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State tax help 5. State tax help   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. State tax help J-1 visa holders. State tax help 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. State tax help The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. State tax help Resident aliens should get publications, forms, and instructions for U. State tax help S. State tax help citizens, because the information for filing returns for resident aliens is generally the same as for U. State tax help S. State tax help citizens. State tax help 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. State tax help 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. State tax help 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. State tax help S. State tax help Individual Income Tax Return 1040NR U. State tax help S. State tax help Nonresident Alien Income Tax Return 1040NR-EZ U. State tax help S. State tax help 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. State tax help Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. State tax help If you have not previously established a fiscal tax year, your tax year is the calendar year. State tax help A calendar year is 12 consecutive months ending on December 31. State tax help 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. State tax help S. State tax help resident for any calendar year, you will be treated as a U. State tax help S. State tax help resident for any part of your fiscal year that falls within that calendar year. State tax help Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. State tax help For an individual, this is a social security number (SSN). State tax help If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). State tax help 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. State tax help You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. State tax help S. State tax help trade or business at any time during the year, An alien who has a U. State tax help S. State tax help 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). State tax help Social security number (SSN). State tax help   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. State tax help S. State tax help employment. State tax help   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. State tax help You can also download Form SS-5 from the SSA's website at www. State tax help socialsecurity. State tax help gov/ssnumber/ss5. State tax help htm. State tax help 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. State tax help Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. State tax help F-1 and M-1 visa holders. State tax help    If you are an F-1 or M-1 student, you must also show your Form I-20. State tax help For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. State tax help socialsecurity. State tax help gov/pubs/10181. State tax help html. State tax help J-1 visa holders. State tax help   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. State tax help For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. State tax help socialsecurity. State tax help gov/pubs/10107. State tax help html. State tax help Individual taxpayer identification number (ITIN). State tax help   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. State tax help For details on how to do so, see Form W-7 and its instructions. State tax help Allow 6 to 10 weeks for the IRS to notify you of your ITIN. State tax help If you already have an ITIN, enter it wherever an SSN is required on your tax return. State tax help   An ITIN is for tax use only. State tax help It does not entitle you to social security benefits or change your employment or immigration status under U. State tax help S. State tax help law. State tax help   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. State tax help Employer identification number (EIN). State tax help   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. State tax help To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. State tax help Filing Status The amount of your tax depends on your filing status. State tax help Your filing status is important in determining whether you can take certain deductions and credits. State tax help The rules for determining your filing status are different for resident aliens and nonresident aliens. State tax help Resident Aliens Resident aliens can use the same filing statuses available to U. State tax help S. State tax help citizens. State tax help See your form instructions or Publication 501 for more information on filing status. State tax help Married filing jointly. State tax help   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. State tax help Qualifying widow(er). State tax help   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. State tax help This applies only if you could have filed a joint return with your spouse for the year your spouse died. State tax help Head of household. State tax help   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. State tax help You must be a resident alien for the entire tax year. State tax help   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. State tax help Note. State tax help   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. State tax help In that case, you will not be entitled to the credit. State tax help See Publication 596 for more information. State tax help Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. State tax help If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. State tax help Married nonresident alien. State tax help   Married nonresident aliens who are not married to U. State tax help S. State tax help 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. State tax help S. State tax help trade or business. State tax help Exceptions. State tax help   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. State tax help 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. State tax help S. State tax help national. State tax help See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. State tax help U. State tax help S. State tax help national is defined later in this section under Qualifying widow(er) . State tax help   A nonresident alien generally cannot file as married filing jointly. State tax help However, a nonresident alien who is married to a U. State tax help S. State tax help citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. State tax help For information on these choices, see chapter 1. State tax help 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. State tax help Qualifying widow(er). State tax help   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. State tax help You were a resident of Canada, Mexico, or South Korea, or a U. State tax help S. State tax help national (defined later). State tax help Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. State tax help You have a dependent child living with you. State tax help See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. State tax help   A U. State tax help S. State tax help national is an individual who, although not a U. State tax help S. State tax help citizen, owes his or her allegiance to the United States. State tax help U. State tax help S. State tax help nationals include American Samoans and Northern Mariana Islanders who chose to become U. State tax help S. State tax help nationals instead of U. State tax help S. State tax help citizens. State tax help Head of household. State tax help   You cannot file as head of household if you are a nonresident alien at any time during the tax year. State tax help However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. State tax help S. State tax help 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 . State tax help Note. State tax help   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. State tax help In that case, your spouse will not be entitled to the credit. State tax help See Publication 596 for more information. State tax help Estates and trusts. State tax help   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. State tax help S. State tax help trade or business. State tax help Special rules for aliens from certain U. State tax help S. State tax help possessions. State tax help   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. State tax help Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. State tax help For resident aliens, this includes income from sources both within and outside the United States. State tax help 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. State tax help S. State tax help sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). State tax help Deductions Resident and nonresident aliens can claim similar deductions on their U. State tax help S. State tax help tax returns. State tax help However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. State tax help S. State tax help trade or business. State tax help Resident Aliens You can claim the same deductions allowed to U. State tax help S. State tax help citizens if you are a resident alien for the entire tax year. State tax help 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. State