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Taxes Unemployed

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Taxes Unemployed

Taxes unemployed 5. Taxes unemployed   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. Taxes unemployed J-1 visa holders. Taxes unemployed 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. Taxes unemployed The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Taxes unemployed Resident aliens should get publications, forms, and instructions for U. Taxes unemployed S. Taxes unemployed citizens, because the information for filing returns for resident aliens is generally the same as for U. Taxes unemployed S. Taxes unemployed citizens. Taxes unemployed 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. Taxes unemployed 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. Taxes unemployed 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. Taxes unemployed S. Taxes unemployed Individual Income Tax Return 1040NR U. Taxes unemployed S. Taxes unemployed Nonresident Alien Income Tax Return 1040NR-EZ U. Taxes unemployed S. Taxes unemployed 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. Taxes unemployed Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. Taxes unemployed If you have not previously established a fiscal tax year, your tax year is the calendar year. Taxes unemployed A calendar year is 12 consecutive months ending on December 31. Taxes unemployed 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. Taxes unemployed S. Taxes unemployed resident for any calendar year, you will be treated as a U. Taxes unemployed S. Taxes unemployed resident for any part of your fiscal year that falls within that calendar year. Taxes unemployed Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. Taxes unemployed For an individual, this is a social security number (SSN). Taxes unemployed If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). Taxes unemployed 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. Taxes unemployed You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. Taxes unemployed S. Taxes unemployed trade or business at any time during the year, An alien who has a U. Taxes unemployed S. Taxes unemployed 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). Taxes unemployed Social security number (SSN). Taxes unemployed   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. Taxes unemployed S. Taxes unemployed employment. Taxes unemployed   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. Taxes unemployed You can also download Form SS-5 from the SSA's website at www. Taxes unemployed socialsecurity. Taxes unemployed gov/ssnumber/ss5. Taxes unemployed htm. Taxes unemployed 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. Taxes unemployed Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. Taxes unemployed F-1 and M-1 visa holders. Taxes unemployed    If you are an F-1 or M-1 student, you must also show your Form I-20. Taxes unemployed For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. Taxes unemployed socialsecurity. Taxes unemployed gov/pubs/10181. Taxes unemployed html. Taxes unemployed J-1 visa holders. Taxes unemployed   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. Taxes unemployed For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. Taxes unemployed socialsecurity. Taxes unemployed gov/pubs/10107. Taxes unemployed html. Taxes unemployed Individual taxpayer identification number (ITIN). Taxes unemployed   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Taxes unemployed For details on how to do so, see Form W-7 and its instructions. Taxes unemployed Allow 6 to 10 weeks for the IRS to notify you of your ITIN. Taxes unemployed If you already have an ITIN, enter it wherever an SSN is required on your tax return. Taxes unemployed   An ITIN is for tax use only. Taxes unemployed It does not entitle you to social security benefits or change your employment or immigration status under U. Taxes unemployed S. Taxes unemployed law. Taxes unemployed   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. Taxes unemployed Employer identification number (EIN). Taxes unemployed   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. Taxes unemployed To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Taxes unemployed Filing Status The amount of your tax depends on your filing status. Taxes unemployed Your filing status is important in determining whether you can take certain deductions and credits. Taxes unemployed The rules for determining your filing status are different for resident aliens and nonresident aliens. Taxes unemployed Resident Aliens Resident aliens can use the same filing statuses available to U. Taxes unemployed S. Taxes unemployed citizens. Taxes unemployed See your form instructions or Publication 501 for more information on filing status. Taxes unemployed Married filing jointly. Taxes unemployed   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. Taxes unemployed Qualifying widow(er). Taxes unemployed   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. Taxes unemployed This applies only if you could have filed a joint return with your spouse for the year your spouse died. Taxes unemployed Head of household. Taxes unemployed   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. Taxes unemployed You must be a resident alien for the entire tax year. Taxes unemployed   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. Taxes unemployed Note. Taxes unemployed   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. Taxes unemployed In that case, you will not be entitled to the credit. Taxes unemployed See Publication 596 for more information. Taxes unemployed Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. Taxes unemployed If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. Taxes unemployed Married nonresident alien. Taxes