you of your ITIN. I need to file 2012 taxes If you already have an ITIN, enter it wherever an SSN is required on your tax return. I need to file 2012 taxes   An ITIN is for tax use only. I need to file 2012 taxes It does not entitle you to social security benefits or change your employment or immigration status under U. I need to file 2012 taxes S. I need to file 2012 taxes law. I need to file 2012 taxes   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. I need to file 2012 taxes Employer identification number (EIN). I need to file 2012 taxes   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. I need to file 2012 taxes To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. I need to file 2012 taxes Filing Status The amount of your tax depends on your filing status. I need to file 2012 taxes Your filing status is important in determining whether you can take certain deductions and credits. I need to file 2012 taxes The rules for determining your filing status are different for resident aliens and nonresident aliens. I need to file 2012 taxes Resident Aliens Resident aliens can use the same filing statuses available to U. I need to file 2012 taxes S. I need to file 2012 taxes citizens. I need to file 2012 taxes See your form instructions or Publication 501 for more information on filing status. I need to file 2012 taxes Married filing jointly. I need to file 2012 taxes   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. I need to file 2012 taxes Qualifying widow(er). I need to file 2012 taxes   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. I need to file 2012 taxes This applies only if you could have filed a joint return with your spouse for the year your spouse died. I need to file 2012 taxes Head of household. I need to file 2012 taxes   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. I need to file 2012 taxes You must be a resident alien for the entire tax year. I need to file 2012 taxes   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. I need to file 2012 taxes Note. I need to file 2012 taxes   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. I need to file 2012 taxes In that case, you will not be entitled to the credit. I need to file 2012 taxes See Publication 596 for more information. I need to file 2012 taxes Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. I need to file 2012 taxes If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. I need to file 2012 taxes Married nonresident alien. I need to file 2012 taxes   Married nonresident aliens who are not married to U. I need to file 2012 taxes S. I need to file 2012 taxes citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business. I need to file 2012 taxes Exceptions. I need to file 2012 taxes   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. I need to file 2012 taxes 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, South Korea, or are a married U. I need to file 2012 taxes S. I need to file 2012 taxes national. I need to file 2012 taxes See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. I need to file 2012 taxes U. I need to file 2012 taxes S. I need to file 2012 taxes national is defined later in this section under Qualifying widow(er) . I need to file 2012 taxes   A nonresident alien generally cannot file as married filing jointly. I need to file 2012 taxes However, a nonresident alien who is married to a U. I need to file 2012 taxes S. I need to file 2012 taxes citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. I need to file 2012 taxes For information on these choices, see chapter 1. I need to file 2012 taxes If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. I need to file 2012 taxes Qualifying widow(er). I need to file 2012 taxes   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. I need to file 2012 taxes You were a resident of Canada, Mexico, or South Korea, or a U. I need to file 2012 taxes S. I need to file 2012 taxes national (defined later). I need to file 2012 taxes Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. I need to file 2012 taxes You have a dependent child living with you. I need to file 2012 taxes See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. I need to file 2012 taxes   A U. I need to file 2012 taxes S. I need to file 2012 taxes national is an individual who, although not a U. I need to file 2012 taxes S. I need to file 2012 taxes citizen, owes his or her allegiance to the United States. I need to file 2012 taxes U. I need to file 2012 taxes S. I need to file 2012 taxes nationals include American Samoans and Northern Mariana Islanders who chose to become U. I need to file 2012 taxes S. I need to file 2012 taxes nationals instead of U. I need to file 2012 taxes S. I need to file 2012 taxes citizens. I need to file 2012 taxes Head of household. I need to file 2012 taxes   You cannot file as head of household if you are a nonresident alien at any time during the tax year. I need to file 2012 taxes However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. I need to file 2012 taxes S. I need to file 2012 taxes citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . I need to file 2012 taxes Note. I need to file 2012 taxes   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. I need to file 2012 taxes In that case, your spouse will not be entitled to the credit. I need to file 2012 taxes See Publication 596 for more information. I need to file 2012 taxes Estates and trusts. I need to file 2012 taxes   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business. I