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Turbotax 2011

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Turbotax 2011

Turbotax 2011 Publication 519 - Additional Material Table of Contents Appendix A—Tax Treaty Exemption Procedure for StudentsBelgium Bulgaria China, People's Republic of Cyprus Czech Republic, Estonia, Latvia, Lithuania, and Slovak Republic Egypt France Germany Iceland Indonesia Israel, Philippines and Thailand Korea, Norway, Poland, and Romania Morocco Netherlands Pakistan Portugal and Spain Slovenia and Venezuela Trinidad and Tobago Tunisia Appendix B—Tax Treaty Exemption Procedure for Teachers and ResearchersBelgium Bulgaria China, People's Republic of Commonwealth of Independent States Czech Republic and Slovak Republic Egypt, Hungary, Korea, Philippines, Poland, and Romania France Germany Greece India Indonesia Israel Italy Jamaica Luxembourg Netherlands Norway Pakistan Portugal Slovenia and Venezuela Thailand Trinidad and Tobago United Kingdom Frequently Asked Questions This section answers tax-related questions commonly asked by aliens. Turbotax 2011 . Turbotax 2011 What is the difference between a resident alien and a nonresident alien for tax purposes? . Turbotax 2011 What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? . Turbotax 2011 I am a student with an F-1 Visa. Turbotax 2011 I was told that I was an exempt individual. Turbotax 2011 Does this mean I am exempt from paying U. Turbotax 2011 S. Turbotax 2011 tax? . Turbotax 2011 I am a resident alien. Turbotax 2011 Can I claim any treaty benefits? . Turbotax 2011 I am a nonresident alien with no dependents. Turbotax 2011 I am working temporarily for a U. Turbotax 2011 S. Turbotax 2011 company. Turbotax 2011 What return do I file? . Turbotax 2011 I came to the United States on June 30th of last year. Turbotax 2011 I have an H-1B Visa. Turbotax 2011 What is my tax status, resident alien or nonresident alien? What tax return do I file? . Turbotax 2011 When is my Form 1040NR due? . Turbotax 2011 My spouse is a nonresident alien. Turbotax 2011 Does he need a social security number? . Turbotax 2011 I am a nonresident alien. Turbotax 2011 Can I file a joint return with my spouse? . Turbotax 2011 I have an H-1B Visa and my husband has an F-1 Visa. Turbotax 2011 We both lived in the United States all of last year and had income. Turbotax 2011 What kind of form should we file? Do we file separate returns or a joint return? . Turbotax 2011 Is a dual-resident taxpayer the same as a dual-status taxpayer? . Turbotax 2011 I am a nonresident alien and invested money in the U. Turbotax 2011 S. Turbotax 2011 stock market through a U. Turbotax 2011 S. Turbotax 2011 brokerage company. Turbotax 2011 Are the dividends and the capital gains taxable? If yes, how are they taxed? . Turbotax 2011 I am a nonresident alien. Turbotax 2011 I receive U. Turbotax 2011 S. Turbotax 2011 social security benefits. Turbotax 2011 Are my benefits taxable? . Turbotax 2011 Do I have to pay taxes on my scholarship? . Turbotax 2011 I am a nonresident alien. Turbotax 2011 Can I claim the standard deduction? . Turbotax 2011 I am a dual-status taxpayer. Turbotax 2011 Can I claim the standard deduction? . Turbotax 2011 I am filing Form 1040NR. Turbotax 2011 Can I claim itemized deductions? . Turbotax 2011 I am not a U. Turbotax 2011 S. Turbotax 2011 citizen. Turbotax 2011 What exemptions can I claim? . Turbotax 2011 What exemptions can I claim as a dual-status taxpayer? . Turbotax 2011 I am single with a dependent child. Turbotax 2011 I was a dual-status alien in 2013. Turbotax 2011 Can I claim the earned income credit on my 2013 tax return? . Turbotax 2011 I am a nonresident alien student. Turbotax 2011 Can I claim an education credit on my Form 1040NR? . Turbotax 2011 I am a nonresident alien, temporarily working in the U. Turbotax 2011 S. Turbotax 2011 under a J visa. Turbotax 2011 Am I subject to social security and Medicare taxes? . Turbotax 2011 I am a nonresident alien student. Turbotax 2011 Social security taxes were withheld from my pay in error. Turbotax 2011 How do I get a refund of these taxes? . Turbotax 2011 I am an alien who will be leaving the United States. Turbotax 2011 What forms do I have to file before I leave? . Turbotax 2011 I filed a Form 1040-C when I left the United States. Turbotax 2011 Do I still have to file an annual U. Turbotax 2011 S. Turbotax 2011 tax return? . Turbotax 2011 What is the difference between a resident alien and a nonresident alien for tax purposes? For tax purposes, an alien is an individual who is not a U. Turbotax 2011 S. Turbotax 2011 citizen. Turbotax 2011 Aliens are classified as resident aliens and nonresident aliens. Turbotax 2011 Resident aliens are taxed on their worldwide income, the same as U. Turbotax 2011 S. Turbotax 2011 citizens. Turbotax 2011 Nonresident aliens are taxed only on their U. Turbotax 2011 S. Turbotax 2011 source income and certain foreign source income that is effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Turbotax 2011 These are the same rates that apply to U. Turbotax 2011 S. Turbotax 2011 citizens and residents. Turbotax 2011 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Turbotax 2011 The term “exempt individual” does not refer to someone exempt from U. Turbotax 2011 S. Turbotax 2011 tax. Turbotax 2011 You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. Turbotax 2011 See chapter 1 . Turbotax 2011 Generally, you cannot claim tax treaty benefits as a resident alien. Turbotax 2011 However, there are exceptions. Turbotax 2011 See Effect of Tax Treaties in chapter 1. Turbotax 2011 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Turbotax 2011 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Turbotax 2011 S. Turbotax 2011 source income on which tax was not fully paid by the amount withheld. Turbotax 2011 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Turbotax 2011 You were a dual-status alien last year. Turbotax 2011 As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Turbotax 2011 However, for the part of the year that you were not present in the United States, you are a nonresident. Turbotax 2011 File Form 1040. Turbotax 2011 Print “Dual-Status Return” across the top. Turbotax 2011 Attach a statement showing your U. Turbotax 2011 S. Turbotax 2011 source income for the part of the year you were a nonresident. Turbotax 2011 You may use Form 1040NR as the statement. Turbotax 2011 Print “Dual-Status Statement” across the top. Turbotax 2011 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Turbotax 2011 If you are an employee and you receive wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 If you are not an employee who receives wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 For more information on when and where to file, see chapter 7 . Turbotax 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 If you are a U. Turbotax 2011 S. Turbotax 2011 citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Turbotax 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 See Identification Number in chapter 5 for more information. Turbotax 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 However, nonresident aliens married to U. Turbotax 2011 S. Turbotax 2011 citizens or residents can choose to be treated as U. Turbotax 2011 S. Turbotax 2011 residents and file joint returns. Turbotax 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 No. Turbotax 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 See Effect of Tax Treaties in chapter 1. Turbotax 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 See chapter 6 . Turbotax 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 If the capital gains and dividends are effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 S. Turbotax 2011 citizens and residents. Turbotax 2011 If you are a nonresident alien, 85% of any U. Turbotax 2011 S. Turbotax 2011 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Turbotax 2011 See The 30% Tax in chapter 4. Turbotax 2011 If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 S. Turbotax 2011 sources, it is not subject to U. Turbotax 2011 S. Turbotax 2011 tax. Turbotax 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources. Turbotax 2011 If your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 S. Turbotax 2011 tax according to the following rules. Turbotax 2011 If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Turbotax 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 Nonresident aliens cannot claim the standard deduction. Turbotax 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 However, you can itemize any allowable deductions. Turbotax 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 See Itemized Deductions in chapter 5. Turbotax 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 S. Turbotax 2011 citizens. Turbotax 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 S. Turbotax 2011 tax return. Turbotax 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 