unemployed   Married nonresident aliens who are not married to U. Taxes unemployed S. Taxes unemployed 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. Taxes unemployed S. Taxes unemployed trade or business. Taxes unemployed Exceptions. Taxes unemployed   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. Taxes unemployed 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. Taxes unemployed S. Taxes unemployed national. Taxes unemployed See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. Taxes unemployed U. Taxes unemployed S. Taxes unemployed national is defined later in this section under Qualifying widow(er) . Taxes unemployed   A nonresident alien generally cannot file as married filing jointly. Taxes unemployed However, a nonresident alien who is married to a U. Taxes unemployed S. Taxes unemployed citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. Taxes unemployed For information on these choices, see chapter 1. Taxes unemployed 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. Taxes unemployed Qualifying widow(er). Taxes unemployed   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. Taxes unemployed You were a resident of Canada, Mexico, or South Korea, or a U. Taxes unemployed S. Taxes unemployed national (defined later). Taxes unemployed Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Taxes unemployed You have a dependent child living with you. Taxes unemployed See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. Taxes unemployed   A U. Taxes unemployed S. Taxes unemployed national is an individual who, although not a U. Taxes unemployed S. Taxes unemployed citizen, owes his or her allegiance to the United States. Taxes unemployed U. Taxes unemployed S. Taxes unemployed nationals include American Samoans and Northern Mariana Islanders who chose to become U. Taxes unemployed S. Taxes unemployed nationals instead of U. Taxes unemployed S. Taxes unemployed citizens. Taxes unemployed Head of household. Taxes unemployed   You cannot file as head of household if you are a nonresident alien at any time during the tax year. Taxes unemployed However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. Taxes unemployed S. Taxes unemployed 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 . Taxes unemployed Note. Taxes unemployed   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. Taxes unemployed In that case, your spouse will not be entitled to the credit. Taxes unemployed See Publication 596 for more information. Taxes unemployed Estates and trusts. Taxes unemployed   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. Taxes unemployed S. Taxes unemployed trade or business. Taxes unemployed Special rules for aliens from certain U. Taxes unemployed S. Taxes unemployed possessions. Taxes unemployed   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. Taxes unemployed Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. Taxes unemployed For resident aliens, this includes income from sources both within and outside the United States. Taxes unemployed 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. Taxes unemployed S. Taxes unemployed sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). Taxes unemployed Deductions Resident and nonresident aliens can claim similar deductions on their U. Taxes unemployed S. Taxes unemployed tax returns. Taxes unemployed However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. Taxes unemployed S. Taxes unemployed trade or business. Taxes unemployed Resident Aliens You can claim the same deductions allowed to U. Taxes unemployed S. Taxes unemployed citizens if you are a resident alien for the entire tax year. Taxes unemployed 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. Taxes unemployed You should get Form 1040 and instructions for more information on how to claim your allowable deductions. Taxes unemployed Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. Taxes unemployed You generally cannot claim deductions related to income that is not connected with your U. Taxes unemployed S. Taxes unemployed business activities. Taxes unemployed 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. Taxes unemployed Ordinary and necessary business expenses. Taxes unemployed   You can deduct all ordinary and necessary expenses in the operation of your U. Taxes unemployed S. Taxes unemployed trade or business to the extent they relate to income effectively connected with that trade or business. Taxes unemployed The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. Taxes unemployed For information about other business expenses, see Publication 535. Taxes unemployed Losses. Taxes unemployed   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. Taxes unemployed to the extent that they relate to income that is effectively connected with a trade or business in the United States. Taxes unemployed Educator expenses. Taxes unemployed   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. Taxes unemployed For more information, see your tax form instructions. Taxes unemployed Individual retirement arrangement (IRA). Taxes unemployed   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. Taxes unemployed But you must have taxable compensation effectively connected with a U. Taxes unemployed S. Taxes unemployed trade or business to do so. Taxes unemployed A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. Taxes unemployed If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. Taxes unemployed ) at work or through self-employment, your IRA deduction may be reduced or eliminated. Taxes unemployed But you can still make contributions to a traditional IRA even if you cannot deduct them. Taxes unemployed If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. Taxes unemployed   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Taxes unemployed Moving expenses. Taxes unemployed   