tax help You should get Form 1040 and instructions for more information on how to claim your allowable deductions. State tax help Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. State tax help You generally cannot claim deductions related to income that is not connected with your U. State tax help S. State tax help business activities. State tax help 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. State tax help Ordinary and necessary business expenses. State tax help   You can deduct all ordinary and necessary expenses in the operation of your U. State tax help S. State tax help trade or business to the extent they relate to income effectively connected with that trade or business. State tax help The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. State tax help For information about other business expenses, see Publication 535. State tax help Losses. State tax help   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. State tax help to the extent that they relate to income that is effectively connected with a trade or business in the United States. State tax help Educator expenses. State tax help   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. State tax help For more information, see your tax form instructions. State tax help Individual retirement arrangement (IRA). State tax help   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. State tax help But you must have taxable compensation effectively connected with a U. State tax help S. State tax help trade or business to do so. State tax help A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. State tax help If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. State tax help ) at work or through self-employment, your IRA deduction may be reduced or eliminated. State tax help But you can still make contributions to a traditional IRA even if you cannot deduct them. State tax help If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. State tax help   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). State tax help Moving expenses. State tax help   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. State tax help 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. State tax help 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. State tax help If you had no former job location, the new job location must be at least 50 miles from your former home. State tax help   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. State tax help   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. State tax help   For more information on the moving expense deduction, see Publication 521. State tax help Reimbursements. State tax help   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. State tax help 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. State tax help For more information, see Publication 521. State tax help Moving expense or travel expense. State tax help   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. State tax help 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. State tax help Self-employed SEP, SIMPLE, and qualified retirement plans. State tax help   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. State tax help To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. State tax help S. State tax help trade or business. State tax help   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. State tax help Penalty on early withdrawal of savings. State tax help   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. State tax help Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. State tax help However, if the interest income is effectively connected with your U. State tax help S. State tax help 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. State tax help Student loan interest expense. State tax help   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. State tax help Generally, you can claim the deduction if all the following requirements are met. State tax help Your filing status is any filing status except married filing separately. State tax help Your modified adjusted gross income is less than $75,000. State tax help No one else is claiming an exemption for you on his or her 2013 tax return. State tax help 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. State tax help 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. State tax help The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. State tax help The person for whom the expenses were paid or incurred was an eligible student. State tax help Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. State tax help For more information, see Publication 970, Tax Benefits for Education. State tax help Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. State tax help S. State tax help citizens. State tax help However, nonresident aliens generally can claim only a personal exemption for themselves on their U. State tax help S. State tax help tax return. State tax help Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. State tax help S. State tax help citizens. State tax help You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. State tax help S. State tax help tax purposes and was not the dependent of another taxpayer. State tax help 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. State tax help You can claim an exemption for each person who qualifies as a dependent according to the rules for U. State tax help S. State tax help citizens. State tax help 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. State tax help Get Publication 501 for more information. State tax help Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. State tax help See Identification Number, earlier. State tax help 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). State tax help You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. State tax help Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. State tax help See Identification Number, earlier. State tax help Residents of Mexico or Canada or U. State tax help S. State tax help nationals. State tax help   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. State tax help S. State tax help tax purposes and cannot be claimed as the dependent on another U. State tax help S. State tax help taxpayer's return. State tax help In addition, you can claim exemptions for your dependents who meet certain tests. State tax help Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. State tax help S. State tax help citizens to determine who is a dependent and for which dependents exemptions can be claimed. State tax help See Publication 501 for these rules. State tax help For purposes of these rules, dependents who are U. State tax help S. State tax help nationals meet the citizenship test discussed in Publication 501. State tax help Residents of South Korea. State tax help   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. State tax help 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. State tax help S. State tax help source gross income effectively connected with a U. State tax help S. State tax help trade or business for the tax year to the alien's entire income from all sources during the tax year. State tax help Example. State tax help Mr. State tax help Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. State tax help During the tax year he receives U. State tax help S. State tax help compensation of $18,000. State tax help He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. State tax help S. State tax help trade or business. State tax help Thus, his total income for the year is $24,000. State tax help Mr. State tax help Park meets all requirements for claiming exemptions for his spouse and two children. State tax help 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. State tax help   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. State tax help   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. State tax help S. State tax help taxpayer's return. State tax help   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. State tax help S. State tax help citizens. State tax help See Publication 501 for these rules. State tax help   List your spouse and dependents on line 7c of Form 1040NR. State tax help Enter the total on the appropriate line to the right of line 7c. State tax help Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. State tax help However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. State tax help S. State tax help trade or business. State tax help Resident Aliens You can claim the same itemized deductions as U. State tax help S. State tax help citizens, using Schedule A of Form 1040. State tax help 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. State tax help If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. State tax help For further information, see Form 1040 and instructions. State tax help Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. State tax help S. State tax help trade or business. State tax help These deductions include state and local income taxes, charitable contributions to U. State tax help S. State tax help organizations, casualty and theft losses, and miscellaneous