S. Turbotax 2011 nationals; and for students and business apprentices from India. Turbotax 2011 See Exemptions in chapter 5. Turbotax 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Turbotax 2011 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Turbotax 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 See chapter 6 for more information on dual-status aliens. Turbotax 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 However, if you are married and choose to file a joint return with a U. Turbotax 2011 S. Turbotax 2011 citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Turbotax 2011 See Social Security and Medicare Taxes in chapter 8. Turbotax 2011 If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Turbotax 2011 If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Turbotax 2011 Do not use Form 843 to request a refund of Additional Medicare Tax. Turbotax 2011 See Refund of Taxes Withheld in Error in chapter 8. Turbotax 2011 Before leaving the United States, aliens generally must obtain a certificate of compliance. Turbotax 2011 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Turbotax 2011 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Turbotax 2011 These forms are discussed in chapter 11. Turbotax 2011 Form 1040-C is not an annual U. Turbotax 2011 S. Turbotax 2011 income tax return. Turbotax 2011 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Turbotax 2011 Chapters 5 and 7 discuss filing an annual U. Turbotax 2011 S. Turbotax 2011 income tax return. Turbotax 2011 . Turbotax 2011 What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Turbotax 2011 These are the same rates that apply to U. Turbotax 2011 S. Turbotax 2011 citizens and residents. Turbotax 2011 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Turbotax 2011 The term “exempt individual” does not refer to someone exempt from U. Turbotax 2011 S. Turbotax 2011 tax. Turbotax 2011 You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. Turbotax 2011 See chapter 1 . Turbotax 2011 Generally, you cannot claim tax treaty benefits as a resident alien. Turbotax 2011 However, there are exceptions. Turbotax 2011 See Effect of Tax Treaties in chapter 1. Turbotax 2011 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Turbotax 2011 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Turbotax 2011 S. Turbotax 2011 source income on which tax was not fully paid by the amount withheld. Turbotax 2011 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Turbotax 2011 You were a dual-status alien last year. Turbotax 2011 As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Turbotax 2011 However, for the part of the year that you were not present in the United States, you are a nonresident. Turbotax 2011 File Form 1040. Turbotax 2011 Print “Dual-Status Return” across the top. Turbotax 2011 Attach a statement showing your U. Turbotax 2011 S. Turbotax 2011 source income for the part of the year you were a nonresident. Turbotax 2011 You may use Form 1040NR as the statement. Turbotax 2011 Print “Dual-Status Statement” across the top. Turbotax 2011 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Turbotax 2011 If you are an employee and you receive wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 If you are not an employee who receives wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 For more information on when and where to file, see chapter 7 . Turbotax 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 If you are a U. Turbotax 2011 S. Turbotax 2011 citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Turbotax 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 See Identification Number in chapter 5 for more information. Turbotax 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 However, nonresident aliens married to U. Turbotax 2011 S. Turbotax 2011 citizens or residents can choose to be treated as U. Turbotax 2011 S. Turbotax 2011 residents and file joint returns. Turbotax 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 No. Turbotax 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 See Effect of Tax Treaties in chapter 1. Turbotax 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 See chapter 6 . Turbotax 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 If the capital gains and dividends are effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 S. Turbotax 2011 citizens and residents. Turbotax 2011 If you are a nonresident alien, 85% of any U. Turbotax 2011 S. Turbotax 2011 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Turbotax 2011 See The 30% Tax in chapter 4. Turbotax 2011 If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 S. Turbotax 2011 sources, it is not subject to U. Turbotax 2011 S. Turbotax 2011 tax. Turbotax 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources. Turbotax 2011 If your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 S. Turbotax 2011 tax according to the following rules. Turbotax 2011 If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Turbotax 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 Nonresident aliens cannot claim the standard deduction. Turbotax 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 However, you can itemize any allowable deductions. Turbotax 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 See Itemized Deductions in chapter 5. Turbotax 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 S. Turbotax 2011 citizens. Turbotax 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 S. Turbotax 2011 tax return. Turbotax 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 S. Turbotax 2011 nationals; and for students and business apprentices from India. Turbotax 2011 See Exemptions in chapter 5. Turbotax 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Turbotax 2011 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Turbotax 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 See chapter 6 for more information on dual-status aliens. Turbotax 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 However, if you are married and choose to file a joint return with a U. Turbotax 2011 S. Turbotax 2011 citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Turbotax 2011 See Social Security and Medicare Taxes in chapter 8. Turbotax 2011 If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Turbotax 2011 If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Turbotax 2011 Do not use Form 843 to request a refund of Additional Medicare Tax. Turbotax 2011 See Refund of Taxes Withheld in Error in chapter 8. Turbotax 2011 Before leaving the United States, aliens generally must obtain a certificate of compliance. Turbotax 2011 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Turbotax 2011 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Turbotax 2011 These forms are discussed in chapter 11. Turbotax 2011 Form 1040-C is not an annual U. Turbotax 2011 S. Turbotax 2011 income tax return. Turbotax 2011 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Turbotax 2011 Chapters 5 and 7 discuss filing an annual U. Turbotax 2011 S. Turbotax 2011 income tax return. Turbotax 2011 . Turbotax 2011 I am a student with an F-1 Visa. Turbotax 2011 I was told that I was an exempt individual. Turbotax 2011 Does this mean I am exempt from paying U. Turbotax 2011 S. Turbotax 2011 tax? The term “exempt individual” does not refer to someone exempt from U. Turbotax 2011 S. Turbotax 2011 tax. Turbotax 2011 You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. Turbotax 2011 See chapter 1 . Turbotax 2011 Generally, you cannot claim tax treaty benefits as a resident alien. Turbotax 2011 However, there are exceptions. Turbotax 2011 See Effect of Tax Treaties in chapter 1. Turbotax 2011 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Turbotax 2011 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Turbotax 2011 S. Turbotax 2011 source income on which tax was not fully paid by the amount withheld. Turbotax 2011 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Turbotax 2011 You were a dual-status alien last year. Turbotax 2011 As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Turbotax 2011 However, for the part of the year that you were not present in the United States, you are a nonresident. Turbotax 2011 File Form 1040. Turbotax 2011 Print “Dual-Status Return” across the top. Turbotax 2011 Attach a statement showing your U. Turbotax 2011 S. Turbotax 2011 source income for the part of the year you were a nonresident. Turbotax 2011 You may use Form 1040NR as the statement. Turbotax 2011 Print “Dual-Status Statement” across the top. Turbotax 2011 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Turbotax 2011 If you are an employee and you receive wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 If you are not an employee who receives wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 For more information on when and where to file, see chapter 7 . Turbotax 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 