need to file 2012 taxes Special rules for aliens from certain U. I need to file 2012 taxes S. I need to file 2012 taxes possessions. I need to file 2012 taxes   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. I need to file 2012 taxes Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. I need to file 2012 taxes For resident aliens, this includes income from sources both within and outside the United States. I need to file 2012 taxes For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. I need to file 2012 taxes S. I need to file 2012 taxes sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). I need to file 2012 taxes Deductions Resident and nonresident aliens can claim similar deductions on their U. I need to file 2012 taxes S. I need to file 2012 taxes tax returns. I need to file 2012 taxes However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business. I need to file 2012 taxes Resident Aliens You can claim the same deductions allowed to U. I need to file 2012 taxes S. I need to file 2012 taxes citizens if you are a resident alien for the entire tax year. I need to file 2012 taxes While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. I need to file 2012 taxes You should get Form 1040 and instructions for more information on how to claim your allowable deductions. I need to file 2012 taxes Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. I need to file 2012 taxes You generally cannot claim deductions related to income that is not connected with your U. I need to file 2012 taxes S. I need to file 2012 taxes business activities. I need to file 2012 taxes Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. I need to file 2012 taxes Ordinary and necessary business expenses. I need to file 2012 taxes   You can deduct all ordinary and necessary expenses in the operation of your U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business to the extent they relate to income effectively connected with that trade or business. I need to file 2012 taxes The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. I need to file 2012 taxes For information about other business expenses, see Publication 535. I need to file 2012 taxes Losses. I need to file 2012 taxes   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. I need to file 2012 taxes to the extent that they relate to income that is effectively connected with a trade or business in the United States. I need to file 2012 taxes Educator expenses. I need to file 2012 taxes   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. I need to file 2012 taxes For more information, see your tax form instructions. I need to file 2012 taxes Individual retirement arrangement (IRA). I need to file 2012 taxes   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. I need to file 2012 taxes But you must have taxable compensation effectively connected with a U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business to do so. I need to file 2012 taxes A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. I need to file 2012 taxes If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. I need to file 2012 taxes ) at work or through self-employment, your IRA deduction may be reduced or eliminated. I need to file 2012 taxes But you can still make contributions to a traditional IRA even if you cannot deduct them. I need to file 2012 taxes If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. I need to file 2012 taxes   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). I need to file 2012 taxes Moving expenses. I need to file 2012 taxes   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. I need to file 2012 taxes You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. I need to file 2012 taxes Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. I need to file 2012 taxes If you had no former job location, the new job location must be at least 50 miles from your former home. I need to file 2012 taxes   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. I need to file 2012 taxes   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. I need to file 2012 taxes   For more information on the moving expense deduction, see Publication 521. I need to file 2012 taxes Reimbursements. I need to file 2012 taxes   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. I need to file 2012 taxes You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. I need to file 2012 taxes For more information, see Publication 521. I need to file 2012 taxes Moving expense or travel expense. I need to file 2012 taxes   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. I need to file 2012 taxes Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. I need to file 2012 taxes Self-employed SEP, SIMPLE, and qualified retirement plans. I need to file 2012 taxes   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. I need to file 2012 taxes To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business. I need to file 2012 taxes   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. I need to file 2012 taxes Penalty on early withdrawal of savings. I need to file 2012 taxes   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. I need to file 2012 taxes Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. I need to file 2012 taxes However, if the interest income is effectively connected with your U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. I need to file 2012 taxes Student loan interest expense. I need to file 2012 taxes   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. I