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I Need To File My 2012 Taxes For Free

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I Need To File My 2012 Taxes For Free

I need to file my 2012 taxes for free 2. I need to file my 2012 taxes for free   Simplified Employee Pensions (SEPs) Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Setting Up a SEPWhen not to use Form 5305-SEP. I need to file my 2012 taxes for free How Much Can I Contribute?Contribution Limits Deducting ContributionsDeduction Limit for Contributions for Participants Deduction Limit for Self-Employed Individuals Carryover of Excess SEP Contributions When To Deduct Contributions Where To Deduct Contributions Salary Reduction Simplified Employee Pensions (SARSEPs)SARSEP ADP test. I need to file my 2012 taxes for free Deferral percentage. I need to file my 2012 taxes for free Employee compensation. I need to file my 2012 taxes for free Compensation of self-employed individuals. I need to file my 2012 taxes for free Choice not to treat deferrals as compensation. I need to file my 2012 taxes for free Limit on Elective Deferrals Tax Treatment of Deferrals Distributions (Withdrawals) Additional TaxesEffects on employee. I need to file my 2012 taxes for free Reporting and Disclosure Requirements Topics - This chapter discusses: Setting up a SEP How much can I contribute Deducting contributions Salary reduction simplified employee pensions (SARSEPs) Distributions (withdrawals) Additional taxes Reporting and disclosure requirements Useful Items - You may want to see: Publication 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4285 SEP Checklist 4286 SARSEP Checklist 4333 SEP Retirement Plans for Small Businesses 4336 SARSEP for Small Businesses 4407 SARSEP—Key Issues and Assistance Forms (and Instructions) W-2 Wage and Tax Statement 1040 U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free Individual Income Tax Return 5305-SEP Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 5305A-SEP Salary Reduction Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A SEP is a written plan that allows you to make contributions toward your own retirement and your employees' retirement without getting involved in a more complex qualified plan. I need to file my 2012 taxes for free Under a SEP, you make contributions to a traditional individual retirement arrangement (called a SEP-IRA) set up by or for each eligible employee. I need to file my 2012 taxes for free A SEP-IRA is owned and controlled by the employee, and you make contributions to the financial institution where the SEP-IRA is maintained. I need to file my 2012 taxes for free SEP-IRAs are set up for, at a minimum, each eligible employee (defined below). I need to file my 2012 taxes for free A SEP-IRA may have to be set up for a leased employee (defined in chapter 1), but does not need to be set up for excludable employees (defined later). I need to file my 2012 taxes for free Eligible employee. I need to file my 2012 taxes for free   An eligible employee is an individual who meets all the following requirements. I need to file my 2012 taxes for free Has reached age 21. I need to file my 2012 taxes for free Has worked for you in at least 3 of the last 5 years. I need to file my 2012 taxes for free Has received at least $550 in compensation from you in 2013. I need to file my 2012 taxes for free This amount remains the same in 2014. I need to file my 2012 taxes for free    You can use less restrictive participation requirements than those listed, but not more restrictive ones. I need to file my 2012 taxes for free Excludable employees. I need to file my 2012 taxes for free   The following employees can be excluded from coverage under a SEP. I need to file my 2012 taxes for free Employees covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. I need to file my 2012 taxes for free Nonresident alien employees who have received no U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free source wages, salaries, or other personal services compensation from you. I need to file my 2012 taxes for free For more information about nonresident aliens, see Publication 519, U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free Tax Guide for Aliens. I need to file my 2012 taxes for free Setting Up a SEP There are three basic steps in setting up a SEP. I need to file my 2012 taxes for free You must execute a formal written agreement to provide benefits to all eligible employees. I need to file my 2012 taxes for free You must give each eligible employee certain information about the SEP. I need to file my 2012 taxes for free A SEP-IRA must be set up by or for each eligible employee. I need to file my 2012 taxes for free Many financial institutions will help you set up a SEP. I need to file my 2012 taxes for free Formal written agreement. I need to file my 2012 taxes for free   You must execute a formal written agreement to provide benefits to all eligible employees under a SEP. I need to file my 2012 taxes for free You can satisfy the written agreement requirement by adopting an IRS model SEP using Form 5305-SEP. I need to file my 2012 taxes for free However, see When not to use Form 5305-SEP, below. I need to file my 2012 taxes for free   If you adopt an IRS model SEP using Form 5305-SEP, no prior IRS approval or determination letter is required. I need to file my 2012 taxes for free Keep the original form. I need to file my 2012 taxes for free Do not file it with the IRS. I need to file my 2012 taxes for free Also, using Form 5305-SEP will usually relieve you from filing annual retirement plan information returns with the IRS and the Department of Labor. I need to file my 2012 taxes for free See the Form 5305-SEP instructions for details. I need to file my 2012 taxes for free If you choose not to use Form 5305-SEP, you should seek professional advice in adopting a SEP. I need to file my 2012 taxes for free When not to use Form 5305-SEP. I need to file my 2012 taxes for free   You cannot use Form 5305-SEP if any of the following apply. I need to file my 2012 taxes for free You currently maintain any other qualified retirement plan other than another SEP. I need to file my 2012 taxes for free You have any eligible employees for whom IRAs have not been set up. I need to file my 2012 taxes for free You use the services of leased employees, who are not your common-law employees (as described in chapter 1). I need to file my 2012 taxes for free You are a member of any of the following unless all eligible employees of all the members of these groups, trades, or businesses participate under the SEP. I need to file my 2012 taxes for free An affiliated service group described in section 414(m). I need to file my 2012 taxes for free A controlled group of corporations described in section 414(b). I need to file my 2012 taxes for free Trades or businesses under common control described in section 414(c). I need to file my 2012 taxes for free You do not pay the cost of the SEP contributions. I need to file my 2012 taxes for free Information you must give to employees. I need to file my 2012 taxes for free   You must give each eligible employee a copy of Form 5305-SEP, its instructions, and the other information listed in the Form 5305-SEP instructions. I need to file my 2012 taxes for free An IRS model SEP is not considered adopted until you give each employee this information. I need to file my 2012 taxes for free Setting up the employee's SEP-IRA. I need to file my 2012 taxes for free   A SEP-IRA must be set up by or for each eligible employee. I need to file my 2012 taxes for free SEP-IRAs can be set up with banks, insurance companies, or other qualified financial institutions. I need to file my 2012 taxes for free You send SEP contributions to the financial institution where the SEP-IRA is maintained. I need to file my 2012 taxes for free Deadline for setting up a SEP. I need to file my 2012 taxes for free   You can set up a SEP for any year as late as the due date (including extensions) of your income tax return for that year. I need to file my 2012 taxes for free Credit for startup costs. I need to file my 2012 taxes for free   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP that first became effective in 2013. I need to file my 2012 taxes for free For more information, see Credit for startup costs under Reminders, earlier. I need to file my 2012 taxes for free How Much Can I Contribute? The SEP rules permit you to contribute a limited amount of money each year to each employee's SEP-IRA. I need to file my 2012 taxes for free If you are self-employed, you can contribute to your own SEP-IRA. I need to file my 2012 taxes for free Contributions must be in the form of money (cash, check, or money order). I need to file my 2012 taxes for free You cannot contribute property. I need to file my 2012 taxes for free However, participants may be able to transfer or roll over certain property from one retirement plan to another. I need to file my 2012 taxes for free See Publication 590 for more information about rollovers. I need to file my 2012 taxes for free You do not have to make contributions every year. I need to file my 2012 taxes for free But if you make contributions, they must be based on a written allocation formula and must not discriminate in favor of highly compensated employees (defined in chapter 1). I need to file my 2012 taxes for free When you contribute, you must contribute to the SEP-IRAs of all participants who actually performed personal services during the year for which the contributions are made, including employees who die or terminate employment before the contributions are made. I need to file my 2012 taxes for free Contributions are deductible