deductions. State tax help Use Schedule A of Form 1040NR to claim itemized deductions. State tax help If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. State tax help If you are claiming any other itemized deduction, you must file Form 1040NR. State tax help Standard deduction. State tax help   Nonresident aliens cannot claim the standard deduction. State tax help However, see Students and business apprentices from India , next. State tax help Students and business apprentices from India. State tax help   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. State tax help You can claim the standard deduction provided you do not claim itemized deductions. State tax help   Use Worksheet 5-1 to figure your standard deduction. State tax help If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. State tax help State and local income taxes. State tax help   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. State tax help 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. State tax help 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. State tax help See Recoveries in Publication 525 for details on how to figure the amount to include in income. State tax help Charitable contributions. State tax help   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. State tax help Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. State tax help Certain organizations that promote national or international amateur sports competition are also qualified organizations. State tax help Foreign organizations. State tax help   Contributions made directly to a foreign organization are not deductible. State tax help However, you can deduct contributions to a U. State tax help S. State tax help organization that transfers funds to a charitable foreign organization if the U. State tax help S. State tax help organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. State tax help S. State tax help organization. State tax help   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. State tax help Worksheet 5-1. State tax help 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. State tax help If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. State tax help You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. State tax help 1 Enter the amount shown below for your filing status. State tax help           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. State tax help           2 Can you be claimed as a dependent on someone else's U. State tax help S. State tax help income tax return?  No. State tax help Enter the amount from line 1 on line 4. State tax help Skip line 3 and go to line 5. State tax help   Yes. State tax help Go to line 3. State tax help         3 Is your earned income* more than $650?           Yes. State tax help Add $350 to your earned income. State tax help Enter the total. State tax help           No. State tax help Enter $1,000 3. State tax help       4 Enter the smaller of line 1 or line 3 4. State tax help   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). State tax help If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). State tax help Otherwise, enter -0- 5. State tax help   6 Add lines 4 and 5. State tax help Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). State tax help Print “Standard Deduction Allowed Under U. State tax help S. State tax help –India Income Tax Treaty” in the space to the left of these lines. State tax help This is your standard deduction for 2013. State tax help 6. State tax help   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. State tax help It also includes any amount received as a scholarship that you must include in your income. State tax help 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). State tax help Contributions from which you benefit. State tax help   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. State tax help   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. State tax help For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. State tax help Cash contributions. State tax help   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. State tax help The written record must include the name of the charity, date of the contribution, and the amount of the contribution. State tax help   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). State tax help If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. State tax help Noncash contributions. State tax help   For contributions not made in cash, the records you must keep depend on the amount of your deduction. State tax help See Publication 526 for details. State tax help 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. State tax help 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. State tax help If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. State tax help If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. State tax help You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. State tax help See Form 8283 and its instructions for details. State tax help Contributions of appreciated property. State tax help   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. State tax help 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. State tax help Your basis in the property is generally what you paid for it. State tax help If you need more information about basis, get Publication 551, Basis of Assets. State tax help   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. State tax help For information about these rules, see Publication 526. State tax help Limit. State tax help   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. State tax help For a discussion of limits on charitable contributions and other information, get Publication 526. State tax help Casualty and theft losses. State tax help   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. State tax help S. State tax help trade or business. State tax help The property can be personal use property or income-producing property not connected with a U. State tax help S. State tax help trade or business. State tax help The property must be located in the United States at the time of the casualty or theft. State tax help You can deduct theft losses only in the year in which you discover the loss. State tax help   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. State tax help The fair market value of property immediately after a theft is considered zero, because you no longer have the property. State tax help   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. State tax help If you do not, you cannot deduct this loss as a casualty or theft loss. State tax help   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. State tax help Losses from personal use property. State tax help    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. State tax help 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. State tax help Losses from income-producing property. State tax help   These losses are not subject to the limitations that apply to personal use property. State tax help Use Section B of Form 4684 to figure your deduction for these losses. State tax help Job expenses and other miscellaneous deductions. State tax help   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. State tax help Generally, the allowable deductions must be related to effectively connected income. State tax help 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). State tax help   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). State tax help For more information on miscellaneous deductions, see the instructions for Form 1040NR. State tax help Travel expenses. State tax help   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. State tax help 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. State tax help 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. State tax help   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. State tax help You cannot deduct travel expenses for other members of your family or party. State tax help Deductible travel expenses. State tax help   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. State tax help , 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. State tax help You generally can deduct only 50% of unreimbursed meal expenses. State tax help The standard meal allowance rates for high-cost areas are available at www. State tax help gsa. State tax help gov/perdiem. State tax help The rates for other areas are in Publication 463. State tax help   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). State tax help Expenses allocable to U. State tax help S. State tax help tax-exempt income. State tax help   You cannot deduct an expense, or part of an expense, that is allocable to U. State tax help S. State tax help tax-exempt income, including income exempt by tax treaty. State tax help Example. State tax help Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. State tax help S. State tax help company. State tax help During her stay in the United States, she received a salary of $8,000 from her Polish employer. State tax help She received no other U. State tax help S. State tax help source income. State tax help She