need to file 2012 taxes Generally, you can claim the deduction if all the following requirements are met. I need to file 2012 taxes Your filing status is any filing status except married filing separately. I need to file 2012 taxes Your modified adjusted gross income is less than $75,000. I need to file 2012 taxes No one else is claiming an exemption for you on his or her 2013 tax return. I need to file 2012 taxes You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. I need to file 2012 taxes The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. I need to file 2012 taxes The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. I need to file 2012 taxes The person for whom the expenses were paid or incurred was an eligible student. I need to file 2012 taxes Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. I need to file 2012 taxes For more information, see Publication 970, Tax Benefits for Education. I need to file 2012 taxes Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. I need to file 2012 taxes S. I need to file 2012 taxes citizens. I need to file 2012 taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. I need to file 2012 taxes S. I need to file 2012 taxes tax return. I need to file 2012 taxes Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. I need to file 2012 taxes S. I need to file 2012 taxes citizens. I need to file 2012 taxes You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. I need to file 2012 taxes S. I need to file 2012 taxes tax purposes and was not the dependent of another taxpayer. I need to file 2012 taxes You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. I need to file 2012 taxes You can claim an exemption for each person who qualifies as a dependent according to the rules for U. I need to file 2012 taxes S. I need to file 2012 taxes citizens. I need to file 2012 taxes The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. I need to file 2012 taxes Get Publication 501 for more information. I need to file 2012 taxes Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. I need to file 2012 taxes See Identification Number, earlier. I need to file 2012 taxes Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). I need to file 2012 taxes You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. I need to file 2012 taxes Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. I need to file 2012 taxes See Identification Number, earlier. I need to file 2012 taxes Residents of Mexico or Canada or U. I need to file 2012 taxes S. I need to file 2012 taxes nationals. I need to file 2012 taxes   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. I need to file 2012 taxes S. I need to file 2012 taxes tax purposes and cannot be claimed as the dependent on another U. I need to file 2012 taxes S. I need to file 2012 taxes taxpayer's return. I need to file 2012 taxes In addition, you can claim exemptions for your dependents who meet certain tests. I need to file 2012 taxes Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. I need to file 2012 taxes S. I need to file 2012 taxes citizens to determine who is a dependent and for which dependents exemptions can be claimed. I need to file 2012 taxes See Publication 501 for these rules. I need to file 2012 taxes For purposes of these rules, dependents who are U. I need to file 2012 taxes S. I need to file 2012 taxes nationals meet the citizenship test discussed in Publication 501. I need to file 2012 taxes Residents of South Korea. I need to file 2012 taxes   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. I need to file 2012 taxes The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. I need to file 2012 taxes S. I need to file 2012 taxes source gross income effectively connected with a U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business for the tax year to the alien's entire income from all sources during the tax year. I need to file 2012 taxes Example. I need to file 2012 taxes Mr. I need to file 2012 taxes Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. I need to file 2012 taxes During the tax year he receives U. I need to file 2012 taxes S. I need to file 2012 taxes compensation of $18,000. I need to file 2012 taxes He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business. I need to file 2012 taxes Thus, his total income for the year is $24,000. I need to file 2012 taxes Mr. I need to file 2012 taxes Park meets all requirements for claiming exemptions for his spouse and two children. I need to file 2012 taxes The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. I need to file 2012 taxes   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. I need to file 2012 taxes   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. I need to file 2012 taxes S. I need to file 2012 taxes taxpayer's return. I need to file 2012 taxes   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. I need to file 2012 taxes S. I need to file 2012 taxes citizens. I need to file 2012 taxes See Publication 501 for these rules. I need to file 2012 taxes   List your spouse and dependents on line 7c of Form 1040NR. I need to file 2012 taxes Enter the total on the appropriate line to the right of line 7c. I need to file 2012 taxes Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. I need to file 2012 taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business. I need to file 2012 taxes Resident Aliens You can claim the same itemized deductions as U. I need to file 2012 taxes S. I need to file 2012 taxes citizens, using Schedule A of Form 