within limits, as discussed later, and generally are not taxable to the plan participants. I need to file my 2012 taxes for free A SEP-IRA cannot be a Roth IRA. I need to file my 2012 taxes for free Employer contributions to a SEP-IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. I need to file my 2012 taxes for free Unlike regular contributions to a traditional IRA, contributions under a SEP can be made to participants over age 70½. I need to file my 2012 taxes for free If you are self-employed, you can also make contributions under the SEP for yourself even if you are over 70½. I need to file my 2012 taxes for free Participants age 70½ or over must take required minimum distributions. I need to file my 2012 taxes for free Time limit for making contributions. I need to file my 2012 taxes for free   To deduct contributions for a year, you must make the contributions by the due date (including extensions) of your tax return for the year. I need to file my 2012 taxes for free Contribution Limits Contributions you make for 2013 to a common-law employee's SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000. I need to file my 2012 taxes for free Compensation generally does not include your contributions to the SEP. I need to file my 2012 taxes for free The SEP plan document will specify how the employer contribution is determined and how it will be allocated to participants. I need to file my 2012 taxes for free Example. I need to file my 2012 taxes for free Your employee, Mary Plant, earned $21,000 for 2013. I need to file my 2012 taxes for free The maximum contribution you can make to her SEP-IRA is $5,250 (25% x $21,000). I need to file my 2012 taxes for free Contributions for yourself. I need to file my 2012 taxes for free   The annual limits on your contributions to a common-law employee's SEP-IRA also apply to contributions you make to your own SEP-IRA. I need to file my 2012 taxes for free However, special rules apply when figuring your maximum deductible contribution. I need to file my 2012 taxes for free See Deduction Limit for Self-Employed Individuals , later. I need to file my 2012 taxes for free Annual compensation limit. I need to file my 2012 taxes for free   You cannot consider the part of an employee's compensation over $255,000 when figuring your contribution limit for that employee. I need to file my 2012 taxes for free However, $51,000 is the maximum contribution for an eligible employee. I need to file my 2012 taxes for free These limits are $260,000 and $52,000, respectively, in 2014. I need to file my 2012 taxes for free Example. I need to file my 2012 taxes for free Your employee, Susan Green, earned $210,000 for 2013. I need to file my 2012 taxes for free Because of the maximum contribution limit for 2013, you can only contribute $51,000 to her SEP-IRA. I need to file my 2012 taxes for free More than one plan. I need to file my 2012 taxes for free   If you contribute to a defined contribution plan (defined in chapter 4), annual additions to an account are limited to the lesser of $51,000 or 100% of the participant's compensation. I need to file my 2012 taxes for free When you figure this limit, you must add your contributions to all defined contribution plans maintained by you. I need to file my 2012 taxes for free Because a SEP is considered a defined contribution plan for this limit, your contributions to a SEP must be added to your contributions to other defined contribution plans you maintain. I need to file my 2012 taxes for free Tax treatment of excess contributions. I need to file my 2012 taxes for free   Excess contributions are your contributions to an employee's SEP-IRA (or to your own SEP-IRA) for 2013 that exceed the lesser of the following amounts. I need to file my 2012 taxes for free 25% of the employee's compensation (or, for you, 20% of your net earnings from self-employment). I need to file my 2012 taxes for free $51,000. I need to file my 2012 taxes for free Excess contributions are included in the employee's income for the year and are treated as contributions by the employee to his or her SEP-IRA. I need to file my 2012 taxes for free For more information on employee tax treatment of excess contributions, see chapter 1 in Publication 590. I need to file my 2012 taxes for free Reporting on Form W-2. I need to file my 2012 taxes for free   Do not include SEP contributions on your employee's Form W-2 unless contributions were made under a salary reduction arrangement (discussed later). I need to file my 2012 taxes for free Deducting Contributions Generally, you can deduct the contributions you make each year to each employee's SEP-IRA. I need to file my 2012 taxes for free If you are self-employed, you can deduct the contributions you make each year to your own SEP-IRA. I need to file my 2012 taxes for free Deduction Limit for Contributions for Participants The most you can deduct for your contributions to you or your employee's SEP-IRA is the lesser of the following amounts. I need to file my 2012 taxes for free Your contributions (including any excess contributions carryover). I need to file my 2012 taxes for free 25% of the compensation (limited to $255,000 per participant) paid to the participants during 2013 from the business that has the plan, not to exceed $51,000 per participant. I need to file my 2012 taxes for free In 2014, the amounts in (2) above are $260,000 and $52,000, respectively. I need to file my 2012 taxes for free Deduction Limit for Self-Employed Individuals If you contribute to your own SEP-IRA, you must make a special computation to figure your maximum deduction for these contributions. I need to file my 2012 taxes for free When figuring the deduction for contributions made to your own SEP-IRA, compensation is your net earnings from self-employment (defined in chapter 1), which takes into account both the following deductions. I need to file my 2012 taxes for free The deduction for the deductible part of your self-employment tax. I need to file my 2012 taxes for free The deduction for contributions to your own SEP-IRA. I need to file my 2012 taxes for free The deduction for contributions to your own SEP-IRA and your net earnings depend on each other. I need to file my 2012 taxes for free For this reason, you determine the deduction for contributions to your own SEP-IRA indirectly by reducing the contribution rate called for in your plan. I need to file my 2012 taxes for free To do this, use the Rate Table for Self-Employed or the Rate Worksheet for Self-Employed, whichever is appropriate for your plan's contribution rate, in chapter 5. I need to file my 2012 taxes for free Then figure your maximum deduction by using the Deduction Worksheet for Self-Employed in chapter 5. I need to file my 2012 taxes for free Carryover of Excess SEP Contributions If you made SEP contributions that are more than the deduction limit (nondeductible contributions), you can carry over and deduct the difference in later years. I need to file my 2012 taxes for free However, the carryover, when combined with the contribution for the later year, is subject to the deduction limit for that year. I need to file my 2012 taxes for free If you also contributed to a defined benefit plan or defined contribution plan, see Carryover of Excess Contributions under Employer Deduction in chapter 4 for the carryover limit. I need to file my 2012 taxes for free Excise tax. I need to file my 2012 taxes for free   If you made nondeductible (excess) contributions to a SEP, you may be subject to a 10% excise tax. I need to file my 2012 taxes for free For information about the excise tax, see Excise Tax for Nondeductible (Excess) Contributions under Employer Deduction in chapter 4. I need to file my 2012 taxes for free When To Deduct Contributions When you can deduct contributions made for a year depends on the tax year on which the SEP is maintained. I need to file my 2012 taxes for free If the SEP is maintained on a calendar year basis, you deduct the yearly contributions on your tax return for the year within which the calendar year ends. I need to file my 2012 taxes for free If you file your tax return and maintain the SEP using a fiscal year or short tax year, you deduct contributions made for a year on your tax return for that year. I need to file my 2012 taxes for free Example. I need to file my 2012 taxes for free You are a fiscal year taxpayer whose tax year ends June 30. I need to file my 2012 taxes for free You maintain a SEP on a calendar year basis. I need to file my 2012 taxes for free You deduct SEP contributions made for calendar year 2013 on your tax return for your tax year ending June 30, 2014. I need to file my 2012 taxes for free Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. I need to file my 2012 taxes for free For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040), Profit or Loss From Farming; partnerships deduct them on Form 1065, U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free Return of Partnership Income; and corporations deduct them on Form 1120, U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free Corporation Income Tax Return, or Form 1120S, U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free Income Tax Return for an S Corporation. I need to file my 2012 taxes for free Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. I need to file my 2012 taxes for free (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. I need to file my 2012 taxes for free , you receive from the partnership. I need to file my 2012 taxes for free ) Remember that sole proprietors and partners can't deduct as a business expense contributions made to a SEP for themselves, only those made for their common-law employees. I need to file my 2012 taxes for free Salary Reduction Simplified Employee Pensions (SARSEPs) A SARSEP is a SEP set up before 1997 that includes a salary reduction arrangement. I need to file my 2012 taxes for free (See the Caution, next. I need to file my 2012 taxes for free ) Under a SARSEP, your employees can choose to have you contribute part of their pay to their SEP-IRAs rather than receive it in cash. I need to file my 2012 taxes for free This contribution is called an “elective deferral” because employees choose (elect) to set aside the money, and they defer the tax on the money until it is distributed to them. I need to file my 2012 taxes for free You are not allowed to set up a SARSEP after 1996. I need to file my 2012 taxes for free However, participants (including employees hired after 1996) in a SARSEP set up before 1997 can continue to have you contribute part of their pay to the plan. I need to file my 2012 taxes for free If you are interested in setting up a retirement plan that includes a salary reduction arrangement, see chapter 3. I need to file my 2012 taxes for free Who can have a SARSEP?   