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. Taxes unemployed 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. Taxes unemployed 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. Taxes unemployed If you had no former job location, the new job location must be at least 50 miles from your former home. Taxes unemployed   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. Taxes unemployed   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. Taxes unemployed   For more information on the moving expense deduction, see Publication 521. Taxes unemployed Reimbursements. Taxes unemployed   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. Taxes unemployed 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. Taxes unemployed For more information, see Publication 521. Taxes unemployed Moving expense or travel expense. Taxes unemployed   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. Taxes unemployed 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. Taxes unemployed Self-employed SEP, SIMPLE, and qualified retirement plans. Taxes unemployed   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. Taxes unemployed To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. Taxes unemployed S. Taxes unemployed trade or business. Taxes unemployed   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. Taxes unemployed Penalty on early withdrawal of savings. Taxes unemployed   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. Taxes unemployed Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. Taxes unemployed However, if the interest income is effectively connected with your U. Taxes unemployed S. Taxes unemployed 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. Taxes unemployed Student loan interest expense. Taxes unemployed   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. Taxes unemployed Generally, you can claim the deduction if all the following requirements are met. Taxes unemployed Your filing status is any filing status except married filing separately. Taxes unemployed Your modified adjusted gross income is less than $75,000. Taxes unemployed No one else is claiming an exemption for you on his or her 2013 tax return. Taxes unemployed 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. Taxes unemployed 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. Taxes unemployed The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. Taxes unemployed The person for whom the expenses were paid or incurred was an eligible student. Taxes unemployed Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. Taxes unemployed For more information, see Publication 970, Tax Benefits for Education. Taxes unemployed Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Taxes unemployed S. Taxes unemployed citizens. Taxes unemployed However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Taxes unemployed S. Taxes unemployed tax return. Taxes unemployed Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. Taxes unemployed S. Taxes unemployed citizens. Taxes unemployed You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. Taxes unemployed S. Taxes unemployed tax purposes and was not the dependent of another taxpayer. Taxes unemployed 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. Taxes unemployed You can claim an exemption for each person who qualifies as a dependent according to the rules for U. Taxes unemployed S. Taxes unemployed citizens. Taxes unemployed 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. Taxes unemployed Get Publication 501 for more information. Taxes unemployed Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Taxes unemployed See Identification Number, earlier. Taxes unemployed 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). Taxes unemployed You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. Taxes unemployed Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. Taxes unemployed See Identification Number, earlier. Taxes unemployed Residents of Mexico or Canada or U. Taxes unemployed S. Taxes unemployed nationals. Taxes unemployed   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. Taxes unemployed S. Taxes unemployed tax purposes and cannot be claimed as the dependent on another U. Taxes unemployed S. Taxes unemployed taxpayer's return. Taxes unemployed In addition, you can claim exemptions for your dependents who meet certain tests. Taxes unemployed Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. Taxes unemployed S. Taxes unemployed citizens to determine who is a dependent and for which dependents exemptions can be claimed. Taxes unemployed See Publication 501 for these rules. Taxes unemployed For purposes of these rules, dependents who are U. Taxes unemployed S. Taxes unemployed nationals meet the citizenship test discussed in Publication 501. Taxes unemployed Residents of South Korea. Taxes unemployed   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. Taxes unemployed 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. Taxes unemployed S. Taxes unemployed source gross income effectively connected with a U. Taxes unemployed S. Taxes unemployed trade or business for the tax year to the alien's entire income from all sources during the tax year. Taxes unemployed Example. Taxes unemployed Mr. Taxes unemployed Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. Taxes unemployed During the tax year he receives U. Taxes unemployed S. Taxes unemployed compensation of $18,000. Taxes unemployed He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. Taxes unemployed S. Taxes unemployed trade or business. Taxes unemployed Thus, his total income for the year is $24,000. Taxes unemployed Mr. Taxes unemployed Park meets all requirements for claiming exemptions for his spouse and two children. Taxes unemployed 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. Taxes unemployed   