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Taxslayer login 2. Taxslayer login   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. Taxslayer login Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. Taxslayer login S. Taxslayer login or foreign source income. Taxslayer login This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. Taxslayer login S. Taxslayer login Virgin Islands (USVI). Taxslayer login Generally, the same rules that apply for determining U. Taxslayer login S. Taxslayer login source income also apply for determining possession source income. Taxslayer login However, there are some important exceptions to these rules. Taxslayer login Both the general rules and the exceptions are discussed in this chapter. Taxslayer login U. Taxslayer login S. Taxslayer login income rule. Taxslayer login   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. Taxslayer login Table 2-1 shows the general rules for determining whether income is from sources within the United States. Taxslayer login Table 2-1. Taxslayer login General Rules for Determining U. Taxslayer login S. Taxslayer login Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Taxslayer login Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. Taxslayer login For more information, see Regulations section 1. Taxslayer login 863-1(b). Taxslayer login Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. Taxslayer login Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. Taxslayer login Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. Taxslayer login It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. Taxslayer login Services performed wholly within a relevant possession. Taxslayer login   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. Taxslayer login However, there is an exception for income earned as a member of the U. Taxslayer login S. Taxslayer login Armed Forces or a civilian spouse. Taxslayer login U. Taxslayer login S. Taxslayer login Armed Forces. Taxslayer login   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. Taxslayer login However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. Taxslayer login Civilian spouse of active duty member of the U. Taxslayer login S. Taxslayer login Armed Forces. Taxslayer login   If you are a bona fide resident of a U. Taxslayer login S. Taxslayer login possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. Taxslayer login Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. Taxslayer login S. Taxslayer login possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. Taxslayer login Services performed partly inside and partly outside a relevant possession. Taxslayer login   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. Taxslayer login Compensation (other than certain fringe benefits) is sourced on a time basis. Taxslayer login Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Taxslayer login   Or, you may be permitted to use an alternative basis to determine the source of compensation. Taxslayer login See Alternative basis , later. Taxslayer login   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Taxslayer login In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Taxslayer login Time basis. Taxslayer login   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). Taxslayer login Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. Taxslayer login The time period for which the income is made does not have to be a year. Taxslayer login Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Taxslayer login Example. Taxslayer login In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. Taxslayer login Your Puerto Rico source income is $60,000, figured as follows. Taxslayer login       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. Taxslayer login   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Taxslayer login Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. Taxslayer login You determine the period to which the income is attributable based on the facts and circumstances of your case. Taxslayer login For more information on multi-year compensation, see Treasury Decision (T. Taxslayer login D. Taxslayer login ) 9212 and Regulations section 1. Taxslayer login 861-4, 2005-35 I. Taxslayer login R. Taxslayer login B. Taxslayer login 429, available at www. Taxslayer login irs. Taxslayer login gov/irb/2005-35_IRB/ar14. Taxslayer login html. Taxslayer login Certain fringe benefits sourced on a geographical basis. Taxslayer login   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. Taxslayer login Housing. Taxslayer login Education. Taxslayer login Local transportation. Taxslayer login Tax reimbursement. Taxslayer login Hazardous or hardship duty pay. Taxslayer login Moving expense reimbursement. Taxslayer login For information on determining the source of the fringe benefits listed above, see Regulations section 1. Taxslayer login 861-4. Taxslayer login Alternative basis. Taxslayer login   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. Taxslayer login If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. Taxslayer login De minimis exception. Taxslayer login   There is an exception to the rule for determining the source of income earned in a possession. Taxslayer login Generally, you will not have income from a possession if during a tax year you: Are a U. Taxslayer login S. Taxslayer login citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. Taxslayer login This exception began with income earned during your 