A SARSEP set up before 1997 is available to you and your eligible employees only if all the following requirements are met. I need to file my 2012 taxes for free At least 50% of your employees eligible to participate choose to make elective deferrals. I need to file my 2012 taxes for free You have 25 or fewer employees who were eligible to participate in the SEP at any time during the preceding year. I need to file my 2012 taxes for free The elective deferrals of your highly compensated employees meet the SARSEP ADP test. I need to file my 2012 taxes for free SARSEP ADP test. I need to file my 2012 taxes for free   Under the SARSEP ADP test, the amount deferred each year by each eligible highly compensated employee as a percentage of pay (the deferral percentage) cannot be more than 125% of the average deferral percentage (ADP) of all non-highly compensated employees eligible to participate. I need to file my 2012 taxes for free A highly compensated employee is defined in chapter 1. I need to file my 2012 taxes for free Deferral percentage. I need to file my 2012 taxes for free   The deferral percentage for an employee for a year is figured as follows. I need to file my 2012 taxes for free   The elective employer contributions (excluding certain catch-up contributions)  paid to the SEP for the employee for the year     The employee's compensation (limited to $255,000 in 2013)   The instructions for Form 5305A-SEP have a worksheet you can use to determine whether the elective deferrals of your highly compensated employees meet the SARSEP ADP test. I need to file my 2012 taxes for free Employee compensation. I need to file my 2012 taxes for free   For figuring the deferral percentage, compensation is generally the amount you pay to the employee for the year. I need to file my 2012 taxes for free Compensation includes the elective deferral and other amounts deferred in certain employee benefit plans. I need to file my 2012 taxes for free See Compensation in chapter 1. I need to file my 2012 taxes for free Elective deferrals under the SARSEP are included in figuring your employees' deferral percentage even though they are not included in the income of your employees for income tax purposes. I need to file my 2012 taxes for free Compensation of self-employed individuals. I need to file my 2012 taxes for free   If you are self-employed, compensation is your net earnings from self-employment as defined in chapter 1. I need to file my 2012 taxes for free   Compensation does not include tax-free items (or deductions related to them) other than foreign earned income and housing cost amounts. I need to file my 2012 taxes for free Choice not to treat deferrals as compensation. I need to file my 2012 taxes for free   You can choose not to treat elective deferrals (and other amounts deferred in certain employee benefit plans) for a year as compensation under your SARSEP. I need to file my 2012 taxes for free Limit on Elective Deferrals The most a participant can choose to defer for calendar year 2013 is the lesser of the following amounts. I need to file my 2012 taxes for free 25% of the participant's compensation (limited to $255,000 of the participant's compensation). I need to file my 2012 taxes for free $17,500. I need to file my 2012 taxes for free The $17,500 limit applies to the total elective deferrals the employee makes for the year to a SEP and any of the following. I need to file my 2012 taxes for free Cash or deferred arrangement (section 401(k) plan). I need to file my 2012 taxes for free Salary reduction arrangement under a tax-sheltered annuity plan (section 403(b) plan). I need to file my 2012 taxes for free SIMPLE IRA plan. I need to file my 2012 taxes for free In 2014, the $255,000 limit increases to $260,000 and the $17,500 limit remains at $17,500. I need to file my 2012 taxes for free Catch-up contributions. I need to file my 2012 taxes for free   A SARSEP can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. I need to file my 2012 taxes for free The catch-up contribution limit for 2013 is $5,500 and remains at $5,500 for 2014. I need to file my 2012 taxes for free Elective deferrals are not treated as catch-up contributions for 2013 until they exceed the elective deferral limit (the lesser of 25% of compensation or $17,500), the SARSEP ADP test limit discussed earlier, or the plan limit (if any). I need to file my 2012 taxes for free However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. I need to file my 2012 taxes for free The catch-up contribution limit. I need to file my 2012 taxes for free The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. I need to file my 2012 taxes for free   Catch-up contributions are not subject to the elective deferral limit (the lesser of 25% of compensation or $17,500 in 2013 and in 2014). I need to file my 2012 taxes for free Overall limit on SEP contributions. I need to file my 2012 taxes for free   If you also make nonelective contributions to a SEP-IRA, the total of the nonelective and elective contributions to that SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000 for 2013 ($52,000 for 2014). I need to file my 2012 taxes for free The same rule applies to contributions you make to your own SEP-IRA. I need to file my 2012 taxes for free See Contribution Limits , earlier. I need to file my 2012 taxes for free Figuring the elective deferral. I need to file my 2012 taxes for free   For figuring the 25% limit on elective deferrals, compensation does not include SEP contributions, including elective deferrals or other amounts deferred in certain employee benefit plans. I need to file my 2012 taxes for free Tax Treatment of Deferrals Elective deferrals that are not more than the limits discussed earlier under Limit on Elective Deferrals are excluded from your employees' wages subject to federal income tax in the year of deferral. I need to file my 2012 taxes for free However, these deferrals are included in wages for social security, Medicare, and federal unemployment (FUTA) tax. I need to file my 2012 taxes for free Excess deferrals. I need to file my 2012 taxes for free   For 2013, excess deferrals are the elective deferrals for the year that are more than the $17,500 limit discussed earlier. I need to file my 2012 taxes for free For a participant who is eligible to make catch-up contributions, excess deferrals are the elective deferrals that are more than $23,000. I need to file my 2012 taxes for free The treatment of excess deferrals made under a SARSEP is similar to the treatment of excess deferrals made under a qualified plan. I need to file my 2012 taxes for free See Treatment of Excess Deferrals under Elective Deferrals (401(k) Plans) in chapter 4. I need to file my 2012 taxes for free Excess SEP contributions. I need to file my 2012 taxes for free   Excess SEP contributions are elective deferrals of highly compensated employees that are more than the amount permitted under the SARSEP ADP test. I need to file my 2012 taxes for free You must notify your highly compensated employees within 2½ months after the end of the plan year of their excess SEP contributions. I need to file my 2012 taxes for free If you do not notify them within this time period, you must pay a 10% tax on the excess. I need to file my 2012 taxes for free For an explanation of the notification requirements, see Rev. I need to file my 2012 taxes for free Proc. I need to file my 2012 taxes for free 91-44, 1991-2 C. I need to file my 2012 taxes for free B. I need to file my 2012 taxes for free 733. I need to file my 2012 taxes for free If you adopted a SARSEP using Form 5305A-SEP, the notification requirements are explained in the instructions for that form. I need to file my 2012 taxes for free Reporting on Form W-2. I need to file my 2012 taxes for free   Do not include elective deferrals in the “Wages, tips, other compensation” box of Form W-2. I need to file my 2012 taxes for free You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. I need to file my 2012 taxes for free You must also include them in box 12. I need to file my 2012 taxes for free Mark the “Retirement plan” checkbox in box 13. I need to file my 2012 taxes for free For more information, see the Form W-2 instructions. I need to file my 2012 taxes for free Distributions (Withdrawals) As an employer, you cannot prohibit distributions from a SEP-IRA. I need to file my 2012 taxes for free Also, you cannot make your contributions on the condition that any part of them must be kept in the account after you have made your contributions to the employee's accounts. I need to