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Income Tax Filing

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Income Tax Filing

Income tax filing 5. Income tax filing   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. Income tax filing Line 2. Income tax filing Lines 3a and 3b. Income tax filing Lines 4a and 4b. Income tax filing Line 5. Income tax filing Line 6. Income tax filing Line 7. Income tax filing Line 9. Income tax filing Line 15. Income tax filing Illustrated Example of Form 5074Part I. Income tax filing Part II. Income tax filing Part III. Income tax filing Illustrated Example of Form 8689Part I. Income tax filing Part II. Income tax filing Part III. Income tax filing Part IV. Income tax filing Use the following examples to help you complete the correct attachment to your Form 1040. Income tax filing The completed form for each example is shown on the pages that follow. Income tax filing Illustrated Example of Form 4563 John Black is a U. Income tax filing S. Income tax filing citizen, single, and under 65. Income tax filing He was a bona fide resident of American Samoa during all of 2013. Income tax filing John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. Income tax filing S. Income tax filing corporations) is more than his adjusted filing requirement for single filers under 65. Income tax filing (See Filing Requirement if Possession Income Is Excluded in chapter 4. Income tax filing ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. Income tax filing See Bona Fide Resident of American Samoa in chapter 3. Income tax filing Completing Form 4563. Income tax filing   John enters his name and social security number at the top of the form. Income tax filing Line 1. Income tax filing   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. Income tax filing Because he is still a bona fide resident, he enters “not ended” in the second blank space. Income tax filing Line 2. Income tax filing   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. Income tax filing Lines 3a and 3b. Income tax filing   He checks “No” on line 3a because no family members lived with him. Income tax filing He leaves line 3b blank. Income tax filing Lines 4a and 4b. Income tax filing   He checks “No” on line 4a because he did not maintain a home outside American Samoa. Income tax filing He leaves line 4b blank. Income tax filing Line 5. Income tax filing   He enters the name and address of his employer, Samoa Products Co. Income tax filing It is a private American Samoa corporation. Income tax filing Line 6. Income tax filing   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. Income tax filing That was his only trip outside American Samoa during the year. Income tax filing Line 7. Income tax filing   He enters the $24,000 in wages he received from Samoa Products Co. Income tax filing Line 9. Income tax filing   He received $220 in dividends from an American Samoa corporation, which he enters here. Income tax filing He also received $10,000 of dividends from a U. Income tax filing S. Income tax filing corporation, but he will enter that amount only on his Form 1040 because the U. Income tax filing S. Income tax filing dividends do not qualify for the possession exclusion. Income tax filing Line 15. Income tax filing   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. Income tax filing He will not enter his excluded income on Form 1040. Income tax filing However, he will attach his completed Form 4563 to his Form 1040. Income tax filing Illustrated Example of Form 5074 Tracy Grey is a U. Income tax filing S. Income tax filing citizen who is a self-employed fisheries consultant with a tax home in New York. Income tax filing Her only income for 2013 was net self-employment income of $80,000. Income tax filing Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. Income tax filing Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. Income tax filing She was not a bona fide resident of Guam during 2013. Income tax filing Tracy completes Form 1040 (not illustrated), reporting her worldwide income. Income tax filing Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. Income tax filing All amounts reported on Form 5074 are also reported on her Form 1040. Income tax filing See U. Income tax filing S. Income tax filing Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. Income tax filing Completing Form 5074. Income tax filing   Tracy enters her name and social security number at the top of the form. Income tax filing Part I. Income tax filing   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. Income tax filing She has no other income from Guam, so the total on line 16 is $20,000. Income tax filing Part II. Income tax filing   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. Income tax filing She enters $1,413 on line 21 and line 28. Income tax filing Her adjusted gross income on line 29 is $18,587. Income tax filing Part III. Income tax filing   Tracy made estimated tax payments of $1,409. Income tax filing She enters this amount on line 30, and again on line 34 as the total payments. Income tax filing Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. Income tax filing In 2013, they received $14,400 in income from the rental of a condominium they own in the U. Income tax filing S. Income tax filing Virgin Islands (USVI). Income tax filing The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. Income tax filing They were not bona fide residents of the USVI during the entire tax year. Income tax filing The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). Income tax filing The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. Income tax filing The Morenos also complete Form 8689 to determine how much of their U. Income tax filing S. Income tax filing tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. Income tax filing S. Income tax filing Virgin Islands. Income tax filing See U. Income tax filing S. Income tax filing Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. Income tax filing The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. Income tax filing At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. Income tax filing The Virgin Islands Bureau of Internal Revenue will process this copy. Income tax filing Completing Form 8689. Income tax filing   Juan and Carla enter their names and Juan's social security number at the top of the form. Income tax filing Part I. Income tax filing   The Morenos enter their income from the USVI in Part I (see later). Income tax filing The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. Income tax filing The Morenos' total USVI income of $6,700 is entered on line 16. Income tax filing Part II. Income tax filing   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. Income tax filing Their USVI adjusted gross income (AGI) is $6,700. Income tax filing Part III. Income tax filing   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). Income tax filing Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. Income tax filing   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. Income tax filing Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. Income tax filing 122) and enter that as a decimal on line 34. Income tax filing They then apply that percentage to the U. Income tax filing S. Income tax filing tax entered on line 32 to find the amount of U. Income tax filing S. Income tax filing tax allocated to USVI income ($4,539 x 0. Income tax filing 122 = $554), and enter that amount on line 35. Income tax filing Part IV. Income tax filing   Part IV is used to show payments of income tax to the USVI only. Income tax filing The Morenos had no tax withheld by the U. Income tax filing S. Income tax filing Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. Income tax filing They include this amount ($400) in the total payments on Form 1040, line 72. Income tax filing On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. Income tax filing The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. Income tax filing   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. Income tax filing They enter this amount on line 45. Income tax filing They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. Income tax filing The Morenos will pay their USVI tax at the same time they file the copy of their U. Income tax filing S. Income tax filing income tax return with the U. Income tax filing S. Income tax filing Virgin Islands. Income tax filing This image is too large to be displayed in the current screen. Income tax filing Please click the link to view the image. Income tax filing Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. Income tax filing Please click the link to view the image. Income tax filing Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. Income tax filing Please click the link to view the image. Income tax filing Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications
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The Income Tax Filing

