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Tax 1040 Ez

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Tax 1040 Ez

Tax 1040 ez 3. Tax 1040 ez   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Tax 1040 ez Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Tax 1040 ez An exclusion from gross income is generally income you receive that is not included in your U. Tax 1040 ez S. Tax 1040 ez income and is not subject to U. Tax 1040 ez S. Tax 1040 ez tax. Tax 1040 ez This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Tax 1040 ez Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Tax 1040 ez Useful Items - You may want to see: Publication 54 Tax Guide for U. Tax 1040 ez S. Tax 1040 ez Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Tax 1040 ez Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Tax 1040 ez Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Tax 1040 ez The exclusion is $97,600 in 2013. Tax 1040 ez In addition, you may be able to exclude or deduct certain foreign housing amounts. Tax 1040 ez You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Tax 1040 ez For more information, see Publication 54. Tax 1040 ez Foreign country. Tax 1040 ez    A foreign country is any territory under the sovereignty of a government other than that of the United States. Tax 1040 ez   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Tax 1040 ez It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Tax 1040 ez   The term “foreign country” does not include U. Tax 1040 ez S. Tax 1040 ez possessions or territories. Tax 1040 ez It does not include the Antarctic region. Tax 1040 ez Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Tax 1040 ez Interest Income Interest income that is not connected with a U. Tax 1040 ez S. Tax 1040 ez trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Tax 1040 ez State and local government obligations. Tax 1040 ez   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Tax 1040 ez S. Tax 1040 ez possession, generally is not included in income. Tax 1040 ez However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Tax 1040 ez Portfolio interest. Tax 1040 ez   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Tax 1040 ez To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Tax 1040 ez Note. Tax 1040 ez For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Tax 1040 ez Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Tax 1040 ez Obligations in registered form. Tax 1040 ez   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Tax 1040 ez   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Tax 1040 ez   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Tax 1040 ez For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Tax 1040 ez Obligations not in registered form. Tax 1040 ez    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Tax 1040 ez A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Tax 1040 ez   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Tax 1040 ez In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Tax 1040 ez Interest that does not qualify as portfolio interest. Tax 1040 ez   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Tax 1040 ez You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Tax 1040 ez Contingent interest. Tax 1040 ez   Portfolio interest does not include contingent interest. Tax 1040 ez Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Tax 1040 ez For exceptions, see Internal Revenue Code section 871(h)(4)(C). Tax 1040 ez Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Tax 1040 ez Related persons. Tax 1040 ez   Related persons include the following. Tax 1040 ez Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Tax 1040 ez ), and lineal descendants (children, grandchildren, etc. Tax 1040 ez ). Tax 1040 ez Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Tax 1040 ez Certain corporations, partnerships, and other entities. Tax 1040 ez For details, see Nondeductible Loss in chapter 2 of Publication 544. Tax 1040 ez Exception for existing debt. Tax 1040 ez   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Tax 1040 ez Dividend Income The following dividend income is exempt from the 30% tax. Tax 1040 ez Certain dividends paid by foreign corporations. Tax 1040 ez   There is no 30% tax on U. Tax 1040 ez S. Tax 1040 ez source dividends you receive from a foreign corporation. Tax 1040 ez See Second exception under Dividends in chapter 2 for how to figure the amount of U. Tax 1040 ez S. Tax 1040 ez source dividends. Tax 1040 ez Certain interest-related dividends. Tax 1040 ez   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Tax 1040 ez The mutual fund will designate in writing which dividends are interest-related dividends. Tax 1040 ez Certain short-term capital gain dividends. Tax 1040 ez   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Tax 1040 ez The mutual fund will designate in writing which dividends are short-term capital gain dividends. Tax 1040 ez This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Tax 1040 ez Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Tax 1040 ez S. Tax 1040 ez source income may be exempt from U. Tax 1040 ez S. Tax 1040 ez tax, but only if you meet one of the situations discussed next. Tax 1040 ez Employees of foreign persons, organizations, or offices. Tax 1040 ez   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Tax 1040 ez S. Tax 1040 ez sources and is tax exempt if you meet all three of the following conditions. Tax 1040 ez You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Tax 1040 ez S. Tax 1040 ez corporation, a U. Tax 1040 ez S. Tax 1040 ez partnership, or a U. Tax 1040 ez S. Tax 1040 ez citizen or resident. Tax 1040 ez You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Tax 1040 ez Your pay for these services is not more than $3,000. Tax 