If you are a U. Turbotax 2011 S. Turbotax 2011 citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Turbotax 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 See Identification Number in chapter 5 for more information. Turbotax 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 However, nonresident aliens married to U. Turbotax 2011 S. Turbotax 2011 citizens or residents can choose to be treated as U. Turbotax 2011 S. Turbotax 2011 residents and file joint returns. Turbotax 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 No. Turbotax 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 See Effect of Tax Treaties in chapter 1. Turbotax 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 See chapter 6 . Turbotax 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 If the capital gains and dividends are effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 S. Turbotax 2011 citizens and residents. Turbotax 2011 If you are a nonresident alien, 85% of any U. Turbotax 2011 S. Turbotax 2011 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Turbotax 2011 See The 30% Tax in chapter 4. Turbotax 2011 If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 S. Turbotax 2011 sources, it is not subject to U. Turbotax 2011 S. Turbotax 2011 tax. Turbotax 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources. Turbotax 2011 If your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 S. Turbotax 2011 tax according to the following rules. Turbotax 2011 If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Turbotax 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 Nonresident aliens cannot claim the standard deduction. Turbotax 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 However, you can itemize any allowable deductions. Turbotax 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 See Itemized Deductions in chapter 5. Turbotax 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 S. Turbotax 2011 citizens. Turbotax 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 S. Turbotax 2011 tax return. Turbotax 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 S. Turbotax 2011 nationals; and for students and business apprentices from India. Turbotax 2011 See Exemptions in chapter 5. Turbotax 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Turbotax 2011 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Turbotax 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 See chapter 6 for more information on dual-status aliens. Turbotax 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 However, if you are married and choose to file a joint return with a U. Turbotax 2011 S. Turbotax 2011 citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Turbotax 2011 See Social Security and Medicare Taxes in chapter 8. Turbotax 2011 If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Turbotax 2011 If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Turbotax 2011 Do not use Form 843 to request a refund of Additional Medicare Tax. Turbotax 2011 See Refund of Taxes Withheld in Error in chapter 8. Turbotax 2011 Before leaving the United States, aliens generally must obtain a certificate of compliance. Turbotax 2011 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Turbotax 2011 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Turbotax 2011 These forms are discussed in chapter 11. Turbotax 2011 Form 1040-C is not an annual U. Turbotax 2011 S. Turbotax 2011 income tax return. Turbotax 2011 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Turbotax 2011 Chapters 5 and 7 discuss filing an annual U. Turbotax 2011 S. Turbotax 2011 income tax return. Turbotax 2011 . Turbotax 2011 I am a resident alien. Turbotax 2011 Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Turbotax 2011 However, there are exceptions. Turbotax 2011 See Effect of Tax Treaties in chapter 1. Turbotax 2011 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Turbotax 2011 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Turbotax 2011 S. Turbotax 2011 source income on which tax was not fully paid by the amount withheld. Turbotax 2011 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Turbotax 2011 You were a dual-status alien last year. Turbotax 2011 As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Turbotax 2011 However, for the part of the year that you were not present in the United States, you are a nonresident. Turbotax 2011 File Form 1040. Turbotax 2011 Print “Dual-Status Return” across the top. Turbotax 2011 Attach a statement showing your U. Turbotax 2011 S. Turbotax 2011 source income for the part of the year you were a nonresident. Turbotax 2011 You may use Form 1040NR as the statement. Turbotax 2011 Print “Dual-Status Statement” across the top. Turbotax 2011 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Turbotax 2011 If you are an employee and you receive wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 If you are not an employee who receives wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 For more information on when and where to file, see chapter 7 . Turbotax 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 If you are a U. Turbotax 2011 S. Turbotax 2011 citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Turbotax 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 See Identification Number in chapter 5 for more information. Turbotax 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 However, nonresident aliens married to U. Turbotax 2011 S. Turbotax 2011 citizens or residents can choose to be treated as U. Turbotax 2011 S. Turbotax 2011 residents and file joint returns. Turbotax 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 No. Turbotax 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 See Effect of Tax Treaties in chapter 1. Turbotax 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 See chapter 6 . Turbotax 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 If the capital gains and dividends are effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 S. Turbotax 2011 citizens and residents. Turbotax 2011 If you are a nonresident alien, 85% of any U. Turbotax 2011 S. Turbotax 2011 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Turbotax 2011 See The 30% Tax in chapter 4. Turbotax 2011 If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 S. Turbotax 2011 sources, it is not subject to U. Turbotax 2011 S. Turbotax 2011 tax. Turbotax 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources. Turbotax 2011 If your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 S. Turbotax 2011 tax according to the following rules. Turbotax 2011 If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Turbotax 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 Nonresident aliens cannot claim the standard deduction. Turbotax 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 However, you can itemize any allowable deductions. Turbotax 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 See Itemized Deductions in chapter 5. Turbotax 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 S. Turbotax 2011 citizens. Turbotax 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 S. Turbotax 2011 tax return. Turbotax 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 S. Turbotax 2011 nationals; and for students and business apprentices from India. Turbotax 2011 See Exemptions in chapter 5. Turbotax 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Turbotax 2011 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Turbotax 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 See chapter 6 for more information on dual-status aliens. Turbotax 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 However, if you are married and choose to file a joint return with a U. Turbotax 2011 S. Turbotax 2011 citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Turbotax 2011 See Social Security and Medicare Taxes in chapter 8. Turbotax 2011 If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Turbotax 2011 If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Turbotax 2011 Do not use Form 843 to request a refund of Additional Medicare Tax. Turbotax 2011 See Refund of Taxes Withheld in Error in chapter 8. Turbotax 2011 Before leaving the United States, aliens generally must obtain a certificate of compliance. Turbotax 2011 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Turbotax 2011 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Turbotax 2011 These forms are discussed in chapter 11. Turbotax 2011 Form 1040-C is not an annual U. Turbotax 2011 S. Turbotax 2011 income tax return. Turbotax 2011 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Turbotax 2011 Chapters 5 and 7 discuss filing an annual U. Turbotax 2011 S. Turbotax 2011 income tax return. Turbotax 2011 . Turbotax 2011 I am a nonresident alien with no dependents. Turbotax 2011 I am working temporarily for a U. Turbotax 2011 S. Turbotax 2011 company. Turbotax 2011 What return do I