2008 tax year. Taxslayer login Pensions. Taxslayer login   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. Taxslayer login The contribution portion is sourced according to where services were performed that earned the pension. Taxslayer login The investment earnings portion is sourced according to the location of the pension trust. Taxslayer login Example. Taxslayer login You are a U. Taxslayer login S. Taxslayer login citizen who worked in Puerto Rico for a U. Taxslayer login S. Taxslayer login company. Taxslayer login All services were performed in Puerto Rico. Taxslayer login Upon retirement you remained in Puerto Rico and began receiving your pension from the U. Taxslayer login S. Taxslayer login pension trust of your employer. Taxslayer login Distributions from the U. Taxslayer login S. Taxslayer login pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. Taxslayer login S. Taxslayer login source income. Taxslayer login Investment Income This category includes such income as interest, dividends, rents, and royalties. Taxslayer login Interest income. Taxslayer login   The source of interest income is generally determined by the residence of the payer. Taxslayer login Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. Taxslayer login   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. Taxslayer login See Regulations section 1. Taxslayer login 937-2(i) for more information. Taxslayer login Dividends. Taxslayer login   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. Taxslayer login There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. Taxslayer login For more information, see Regulations section 1. Taxslayer login 937-2(g). Taxslayer login Rental income. Taxslayer login   Rents from property located in a relevant possession are treated as income from sources within that possession. Taxslayer login Royalties. Taxslayer login   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. Taxslayer login   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. Taxslayer login Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. Taxslayer login The most common situations are discussed below. Taxslayer login Real property. Taxslayer login   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. Taxslayer login The location of the property generally determines the source of income from the sale. Taxslayer login For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. Taxslayer login If, however, the home you sold was located in the United States, the gain is U. Taxslayer login S. Taxslayer login source income. Taxslayer login Personal property. Taxslayer login   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. Taxslayer login Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. Taxslayer login If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. Taxslayer login   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. Taxslayer login The rules applying to sales of inventory are discussed below. Taxslayer login For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. Taxslayer login Inventory. Taxslayer login   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Taxslayer login The source of income from the sale of inventory depends on whether the inventory was purchased or produced. Taxslayer login Purchased. Taxslayer login   Income from the sale of inventory that you purchased is sourced where you sell the property. Taxslayer login Generally, this is where title to the property passes to the buyer. Taxslayer login Produced. Taxslayer login   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. Taxslayer login For information on making the allocation, see Regulations section 1. Taxslayer login 863-3(f). Taxslayer login Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. Taxslayer login S. Taxslayer login citizen or resident alien prior to becoming a bona fide resident of a possession. Taxslayer login You are subject to these special rules if you meet both of the following conditions. Taxslayer login For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. Taxslayer login For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). Taxslayer login If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. Taxslayer login Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. Taxslayer login S. Taxslayer login tax return. Taxslayer login (See chapter 3 for additional filing information. Taxslayer login ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. Taxslayer login These rules apply to dispositions after April 11, 2005. Taxslayer login For details, see Regulations section 1. Taxslayer login 937-2(f)(1) and Examples 1 and 2 of section 1. Taxslayer login 937-2(k). Taxslayer login Example 1. Taxslayer login In 2007, Cheryl Jones, a U. Taxslayer login S. Taxslayer login citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. Taxslayer login S. Taxslayer login corporation listed on the New York Stock Exchange. Taxslayer login On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. Taxslayer login Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. Taxslayer login On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. Taxslayer login On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. Taxslayer login Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. Taxslayer login The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. Taxslayer login This existing special rule applies if you are a U. Taxslayer login S. Taxslayer login citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. Taxslayer