Income tax filing Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Income tax filing Tax questions. Income tax filing Useful Items - You may want to see: What's New Simplified method for business use of home deduction. Income tax filing  The IRS now provides a simplified method to determine your expenses for business use of your home. Income tax filing For more information, see the Instructions for Schedule C (Form 1040). Income tax filing Reminders Future developments. Income tax filing  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. Income tax filing irs. Income tax filing gov/pub530. Income tax filing Residential energy credits. Income tax filing  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. Income tax filing See Form 5695, Residential Energy Credits, for more information. Income tax filing Home Affordable Modification Program (HAMP). Income tax filing  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. Income tax filing Hardest Hit Fund and Emergency Homeowners' Loan Programs. Income tax filing  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. Income tax filing For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. Income tax filing Mortgage debt forgiveness. Income tax filing  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. Income tax filing You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. Income tax filing See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. Income tax filing Repayment of first-time homebuyer credit. Income tax filing  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. Income tax filing If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. Income tax filing See Form 5405 and its instructions for details and for exceptions to the repayment rule. Income tax filing Photographs of missing children. Income tax filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Income tax filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Income tax filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Income tax filing Introduction This publication provides tax information for homeowners. Income tax filing Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. Income tax filing The following topics are explained. Income tax filing How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. Income tax filing What you can and cannot deduct on your tax return. Income tax filing The tax credit you can claim if you received a mortgage credit certificate when you bought your home. Income tax filing Why you should keep track of adjustments to the basis of your home. Income tax filing (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. Income tax filing ) What records you should keep as proof of the basis and adjusted basis. Income tax filing Comments and suggestions. Income tax filing   We welcome your comments about this publication and your suggestions for future editions. Income tax filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Income tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Income tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Income tax filing   You can send your comments from www. Income tax filing irs. Income tax filing gov/formspubs/. Income tax filing Click on “More Information” and then on “Comment on Tax Forms and Publications”. Income tax filing   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Income tax filing Ordering forms and publications. Income tax filing   Visit www. Income tax filing irs. Income tax filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Income tax filing Internal Revenue Service 1201 N. Income tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Income tax filing   If you have a tax question, check the information available on IRS. Income tax filing gov or call 1-800-829-1040. Income tax filing We cannot answer tax questions sent to either of the above addresses. Income tax filing Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. Income tax filing Prev  Up  Next   Home   More Online Publications