file? You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Turbotax 2011 S. Turbotax 2011 source income on which tax was not fully paid by the amount withheld. Turbotax 2011 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Turbotax 2011 You were a dual-status alien last year. Turbotax 2011 As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Turbotax 2011 However, for the part of the year that you were not present in the United States, you are a nonresident. Turbotax 2011 File Form 1040. Turbotax 2011 Print “Dual-Status Return” across the top. Turbotax 2011 Attach a statement showing your U. Turbotax 2011 S. Turbotax 2011 source income for the part of the year you were a nonresident. Turbotax 2011 You may use Form 1040NR as the statement. Turbotax 2011 Print “Dual-Status Statement” across the top. Turbotax 2011 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Turbotax 2011 If you are an employee and you receive wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 If you are not an employee who receives wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 For more information on when and where to file, see chapter 7 . Turbotax 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 If you are a U. Turbotax 2011 S. Turbotax 2011 citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Turbotax 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 See Identification Number in chapter 5 for more information. Turbotax 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 However, nonresident aliens married to U. Turbotax 2011 S. Turbotax 2011 citizens or residents can choose to be treated as U. Turbotax 2011 S. Turbotax 2011 residents and file joint returns. Turbotax 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 No. Turbotax 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 See Effect of Tax Treaties in chapter 1. Turbotax 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 See chapter 6 . Turbotax 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 If the capital gains and dividends are effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 S. Turbotax 2011 citizens and residents. Turbotax 2011 If you are a nonresident alien, 85% of any U. Turbotax 2011 S. Turbotax 2011 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Turbotax 2011 See The 30% Tax in chapter 4. Turbotax 2011 If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 S. Turbotax 2011 sources, it is not subject to U. Turbotax 2011 S. Turbotax 2011 tax. Turbotax 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources. Turbotax 2011 If your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 S. Turbotax 2011 tax according to the following rules. Turbotax 2011 If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Turbotax 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 Nonresident aliens cannot claim the standard deduction. Turbotax 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 However, you can itemize any allowable deductions. Turbotax 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 See Itemized Deductions in chapter 5. Turbotax 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 S. Turbotax 2011 citizens. Turbotax 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 S. Turbotax 2011 tax return. Turbotax 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 S. Turbotax 2011 nationals; and for students and business apprentices from India. Turbotax 2011 See Exemptions in chapter 5. Turbotax 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Turbotax 2011 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Turbotax 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 See chapter 6 for more information on dual-status aliens. Turbotax 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 However, if you are married and choose to file a joint return with a U. Turbotax 2011 S. Turbotax 2011 citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Turbotax 2011 See Social Security and Medicare Taxes in chapter 8. Turbotax 2011 If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Turbotax 2011 If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Turbotax 2011 Do not use Form 843 to request a refund of Additional Medicare Tax. Turbotax 2011 See Refund of Taxes Withheld in Error in chapter 8. Turbotax 2011 Before leaving the United States, aliens generally must obtain a certificate of compliance. Turbotax 2011 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Turbotax 2011 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Turbotax 2011 These forms are discussed in chapter 11. Turbotax 2011 Form 1040-C is not an annual U. Turbotax 2011 S. Turbotax 2011 income tax return. Turbotax 2011 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Turbotax 2011 Chapters 5 and 7 discuss filing an annual U. Turbotax 2011 S. Turbotax 2011 income tax return. Turbotax 2011 . Turbotax 2011 I came to the United States on June 30th of last year. Turbotax 2011 I have an H-1B Visa. Turbotax 2011 What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. Turbotax 2011 As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Turbotax 2011 However, for the part of the year that you were not present in the United States, you are a nonresident. Turbotax 2011 File Form 1040. Turbotax 2011 Print “Dual-Status Return” across the top. Turbotax 2011 Attach a statement showing your U. Turbotax 2011 S. Turbotax 2011 source income for the part of the year you were a nonresident. Turbotax 2011 You may use Form 1040NR as the statement. Turbotax 2011 Print “Dual-Status Statement” across the top. Turbotax 2011 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Turbotax 2011 If you are an employee and you receive wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 If you are not an employee who receives wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 For more information on when and where to file, see chapter 7 . Turbotax 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 If you are a U. Turbotax 2011 S. Turbotax 2011 citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Turbotax 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 See Identification Number in chapter 5 for more information. Turbotax 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 However, nonresident aliens married to U. Turbotax 2011 S. Turbotax 2011 citizens or residents can choose to be treated as U. Turbotax 2011 S. Turbotax 2011 residents and file joint returns. Turbotax 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 No. Turbotax 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 See Effect of Tax Treaties in chapter 1. Turbotax 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 See chapter 6 . Turbotax 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 If the capital gains and dividends are effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 S. Turbotax 2011 citizens and residents. Turbotax 2011 If you are a nonresident alien, 85% of any U. Turbotax 2011 S. Turbotax 2011 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Turbotax 2011 See The 30% Tax in chapter 4. Turbotax 2011 If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 S. Turbotax 2011 sources, it is not subject to U. Turbotax 2011 S. Turbotax 2011 tax. Turbotax 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources. Turbotax 2011 If your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 S. Turbotax 2011 tax according to the following rules. Turbotax 2011 If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Turbotax 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 Nonresident aliens cannot claim the standard deduction. Turbotax 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 However, you can itemize any allowable deductions. Turbotax 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 See Itemized Deductions in chapter 5. Turbotax 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 S. Turbotax 2011 citizens. Turbotax 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 S. Turbotax 2011 tax return. Turbotax 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 S. Turbotax 2011 nationals; and for students and business apprentices from India. Turbotax 2011 See Exemptions in chapter 5. Turbotax 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Turbotax 2011 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Turbotax 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 See chapter 6 for more information on dual-status aliens. Turbotax 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 However, if you are married and choose to file a joint return with a U. Turbotax 2011 S. Turbotax 2011 citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Turbotax 2011 See Social Security and Medicare Taxes in chapter 8. Turbotax 2011 If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Turbotax 2011 If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Turbotax 2011 Do not use Form 843 to request a refund of Additional Medicare Tax. Turbotax 2011 See Refund of