login S. Taxslayer login assets during the 10-year period beginning when you became a bona fide resident. Taxslayer login The gain is U. Taxslayer login S. Taxslayer login source income that generally is subject to U. Taxslayer login S. Taxslayer login tax if the property is either (1) located in the United States; (2) stock issued by a U. Taxslayer login S. Taxslayer login corporation or a debt obligation of a U. Taxslayer login S. Taxslayer login person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). Taxslayer login See chapter 3 for filing information. Taxslayer login Special election. Taxslayer login   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. Taxslayer login Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. Taxslayer login This election overrides both of the special rules discussed earlier. Taxslayer login   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. Taxslayer login Marketable securities. Taxslayer login   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. Taxslayer login Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. Taxslayer login S. Taxslayer login holding periods. Taxslayer login   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. Taxslayer login The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. Taxslayer login This is your gain (or loss) that is treated as being from sources within the relevant possession. Taxslayer login If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. Taxslayer login Example 2. Taxslayer login Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. Taxslayer login S. Taxslayer login and possession holding periods. Taxslayer login Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. Taxslayer login Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). Taxslayer login By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Taxslayer login Other personal property. Taxslayer login   For personal property other than marketable securities, use a time-based allocation. Taxslayer login Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. Taxslayer login      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. Taxslayer login Example 3. Taxslayer login In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. Taxslayer login On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. Taxslayer login On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. Taxslayer login She had owned the interest for a total of 1,720 days. Taxslayer login Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. Taxslayer login The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). Taxslayer login By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Taxslayer login Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. Taxslayer login Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. Taxslayer login These rules do not apply to amounts paid as salary or other compensation for services. Taxslayer login See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. Taxslayer login Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. Taxslayer login These circumstances are listed below. Taxslayer login You have an office or other fixed place of business in the relevant possession to which the income can be attributed. Taxslayer login That office or place of business is a material factor in producing the income. Taxslayer login The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Taxslayer login An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Taxslayer login The three kinds of income from sources outside the relevant possession to which these rules apply are the following. Taxslayer login Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. Taxslayer login Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. Taxslayer login Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. Taxslayer login Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Taxslayer login Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. Taxslayer login Example. Taxslayer login Marcy Jackson is a bona fide resident of American Samoa. Taxslayer login Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. Taxslayer login A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. Taxslayer login Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. Taxslayer login The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. Taxslayer login However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. Taxslayer login Prev  Up  Next   Home   More Online Publications
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The Taxslayer Login

Taxslayer login Index A Adoption Taxpayer identification number, Adoption taxpayer identification number (ATIN). Taxslayer login Aliens, Individual taxpayer identification number (ITIN) for aliens. Taxslayer login Alternative minimum tax (AMT), Limit on credit. Taxslayer login Amount of credit, Amount of Credit, Payments for prior year's expenses. Taxslayer login Limit on, Limit on credit. Taxslayer login Assistance (see Tax help) C Calculation of credit, How To Figure the Credit, Payments for prior year's expenses. Taxslayer login Camp, overnight, Camp. Taxslayer login Care Dependent care benefits, Dependent care benefits. Taxslayer login , Dependent care benefits. Taxslayer login Employer-provided benefits, Dependent Care Benefits Outside home, Care outside your home. Taxslayer login Provider identification, Provider Identification Test Qualifying person, Care of a Qualifying Person Children Divorced