file my 2012 taxes for free Distributions are subject to IRA rules. I need to file my 2012 taxes for free Generally, you or your employee must begin to receive distributions from a SEP-IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. I need to file my 2012 taxes for free For more information about IRA rules, including the tax treatment of distributions, rollovers, required distributions, and income tax withholding, see Publication 590. I need to file my 2012 taxes for free Additional Taxes The tax advantages of using SEP-IRAs for retirement savings can be offset by additional taxes that may be imposed for all the following actions. I need to file my 2012 taxes for free Making excess contributions. I need to file my 2012 taxes for free Making early withdrawals. I need to file my 2012 taxes for free Not making required withdrawals. I need to file my 2012 taxes for free For information about these taxes, see chapter 1 in Publication 590. I need to file my 2012 taxes for free Also, a SEP-IRA may be disqualified, or an excise tax may apply, if the account is involved in a prohibited transaction, discussed next. I need to file my 2012 taxes for free Prohibited transaction. I need to file my 2012 taxes for free   If an employee improperly uses his or her SEP-IRA, such as by borrowing money from it, the employee has engaged in a prohibited transaction. I need to file my 2012 taxes for free In that case, the SEP-IRA will no longer qualify as an IRA. I need to file my 2012 taxes for free For a list of prohibited transactions, see Prohibited Transactions in chapter 4. I need to file my 2012 taxes for free Effects on employee. I need to file my 2012 taxes for free   If a SEP-IRA is disqualified because of a prohibited transaction, the assets in the account will be treated as having been distributed to the employee on the first day of the year in which the transaction occurred. I need to file my 2012 taxes for free The employee must include in income the fair market value of the assets (on the first day of the year) that is more than any cost basis in the account. I need to file my 2012 taxes for free Also, the employee may have to pay the additional tax for making early withdrawals. I need to file my 2012 taxes for free Reporting and Disclosure Requirements If you set up a SEP using Form 5305-SEP, you must give your eligible employees certain information about the SEP when you set it up. I need to file my 2012 taxes for free See Setting Up a SEP , earlier. I need to file my 2012 taxes for free Also, you must give your eligible employees a statement each year showing any contributions to their SEP-IRAs. I need to file my 2012 taxes for free You must also give them notice of any excess contributions. I need to file my 2012 taxes for free For details about other information you must give them, see the instructions for Form 5305-SEP or Form 5305A-SEP (for a salary reduction SEP). I need to file my 2012 taxes for free Even if you did not use Form 5305-SEP or Form 5305A-SEP to set up your SEP, you must give your employees information similar to that described above. I need to file my 2012 taxes for free For more information, see the instructions for either Form 5305-SEP or Form 5305A-SEP. I need to file my 2012 taxes for free Prev  Up  Next   Home   More Online Publications
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The I Need To File My 2012 Taxes For Free

I need to file my 2012 taxes for free 5. I need to file my 2012 taxes for free   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 my 2012 taxes for free J-1 visa holders. I need to file my 2012 taxes for free 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 my 2012 taxes for free The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. I need to file my 2012 taxes for free Resident aliens should get publications, forms, and instructions for U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizens, because the information for filing returns for resident aliens is generally the same as for U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizens. I need to file my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free Individual Income Tax Return 1040NR U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free Nonresident Alien Income Tax Return 1040NR-EZ U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free If you have not previously established a fiscal tax year, your tax year is the calendar year. I need to file my 2012 taxes for free A calendar year is 12 consecutive months ending on December 31. I need to file my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free resident for any calendar year, you will be treated as a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free resident for any part of your fiscal year that falls within that calendar year. I need to file my 2012 taxes for free Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. I need to file my 2012 taxes for free For an individual, this is a social security number (SSN). I need to file my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business at any time during the year, An alien who has a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free 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 my 2012 taxes for free Social security number (SSN). I need to file my 2012 taxes for free   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 my 2012 taxes for free S. I need to file my 2012 taxes for free employment. I need to file my 2012 taxes for free   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 my 2012 taxes for free You can also download Form SS-5 from the SSA's website at www. I need to file my 2012 taxes for free socialsecurity. I need to file my 2012 taxes for free gov/ssnumber/ss5. I need to file my 2012 taxes for free htm. I need to file my 2012 taxes for free 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 my 2012 taxes for free Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. I need to file my 2012 taxes for free F-1 and M-1 visa holders. I need to file my 2012 taxes for free    If you are an F-1 or M-1 student, you must also show your Form I-20. I need to file my 2012 taxes for free For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. I need to file my 2012 taxes for free socialsecurity. I need to file my 2012 taxes for free gov/pubs/10181. I need to file my 2012 taxes for free html. I need to file my 2012 taxes for free J-1 visa holders. I need to file my 2012 taxes for free   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. I need to file my 2012 taxes for free For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. I need to file my 2012 taxes for free socialsecurity. I need to file my 2012 taxes for free gov/pubs/10107. I need to file my 2012 taxes for free html. I need to file my 2012 taxes for free Individual taxpayer identification number (ITIN). I need to file my 2012 taxes for free   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. I need to file my 2012 taxes for free For details on how to do so, see Form W-7 and its instructions. I need to file my 2012 taxes for free Allow 6 to 10 weeks for the IRS to notify you of your ITIN. I need to file my 2012 taxes for free If you already have an ITIN, enter it wherever an SSN is required on your tax return. I need to file my 2012 taxes for free   An ITIN is for tax use only. I need to file my 2012 taxes for free It does not entitle you to social security benefits or change your employment or immigration status under U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free law. I need to file my 2012 taxes for free   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 my 2012 taxes for free Employer identification number (EIN). I need to file my 2012 taxes for free   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. I need to file my 2012 taxes for free To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. I need to file my 2012 taxes for free Filing Status The amount of your tax depends on your filing status. I need to file my 2012 taxes for free Your filing status is important in determining whether you can take certain deductions and credits. I need to file my 2012 taxes for free The rules for determining your filing status are different for resident aliens and nonresident aliens. I need to file my 2012 taxes for free Resident Aliens Resident aliens can use the same filing statuses available to U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizens. I need to file my 2012 taxes for free See your form instructions or Publication 501 for more information on filing status. I need to file my 2012 taxes for free Married filing jointly. I need to file my 2012 taxes for free   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 my 2012 taxes for free Qualifying widow(er). I need to file my 2012 taxes for free   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 my 2012 taxes for free This applies only if you could have filed a joint return with your spouse for the year your spouse died. I need to file my 2012 taxes for free Head of household. I need to file my 2012 taxes for free   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 my 2012 taxes for free You must be a resident alien for the entire tax year. I need to file my 2012 taxes for free   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 my 2012 taxes for free Note. I need to file my 2012 taxes for free   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 my 2012 taxes for free In that case, you will not be entitled to the credit. I need to file my 2012 taxes for free See Publication 596 for more information. I need to file my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free Married nonresident alien. I need to file my 2012 taxes