Taxes Withheld in Error in chapter 8. Turbotax 2011 Before leaving the United States, aliens generally must obtain a certificate of compliance. Turbotax 2011 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Turbotax 2011 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Turbotax 2011 These forms are discussed in chapter 11. Turbotax 2011 Form 1040-C is not an annual U. Turbotax 2011 S. Turbotax 2011 income tax return. Turbotax 2011 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Turbotax 2011 Chapters 5 and 7 discuss filing an annual U. Turbotax 2011 S. Turbotax 2011 income tax return. Turbotax 2011 . Turbotax 2011 When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 If you are not an employee who receives wages subject to U. Turbotax 2011 S. Turbotax 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 For more information on when and where to file, see chapter 7 . Turbotax 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 If you are a U. Turbotax 2011 S. Turbotax 2011 citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Turbotax 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 See Identification Number in chapter 5 for more information. Turbotax 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 However, nonresident aliens married to U. Turbotax 2011 S. Turbotax 2011 citizens or residents can choose to be treated as U. Turbotax 2011 S. Turbotax 2011 residents and file joint returns. Turbotax 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 No. Turbotax 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 See Effect of Tax Treaties in chapter 1. Turbotax 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 See chapter 6 . Turbotax 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 If the capital gains and dividends are effectively connected with a U. Turbotax 2011 S. Turbotax 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 S. Turbotax 2011 citizens and residents. Turbotax 2011 If you are a nonresident alien, 85% of any U. Turbotax 2011 S. Turbotax 2011 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Turbotax 2011 See The 30% Tax in chapter 4. Turbotax 2011 If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 S. Turbotax 2011 sources, it is not subject to U. Turbotax 2011 S. Turbotax 2011 tax. Turbotax 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources. Turbotax 2011 If your scholarship is from U. Turbotax 2011 S. Turbotax 2011 sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 S. Turbotax 2011 tax according to the following rules. Turbotax 2011 If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Turbotax 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 Nonresident aliens cannot claim the standard deduction. Turbotax 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 However, you can itemize any allowable deductions. Turbotax 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 S. Turbotax 2011 trade or business. Turbotax 2011 See Itemized Deductions in chapter 5. Turbotax 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 S. Turbotax 2011 citizens. Turbotax 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 S. Turbotax 2011 tax return. Turbotax 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 S. Turbotax 2011 nationals; and for students and business apprentices from India. Turbotax 2011 See Exemptions in chapter 5. Turbotax 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Turbotax 2011 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Turbotax 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 See chapter 6 for more information on dual-status aliens. Turbotax 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 However, if you are married and choose to file a joint return with a U. Turbotax 2011 S. Turbotax 2011 citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose
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How Much Can I Deduct for Each Exemption I Claim?

There are two types of exemptions, personal exemptions and exemptions for dependents. You usually can claim exemptions for yourself, your spouse and each person you can claim as a dependent. 

Information You Will Need:

  • Marital status, relationship to the dependent and the amount of support provided
  • Basic income information such as your adjusted gross income

Estimated Completion Time: 4 minutes. However: 5 minutes of inactivity will end the interview and you will be forced to start over.

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Page Last Reviewed or Updated: 14-Feb-2014

The Turbotax 2011

Turbotax 2011 Publication 516 - Main Content Table of Contents U. Turbotax 2011 S. Turbotax 2011 Tax ReturnFiling Information Foreign Bank Accounts U. Turbotax 2011 S. Turbotax 2011 Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Turbotax 2011 U. Turbotax 2011 S. Turbotax 2011 Tax Return Filing Information If you are a U. Turbotax 2011 S. Turbotax 2011 citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Turbotax 2011 However, the special rules explained in the following discussions may apply to you. Turbotax 2011 See also Tax Treaty Benefits, later. Turbotax 2011 When To File and Pay Most individual tax returns cover a calendar year, January through December. Turbotax 2011 The regular due date for these tax returns is April 15 of the following year. Turbotax 2011 If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Turbotax 2011 If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Turbotax 2011 You must pay interest on any tax not paid by the regular due date. Turbotax 2011 Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Turbotax 2011 See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Turbotax 2011 If your return is filed late, the postmark or delivery service date does not determine the date of filing. Turbotax 2011 In that case, your return is considered filed when it is received by the IRS. Turbotax 2011 Extensions You may be able to get an extension of time to file your return and pay your tax. Turbotax 2011 Automatic 2-month extension. Turbotax 2011   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Turbotax 2011 S. Turbotax 2011 citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Turbotax 2011 To get this extension, you must attach a statement to your return explaining how you qualified. Turbotax 2011 You will owe interest on any tax not paid by the regular due date of your return. Turbotax 2011 Married taxpayers. Turbotax 2011   If you file a joint return, either you or your spouse can qualify for the automatic extension. Turbotax 2011 If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Turbotax 2011 Additional extension. Turbotax 2011   You can apply for an additional extension of time to file your return by filing Form 4868. Turbotax 2011 You must file Form 4868 by the due date for your income tax return. Turbotax 2011   Generally, you must file it by April 15. Turbotax 2011 However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Turbotax 2011 Check the box on line 8 of Form 4868. Turbotax 2011 Payment of tax. Turbotax 2011   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Turbotax 2011 The late-payment penalty applies if, through withholding, etc. Turbotax 2011 , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Turbotax 2011 Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Turbotax 2011 Electronic filing. Turbotax 2011   You can file for the additional extension by phone, using your home computer, or through a tax professional. Turbotax 2011 See Form 4868 for more information. Turbotax 2011 Limit on additional extensions. Turbotax 2011   You generally cannot get a total extension of more than 6 months. Turbotax 2011 However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Turbotax 2011   For more information, see Publication 54. Turbotax 2011 Foreign Bank Accounts You must file Form TD F 90-22. Turbotax 2011 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Turbotax 2011 This applies if the combined assets in the account(s) were more than $10,000. Turbotax 2011 Do not include accounts in a U. Turbotax 2011 S. Turbotax 2011 military banking facility operated by a U. Turbotax 2011 S. Turbotax 2011 financial institution. Turbotax 2011 File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Turbotax 2011 Do not attach it to Form 1040. Turbotax 2011 If you are required to file Form TD F 90-22. Turbotax 2011 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Turbotax 2011 You also may be required to file Form 8938 with your U. Turbotax 2011 S. Turbotax 2011 income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Turbotax 2011 For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Turbotax 2011 For more information, see Form 8938 and its instructions. Turbotax 2011 U. Turbotax 2011 S. Turbotax 2011 Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Turbotax 2011 If you are a U. Turbotax 2011 S. Turbotax 2011 citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Turbotax 2011 S. Turbotax 