spent $3,000 on travel expenses, of which $1,000 were for meals. State tax help None of these expenses were reimbursed. State tax help Under the tax treaty with Poland, $5,000 of her salary is exempt from U. State tax help S. State tax help income tax. State tax help In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). State tax help She must reduce the remaining $2,500 of travel expenses by 62. State tax help 5% ($1,563) because 62. State tax help 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. State tax help She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). State tax help She completes the remaining lines according to the instructions for Schedule A. State tax help More information. State tax help   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. State tax help 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. State tax help Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. State tax help S. State tax help citizens. State tax help The following items are some of the credits you may be able to claim. State tax help Foreign tax credit. State tax help   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. State tax help You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. State tax help 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. State tax help   For more information, get Publication 514, Foreign Tax Credit for Individuals. State tax help Child and dependent care credit. State tax help   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. State tax help Generally, you must be able to claim an exemption for your dependent. State tax help   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. State tax help Credit for the elderly or the disabled. State tax help   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. State tax help For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). State tax help Education credits. State tax help   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. State tax help There are two education credits: the American Opportunity Credit and the lifetime learning credit. State tax help You cannot claim these credits if you are married filing separately. State tax help Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. State tax help For more information, see Publication 970. State tax help Retirement savings contributions credit. State tax help   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. State tax help 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). State tax help Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. State tax help For more information, see Publication 590. State tax help Child tax credit. State tax help   You may be able to take this credit if you have a qualifying child. State tax help   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. State tax help 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). State tax help Is a U. State tax help S. State tax help citizen, a U. State tax help S. State tax help national, or a resident alien. State tax help Did not provide over half of his or her own support for 2013. State tax help Lived with you more than half of 2013. State tax help Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. State tax help Is claimed as a dependent on your return. State tax help An adopted child is always treated as your own child. State tax help An adopted child includes a child lawfully placed with you for legal adoption. State tax help   See your form instructions for additional details. State tax help Adoption credit. State tax help   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. State tax help This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. State tax help To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. State tax help Earned income credit. State tax help   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). State tax help 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. State tax help 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. State tax help 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. State tax help You cannot claim the earned income credit if your filing status is married filing separately. State tax help    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. State tax help You cannot claim the credit using an ITIN. State tax help 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. State tax help An example of a federally funded benefit is Medicaid. State tax help If a card has this legend and the individual's immigration status has changed so that the individual is now a U. State tax help S. State tax help citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. State tax help Other information. State tax help   There are other eligibility rules that are not discussed here. State tax help For more information, get Publication 596, Earned Income Credit. State tax help Nonresident Aliens You can claim some of the same credits that resident aliens can claim. State tax help You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. State tax help Credits Credits are allowed only if you receive effectively connected income. State tax help You may be able to claim some of the following credits. State tax help Foreign tax credit. State tax help   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. State tax help S. State tax help possession on that income. State tax help   If you do not have foreign source income effectively connected with a U. State tax help S. State tax help trade or business, you cannot claim credits against your U. State tax help S. State tax help tax for taxes paid or accrued to a foreign country or U. State tax help S. State tax help possession. State tax help   You cannot take any credit for taxes imposed by a foreign country or U. State tax help S. State tax help possession on your U. State tax help S. State tax help source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. State tax help   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. State tax help See Publication 514 for more information. State tax help Child and dependent care credit. State tax help   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. State tax help Generally, you must be able to claim an exemption for your dependent. State tax help   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. State tax help S. State tax help 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). State tax help   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. State tax help Earned income generally means wages, salaries, and professional fees for personal services performed. State tax help   For more information, get Publication 503. State tax help Education credits. State tax help   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. State tax help However, if you are married and choose to file a joint return with a U. State tax help S. State tax help citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. State tax help Retirement savings contributions credit. State tax help   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. State tax help 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. State tax help Use Form 8880 to figure the credit. State tax help For more information, see Publication 590. State tax help Child tax credit. State tax help   You may be able to take this credit if you have a qualifying child. State tax help   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. State tax help 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). State tax help Is a U. State tax help S. State tax help citizen, a U. State tax help S. State tax help national, or a resident alien. State tax help Did not provide over half of his or her own support for 2013. State tax help Lived with you more than half of 2013. State tax help Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. State tax help Is claimed as a dependent on your return. State tax help An adopted child is always treated as your own child. State tax help An adopted child includes a child lawfully placed with you for legal adoption. State tax help   See your form instructions for additional details. State tax help Adoption credit. State tax help   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. State tax help This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. State tax help To claim the adoption credit, file Form 8839 with your Form 1040NR. State tax help   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. State tax help S. State tax help 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). State tax help Credit for prior year minimum tax. State tax help   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. State tax help Earned income credit. State tax help   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. State tax help However, if you are married and choose to file a joint return with a U. State tax help S. State tax help citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. State tax help    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. State tax help You cannot claim the credit using an ITIN. State tax help 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. State tax help An example of a