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. Taxes unemployed   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. Taxes unemployed S. Taxes unemployed taxpayer's return. Taxes unemployed   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. Taxes unemployed S. Taxes unemployed citizens. Taxes unemployed See Publication 501 for these rules. Taxes unemployed   List your spouse and dependents on line 7c of Form 1040NR. Taxes unemployed Enter the total on the appropriate line to the right of line 7c. Taxes unemployed Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Taxes unemployed However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Taxes unemployed S. Taxes unemployed trade or business. Taxes unemployed Resident Aliens You can claim the same itemized deductions as U. Taxes unemployed S. Taxes unemployed citizens, using Schedule A of Form 1040. Taxes unemployed 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. Taxes unemployed If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. Taxes unemployed For further information, see Form 1040 and instructions. Taxes unemployed Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. Taxes unemployed S. Taxes unemployed trade or business. Taxes unemployed These deductions include state and local income taxes, charitable contributions to U. Taxes unemployed S. Taxes unemployed organizations, casualty and theft losses, and miscellaneous deductions. Taxes unemployed Use Schedule A of Form 1040NR to claim itemized deductions. Taxes unemployed If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. Taxes unemployed If you are claiming any other itemized deduction, you must file Form 1040NR. Taxes unemployed Standard deduction. Taxes unemployed   Nonresident aliens cannot claim the standard deduction. Taxes unemployed However, see Students and business apprentices from India , next. Taxes unemployed Students and business apprentices from India. Taxes unemployed   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. Taxes unemployed You can claim the standard deduction provided you do not claim itemized deductions. Taxes unemployed   Use Worksheet 5-1 to figure your standard deduction. Taxes unemployed If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. Taxes unemployed State and local income taxes. Taxes unemployed   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. Taxes unemployed 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. Taxes unemployed 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. Taxes unemployed See Recoveries in Publication 525 for details on how to figure the amount to include in income. Taxes unemployed Charitable contributions. Taxes unemployed   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. Taxes unemployed Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. Taxes unemployed Certain organizations that promote national or international amateur sports competition are also qualified organizations. Taxes unemployed Foreign organizations. Taxes unemployed   Contributions made directly to a foreign organization are not deductible. Taxes unemployed However, you can deduct contributions to a U. Taxes unemployed S. Taxes unemployed organization that transfers funds to a charitable foreign organization if the U. Taxes unemployed S. Taxes unemployed organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. Taxes unemployed S. Taxes unemployed organization. Taxes unemployed   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. Taxes unemployed Worksheet 5-1. Taxes unemployed 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. Taxes unemployed If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. Taxes unemployed You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Taxes unemployed 1 Enter the amount shown below for your filing status. Taxes unemployed           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. Taxes unemployed           2 Can you be claimed as a dependent on someone else's U. Taxes unemployed S. Taxes unemployed income tax return?  No. Taxes unemployed Enter the amount from line 1 on line 4. Taxes unemployed Skip line 3 and go to line 5. Taxes unemployed   Yes. Taxes unemployed Go to line 3. Taxes unemployed         3 Is your earned income* more than $650?           Yes. Taxes unemployed Add $350 to your earned income. Taxes unemployed Enter the total. Taxes unemployed           No. Taxes unemployed Enter $1,000 3. Taxes unemployed       4 Enter the smaller of line 1 or line 3 4. Taxes unemployed   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). Taxes unemployed If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). Taxes unemployed Otherwise, enter -0- 5. Taxes unemployed   6 Add lines 4 and 5. Taxes unemployed Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). Taxes unemployed Print “Standard Deduction Allowed Under U. Taxes unemployed S. Taxes unemployed –India Income Tax Treaty” in the space to the left of these lines. Taxes unemployed This is your standard deduction for 2013. Taxes unemployed 6. Taxes unemployed   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Taxes unemployed It also includes any amount received as a scholarship that you must include in your income. Taxes unemployed 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). Taxes unemployed Contributions from which you benefit. Taxes unemployed   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. Taxes unemployed   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. Taxes unemployed For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Taxes unemployed Cash contributions. Taxes unemployed   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. Taxes unemployed The written record must include the name of the charity, date of the contribution, and the amount of the contribution. Taxes unemployed   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). Taxes