1040. I need to file 2012 taxes These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. I need to file 2012 taxes If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. I need to file 2012 taxes For further information, see Form 1040 and instructions. I need to file 2012 taxes Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business. I need to file 2012 taxes These deductions include state and local income taxes, charitable contributions to U. I need to file 2012 taxes S. I need to file 2012 taxes organizations, casualty and theft losses, and miscellaneous deductions. I need to file 2012 taxes Use Schedule A of Form 1040NR to claim itemized deductions. I need to file 2012 taxes If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. I need to file 2012 taxes If you are claiming any other itemized deduction, you must file Form 1040NR. I need to file 2012 taxes Standard deduction. I need to file 2012 taxes   Nonresident aliens cannot claim the standard deduction. I need to file 2012 taxes However, see Students and business apprentices from India , next. I need to file 2012 taxes Students and business apprentices from India. I need to file 2012 taxes   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. I need to file 2012 taxes You can claim the standard deduction provided you do not claim itemized deductions. I need to file 2012 taxes   Use Worksheet 5-1 to figure your standard deduction. I need to file 2012 taxes If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. I need to file 2012 taxes State and local income taxes. I need to file 2012 taxes   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. I need to file 2012 taxes If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. I need to file 2012 taxes Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. I need to file 2012 taxes See Recoveries in Publication 525 for details on how to figure the amount to include in income. I need to file 2012 taxes Charitable contributions. I need to file 2012 taxes   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. I need to file 2012 taxes Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. I need to file 2012 taxes Certain organizations that promote national or international amateur sports competition are also qualified organizations. I need to file 2012 taxes Foreign organizations. I need to file 2012 taxes   Contributions made directly to a foreign organization are not deductible. I need to file 2012 taxes However, you can deduct contributions to a U. I need to file 2012 taxes S. I need to file 2012 taxes organization that transfers funds to a charitable foreign organization if the U. I need to file 2012 taxes S. I need to file 2012 taxes organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. I need to file 2012 taxes S. I need to file 2012 taxes organization. I need to file 2012 taxes   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. I need to file 2012 taxes Worksheet 5-1. I need to file 2012 taxes 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. I need to file 2012 taxes If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. I need to file 2012 taxes You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. I need to file 2012 taxes 1 Enter the amount shown below for your filing status. I need to file 2012 taxes           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. I need to file 2012 taxes           2 Can you be claimed as a dependent on someone else's U. I need to file 2012 taxes S. I need to file 2012 taxes income tax return?  No. I need to file 2012 taxes Enter the amount from line 1 on line 4. I need to file 2012 taxes Skip line 3 and go to line 5. I need to file 2012 taxes   Yes. I need to file 2012 taxes Go to line 3. I need to file 2012 taxes         3 Is your earned income* more than $650?           Yes. I need to file 2012 taxes Add $350 to your earned income. I need to file 2012 taxes Enter the total. I need to file 2012 taxes           No. I need to file 2012 taxes Enter $1,000 3. I need to file 2012 taxes       4 Enter the smaller of line 1 or line 3 4. I need to file 2012 taxes   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). I need to file 2012 taxes If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). I need to file 2012 taxes Otherwise, enter -0- 5. I need to file 2012 taxes   6 Add lines 4 and 5. I need to file 2012 taxes Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). I need to file 2012 taxes Print “Standard Deduction Allowed Under U. I need to file 2012 taxes S. I need to file 2012 taxes –India Income Tax Treaty” in the space to the left of these lines. I need to file 2012 taxes This is your standard deduction for 2013. I need to file 2012 taxes 6. I need to file 2012 taxes   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. I need to file 2012 taxes It also includes any amount received as a scholarship that you must include in your income. I need to file 2012 taxes Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). I need to file 2012 taxes Contributions from which you benefit. I need to file 2012 taxes   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. I need to file 2012 taxes   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. I need to file 2012 taxes For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. I need to file 2012 taxes Cash contributions. I need to file 2012 taxes   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. I need to file 2012 taxes The written record must include the name of the charity, date of the contribution, and