federally funded benefit is Medicaid. State tax help If a card has this legend and the individual's immigration status has changed so that the individual is now a U. State tax help S. State tax help citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. State tax help   See Publication 596 for more information on the credit. State tax help Tax Withheld You can claim the tax withheld during the year as a payment against your U. State tax help S. State tax help tax. State tax help You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. State tax help The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. State tax help Withholding from wages. State tax help   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. State tax help S. State tax help income tax liability for the same year. State tax help 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. State tax help Excess social security tax withheld. State tax help   If you have two or more employers, you may be able to claim a credit against your U. State tax help S. State tax help income tax liability for social security tax withheld in excess of the maximum required. State tax help See Social Security and Medicare Taxes in chapter 8 for more information. State tax help Additional Medicare Tax. State tax help   Your employer is responsible for withholding the 0. State tax help 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. State tax help 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. State tax help Tax paid on undistributed long-term capital gains. State tax help   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. State tax help You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. State tax help Tax withheld at the source. State tax help   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. State tax help Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. State tax help Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. State tax help Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. State tax help Tax withheld on partnership income. State tax help   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. State tax help The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. State tax help A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. State tax help In this case, the partnership will give you a statement on Form 1042-S. State tax help Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. State tax help Claiming tax withheld on your return. State tax help   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. State tax help The following table lists some of the more common information documents and shows where to find the amount of tax withheld. State tax help 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. State tax help You should file Form 1040 and report all income from sources both in and outside the United States. State tax help However, you can exclude the income discussed in the following paragraphs. State tax help For tax purposes other than reporting income, however, you will be treated as a nonresident alien. State tax help 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. State tax help There are also limits on what deductions and credits are allowed. State tax help See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. State tax help Residents of Puerto Rico. State tax help   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). State tax help   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. State tax help You must also make your first payment of estimated tax by June 15. State tax help You cannot file a joint income tax return or make joint payments of estimated tax. State tax help However, if you are married to a U. State tax help S. State tax help citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. State tax help   If you earn wages subject to withholding, your U. State tax help S. State tax help income tax return is due by April 15. State tax help Your first payment of estimated tax is also due by April 15. State tax help For information on withholding and estimated tax, see chapter 8 . State tax help Residents of American Samoa. State tax help   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. State tax help S. State tax help government or any of its agencies). State tax help An employee of the American Samoan government is not considered an employee of the U. State tax help S. State tax help government or any of its agencies for purposes of the exclusion. State tax help For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. State tax help S. State tax help Possessions. State tax help Prev  Up  Next   Home   More Online Publications
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State tax help Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. State tax help Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). State tax help Definitions The following definitions are used throughout this publication. State tax help Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. State tax help See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. State tax help Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. State tax help You will need to know this date when using this publication for the various tax provisions. State tax help Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. State tax help Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. State tax help 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. State tax help 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. State tax help 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. State tax help 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. State tax help 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. State tax help Charles, Stone, Taney, Vernon, and Webster. State tax help 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. State tax help 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. State tax help *For more details, go to www. State tax help fema. State tax help gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. State tax help Charitable Giving Incentives. State tax help Net Operating Losses. State tax help Education Credits. State tax help Recapture of Federal Mortgage Subsidy. State tax help Tax Relief for Temporary Relocation. State tax help Employee Retention Credit. State tax help Employer Housing Credit and Exclusion. State tax help Demolition and Clean-up Costs. State tax help Increase in Rehabilitation Credit. State tax help Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. State tax help Clair, and Scott. State tax help 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. State tax help 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. State tax help 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. State tax help 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. State tax help 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. State tax help 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. State tax help Genevieve, St. State tax help Louis, the Independent City of St. State tax help Louis, Scott, Sullivan, and Worth. State tax help 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. State tax help 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. State tax help 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. State tax help 06/05/2008through07/25/2008 Wisconsin Lafayette. State tax help * For more details, go to www. State tax help fema. State tax help gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. State tax help Individuals. State tax help   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. State tax help A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. State tax help   A qualified contribution must also meet all of the following requirements. State tax help Be paid after May 1, 2008, and before January 1, 2009. State tax help The contribution must be for relief efforts in one or more Midwestern disaster areas. State tax help Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. State tax help   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. State tax help You can carry over any contributions you are not able to deduct for 2008 because of this limit. State tax help In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. State tax help Exception. State tax help   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. State tax help Corporations. State tax help   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. State tax help Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. State tax help The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. State tax help Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. State tax help Partners and shareholders. State tax help   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. State tax help More information. State tax help   For more information, see Publication 526 or Publication 542, Corporations. State tax help Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. State tax help Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. State tax help The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. State tax help 