2011 law. Turbotax 2011 This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Turbotax 2011 If you are a nonresident alien, your income from sources outside the United States is not subject to U. Turbotax 2011 S. Turbotax 2011 tax. Turbotax 2011 Foreign Earned Income Exclusion Employees of the U. Turbotax 2011 S. Turbotax 2011 Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Turbotax 2011 S. Turbotax 2011 Government as an employee. Turbotax 2011 But see Other Employment, later. Turbotax 2011 Special Situations In the following two situations, your pay is from the U. Turbotax 2011 S. Turbotax 2011 Government and does not qualify for the foreign earned income exclusion. Turbotax 2011 U. Turbotax 2011 S. Turbotax 2011 agency reimbursed by foreign country. Turbotax 2011   If you are a U. Turbotax 2011 S. Turbotax 2011 Government employee paid by a U. Turbotax 2011 S. Turbotax 2011 agency to perform services in a foreign country, your pay is from the U. Turbotax 2011 S. Turbotax 2011 Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Turbotax 2011 This is true even if the U. Turbotax 2011 S. Turbotax 2011 agency is reimbursed by the foreign government. Turbotax 2011 Employees of post exchanges, etc. Turbotax 2011   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Turbotax 2011 S. Turbotax 2011 Government, the earnings you receive are paid by the U. Turbotax 2011 S. Turbotax 2011 Government. Turbotax 2011 This is true whether they are paid from appropriated or nonappropriated funds. Turbotax 2011 These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Turbotax 2011 Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Turbotax 2011 Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Turbotax 2011 In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Turbotax 2011 S. Turbotax 2011 citizens or green card holders. Turbotax 2011 Consequently, if you are a U. Turbotax 2011 S. Turbotax 2011 citizen or green card holder, you will generally not be entitled to reduce your U. Turbotax 2011 S. Turbotax 2011 tax on your government pay. Turbotax 2011 If you are neither a U. Turbotax 2011 S. Turbotax 2011 citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Turbotax 2011 Review the treaty text carefully. Turbotax 2011 U. Turbotax 2011 S. Turbotax 2011 citizens must always file Form 1040. Turbotax 2011 Non-U. Turbotax 2011 S. Turbotax 2011 citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Turbotax 2011 If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Turbotax 2011 Most income tax treaties contain an article providing relief from double taxation. Turbotax 2011 Many treaties contain special foreign tax credit rules for U. Turbotax 2011 S. Turbotax 2011 citizens who are residents of a treaty country. Turbotax 2011 For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Turbotax 2011 Allowances, Differentials, and Special Pay Most payments received by U. Turbotax 2011 S. Turbotax 2011 Government civilian employees for working abroad, including pay differentials, are taxable. Turbotax 2011 However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Turbotax 2011 The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Turbotax 2011 Pay differentials. Turbotax 2011   Pay differentials you receive as financial incentives for employment abroad are taxable. Turbotax 2011 Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Turbotax 2011   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Turbotax 2011 The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Turbotax 2011 Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Turbotax 2011 Foreign areas allowances. Turbotax 2011   Certain foreign areas allowances are tax free. Turbotax 2011 Your employer should not have included these allowances as wages on your Form W-2. Turbotax 2011   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Turbotax 2011 Title I, chapter 9, of the Foreign Service Act of 1980. Turbotax 2011 Section 4 of the Central Intelligence Agency Act of 1949, as amended. Turbotax 2011 Title II of the Overseas Differentials and Allowances Act. Turbotax 2011 Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Turbotax 2011 These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Turbotax 2011 Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Turbotax 2011 Cost-of-living allowances. Turbotax 2011   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Turbotax 2011 The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Turbotax 2011 Cost-of-living allowances are not included on your Form W-2. Turbotax 2011 Federal court employees. Turbotax 2011   If you are a federal court employee, the preceding paragraph also applies to you. Turbotax 2011 The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Turbotax 2011 American Institute in Taiwan. Turbotax 2011   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Turbotax 2011 S. Turbotax 2011 tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Turbotax 2011 S. Turbotax 2011 Government. Turbotax 2011 Federal reemployment payments after serving with an international organization. Turbotax 2011   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Turbotax 2011 These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Turbotax 2011 Allowances or reimbursements for travel and transportation expenses. Turbotax 2011   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Turbotax 2011 Lodging furnished to a principal representative of the United States. Turbotax 2011   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Turbotax 2011 However, amounts paid by the U. Turbotax 2011 S. Turbotax 2011 government for your usual costs of operating and maintaining your household are taxable. Turbotax 2011 If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Turbotax 2011 Peace Corps. Turbotax 2011   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Turbotax 2011 Taxable allowances. Turbotax 2011   The following allowances must be included on your Form W-2 and reported on your return as wages. Turbotax 2011 If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Turbotax 2011 The part of living allowances designated by the Director of the Peace Corps as basic compensation. Turbotax 2011 This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Turbotax 2011 Leave allowances. Turbotax 2011 Readjustment allowances or “termination payments. Turbotax 2011 ” Taxable allowances are considered received by you when credited to your account. Turbotax 2011 Example. Turbotax 2011 Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Turbotax 2011 Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Turbotax 2011 Nontaxable allowances. Turbotax 2011   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Turbotax 2011 These allowances should not be included on your Form W-2. Turbotax 2011 These allowances are tax free whether paid by the U. Turbotax 2011 S. Turbotax 2011 Government or the foreign country in which you are stationed. Turbotax 2011 Other Income Other employment. Turbotax 2011   If, in addition to your U. Turbotax 2011 S. Turbotax 2011 government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Turbotax 2011 In addition, if your spouse is a U. Turbotax 2011 S. Turbotax 2011 citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Turbotax 2011 For more information, see Publication 54. Turbotax 2011 The tax treaty rules relating to income from personal services generally apply to income from private employment. Turbotax 2011 As discussed above, the saving clause applies to you if you are a U. Turbotax 2011 S. Turbotax 2011 citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Turbotax 2011 Sale of personal property. Turbotax 2011   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Turbotax 2011 S. Turbotax 2011 dollars, the excess of the amount received in U. Turbotax 2011 S. Turbotax 2011 dollars over the cost or other basis of the property is a capital gain. Turbotax 2011 Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Turbotax 2011 However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Turbotax 2011 Sale of your home. Turbotax 2011   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Turbotax 2011 Losses are not deductible. Turbotax 2011   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Turbotax 2011 Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Turbotax 2011   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Turbotax 2011   For detailed information on selling your home, see Publication 523. Turbotax 2011 Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Turbotax 2011 Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Turbotax 2011 These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Turbotax 2011 Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Turbotax 2011 Your tax home is not limited to the Embassy, consulate, or duty station. Turbotax 2011 It includes the entire city or general area in which your principal place of employment is located. Turbotax 2011 Traveling away from