the amount of the contribution. I need to file 2012 taxes   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). I need to file 2012 taxes If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. I need to file 2012 taxes Noncash contributions. I need to file 2012 taxes   For contributions not made in cash, the records you must keep depend on the amount of your deduction. I need to file 2012 taxes See Publication 526 for details. I need to file 2012 taxes For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. I need to file 2012 taxes If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. I need to file 2012 taxes If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. I need to file 2012 taxes If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. I need to file 2012 taxes You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. I need to file 2012 taxes See Form 8283 and its instructions for details. I need to file 2012 taxes Contributions of appreciated property. I need to file 2012 taxes   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. I need to file 2012 taxes However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. I need to file 2012 taxes Your basis in the property is generally what you paid for it. I need to file 2012 taxes If you need more information about basis, get Publication 551, Basis of Assets. I need to file 2012 taxes   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. I need to file 2012 taxes For information about these rules, see Publication 526. I need to file 2012 taxes Limit. I need to file 2012 taxes   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. I need to file 2012 taxes For a discussion of limits on charitable contributions and other information, get Publication 526. I need to file 2012 taxes Casualty and theft losses. I need to file 2012 taxes   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business. I need to file 2012 taxes The property can be personal use property or income-producing property not connected with a U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business. I need to file 2012 taxes The property must be located in the United States at the time of the casualty or theft. I need to file 2012 taxes You can deduct theft losses only in the year in which you discover the loss. I need to file 2012 taxes   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. I need to file 2012 taxes The fair market value of property immediately after a theft is considered zero, because you no longer have the property. I need to file 2012 taxes   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. I need to file 2012 taxes If you do not, you cannot deduct this loss as a casualty or theft loss. I need to file 2012 taxes   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. I need to file 2012 taxes Losses from personal use property. I need to file 2012 taxes    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. I need to file 2012 taxes You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. I need to file 2012 taxes Losses from income-producing property. I need to file 2012 taxes   These losses are not subject to the limitations that apply to personal use property. I need to file 2012 taxes Use Section B of Form 4684 to figure your deduction for these losses. I need to file 2012 taxes Job expenses and other miscellaneous deductions. I need to file 2012 taxes   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. I need to file 2012 taxes Generally, the allowable deductions must be related to effectively connected income. I need to file 2012 taxes Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). I need to file 2012 taxes   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). I need to file 2012 taxes For more information on miscellaneous deductions, see the instructions for Form 1040NR. I need to file 2012 taxes Travel expenses. I need to file 2012 taxes   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. I need to file 2012 taxes Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. I need to file 2012 taxes You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. I need to file 2012 taxes   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. I need to file 2012 taxes You cannot deduct travel expenses for other members of your family or party. I need to file 2012 taxes Deductible travel expenses. I need to file 2012 taxes   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. I need to file 2012 taxes , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. I need to file 2012 taxes You generally can deduct only 50% of unreimbursed meal expenses. I need to file 2012 taxes The standard meal allowance rates for high-cost areas are available at www. I need to file 2012 taxes gsa. I need to file 2012 taxes gov/perdiem. I need to file 2012 taxes The rates for other areas are in Publication 463. I need to file 2012 taxes   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). I need to file 2012 taxes Expenses allocable to U. I need to file 2012 taxes S. I need to file 2012 taxes tax-exempt income. I need to file 2012 taxes   You cannot deduct an expense, or part of an expense, that is allocable to U. I need to file 2012 taxes S. I need to file 2012 taxes tax-exempt income, including income exempt by tax treaty. I need to file 2012 taxes Example. I need to file 2012 taxes Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. I need to file 2012 taxes S. I need to file 2012 taxes company. I need to file 2012 taxes During her stay in the United States, she