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. State tax help 41 cents per mile for the period July 1 through December 31, 2008. State tax help Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. State tax help You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. State tax help You cannot claim a deduction or credit for amounts you exclude. State tax help You must keep records of miles driven, time, place (or use), and purpose of the mileage. State tax help The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. State tax help 50. State tax help 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. State tax help 58. State tax help 5 cents per mile for the period July 1 through December 31, 2008. State tax help Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. State tax help The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. State tax help For more information, see Publication 547. State tax help Limits on personal casualty or theft losses. State tax help   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. State tax help Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. State tax help When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. State tax help A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. State tax help When to deduct the loss. State tax help   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. State tax help However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. State tax help Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. State tax help   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. State tax help Cross out “2008” and enter “2007” at the top of Form 4684. State tax help Time limit for making election. State tax help   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. State tax help The due date (without extensions) for filing your 2008 income tax return. State tax help The due date (with extensions) for filing your 2007 income tax return. State tax help Example. State tax help If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. State tax help Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. State tax help Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. State tax help Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). State tax help However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. State tax help For more information, see the Instructions for Form 4684. State tax help Net Operating Losses This benefit applies only to the counties in Table 1. State tax help Qualified disaster recovery assistance loss. State tax help   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. State tax help However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. State tax help In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. State tax help   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. State tax help Qualified disaster recovery assistance casualty loss. State tax help   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. State tax help For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. State tax help Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. State tax help More information. State tax help   For more information on NOLs, see Publication 536 or Publication 542, Corporations. State tax help IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. State tax help Definitions Qualified disaster recovery assistance distribution. State tax help   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. State tax help The distribution was made on or after the applicable disaster date and before January 1, 2010. State tax help Your main home was located in a Midwestern disaster area on the applicable disaster date. State tax help You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. State tax help Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. State tax help   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. State tax help Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. State tax help   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. State tax help If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. State tax help   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. State tax help Eligible retirement plan. State tax help   An eligible retirement plan can be any of the following. State tax help A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). State tax help A qualified annuity plan. State tax help A tax-sheltered annuity contract. State tax help A governmental section 457 deferred compensation plan. State tax help A traditional, SEP, SIMPLE, or Roth IRA. State tax help Main home. State tax help   Generally, your main home is the home where you live most of the time. State tax help A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. State tax help Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. State tax help Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. State tax help However, if you elect, you can include the entire distribution in your income in the year it was received. State tax help Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). State tax help However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. State tax help For more information, see Form 8930. State tax help Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. State tax help If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. State tax help Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. State tax help However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. State tax help You have three years from the day after the date you received the distribution to make a repayment. State tax help Amounts that are repaid are treated as a qualified rollover and are not included in income. State tax help Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. State tax help See Form 8930 for more information on how to report repayments. State tax help Exceptions. State tax help   You cannot repay the following types of distributions. State tax help Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). State tax help Required minimum distributions. State tax help Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. State tax help Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. State tax help If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. State tax help For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. State tax help To be a qualified distribution, the distribution must meet all of the following requirements. State tax help The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. State tax help The distribution was received after the date that was 6 months before the day after the applicable disaster date. State tax help The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. State tax help Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. State tax help Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. State tax help A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. State tax help You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. State tax help Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. State tax help The following benefits are available to qualified individuals. State tax help Increases to the limits for distributions treated as loans from employer plans. State tax help A 1-year suspension for payments due on plan loans. State tax help Qualified individual. State tax help   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. State tax help Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. State tax help Limits on plan loans. State tax help   The $50,000 limit for distributions treated as plan loans is increased to $100,000. State tax help In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. State tax help If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. State tax help One-year suspension of loan payments. State tax help   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. State tax help To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. State tax help Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. State tax help You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. State tax help Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. State tax help Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. State tax help Earned income. State tax help    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. State tax help If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. State tax help Joint returns. State tax help   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. State tax help If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. State tax help Making the election. State tax help   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. State tax help However, you can make the election for the additional child tax credit even if you do not take the EIC. State tax help   Electing to use your 2007 earned income can increase or decrease your EIC. State tax help Take the following steps to decide whether to make the election. State tax help Figure your 2008 EIC using your 2007 earned income. State tax help Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. State