for free   Married nonresident aliens who are not married to U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business. I need to file my 2012 taxes for free Exceptions. I need to file my 2012 taxes for free   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. I need to file my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free national. I need to file my 2012 taxes for free See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. I need to file my 2012 taxes for free U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free national is defined later in this section under Qualifying widow(er) . I need to file my 2012 taxes for free   A nonresident alien generally cannot file as married filing jointly. I need to file my 2012 taxes for free However, a nonresident alien who is married to a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free 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 my 2012 taxes for free For information on these choices, see chapter 1. I need to file my 2012 taxes for free 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 my 2012 taxes for free Qualifying widow(er). I need to file my 2012 taxes for free   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 my 2012 taxes for free You were a resident of Canada, Mexico, or South Korea, or a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free national (defined later). I need to file my 2012 taxes for free Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. I need to file my 2012 taxes for free You have a dependent child living with you. I need to file my 2012 taxes for free See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. I need to file my 2012 taxes for free   A U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free national is an individual who, although not a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizen, owes his or her allegiance to the United States. I need to file my 2012 taxes for free U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free nationals include American Samoans and Northern Mariana Islanders who chose to become U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free nationals instead of U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizens. I need to file my 2012 taxes for free Head of household. I need to file my 2012 taxes for free   You cannot file as head of household if you are a nonresident alien at any time during the tax year. I need to file my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free 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 my 2012 taxes for free Note. I need to file my 2012 taxes for free   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 my 2012 taxes for free In that case, your spouse will not be entitled to the credit. I need to file my 2012 taxes for free See Publication 596 for more information. I need to file my 2012 taxes for free Estates and trusts. I need to file my 2012 taxes for free   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 my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business. I need to file my 2012 taxes for free Special rules for aliens from certain U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free possessions. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free For resident aliens, this includes income from sources both within and outside the United States. I need to file my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). I need to file my 2012 taxes for free Deductions Resident and nonresident aliens can claim similar deductions on their U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free tax returns. I need to file my 2012 taxes for free However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business. I need to file my 2012 taxes for free Resident Aliens You can claim the same deductions allowed to U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizens if you are a resident alien for the entire tax year. I need to file my 2012 taxes for free 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 my 2012 taxes for free You should get Form 1040 and instructions for more information on how to claim your allowable deductions. I need to file my 2012 taxes for free Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. I need to file my 2012 taxes for free You generally cannot claim deductions related to income that is not connected with your U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free business activities. I need to file my 2012 taxes for free 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 my 2012 taxes for free Ordinary and necessary business expenses. I need to file my 2012 taxes for free   You can deduct all ordinary and necessary expenses in the operation of your U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business to the extent they relate to income effectively connected with that trade or business. I need to file my 2012 taxes for free The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. I need to file my 2012 taxes for free For information about other business expenses, see Publication 535. I need to file my 2012 taxes for free Losses. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free Educator expenses. I need to file my 2012 taxes for free   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 my 2012 taxes for free For more information, see your tax form instructions. I need to file my 2012 taxes for free Individual retirement arrangement (IRA). I need to file my 2012 taxes for free   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. I need to file my 2012 taxes for free But you must have taxable compensation effectively connected with a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business to do so. I need to file my 2012 taxes for free 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 my 2012 taxes for free If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. I need to file my 2012 taxes for free ) at work or through self-employment, your IRA deduction may be reduced or eliminated. I need to file my 2012 taxes for free But you can still make contributions to a traditional IRA even if you cannot deduct them. I need to file my 2012 taxes for free If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. I need to file my 2012 taxes for free   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). I need to file my 2012 taxes for free Moving expenses. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free   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 my 2012 taxes for free   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 my 2012 taxes for free   For more information on the moving expense deduction, see Publication 521. I need to file my 2012 taxes for free Reimbursements. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free For more information, see Publication 521. I need to file my 2012 taxes for free Moving expense or travel expense. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free Self-employed SEP, SIMPLE, and qualified retirement plans. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business. I need to file my 2012 taxes for free   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. I need to file my 2012 taxes for free Penalty on early withdrawal of savings. I need to file my 2012 taxes for free   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 my 2012 taxes for free Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. I need to file my 2012 taxes for free However, if the interest income is effectively connected with your U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free 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 my 2012 taxes for free Student loan interest expense. I need to file my 2012 taxes for free   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 my 2012 taxes for free Generally, you can claim the deduction if all the following requirements are met. I need to file my 2012 taxes for free Your filing status is any filing status except married filing separately. I need to file my 2012 taxes for free Your modified adjusted gross income is less than $75,000. I need to file my 2012 taxes for free No one else is claiming an exemption for you on his or her 2013 tax return. I need to file my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free The person for whom the expenses were paid or incurred was an eligible student. I need to file my 2012 taxes for free Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. I need to file my 2012 taxes for free For more information, see Publication 970, Tax Benefits for Education. I need to file my 2012 taxes for free Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizens. I need to file my 2012 taxes for free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free tax return. I need to file my 2012 taxes for free Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizens. I need to file my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free tax purposes and was not the dependent of another taxpayer. I need to file my 2012 taxes for free 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 my 2012 taxes for free You can claim an exemption for each person who qualifies as a dependent according to the rules for U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizens. I need to file my 2012 taxes for free 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 my 2012 taxes for free Get Publication 501 for more information. I need to file my 2012 taxes for free Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. I need to file my 2012 taxes for free See Identification Number, earlier. I need to file my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. I need to file my 2012 taxes for free See Identification