1040 ez If you do not meet all three conditions, your income from personal services performed in the United States is U. Tax 1040 ez S. Tax 1040 ez source income and is taxed according to the rules in chapter 4. Tax 1040 ez   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Tax 1040 ez To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Tax 1040 ez If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Tax 1040 ez   A day means a calendar day during any part of which you are physically present in the United States. Tax 1040 ez Example 1. Tax 1040 ez During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Tax 1040 ez S. Tax 1040 ez partnership. Tax 1040 ez Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Tax 1040 ez That office paid him a total gross salary of $2,800 for those services. Tax 1040 ez During 2013, he was not engaged in a trade or business in the United States. Tax 1040 ez The salary is not considered U. Tax 1040 ez S. Tax 1040 ez source income and is exempt from U. Tax 1040 ez S. Tax 1040 ez tax. Tax 1040 ez Example 2. Tax 1040 ez The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Tax 1040 ez He received $2,875 in 2013, and $1,625 in 2014. Tax 1040 ez During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Tax 1040 ez Henry's salary is U. Tax 1040 ez S. Tax 1040 ez source income and is taxed under the rules in chapter 4. Tax 1040 ez Crew members. Tax 1040 ez   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Tax 1040 ez S. Tax 1040 ez possession is not U. Tax 1040 ez S. Tax 1040 ez source income and is exempt from U. Tax 1040 ez S. Tax 1040 ez tax. Tax 1040 ez This exemption does not apply to compensation for services performed on foreign aircraft. Tax 1040 ez Students and exchange visitors. Tax 1040 ez   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Tax 1040 ez   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Tax 1040 ez It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Tax 1040 ez   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Tax 1040 ez Foreign employer. Tax 1040 ez   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Tax 1040 ez S. Tax 1040 ez possession by a U. Tax 1040 ez S. Tax 1040 ez corporation, a U. Tax 1040 ez S. Tax 1040 ez partnership, or an individual who is a U. Tax 1040 ez S. Tax 1040 ez citizen or resident. Tax 1040 ez   The term “foreign employer” does not include a foreign government. Tax 1040 ez Pay from a foreign government that is exempt from U. Tax 1040 ez S. Tax 1040 ez income tax is discussed in chapter 10. Tax 1040 ez Income from certain annuities. Tax 1040 ez   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Tax 1040 ez S. Tax 1040 ez income tax if you meet both of the following conditions. Tax 1040 ez You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Tax 1040 ez At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Tax 1040 ez S. Tax 1040 ez citizens or residents. Tax 1040 ez   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Tax 1040 ez S. Tax 1040 ez citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Tax 1040 ez   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Tax 1040 ez Income affected by treaties. Tax 1040 ez   Income of any kind that is exempt from U. Tax 1040 ez S. Tax 1040 ez tax under a treaty to which the United States is a party is excluded from your gross income. Tax 1040 ez Income on which the tax is only limited by treaty, however, is included in gross income. Tax 1040 ez See chapter 9. Tax 1040 ez Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Tax 1040 ez Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Tax 1040 ez If you are married and file a joint return, you may be able to exclude up to $500,000. Tax 1040 ez For information on the requirements for this exclusion, see Publication 523. Tax 1040 ez This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Tax 1040 ez Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Tax 1040 ez The rules discussed here apply to both resident and nonresident aliens. Tax 1040 ez If a nonresident alien receives a grant that is not from U. Tax 1040 ez S. Tax 1040 ez sources, it is not subject to U. Tax 1040 ez S. Tax 1040 ez tax. Tax 1040 ez See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Tax 1040 ez S. Tax 1040 ez sources. Tax 1040 ez A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Tax 1040 ez Candidate for a degree. Tax 1040 ez   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Tax 1040 ez Eligible educational institution. Tax 1040 ez   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Tax 1040 ez Qualified education expenses. Tax 1040 ez   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Tax 1040 ez These items must be required of all students in your course of instruction. Tax 1040 ez However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Tax 1040 ez Expenses that do not qualify. Tax 1040 ez   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Tax 1040 ez This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Tax 1040 ez Scholarship or fellowship amounts used to pay these costs are taxable. Tax 1040 ez Amounts used to pay expenses that do not qualify. Tax 1040 ez   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Tax 1040 ez Payment for services. Tax 1040 ez   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Tax 1040 ez This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Tax 1040 ez Example. Tax 1040 ez On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Tax 1040 ez As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Tax 1040 ez Of the $2,500 scholarship, $1,000 represents payment for her services. Tax 1040 ez Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Tax 1040 ez Prev  Up  Next   Home   More Online Publications
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Staying Healthy as a Senior