tax help Add the results of (1) and (2). State tax help Figure your 2008 EIC using your 2008 earned income. State tax help Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. State tax help Add the results of (4) and (5). State tax help Compare the results of (3) and (6). State tax help If (3) is larger than (6), it is to your benefit to make the election. State tax help If (3) is equal to or smaller than (6), making the election will not help you. State tax help   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. State tax help   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. State tax help Getting your 2007 tax return information. State tax help   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. State tax help You can also get this information by visiting the IRS website at www. State tax help irs. State tax help gov. State tax help   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. State tax help See Request for Copy or Transcript of Tax Return on page 11. State tax help Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. State tax help You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. State tax help The additional exemption amount is claimed on Form 8914. State tax help You can claim an additional exemption amount only one time for a specific individual. State tax help If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. State tax help The maximum additional exemption amount you can claim for all displaced individuals is $2,000. State tax help Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. State tax help The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. State tax help If married filing separately, the $2,000 can be divided in $500 increments between the spouses. State tax help For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. State tax help If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. State tax help In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). State tax help To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. State tax help If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. State tax help You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. State tax help You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. State tax help Food, clothing, or personal items consumed or used by the displaced individual. State tax help Reimbursement for the cost of any long distance telephone calls made by the displaced individual. State tax help Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. State tax help However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. State tax help Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. State tax help For more information, see Form 8914. State tax help Education Credits This benefit applies only to the counties in Table 1. State tax help The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. State tax help The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. State tax help The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. State tax help The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. State tax help This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. State tax help In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. State tax help Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. State tax help For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. State tax help For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. State tax help The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. State tax help The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. State tax help You will need to contact the eligible educational institution for qualified room and board costs. State tax help For more information, see Form 8863. State tax help See Form 8917 for the tuition and fees deduction. State tax help Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. State tax help Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. State tax help However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. State tax help This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. State tax help Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. State tax help Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. State tax help If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. State tax help Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. State tax help This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. State tax help You may also have to reduce certain tax attributes by the amount excluded. State tax help For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). State tax help Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. State tax help The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. State tax help However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. State tax help The IRS has exercised this authority as follows. State tax help In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. State tax help In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. State tax help You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. State tax help Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. State tax help An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. State tax help The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). State tax help Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). State tax help Use Form 5884-A to claim the credit. State tax help Employers affected by the severe storms, tornadoes, or flooding. State tax help   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. State tax help Eligible employer. State tax help   For this purpose, an eligible employer is any employer who meets all of the following. State tax help Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. State tax help Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. State tax help Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. State tax help Eligible employee. State tax help   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. State tax help An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. State tax help Qualified wages. State tax help   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. State tax help In addition, the wages must have been paid or incurred after the applicable disaster date. State tax help    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. State tax help    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). State tax help Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. State tax help Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. State tax help   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. State tax help For a special rule that applies to railroad employees, see section 51(h)(1)(B). State tax help   Qualified wages do not include the following. State tax help Wages paid to your dependent or a related individual. State tax help See section 51(i)(1). State tax help Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. State tax help Wages for services of replacement workers during a strike or lockout. State tax help   For more information, see Form 5884-A. State tax help Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. State tax help An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. State tax help The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. State tax help The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). State tax help Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). State tax help The employer must use Form 5884-A to claim the credit. State tax help A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. State tax help The employee cannot be your dependent or a related individual. State tax help See section 51(i)(1). State tax help For more information, see Form 5884-A. State tax help Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. State tax help You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. State tax help Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. State tax help Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. State tax help Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. State tax help The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. State tax help For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. State tax help For certified historic structures, the credit percentage is increased from 20% to 26%. State tax help For more information, see Form 3468, Investment Credit. State tax help Request for Copy or Transcript of Tax Return Request for copy of tax return. State tax help   You can use Form 4506 to order a copy of your tax return. State tax help Generally, there is a $57 fee for requesting each copy of a tax return. State tax help If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. State tax help Request for transcript of tax return. State tax help   You can use Form 4506-T to order a free transcript of your tax return. State tax help A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. State tax help You can also call 1-800-829-1040 to order a transcript. State tax help How To Get Tax Help Special IRS assistance. State tax