received a salary of $8,000 from her Polish employer. I need to file 2012 taxes She received no other U. I need to file 2012 taxes S. I need to file 2012 taxes source income. I need to file 2012 taxes She spent $3,000 on travel expenses, of which $1,000 were for meals. I need to file 2012 taxes None of these expenses were reimbursed. I need to file 2012 taxes Under the tax treaty with Poland, $5,000 of her salary is exempt from U. I need to file 2012 taxes S. I need to file 2012 taxes income tax. I need to file 2012 taxes In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). I need to file 2012 taxes She must reduce the remaining $2,500 of travel expenses by 62. I need to file 2012 taxes 5% ($1,563) because 62. I need to file 2012 taxes 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. I need to file 2012 taxes She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). I need to file 2012 taxes She completes the remaining lines according to the instructions for Schedule A. I need to file 2012 taxes More information. I need to file 2012 taxes   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. I need to file 2012 taxes Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. I need to file 2012 taxes Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. I need to file 2012 taxes S. I need to file 2012 taxes citizens. I need to file 2012 taxes The following items are some of the credits you may be able to claim. I need to file 2012 taxes Foreign tax credit. I need to file 2012 taxes   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. I need to file 2012 taxes You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. I need to file 2012 taxes To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. I need to file 2012 taxes   For more information, get Publication 514, Foreign Tax Credit for Individuals. I need to file 2012 taxes Child and dependent care credit. I need to file 2012 taxes   You may be able to take 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. I need to file 2012 taxes Generally, you must be able to claim an exemption for your dependent. I need to file 2012 taxes   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. I need to file 2012 taxes Credit for the elderly or the disabled. I need to file 2012 taxes   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. I need to file 2012 taxes For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). I need to file 2012 taxes Education credits. I need to file 2012 taxes   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. I need to file 2012 taxes There are two education credits: the American Opportunity Credit and the lifetime learning credit. I need to file 2012 taxes You cannot claim these credits if you are married filing separately. I need to file 2012 taxes Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. I need to file 2012 taxes For more information, see Publication 970. I need to file 2012 taxes Retirement savings contributions credit. I need to file 2012 taxes   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. I need to file 2012 taxes 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: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). I need to file 2012 taxes Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. I need to file 2012 taxes For more information, see Publication 590. I need to file 2012 taxes Child tax credit. I need to file 2012 taxes   You may be able to take this credit if you have a qualifying child. I need to file 2012 taxes   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. I need to file 2012 taxes 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). I need to file 2012 taxes Is a U. I need to file 2012 taxes S. I need to file 2012 taxes citizen, a U. I need to file 2012 taxes S. I need to file 2012 taxes national, or a resident alien. I need to file 2012 taxes Did not provide over half of his or her own support for 2013. I need to file 2012 taxes Lived with you more than half of 2013. I need to file 2012 taxes Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. I need to file 2012 taxes Is claimed as a dependent on your return. I need to file 2012 taxes An adopted child is always treated as your own child. I need to file 2012 taxes An adopted child includes a child lawfully placed with you for legal adoption. I need to file 2012 taxes   See your form instructions for additional details. I need to file 2012 taxes Adoption credit. I need to file 2012 taxes   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. I need to file 2012 taxes This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. I need to file 2012 taxes To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. I need to file 2012 taxes Earned income credit. I need to file 2012 taxes   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). I need to file 2012 taxes If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. I need to file 2012 taxes If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. I need to file 2012 taxes If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. I need to file 2012 taxes You cannot claim the earned income credit if your filing status is married filing separately. I need to file 2012 taxes    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. I need to file 2012 taxes You cannot claim the credit using an ITIN. I need to file 2012 taxes If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. I need to file 2012 taxes An example of a federally funded benefit is Medicaid. I need to file 2012 taxes If a card