Number, earlier. I need to file my 2012 taxes for free Residents of Mexico or Canada or U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free nationals. I need to file my 2012 taxes for free   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 my 2012 taxes for free S. I need to file my 2012 taxes for free tax purposes and cannot be claimed as the dependent on another U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free taxpayer's return. I need to file my 2012 taxes for free In addition, you can claim exemptions for your dependents who meet certain tests. I need to file my 2012 taxes for free Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizens to determine who is a dependent and for which dependents exemptions can be claimed. I need to file my 2012 taxes for free See Publication 501 for these rules. I need to file my 2012 taxes for free For purposes of these rules, dependents who are U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free nationals meet the citizenship test discussed in Publication 501. I need to file my 2012 taxes for free Residents of South Korea. I need to file my 2012 taxes for free   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. I need to file my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free source gross income effectively connected with a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business for the tax year to the alien's entire income from all sources during the tax year. I need to file my 2012 taxes for free Example. I need to file my 2012 taxes for free Mr. I need to file my 2012 taxes for free 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 my 2012 taxes for free During the tax year he receives U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free compensation of $18,000. I need to file my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business. I need to file my 2012 taxes for free Thus, his total income for the year is $24,000. I need to file my 2012 taxes for free Mr. I need to file my 2012 taxes for free Park meets all requirements for claiming exemptions for his spouse and two children. I need to file my 2012 taxes for free 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 my 2012 taxes for free   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 my 2012 taxes for free   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 my 2012 taxes for free S. I need to file my 2012 taxes for free taxpayer's return. I need to file my 2012 taxes for free   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 my 2012 taxes for free S. I need to file my 2012 taxes for free citizens. I need to file my 2012 taxes for free See Publication 501 for these rules. I need to file my 2012 taxes for free   List your spouse and dependents on line 7c of Form 1040NR. I need to file my 2012 taxes for free Enter the total on the appropriate line to the right of line 7c. I need to file my 2012 taxes for free Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. I need to file my 2012 taxes for free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business. I need to file my 2012 taxes for free Resident Aliens You can claim the same itemized deductions as U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizens, using Schedule A of Form 1040. I need to file my 2012 taxes for free 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 my 2012 taxes for free If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. I need to file my 2012 taxes for free For further information, see Form 1040 and instructions. I need to file my 2012 taxes for free Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business. I need to file my 2012 taxes for free These deductions include state and local income taxes, charitable contributions to U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free organizations, casualty and theft losses, and miscellaneous deductions. I need to file my 2012 taxes for free Use Schedule A of Form 1040NR to claim itemized deductions. I need to file my 2012 taxes for free If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. I need to file my 2012 taxes for free If you are claiming any other itemized deduction, you must file Form 1040NR. I need to file my 2012 taxes for free Standard deduction. I need to file my 2012 taxes for free   Nonresident aliens cannot claim the standard deduction. I need to file my 2012 taxes for free However, see Students and business apprentices from India , next. I need to file my 2012 taxes for free Students and business apprentices from India. I need to file my 2012 taxes for free   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 my 2012 taxes for free You can claim the standard deduction provided you do not claim itemized deductions. I need to file my 2012 taxes for free   Use Worksheet 5-1 to figure your standard deduction. I need to file my 2012 taxes for free If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. I need to file my 2012 taxes for free State and local income taxes. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free See Recoveries in Publication 525 for details on how to figure the amount to include in income. I need to file my 2012 taxes for free Charitable contributions. I need to file my 2012 taxes for free   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. I need to file my 2012 taxes for free 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 my 2012 taxes for free Certain organizations that promote national or international amateur sports competition are also qualified organizations. I need to file my 2012 taxes for free Foreign organizations. I need to file my 2012 taxes for free   Contributions made directly to a foreign organization are not deductible. I need to file my 2012 taxes for free However, you can deduct contributions to a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free organization that transfers funds to a charitable foreign organization if the U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free organization. I need to file my 2012 taxes for free   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. I need to file my 2012 taxes for free Worksheet 5-1. I need to file my 2012 taxes for free 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. I need to file my 2012 taxes for free If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. I need to file my 2012 taxes for free You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. I need to file my 2012 taxes for free 1 Enter the amount shown below for your filing status. I need to file my 2012 taxes for free           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. I need to file my 2012 taxes for free           2 Can you be claimed as a dependent on someone else's U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free income tax return?  No. I need to file my 2012 taxes for free Enter the amount from line 1 on line 4. I need to file my 2012 taxes for free Skip line 3 and go to line 5. I need to file my 2012 taxes for free   Yes. I need to file my 2012 taxes for free Go to line 3. I need to file my 2012 taxes for free         3 Is your earned income* more than $650?           Yes. I need to file my 2012 taxes for free Add $350 to your earned income. I need to file my 2012 taxes for free Enter the total. I need to file my 2012 taxes for free           No. I need to file my 2012 taxes for free Enter $1,000 3. I need to file my 2012 taxes for free       4 Enter the smaller of line 1 or line 3 4. I need to file my 2012 taxes for free   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). I need to file my 2012 taxes for free If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). I need to file my 2012 taxes for free Otherwise, enter -0- 5. I need to file my 2012 taxes for free   6 Add lines 4 and 5. I need to file my 2012 taxes for free Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). I need to file my 2012 taxes for free Print “Standard Deduction Allowed Under U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free –India Income Tax Treaty” in the space to the left of these lines. I need to file my 2012 taxes for free This is your standard deduction for 2013. I need to file my 2012 taxes for free 6. I need to file my 2012 taxes for free   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. I need to file my 2012 taxes for free It also includes any amount received as a scholarship that you must include in your income. I need to file my 2012 taxes for free 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 my 2012 taxes for free Contributions from which you benefit. I need to file my 2012 taxes for free   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 my 2012 taxes for free   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 my 2012 taxes for free For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. I need to file my 2012 taxes for free Cash contributions. I need to file my 2012 taxes for free   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 my 2012 taxes for free The written record must include the name of the charity, date of the contribution, and the amount of the contribution. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free Noncash contributions. I need to file my 2012 taxes for free   For contributions not made in cash, the records you must keep depend on the amount of your deduction. I need to file my 2012 taxes for free See Publication 526 for details. I need to file my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. I need to file my 2012 taxes for free 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 my 2012 taxes for free See Form 8283 and its instructions for details. I need to file my 2012 taxes for free Contributions of appreciated property. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free Your basis in the property is generally what you paid for it. I need to file my 2012 taxes for free If you need more information about basis, get Publication 551, Basis of Assets. I need to file my 2012 taxes for free   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. I need to file my 2012 taxes for free For information about these rules, see Publication 526. I need to file my 2012 taxes for free Limit. I need to file my 2012 taxes for free   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 my 2012 taxes for free For a discussion of limits on charitable contributions and other information, get Publication 526. I need to file my 2012 taxes for free Casualty and theft losses. I need to file my 2012 taxes for free   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 my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business. I need to file my 2012 taxes for free The property can be personal use property or income-producing property not connected with a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business. I need to file my 2012 taxes for free The property must be located in the United States at the time of the casualty or theft. I need to file my 2012 taxes for free You can deduct theft losses only in the year in which you discover the loss. I need to file my 2012 taxes for free   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 my 2012 taxes for free The fair market value of property immediately after a theft is considered zero, because you no longer have the property. I need to file my 2012 taxes for free   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. I need to file my 2012 taxes for free If you do not, you cannot deduct this loss as a casualty or theft loss. I need to file my 2012 taxes for free   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. I need to file my 2012 taxes for free Losses from personal use property. I need to file my 2012 taxes for free    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. I need to file my 2012 taxes for free 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 my 2012 taxes for free Losses from income-producing property. I need to file my 2012 taxes for free   These losses are not subject to the limitations that apply to personal use property. I need to file my 2012 taxes for free Use Section B of Form 4684 to figure your deduction for these losses. I need to file my 2012 taxes for free Job expenses and other miscellaneous deductions. I need to file my 2012 taxes for free   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. I need to file my 2012 taxes for free Generally, the allowable deductions must be related to effectively connected income. I need to file my 2012 taxes for free 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 my 2012 taxes for free   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 my 2012 taxes for free For more information on miscellaneous deductions, see the instructions for Form 1040NR. I need to file my 2012 taxes for free Travel expenses. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free   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 my 2012 taxes for free You cannot deduct travel expenses for other members of your family or party. I need to file my 2012 taxes for free Deductible travel expenses. I need to file my 2012 taxes for free   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. I need to file my 2012 taxes for free , 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 my 2012 taxes for free You generally can deduct only 50% of unreimbursed meal expenses. I need to file my 2012 taxes for free The standard meal allowance rates for high-cost areas are available at www. I need to file my 2012 taxes for free gsa. I need to file my 2012 taxes for free gov/perdiem. I need to file my 2012 taxes for free The rates for other areas are in Publication 463. I need to file my 2012 taxes for free   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 my 2012 taxes for free Expenses allocable to U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free tax-exempt income. I need to file my 2012 taxes for free   You cannot deduct an expense, or part of an expense, that is allocable to U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free tax-exempt income, including income exempt by tax treaty. I need to file my 2012 taxes for free Example. I need to file my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free company. I need to file my 2012 taxes for free During her stay in the United States, she received a salary of $8,000 from her Polish employer. I need to file my 2012 taxes for free She received no other U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free source income. I need to file my 2012 taxes for free She spent $3,000 on travel expenses, of which $1,000 were for meals. I need to file my 2012 taxes for free None of these expenses were reimbursed. I need to file my 2012 taxes for free Under the tax treaty with Poland, $5,000 of her salary is exempt from U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free income tax. I need to file my 2012 taxes for free In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). I need to file my 2012 taxes for free She must reduce the remaining $2,500 of travel expenses by 62. I need to file my 2012 taxes for free 5% ($1,563) because 62. I need to file my 2012 taxes for free 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. I need to file my 2012 taxes for free She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). I need to file my 2012 taxes for free She completes the remaining lines according to the instructions for Schedule A. I need to file my 2012 taxes for free More information. I need to file my 2012 taxes for free   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. I need to file my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free citizens. I need to file my 2012 taxes for free The following items are some of the credits you may be able to claim. I need to file my 2012 taxes for free Foreign tax credit. I need to file my 2012 taxes for free   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 my 2012 taxes for free You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. I need to file my 2012 taxes for free 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 my 2012 taxes for free   For more information, get Publication 514, Foreign Tax Credit for Individuals. I need to file my 2012 taxes for free Child and dependent care credit. I need to file my 2012 taxes for free   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 my 2012 taxes for free Generally, you must be able to claim an exemption for your dependent. I need to file my 2012 taxes for free   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. I need to file my 2012 taxes for free Credit for the elderly or the disabled. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free Education credits. I need to file my 2012 taxes for free   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. I need to file my 2012 taxes for free There are two education credits: the American Opportunity Credit and the lifetime learning credit. I need to file my 2012 taxes for free You cannot claim these credits if you are married filing separately. I need to file my 2012 taxes for free Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. I need to file my 2012 taxes for free For more information, see Publication 970. I need to file my 2012 taxes for free Retirement savings contributions credit. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. I need to file my 2012 taxes for free For more information, see Publication 590. I need to file my 2012 taxes for free Child tax credit. I need to file my 2012 taxes for free   You may be able to take this credit if you have a qualifying child. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free Is a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizen, a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free national, or a resident alien. I need to file my 2012 taxes for free Did not provide over half of his or her own support for 2013. I need to file my 2012 taxes for free Lived with you more than half of 2013. I need to file my 2012 taxes for free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. I need to file my 2012 taxes for free Is claimed as a dependent on your return. I need to file my 2012 taxes for free An adopted child is always treated as your own child. I need to file my 2012 taxes for free An adopted child includes a child lawfully placed with you for legal adoption. I need to file my 2012 taxes for free   See your form instructions for additional details. I need to file my 2012 taxes for free Adoption credit. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. I need to file my 2012 taxes for free Earned income credit. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free You cannot claim the earned income credit if your filing status is married filing separately. I need to file my 2012 taxes for free    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 my 2012 taxes for free You cannot claim the credit using an ITIN. I need to file my 2012 taxes for free 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 my 2012 taxes for free An example of a federally funded benefit is Medicaid. I need to file my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. I need to file my 2012 taxes for free Other information. I need to file my 2012 taxes for free   There are other eligibility rules that are not discussed here. I need to file my 2012 taxes for free For more information, get Publication 596, Earned Income Credit. I need to file my 2012 taxes for free Nonresident Aliens You can claim some of the same credits that resident aliens can claim. I need to file my 2012 taxes for free You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. I need to file my 2012 taxes for free Credits Credits are allowed only if you receive effectively connected income. I need to file my 2012 taxes for free You may be able to claim some of the following credits. I need to file my 2012 taxes for free Foreign tax credit. I need to file my 2012 taxes for free   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 my 2012 taxes for free S. I need to file my 2012 taxes for free possession on that income. I need to file my 2012 taxes for free   If you do not have foreign source income effectively connected with a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free trade or business, you cannot claim credits against your U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free tax for taxes paid or accrued to a foreign country or U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free possession. I need to file my 2012 taxes for free   You cannot take any credit for taxes imposed by a foreign country or U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free possession on your U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free 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 my 2012 taxes for free   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. I need to file my 2012 taxes for free See Publication 514 for more information. I need to file my 2012 taxes for free Child and dependent care credit. I need to file my 2012 taxes for free   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 my 2012 taxes for free Generally, you must be able to claim an exemption for your dependent. I need to file my 2012 taxes for free   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free 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 my 2012 taxes for free   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 my 2012 taxes for free Earned income generally means wages, salaries, and professional fees for personal services performed. I need to file my 2012 taxes for free   For more information, get Publication 503. I need to file my 2012 taxes for free Education credits. I need to file my 2012 taxes for free   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. I need to file my 2012 taxes for free However, if you are married and choose to file a joint return with a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. I need to file my 2012 taxes for free Retirement savings contributions credit. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free Use Form 8880 to figure the credit. I need to file my 2012 taxes for free For more information, see Publication 590. I need to file my 2012 taxes for free Child tax credit. I need to file my 2012 taxes for free   You may be able to take this credit if you have a qualifying child. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free Is a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizen, a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free national, or a resident alien. I need to file my 2012 taxes for free Did not provide over half of his or her own support for 2013. I need to file my 2012 taxes for free Lived with you more than half of 2013. I need to file my 2012 taxes for free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. I need to file my 2012 taxes for free Is claimed as a dependent on your return. I need to file my 2012 taxes for free An adopted child is always treated as your own child. I need to file my 2012 taxes for free An adopted child includes a child lawfully placed with you for legal adoption. I need to file my 2012 taxes for free   See your form instructions for additional details. I need to file my 2012 taxes for free Adoption credit. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free To claim the adoption credit, file Form 8839 with your Form 1040NR. I need to file my 2012 taxes for free   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free 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 my 2012 taxes for free Credit for prior year minimum tax. I need to file my 2012 taxes for free   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 my 2012 taxes for free Earned income credit. I need to file my 2012 taxes for free   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 my 2012 taxes for free However, if you are married and choose to file a joint return with a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. I need to file my 2012 taxes for free    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. I need to file my 2012 taxes for free You cannot claim the credit using an ITIN. I need to file my 2012 taxes for free 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 my 2012 taxes for free An example of a federally funded benefit is Medicaid. I need to file my 2012 taxes for free 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 my 2012 taxes for free S. I need to file my 2012 taxes for free citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. I need to file my 2012 taxes for free   See Publication 596 for more information on the credit. I need to file my 2012 taxes for free Tax Withheld You can claim the tax withheld during the year as a payment against your U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free tax. I need to file my 2012 taxes for free You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. I need to file my 2012 taxes for free The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. I need to file my 2012 taxes for free Withholding from wages. I need to file my 2012 taxes for free   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 my 2012 taxes for free S. I need to file my 2012 taxes for free income tax liability for the same year. I need to file my 2012 taxes for free 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 my 2012 taxes for free Excess social security tax withheld. I need to file my 2012 taxes for free   If you have two or more employers, you may be able to claim a credit against your U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free income tax liability for social security tax withheld in excess of the maximum required. I need to file my 2012 taxes for free See Social Security and Medicare Taxes in chapter 8 for more information. I need to file my 2012 taxes for free Additional Medicare Tax. I need to file my 2012 taxes for free   Your employer is responsible for withholding the 0. I need to file my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free Tax paid on undistributed long-term capital gains. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free Tax withheld at the source. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. I need to file my 2012 taxes for free Tax withheld on partnership income. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. I need to file my 2012 taxes for free In this case, the partnership will give you a statement on Form 1042-S. I need to file my 2012 taxes for free Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. I need to file my 2012 taxes for free Claiming tax withheld on your return. I need to file my 2012 taxes for free   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 my 2012 taxes for free 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 my 2012 taxes for free 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 my 2012 taxes for free You should file Form 1040 and report all income from sources both in and outside the United States. I need to file my 2012 taxes for free However, you can exclude the income discussed in the following paragraphs. I need to file my 2012 taxes for free For tax purposes other than reporting income, however, you will be treated as a nonresident alien. I need to file my 2012 taxes for free 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 my 2012 taxes for free There are also limits on what deductions and credits are allowed. I need to file my 2012 taxes for free See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. I need to file my 2012 taxes for free Residents of Puerto Rico. I need to file my 2012 taxes for free   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 my 2012 taxes for free   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 my 2012 taxes for free You must also make your first payment of estimated tax by June 15. I need to file my 2012 taxes for free You cannot file a joint income tax return or make joint payments of estimated tax. I need to file my 2012 taxes for free However, if you are married to a U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. I need to file my 2012 taxes for free   If you earn wages subject to withholding, your U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free income tax return is due by April 15. I need to file my 2012 taxes for free Your first payment of estimated tax is also due by April 15. I need to file my 2012 taxes for free For information on withholding and estimated tax, see chapter 8 . I need to file my 2012 taxes for free Residents of American Samoa. I need to file my 2012 taxes for free   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 my 2012 taxes for free S. I need to file my 2012 taxes for free government or any of its agencies). I need to file my 2012 taxes for free An employee of the American Samoan government is not considered an employee of the U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free government or any of its agencies for purposes of the exclusion. I need to file my 2012 taxes for free For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free Possessions. I need to file my 2012 taxes for free Prev  Up  Next   Home   More Online Publications