Your mental and physical health is important in this stage of life. Staying healthy means eating nutritious foods, exercising, and getting regular medical check-ups. Prevention and early detection are the best defense against illness and disease.


The Tax 1040 Ez

Tax 1040 ez Index A Aircraft, Cars, Boats, and Aircraft Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Annuity contracts, Certain Life Insurance and Annuity Contracts Antiques, Paintings, Antiques, and Other Objects of Art Appraisals, Appraisals Cost of, Cost of appraisals. Tax 1040 ez IRS review of, Internal Revenue Service Review of Appraisals Qualified appraisal, Qualified Appraisal Appraiser, Qualified appraiser. Tax 1040 ez Art objects, Paintings, Antiques, and Other Objects of Art Valued at $20,000 or more, Art valued at $20,000 or more. Tax 1040 ez Valued at $50,000 or more, Art valued at $50,000 or more. Tax 1040 ez Assistance (see Tax help) B Boats, Cars, Boats, and Aircraft Bonds, Stocks and Bonds Books, Books. Tax 1040 ez Business, interest in, Interest in a Business C Cars, Cars, Boats, and Aircraft Clothing, used, Used Clothing, Deduction over $500 for certain clothing or household items. Tax 1040 ez Coins, Coin collections. Tax 1040 ez Collections, Collections Books, Books. Tax 1040 ez Coins, Coin collections. Tax 1040 ez Stamps, Stamp collections. Tax 1040 ez Comments on publication, Comments and suggestions. Tax 1040 ez Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales Conservation contribution, Conservation purposes. Tax 1040 ez Cost, Cost or Selling Price of the Donated Property Rate of increase or decrease, Rate of increase or decrease in value. Tax 1040 ez Terms of purchase or sale, Terms of the purchase or sale. Tax 1040 ez D Date of contribution, Date of contribution. Tax 1040 ez Deductions of more than $5,000, Deductions of More Than $5,000 Deductions of more than $500,000, Deductions of More Than $500,000 F Fair market value, What Is Fair Market Value (FMV)? Comparable properties, sales of, Sales of Comparable Properties Cost, Cost or Selling Price of the Donated Property Date of contribution, Date of contribution. Tax 1040 ez Determining FMV, Determining Fair Market Value Opinions of experts, Opinions of Experts Problems in determining FMV, Problems in Determining Fair Market Value Replacement cost, Replacement Cost Form 8283, Form 8283 Formulas, use in valuing property, Determining Fair Market Value Free tax services, How To Get Tax Help Future events, effect on value, Future Events H Help (see Tax help) Historic building, Building in registered historic district. Tax 1040 ez Household goods, Household Goods, Deduction over $500 for certain clothing or household items. Tax 1040 ez I Interest in a business, Interest in a Business Inventory, Inventory IRS review of appraisals, Internal Revenue Service Review of Appraisals Exception, Exception. Tax 1040 ez J Jewelry and gems, Jewelry and Gems L Life insurance, Certain Life Insurance and Annuity Contracts M Market conditions, effect on value, Unusual Market Conditions More information (see Tax help) O Opinions of experts, Opinions of Experts P Paintings, Paintings, Antiques, and Other Objects of Art Partial interest, Partial Interest in Property Not in Trust Past events, effect on value, Using Past Events to Predict the Future Patents, Patents Penalties: Imposed on appraiser, Appraiser penalties. Tax 1040 ez Imposed on taxpayer, Penalty Publications (see Tax help) Publicly traded securities, Publicly traded securities. Tax 1040 ez Q Qualified appraisal, Qualified Appraisal Qualified appraiser, Qualified appraiser. Tax 1040 ez Qualified conservation contribution, Qualified Conservation Contribution R Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Replacement cost, Replacement Cost Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions S Stamps, Stamp collections. Tax 1040 ez Statement of Value, Exception. Tax 1040 ez Stocks, Stocks and Bonds Suggestions for publication, Comments and suggestions. Tax 1040 ez T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Tax 1040 ez TTY/TDD information, How To Get Tax Help U Used clothing, Used Clothing, Deduction over $500 for certain clothing or household items. Tax 1040 ez V Valuation of property, Valuation of Various Kinds of Property Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Cars, boats, and aircraft, Cars, Boats, and Aircraft Collections, Collections Household goods, Household Goods Interest in a business, Interest in a Business Inventory, Inventory Jewelry and gems, Jewelry and Gems Life insurance and annuity contracts, Certain Life Insurance and Annuity Contracts Paintings, antiques, art objects, Paintings, Antiques, and Other Objects of Art Partial interest in property, Partial Interest in Property Not in Trust Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Stocks and bonds, Stocks and Bonds Terms of years, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Used clothing, Used Clothing Valuation of property: Patents, Patents Prev  Up     Home   More Online Publications