has this legend and the individual's immigration status has changed so that the individual is now a U. I need to file 2012 taxes S. I need to file 2012 taxes citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. I need to file 2012 taxes Other information. I need to file 2012 taxes   There are other eligibility rules that are not discussed here. I need to file 2012 taxes For more information, get Publication 596, Earned Income Credit. I need to file 2012 taxes Nonresident Aliens You can claim some of the same credits that resident aliens can claim. I need to file 2012 taxes You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. I need to file 2012 taxes Credits Credits are allowed only if you receive effectively connected income. I need to file 2012 taxes You may be able to claim some of the following credits. I need to file 2012 taxes Foreign tax credit. I need to file 2012 taxes   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. I need to file 2012 taxes S. I need to file 2012 taxes possession on that income. I need to file 2012 taxes   If you do not have foreign source income effectively connected with a U. I need to file 2012 taxes S. I need to file 2012 taxes trade or business, you cannot claim credits against your U. I need to file 2012 taxes S. I need to file 2012 taxes tax for taxes paid or accrued to a foreign country or U. I need to file 2012 taxes S. I need to file 2012 taxes possession. I need to file 2012 taxes   You cannot take any credit for taxes imposed by a foreign country or U. I need to file 2012 taxes S. I need to file 2012 taxes possession on your U. I need to file 2012 taxes S. I need to file 2012 taxes source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. I need to file 2012 taxes   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. I need to file 2012 taxes See Publication 514 for more information. I need to file 2012 taxes Child and dependent care credit. I need to file 2012 taxes   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. I need to file 2012 taxes Generally, you must be able to claim an exemption for your dependent. I need to file 2012 taxes   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. I need to file 2012 taxes S. I need to file 2012 taxes citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). I need to file 2012 taxes   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 from the United States for that tax year. I need to file 2012 taxes Earned income generally means wages, salaries, and professional fees for personal services performed. I need to file 2012 taxes   For more information, get Publication 503. I need to file 2012 taxes Education credits. I need to file 2012 taxes   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. I need to file 2012 taxes However, if you are married and choose to file a joint return with a U. I need to file 2012 taxes S. I need to file 2012 taxes citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. I need to file 2012 taxes Retirement savings contributions credit. I need to file 2012 taxes   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. I need to file 2012 taxes 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. I need to file 2012 taxes Use Form 8880 to figure the credit. I need to file 2012 taxes For more information, see Publication 590. I need to file 2012 taxes Child tax credit. I need to file 2012 taxes   You may be able to take this credit if you have a qualifying child. I need to file 2012 taxes   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. I need to file 2012 taxes 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). I need to file 2012 taxes Is a U. I need to file 2012 taxes S. I need to file 2012 taxes citizen, a U. I need to file 2012 taxes S. I need to file 2012 taxes national, or a resident alien. I need to file 2012 taxes Did not provide over half of his or her own support for 2013. I need to file 2012 taxes Lived with you more than half of 2013. I need to file 2012 taxes Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. I need to file 2012 taxes Is claimed as a dependent on your return. I need to file 2012 taxes An adopted child is always treated as your own child. I need to file 2012 taxes An adopted child includes a child lawfully placed with you for legal adoption. I need to file 2012 taxes   See your form instructions for additional details. I need to file 2012 taxes Adoption credit. I need to file 2012 taxes   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. I need to file 2012 taxes This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. I need to file 2012 taxes To claim the adoption credit, file Form 8839 with your Form 1040NR. I need to file 2012 taxes   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. I need to file 2012 taxes S. I need to file 2012 taxes 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). I need to file 2012 taxes Credit for prior year minimum tax. I need to file 2012 taxes   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. I need to file 2012 taxes Earned income credit. I need to file 2012 taxes   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. I need to file 2012 taxes However, if you are married and choose to file a joint return with a U. I need to file 2012 taxes S. I need to file 2012 taxes citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. I need to file 2012 taxes    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. I need to file 2012 taxes You cannot claim the credit using an ITIN. I need to file 2012 taxes