help   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. State tax help We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. State tax help Call 1-866-562-5227 Monday through FridayIn English–7 a. State tax help m. State tax help to 10 p. State tax help m. State tax help local timeIn Spanish–8 a. State tax help m. State tax help to 9:30 p. State tax help m. State tax help local time   The IRS website at www. State tax help irs. State tax help gov has notices and other tax relief information. State tax help Check it periodically for any new guidance. State tax help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. State tax help By selecting the method that is best for you, you will have quick and easy access to tax help. State tax help Contacting your Taxpayer Advocate. State tax help   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. State tax help Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. State tax help Our service is free, confidential, and tailored to meet your needs. State tax help You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. State tax help TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. State tax help This includes businesses as well as individuals. State tax help TAS employees know the IRS and how to navigate it. State tax help We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. State tax help TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. State tax help You can call your local advocate, whose number is in your phone book, in Pub. State tax help 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. State tax help irs. State tax help gov/advocate. State tax help You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. State tax help You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. State tax help taxtoolkit. State tax help irs. State tax help gov. State tax help Low Income Taxpayer Clinics (LITCs). State tax help   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. State tax help LITCs are independent from the IRS. State tax help Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. State tax help If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. State tax help For more information, see Publication 4134, Low Income Taxpayer Clinic List. State tax help This publication is available at www. State tax help irs. State tax help gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. State tax help Free tax services. State tax help   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. State tax help It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. State tax help It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. State tax help   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. State tax help Free help with your return. State tax help   Free help in preparing your return is available nationwide from IRS-trained volunteers. State tax help The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. State tax help Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State tax help To find the nearest VITA or TCE site, call 1-800-829-1040. State tax help   As part of the TCE program, AARP offers the Tax-Aide counseling program. State tax help To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. State tax help aarp. State tax help org/money/taxaide. State tax help   For more information on these programs, go to www. State tax help irs. State tax help gov and enter keyword “VITA” in the upper right-hand corner. State tax help Internet. State tax help You can access the IRS website at www. State tax help irs. State tax help gov 24 hours a day, 7 days a week to: E-file your return. State tax help Find out about commercial tax preparation and e-file services available free to eligible taxpayers. State tax help Check the status of your 2009 refund. State tax help Go to www. State tax help irs. State tax help gov and click on Where's My Refund. State tax help Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. State tax help If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). State tax help Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. State tax help Download forms, instructions, and publications. State tax help Order IRS products online. State tax help Research your tax questions online. State tax help Search publications online by topic or keyword. State tax help Use the online Internal Revenue Code, Regulations, or other official guidance. State tax help View Internal Revenue Bulletins (IRBs) published in the last few years. State tax help Figure your withholding allowances using the withholding calculator online at www. State tax help irs. State tax help gov/individuals. State tax help Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. State tax help Sign up to receive local and national tax news by email. State tax help Get information on starting and operating a small business. State tax help Phone. State tax help Many services are available by phone. State tax help Ordering forms, instructions, and publications. State tax help Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. State tax help You should receive your order within 10 days. State tax help Asking tax questions. State tax help Call the IRS with your tax questions at 1-800-829-1040. State tax help Solving problems. State tax help You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. State tax help An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. State tax help Call your local Taxpayer Assistance Center for an appointment. State tax help To find the number, go to www. State tax help irs. State tax help gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State tax help TTY/TDD equipment. State tax help If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. State tax help TeleTax topics. State tax help Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. State tax help Refund information. State tax help To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). State tax help Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. State tax help If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). State tax help Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. State tax help Refunds are sent out weekly on Fridays. State tax help If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. State tax help Other refund information. State tax help To check the status of a prior year refund or amended return refund, call 1-800-829-1954. State tax help Evaluating the quality of our telephone services. State tax help To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. State tax help One method is for a second IRS representative to listen in on or record random telephone calls. State tax help Another is to ask some callers to complete a short survey at the end of the call. State tax help Walk-in. State tax help Many products and services are available on a walk-in basis. State tax help Products. State tax help You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax help Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. State tax help Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. State tax help Services. State tax help You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. State tax help An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. State tax help If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. State tax help No appointment is necessary—just walk in. State tax help If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. State tax help A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. State tax help If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. State tax help All other issues will be handled without an appointment. State tax help To find the number of your local office, go to www. State tax help irs. State tax help gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State tax help Mail. State tax help You can send your order for forms, instructions, and publications to the address below. State tax help You should receive a response within 10 days after your request is received. State tax help Internal Revenue Service1201 N. State tax help Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. State tax help You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. State tax help Prior-year forms, instructions, and publications. State tax help Tax Map: an electronic research tool and finding aid. State tax help Tax law frequently asked questions. State tax help Tax Topics from the IRS telephone response system. State tax help Internal Revenue Code—Title 26 of the U. State tax help S. State tax help Code. State tax help Fill-in, print, and save features for most tax forms. State tax help Internal Revenue Bulletins. State tax help Toll-free and email technical support. State tax help Two releases during the year. State tax help – The first release will ship the beginning of January 2010. State tax help – The final release will ship the beginning of March 2010. State tax help Purchase the DVD from National Technical Information Service (NTIS) at www. State tax help irs. State tax help gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). State tax help Prev  Up  Next   Home   More Online Publications