unemployed If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. Taxes unemployed Noncash contributions. Taxes unemployed   For contributions not made in cash, the records you must keep depend on the amount of your deduction. Taxes unemployed See Publication 526 for details. Taxes unemployed 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. Taxes unemployed 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. Taxes unemployed If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. Taxes unemployed If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. Taxes unemployed You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. Taxes unemployed See Form 8283 and its instructions for details. Taxes unemployed Contributions of appreciated property. Taxes unemployed   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. Taxes unemployed 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. Taxes unemployed Your basis in the property is generally what you paid for it. Taxes unemployed If you need more information about basis, get Publication 551, Basis of Assets. Taxes unemployed   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Taxes unemployed For information about these rules, see Publication 526. Taxes unemployed Limit. Taxes unemployed   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. Taxes unemployed For a discussion of limits on charitable contributions and other information, get Publication 526. Taxes unemployed Casualty and theft losses. Taxes unemployed   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. Taxes unemployed S. Taxes unemployed trade or business. Taxes unemployed The property can be personal use property or income-producing property not connected with a U. Taxes unemployed S. Taxes unemployed trade or business. Taxes unemployed The property must be located in the United States at the time of the casualty or theft. Taxes unemployed You can deduct theft losses only in the year in which you discover the loss. Taxes unemployed   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. Taxes unemployed The fair market value of property immediately after a theft is considered zero, because you no longer have the property. Taxes unemployed   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. Taxes unemployed If you do not, you cannot deduct this loss as a casualty or theft loss. Taxes unemployed   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. Taxes unemployed Losses from personal use property. Taxes unemployed    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. Taxes unemployed 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. Taxes unemployed Losses from income-producing property. Taxes unemployed   These losses are not subject to the limitations that apply to personal use property. Taxes unemployed Use Section B of Form 4684 to figure your deduction for these losses. Taxes unemployed Job expenses and other miscellaneous deductions. Taxes unemployed   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. Taxes unemployed Generally, the allowable deductions must be related to effectively connected income. Taxes unemployed 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). Taxes unemployed   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). Taxes unemployed For more information on miscellaneous deductions, see the instructions for Form 1040NR. Taxes unemployed Travel expenses. Taxes unemployed   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. Taxes unemployed 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. Taxes unemployed 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. Taxes unemployed   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. Taxes unemployed You cannot deduct travel expenses for other members of your family or party. Taxes unemployed Deductible travel expenses. Taxes unemployed   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. Taxes unemployed , 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. Taxes unemployed You generally can deduct only 50% of unreimbursed meal expenses. Taxes unemployed The standard meal allowance rates for high-cost areas are available at www. Taxes unemployed gsa. Taxes unemployed gov/perdiem. Taxes unemployed The rates for other areas are in Publication 463. Taxes unemployed   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). Taxes unemployed Expenses allocable to U. Taxes unemployed S. Taxes unemployed tax-exempt income. Taxes unemployed   You cannot deduct an expense, or part of an expense, that is allocable to U. Taxes unemployed S. Taxes unemployed tax-exempt income, including income exempt by tax treaty. Taxes unemployed Example. Taxes unemployed Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. Taxes unemployed S. Taxes unemployed company. Taxes unemployed During her stay in the United States, she received a salary of $8,000 from her Polish employer. Taxes unemployed She received no other U. Taxes unemployed S. Taxes unemployed source income. Taxes unemployed She spent $3,000 on travel expenses, of which $1,000 were for meals. Taxes unemployed None of these expenses were reimbursed. Taxes unemployed Under the tax treaty with Poland, $5,000 of her salary is exempt from U. Taxes unemployed S. Taxes unemployed income tax. Taxes unemployed In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). Taxes unemployed She must reduce the remaining $2,500 of travel expenses by 62. Taxes unemployed 5% ($1,563) because 62. Taxes unemployed 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. Taxes unemployed She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). Taxes unemployed She completes the remaining lines according to the instructions for Schedule A. Taxes unemployed More information. Taxes unemployed   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. Taxes unemployed 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. Taxes