If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. I need to file 2012 taxes An example of a federally funded benefit is Medicaid. I need to file 2012 taxes If a card has this legend and the individual's immigration status has changed so that the individual is now a U. I need to file 2012 taxes S. I need to file 2012 taxes citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. I need to file 2012 taxes   See Publication 596 for more information on the credit. I need to file 2012 taxes Tax Withheld You can claim the tax withheld during the year as a payment against your U. I need to file 2012 taxes S. I need to file 2012 taxes tax. I need to file 2012 taxes You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. I need to file 2012 taxes The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. I need to file 2012 taxes Withholding from wages. I need to file 2012 taxes   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. I need to file 2012 taxes S. I need to file 2012 taxes income tax liability for the same year. I need to file 2012 taxes You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. I need to file 2012 taxes Excess social security tax withheld. I need to file 2012 taxes   If you have two or more employers, you may be able to claim a credit against your U. I need to file 2012 taxes S. I need to file 2012 taxes income tax liability for social security tax withheld in excess of the maximum required. I need to file 2012 taxes See Social Security and Medicare Taxes in chapter 8 for more information. I need to file 2012 taxes Additional Medicare Tax. I need to file 2012 taxes   Your employer is responsible for withholding the 0. I need to file 2012 taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. I need to file 2012 taxes If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. I need to file 2012 taxes Tax paid on undistributed long-term capital gains. I need to file 2012 taxes   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. I need to file 2012 taxes You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. I need to file 2012 taxes Tax withheld at the source. I need to file 2012 taxes   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. I need to file 2012 taxes Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. I need to file 2012 taxes Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. I need to file 2012 taxes Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. I need to file 2012 taxes Tax withheld on partnership income. I need to file 2012 taxes   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. I need to file 2012 taxes The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. I need to file 2012 taxes A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. I need to file 2012 taxes In this case, the partnership will give you a statement on Form 1042-S. I need to file 2012 taxes Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. I need to file 2012 taxes Claiming tax withheld on your return. I need to file 2012 taxes   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. I need to file 2012 taxes The following table lists some of the more common information documents and shows where to find the amount of tax withheld. I need to file 2012 taxes Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. I need to file 2012 taxes You should file Form 1040 and report all income from sources both in and outside the United States. I need to file 2012 taxes However, you can exclude the income discussed in the following paragraphs. I need to file 2012 taxes For tax purposes other than reporting income, however, you will be treated as a nonresident alien. I need to file 2012 taxes For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. I need to file 2012 taxes There are also limits on what deductions and credits are allowed. I need to file 2012 taxes See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. I need to file 2012 taxes Residents of Puerto Rico. I need to file 2012 taxes   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). I need to file 2012 taxes   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. I need to file 2012 taxes You must also make your first payment of estimated tax by June 15. I need to file 2012 taxes You cannot file a joint income tax return or make joint payments of estimated tax. I need to file 2012 taxes However, if you are married to a U. I need to file 2012 taxes S. I need to file 2012 taxes citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. I need to file 2012 taxes   If you earn wages subject to withholding, your U. I need to file 2012 taxes S. I need to file 2012 taxes income tax return is due by April 15. I need to file 2012 taxes Your first payment of estimated tax is also due by April 15. I need to file 2012 taxes For information on withholding and estimated tax, see chapter 8 . I need to file 2012 taxes Residents of American Samoa. I need to file 2012 taxes   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. I need to file 2012 taxes S. I need to file 2012 taxes government or any of its agencies). I need to file 2012 taxes An employee of the American Samoan government is not considered an employee of the U. I need to file 2012 taxes S. I need to file 2012 taxes government or any of its agencies for purposes of the exclusion. I need to file 2012 taxes For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. I need to file 2012 taxes S. I need to file 2012 taxes Possessions. I need to file 2012 taxes Prev  Up  Next   Home   More Online Publications