home. Turbotax 2011   You are traveling away from home if you meet both of the following requirements. Turbotax 2011 Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Turbotax 2011 You need to get sleep or rest to meet the demands of your work while away from home. Turbotax 2011 This requirement is not satisfied by merely napping in your car. Turbotax 2011 You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Turbotax 2011 Temporary assignment. Turbotax 2011   If your assignment or job away from your tax home is temporary, your tax home does not change. Turbotax 2011 You are considered to be away from home for the whole period, and your travel expenses are deductible. Turbotax 2011 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. Turbotax 2011   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Turbotax 2011 An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Turbotax 2011   You must determine whether your assignment is temporary or indefinite when you start work. Turbotax 2011 If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Turbotax 2011 Employment that is initially temporary may become indefinite due to changed circumstances. Turbotax 2011 A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Turbotax 2011 Exception for federal crime investigations or prosecutions. Turbotax 2011   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Turbotax 2011 This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Turbotax 2011 Limit on meals and entertainment. Turbotax 2011   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Turbotax 2011 However, the limit does not apply to expenses reimbursed under a U. Turbotax 2011 S. Turbotax 2011 Government expense allowance arrangement. Turbotax 2011 Individuals subject to hours of service limits. Turbotax 2011   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Turbotax 2011   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Turbotax 2011 Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Turbotax 2011 Interstate truck operators and bus drivers who are under Department of Transportation regulations. Turbotax 2011 Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Turbotax 2011 Certain merchant mariners who are under Coast Guard regulations. Turbotax 2011 Primary purpose of trip must be for business. Turbotax 2011   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Turbotax 2011 However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Turbotax 2011   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Turbotax 2011 This applies even if you engage in business activities while there. Turbotax 2011 However, you can deduct any expenses while at your destination that are directly related to your business. Turbotax 2011 Expenses paid for others. Turbotax 2011   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Turbotax 2011 Home leave. Turbotax 2011   The Foreign Service Act requires U. Turbotax 2011 S. Turbotax 2011 citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Turbotax 2011 This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Turbotax 2011   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Turbotax 2011 You must be able to verify these amounts in order to claim them. Turbotax 2011 Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Turbotax 2011 More information. Turbotax 2011   See chapter 1 of Publication 463 for more information on travel expenses. Turbotax 2011 Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Turbotax 2011 Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Turbotax 2011 They do not include expenses you have when traveling away from home overnight. Turbotax 2011 Those expenses are deductible as travel expenses and are discussed earlier. Turbotax 2011 Commuting. Turbotax 2011   You cannot deduct your transportation costs of going between your home and your regular business location. Turbotax 2011 These costs are personal commuting expenses. Turbotax 2011   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Turbotax 2011   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Turbotax 2011 More information. Turbotax 2011   For more information on transportation expenses, see chapter 4 of Publication 463. Turbotax 2011 Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Turbotax 2011 Membership dues. Turbotax 2011   You can deduct membership dues you pay to professional societies that relate to your business or profession. Turbotax 2011 Subscriptions. Turbotax 2011   You can deduct subscriptions to professional publications that relate to your business or profession. Turbotax 2011 Educational expenses. Turbotax 2011   Generally, educational expenses are considered to be personal expenses and are not deductible. Turbotax 2011 However, under some circumstances, educational expenses are deductible as business expenses. Turbotax 2011   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Turbotax 2011   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Turbotax 2011 These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Turbotax 2011   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Turbotax 2011    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Turbotax 2011 However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Turbotax 2011 These benefits are explained in Publication 970. Turbotax 2011 Foreign service representation expenses. Turbotax 2011   If you are an employee of the U. Turbotax 2011 S. Turbotax 2011 Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Turbotax 2011 If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Turbotax 2011 You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Turbotax 2011 The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Turbotax 2011    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Turbotax 2011 These rules are explained in Publication 463. Turbotax 2011 Representation expenses. Turbotax 2011   These are expenses that further the interest of the United States abroad. Turbotax 2011 They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Turbotax 2011 They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Turbotax 2011   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Turbotax 2011 These regulations are available on the Internet at www. Turbotax 2011 state. Turbotax 2011 gov/m/a/als. Turbotax 2011 Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Turbotax 2011 ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Turbotax 2011 Impairment-related work expenses. Turbotax 2011   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Turbotax 2011 Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Turbotax 2011 These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Turbotax 2011 They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Turbotax 2011 Loss on conversion of U. Turbotax 2011 S. Turbotax 2011 dollars into foreign currency. Turbotax 2011   The conversion of U. Turbotax 2011 S. Turbotax 2011 dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Turbotax 2011 Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Turbotax 2011 For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Turbotax 2011 The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Turbotax 2011 You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Turbotax 2011 For each trip away from home, the dates you left and returned and the number of days spent on business. Turbotax 2011 The destination or area of your travel, described by the name of the city, town, or similar designation. Turbotax 2011 The business reason for your travel or the business benefit gained or expected to be gained from your travel. Turbotax 2011 How to record your expenses. Turbotax 2011   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Turbotax 2011 They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Turbotax 2011 You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Turbotax 2011   Each expense should be recorded separately in your records. Turbotax 2011 However, some items can be totaled in reasonable categories. Turbotax 2011 You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Turbotax 2011 You may record tips separately or with the cost of the service. Turbotax 2011    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Turbotax 2011 It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Turbotax 2011 Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Turbotax 2011 It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Turbotax 2011    A canceled check by itself does not prove a business cost. Turbotax 2011 You must have other evidence to show that the check was used for a business purpose. Turbotax 2011 Your records must be timely. Turbotax 2011   Record the elements for the expense in your account book or other record at or near the time of the expense. Turbotax 2011 A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Turbotax 2011 Confidential information. Turbotax 2011   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Turbotax 2011 However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Turbotax 