unemployed Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. Taxes unemployed S. Taxes unemployed citizens. Taxes unemployed The following items are some of the credits you may be able to claim. Taxes unemployed Foreign tax credit. Taxes unemployed   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. Taxes unemployed You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. Taxes unemployed 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. Taxes unemployed   For more information, get Publication 514, Foreign Tax Credit for Individuals. Taxes unemployed Child and dependent care credit. Taxes unemployed   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. Taxes unemployed Generally, you must be able to claim an exemption for your dependent. Taxes unemployed   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. Taxes unemployed Credit for the elderly or the disabled. Taxes unemployed   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. Taxes unemployed For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). Taxes unemployed Education credits. Taxes unemployed   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. Taxes unemployed There are two education credits: the American Opportunity Credit and the lifetime learning credit. Taxes unemployed You cannot claim these credits if you are married filing separately. Taxes unemployed Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. Taxes unemployed For more information, see Publication 970. Taxes unemployed Retirement savings contributions credit. Taxes unemployed   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. Taxes unemployed 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). Taxes unemployed Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. Taxes unemployed For more information, see Publication 590. Taxes unemployed Child tax credit. Taxes unemployed   You may be able to take this credit if you have a qualifying child. Taxes unemployed   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Taxes unemployed 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). Taxes unemployed Is a U. Taxes unemployed S. Taxes unemployed citizen, a U. Taxes unemployed S. Taxes unemployed national, or a resident alien. Taxes unemployed Did not provide over half of his or her own support for 2013. Taxes unemployed Lived with you more than half of 2013. Taxes unemployed Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Taxes unemployed Is claimed as a dependent on your return. Taxes unemployed An adopted child is always treated as your own child. Taxes unemployed An adopted child includes a child lawfully placed with you for legal adoption. Taxes unemployed   See your form instructions for additional details. Taxes unemployed Adoption credit. Taxes unemployed   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Taxes unemployed This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Taxes unemployed To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. Taxes unemployed Earned income credit. Taxes unemployed   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). Taxes unemployed 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. Taxes unemployed 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. Taxes unemployed 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. Taxes unemployed You cannot claim the earned income credit if your filing status is married filing separately. Taxes unemployed    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. Taxes unemployed You cannot claim the credit using an ITIN. Taxes unemployed 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. Taxes unemployed An example of a federally funded benefit is Medicaid. Taxes unemployed If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Taxes unemployed S. Taxes unemployed citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Taxes unemployed Other information. Taxes unemployed   There are other eligibility rules that are not discussed here. Taxes unemployed For more information, get Publication 596, Earned Income Credit. Taxes unemployed Nonresident Aliens You can claim some of the same credits that resident aliens can claim. Taxes unemployed You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. Taxes unemployed Credits Credits are allowed only if you receive effectively connected income. Taxes unemployed You may be able to claim some of the following credits. Taxes unemployed Foreign tax credit. Taxes unemployed   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. Taxes unemployed S. Taxes unemployed possession on that income. Taxes unemployed   If you do not have foreign source income effectively connected with a U. Taxes unemployed S. Taxes unemployed trade or business, you cannot claim credits against your U. Taxes unemployed S. Taxes unemployed tax for taxes paid or accrued to a foreign country or U. Taxes unemployed S. Taxes unemployed possession. Taxes unemployed   You cannot take any credit for taxes imposed by a foreign country or U. Taxes unemployed S. Taxes unemployed possession on your U. Taxes unemployed S. Taxes unemployed source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. Taxes unemployed   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. Taxes unemployed See Publication 514 for more information. Taxes unemployed Child and dependent care credit. Taxes unemployed   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. Taxes unemployed Generally, you must be able to claim an exemption for your dependent. Taxes unemployed   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Taxes unemployed S. Taxes unemployed 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). Taxes unemployed   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. Taxes unemployed Earned income generally means wages, salaries, and professional fees for personal services