or separated parents, Child of divorced or separated parents or parents living apart. Taxslayer login Physically or mentally disabled, Qualifying Person Test Under age 13, Qualifying Person Test Work-related expense payments to relatives, Payments to Relatives or Dependents Church employee, Clergy or church employee. Taxslayer login Claiming of credit, How To Claim the Credit Tests to claim credit, Tests To Claim the Credit Clergy, Clergy or church employee. Taxslayer login Community property, Community property laws. Taxslayer login D Death of spouse, Death of spouse. Taxslayer login Dependent care benefits, Dependent care benefits. Taxslayer login , Dependent Care Benefits Dependent care centers, Dependent care center. Taxslayer login Dependent defined, Dependent defined. Taxslayer login Dependents (see Qualifying person test) Deposits, Fees and deposits. Taxslayer login Disabilities, persons with Dependents, Qualifying Person Test Physically or mentally not able to care for self, Physically or mentally not able to care for oneself. Taxslayer login Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Taxslayer login , Working or Looking for Work, You or your spouse is a student or not able to care for self. Taxslayer login Divorced parents, Child of divorced or separated parents or parents living apart. Taxslayer login Dollar limit, Dollar Limit, Yearly limit. Taxslayer login Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit Domestic help, Housekeeper. Taxslayer login Due diligence, Due diligence. Taxslayer login E Earned income Dependent care benefits, Exclusion or deduction. Taxslayer login For figuring credit, Earned Income Test Limit on, Earned Income Limit Net loss, Net loss. Taxslayer login Nonworking spouse, Rule for student-spouse or spouse not able to care for self. Taxslayer login Self-employment earnings, Self-employment earnings. Taxslayer login Statutory employees, Statutory employee. Taxslayer login What is not, What is not earned income? Earned income test, Earned Income Test, Full-time student. Taxslayer login Determination, Tests To Claim the Credit Education expenses, Education. Taxslayer login Employer-provided dependent care benefits, Dependent care benefits. Taxslayer login , Dependent Care Benefits Employment taxes, Reminders, Taxes paid on wages. Taxslayer login , How To Claim the Credit Exclusion from income Employer-provided dependent care benefits, Dependent care benefits. Taxslayer login , Exclusion or deduction. Taxslayer login Expenses, How To Figure the Credit (see also Work-related expenses) 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Taxslayer login Worksheet for 2012 Expenses Paid in 2013 Education, Education. Taxslayer login Medical, Medical expenses. Taxslayer login Not for care, Expenses not for care. Taxslayer login Prepaid, Expenses prepaid in an earlier year. Taxslayer login Reimbursed, Expenses reimbursed. Taxslayer login F Fees, Fees and deposits. Taxslayer login Figures, Tests To Claim the Credit Figuring credit, How To Figure the Credit, Payments for prior year's expenses. Taxslayer login Earned income, Earned income. Taxslayer login Filing status Joint return test, Joint Return Test Tests to claim credit, Tests To Claim the Credit Form 1040 Claiming the credit, Tests To Claim the Credit, Form 1040, Form 1040A, or Form 1040NR. Taxslayer login Form 1040A Claiming the credit, Tests To Claim the Credit Form 2441, Form 1040, Form 1040A, or Form 1040NR. Taxslayer login Form 4029, Members of certain religious faiths opposed to social security. Taxslayer login , Form 4029. Taxslayer login Form 4361, Members of certain religious faiths opposed to social security. Taxslayer login , Form 4361. Taxslayer login Form W-10, Getting the information. Taxslayer login Form W-2 Dependent care benefits, Statement for employee. Taxslayer login Form W-7, Individual taxpayer identification number (ITIN) for aliens. Taxslayer login Free tax services, Free help with your tax return. Taxslayer login H Help (see Tax help) Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper. Taxslayer login Employment taxes, How To Claim the Credit Housekeepers, Housekeeper. Taxslayer login I Identification of provider, Provider Identification Test, Provider refusal. Taxslayer login Individual taxpayer identification numbers (ITINs) For aliens, Individual taxpayer identification number (ITIN) for aliens. Taxslayer login Inmate, What is not earned income? J Joint return test, Joint Return Test, Costs of keeping up a home. 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Taxslayer login , Working or Looking for Work, You or your spouse is a student or not able to care for self. Taxslayer login O Outside of home care, Care outside your home. Taxslayer login P Part of year Persons qualifying for, Person qualifying for part of year. Taxslayer login Work or looking for work, Work for part of year. Taxslayer login Part-time work, Part-time work. Taxslayer login Prepaid expenses, Expenses prepaid in an earlier year. Taxslayer login Prisoner, What is not earned income? Provider identification test, Tests To Claim the Credit, Provider Identification Test, Provider refusal. Taxslayer login Publications (see Tax help) Q Qualifying child, Qualifying child. Taxslayer login Qualifying person Care for, Care of a Qualifying Person Expenses not for care, Expenses not for care. Taxslayer login Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart. 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