performed. Taxes unemployed   For more information, get Publication 503. Taxes unemployed Education credits. Taxes unemployed   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Taxes unemployed However, if you are married and choose to file a joint return with a U. Taxes unemployed S. Taxes unemployed citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. Taxes unemployed Retirement savings contributions credit. Taxes unemployed   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. Taxes unemployed 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. Taxes unemployed Use Form 8880 to figure the credit. Taxes unemployed For more information, see Publication 590. Taxes unemployed Child tax credit. Taxes unemployed   You may be able to take this credit if you have a qualifying child. Taxes unemployed   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Taxes unemployed 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). Taxes unemployed Is a U. Taxes unemployed S. Taxes unemployed citizen, a U. Taxes unemployed S. Taxes unemployed national, or a resident alien. Taxes unemployed Did not provide over half of his or her own support for 2013. Taxes unemployed Lived with you more than half of 2013. Taxes unemployed Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Taxes unemployed Is claimed as a dependent on your return. Taxes unemployed An adopted child is always treated as your own child. Taxes unemployed An adopted child includes a child lawfully placed with you for legal adoption. Taxes unemployed   See your form instructions for additional details. Taxes unemployed Adoption credit. Taxes unemployed   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Taxes unemployed This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Taxes unemployed To claim the adoption credit, file Form 8839 with your Form 1040NR. Taxes unemployed   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. Taxes unemployed S. Taxes unemployed 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). Taxes unemployed Credit for prior year minimum tax. Taxes unemployed   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. Taxes unemployed Earned income credit. Taxes unemployed   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. Taxes unemployed However, if you are married and choose to file a joint return with a U. Taxes unemployed S. Taxes unemployed citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. Taxes unemployed    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. Taxes unemployed You cannot claim the credit using an ITIN. Taxes unemployed 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. Taxes unemployed An example of a federally funded benefit is Medicaid. Taxes unemployed If a card has this legend and the individual's immigration status has changed so that the individual is now a U. Taxes unemployed S. Taxes unemployed citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. Taxes unemployed   See Publication 596 for more information on the credit. Taxes unemployed Tax Withheld You can claim the tax withheld during the year as a payment against your U. Taxes unemployed S. Taxes unemployed tax. Taxes unemployed You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. Taxes unemployed The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. Taxes unemployed Withholding from wages. Taxes unemployed   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. Taxes unemployed S. Taxes unemployed income tax liability for the same year. Taxes unemployed 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. Taxes unemployed Excess social security tax withheld. Taxes unemployed   If you have two or more employers, you may be able to claim a credit against your U. Taxes unemployed S. Taxes unemployed income tax liability for social security tax withheld in excess of the maximum required. Taxes unemployed See Social Security and Medicare Taxes in chapter 8 for more information. Taxes unemployed Additional Medicare Tax. Taxes unemployed   Your employer is responsible for withholding the 0. Taxes unemployed 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. Taxes unemployed 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. Taxes unemployed Tax paid on undistributed long-term capital gains. Taxes unemployed   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. Taxes unemployed You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. Taxes unemployed Tax withheld at the source. Taxes unemployed   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. Taxes unemployed Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Taxes unemployed Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Taxes unemployed Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. Taxes unemployed Tax withheld on partnership income. Taxes unemployed   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. Taxes unemployed The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Taxes unemployed A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. Taxes unemployed In this case, the partnership will give you a statement on Form 1042-S. Taxes unemployed Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. Taxes unemployed Claiming tax withheld on your return. Taxes unemployed   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. Taxes unemployed The following table lists some of the more common information documents and shows where to find the amount of tax withheld. Taxes unemployed 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. Taxes unemployed You should file Form 1040 and report all income from sources both in and outside the United States. Taxes unemployed However, you can exclude the income discussed in the following paragraphs. Taxes unemployed For tax purposes other than reporting income, however, you will be treated as a nonresident alien. Taxes unemployed 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. Taxes unemployed There are also limits on what deductions and credits are allowed. Taxes unemployed See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. Taxes unemployed Residents of Puerto Rico. Taxes unemployed   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). Taxes unemployed   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. Taxes unemployed You must also make your first payment of estimated tax by June 15. Taxes unemployed You cannot file a joint income tax return or make joint payments of estimated tax. Taxes unemployed However, if you are married to a U. Taxes unemployed S. Taxes unemployed citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. Taxes unemployed   If you earn wages subject to withholding, your U. Taxes unemployed S. Taxes unemployed income tax return is due by April 15. Taxes unemployed Your first payment of estimated tax is also due by April 15. Taxes unemployed For information on withholding and estimated tax, see chapter 8 . Taxes unemployed Residents of American Samoa. Taxes unemployed   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. Taxes unemployed S. Taxes unemployed government or any of its agencies). Taxes unemployed An employee of the American Samoan government is not considered an employee of the U. Taxes unemployed S. Taxes unemployed government or any of its agencies for purposes of the exclusion. Taxes unemployed For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. Taxes unemployed S. Taxes unemployed Possessions. Taxes unemployed Prev  Up  Next   Home   More Online Publications
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Taxes unemployed Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Taxes unemployed Tax questions. Taxes unemployed What's New for 2013 Increased section 179 deduction dollar limits. Taxes unemployed  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). Taxes unemployed This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. Taxes unemployed See Dollar Limits under How Much Can You Deduct in chapter 2. Taxes unemployed Depreciation limits on business vehicles. Taxes unemployed  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. Taxes unemployed The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. Taxes unemployed See Maximum Depreciation Deduction in chapter 5. Taxes unemployed Special allowance for qualified second generation biofuel plant property. Taxes unemployed . Taxes unemployed  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. Taxes unemployed Election to accelerate minimum tax credits for round 3 extension property. Taxes unemployed . Taxes unemployed  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. Taxes unemployed What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. Taxes unemployed  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. Taxes unemployed Also, the definition of section 179 property will no longer include certain qualified real property. Taxes unemployed Expiration of the 7-year recovery period for motor sports entertainment complexes. Taxes unemployed  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. Taxes unemployed Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. Taxes unemployed  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. Taxes unemployed Expiration of the accelerated depreciation for qualified Indian reservation property. Taxes unemployed  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. Taxes unemployed Expiration of the 3-year recovery period for certain race horses. Taxes unemployed  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Taxes unemployed Reminders Photographs of missing children. Taxes unemployed  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Taxes unemployed Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxes unemployed You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Taxes unemployed Introduction Future developments. Taxes unemployed   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. Taxes unemployed irs. Taxes unemployed gov/pub946. Taxes unemployed This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). Taxes unemployed It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. Taxes unemployed The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. Taxes unemployed For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. Taxes unemployed Definitions. Taxes unemployed   Many of the terms used in this publication are defined in the Glossary near the end of the publication. Taxes unemployed Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. Taxes unemployed Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. Taxes unemployed For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. Taxes unemployed   We welcome your comments about this publication and your suggestions for future editions. Taxes unemployed   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Taxes unemployed NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxes unemployed Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxes unemployed   You can send us comments from www. Taxes unemployed irs. Taxes unemployed gov/formspubs/. Taxes unemployed Select “Comment on Tax Forms and Publications” under “More Information. Taxes unemployed ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Taxes unemployed Ordering forms and publications. Taxes unemployed   Visit www. Taxes unemployed irs. Taxes unemployed gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Taxes unemployed Internal Revenue Service 1201 N. Taxes unemployed Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Taxes unemployed   If you have a tax question, check the information available on IRS. Taxes unemployed gov or call 1-800-829-1040. Taxes unemployed We cannot answer tax questions sent to either of the above addresses. 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