2011 How To Report Business Expenses As a U. Turbotax 2011 S. Turbotax 2011 Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Turbotax 2011 If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Turbotax 2011 However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Turbotax 2011 If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Turbotax 2011 Form 2106 or Form 2106-EZ. Turbotax 2011   You must complete Form 2106 or 2106-EZ to deduct your expenses. Turbotax 2011 Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Turbotax 2011 Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Turbotax 2011 Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Turbotax 2011 Form 2106-EZ. Turbotax 2011   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Turbotax 2011 You can use Form 2106-EZ if you meet both of the following conditions. Turbotax 2011 You are not reimbursed by your employer for any expenses. Turbotax 2011 (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Turbotax 2011 ) If you claim car expenses, you use the standard mileage rate. Turbotax 2011 Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Turbotax 2011 Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Turbotax 2011 However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Turbotax 2011 S. Turbotax 2011 Government employee. Turbotax 2011 To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Turbotax 2011 Closely related to the start of work. Turbotax 2011   The move must be closely related, both in time and in place, to the start of work at the new location. Turbotax 2011 In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Turbotax 2011   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Turbotax 2011 A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Turbotax 2011 Distance test. Turbotax 2011   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Turbotax 2011 If you did not have an old job location, your new job location must be at least 50 miles from your former home. Turbotax 2011 Time test. Turbotax 2011   If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. Turbotax 2011 Deductible moving expenses. Turbotax 2011   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Turbotax 2011    The cost of your meals is not a deductible moving expense. Turbotax 2011   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Turbotax 2011 For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Turbotax 2011 Expenses must be reasonable. Turbotax 2011   You can deduct only those expenses that are reasonable for the circumstances of your move. Turbotax 2011 For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Turbotax 2011 Members of your household. Turbotax 2011   A member of your household includes anyone who has both your former home and new home as his or her home. Turbotax 2011 It does not include a tenant or employee unless you can claim that person as a dependent. Turbotax 2011 Retirees. Turbotax 2011   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Turbotax 2011 You do not have to meet the time test described earlier. Turbotax 2011 Survivors. Turbotax 2011   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Turbotax 2011 The move must begin within 6 months after the decedent's death. Turbotax 2011 It must be from the decedent's former home outside the United States, and that home must also have been your home. Turbotax 2011 You do not have to meet the time test described earlier. Turbotax 2011 How to report moving expenses. Turbotax 2011   Use Form 3903 to report your moving expenses and figure your allowable deduction. Turbotax 2011 Claim the deduction as an adjustment to income on Form 1040. Turbotax 2011 (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Turbotax 2011 ) Reimbursements. Turbotax 2011   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Turbotax 2011 You also must include in gross income reimbursements paid to you under a nonaccountable plan. Turbotax 2011 However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Turbotax 2011 Additional information. Turbotax 2011   For additional information about moving expenses, see Publication 521. Turbotax 2011 Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Turbotax 2011 Contributions. Turbotax 2011   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Turbotax 2011 You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Turbotax 2011 For more information, see Publication 526, Charitable Contributions. Turbotax 2011 Real estate tax and home mortgage interest. Turbotax 2011   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Turbotax 2011 You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Turbotax 2011 Example. Turbotax 2011 Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Turbotax 2011 During the year, Adam used the allowance, with other funds, to provide a home for himself. Turbotax 2011 His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Turbotax 2011 Adam did not have any other expenses related to providing a home for himself. Turbotax 2011 Adam must reduce his deductions for home mortgage interest and real estate taxes. Turbotax 2011 He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Turbotax 2011 The result is 3/4. Turbotax 2011 Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Turbotax 2011 He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Turbotax 2011 Exception to the reduction. Turbotax 2011   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Turbotax 2011 Required statement. Turbotax 2011   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Turbotax 2011 The statement must contain all of the following information. Turbotax 2011 The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Turbotax 2011 The amount of otherwise deductible expenses attributable to each type of tax-free income. Turbotax 2011 The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Turbotax 2011 An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Turbotax 2011   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Turbotax 2011 Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Turbotax 2011 S. Turbotax 2011 income tax liability or deduct them as an itemized deduction when figuring your taxable income. Turbotax 2011 Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Turbotax 2011 Foreign tax credit. Turbotax 2011   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Turbotax 2011 If you choose to figure a credit against your U. Turbotax 2011 S. Turbotax 2011 tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Turbotax 2011 S. Turbotax 2011 income tax return. Turbotax 2011    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Turbotax 2011 If all your foreign income is exempt from U. Turbotax 2011 S. Turbotax 2011 tax, you will not be able to claim a foreign tax credit. Turbotax 2011   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Turbotax 2011 Exemption from limit. Turbotax 2011   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Turbotax 2011 Your only foreign income is passive income, such as interest, dividends, and royalties. Turbotax 2011 The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Turbotax 2011 The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Turbotax 2011 If you make the election, you can claim a foreign tax credit without filing Form 1116. Turbotax 2011 However, you cannot carry back or carry over any unused foreign tax to or from this year. Turbotax 2011 See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Turbotax 2011 Foreign tax deduction. Turbotax 2011   If you choose to deduct all foreign income taxes on your U. Turbotax 2011 S. Turbotax 2011 income tax return, itemize the deduction on Schedule A (Form 1040). Turbotax 2011 You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Turbotax 2011 Example. Turbotax 2011 Dennis and Christina are married and live and work in Country X. Turbotax 2011 Dennis works for the U. Turbotax 2011 S. Turbotax 2011 Government and Christina is employed by a private company. Turbotax 2011 They pay income tax to Country X on Christina's income only. Turbotax 2011 Dennis and Christina file a joint tax return and exclude all of Christina's income. Turbotax 2011 They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Turbotax 2011 Deduction for other foreign taxes. Turbotax 2011   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Turbotax 2011 You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Turbotax 2011   You can deduct real property taxes you pay that are imposed on you by a foreign country. Turbotax 2011 You take this deduction on Schedule A (Form 1040). Turbotax 2011 You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Turbotax 2011 More information. Turbotax 2011   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Turbotax 2011 Local (Foreign) Tax Return As a U. Turbotax 2011 S. Turbotax 2011 Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Turbotax 2011 Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Turbotax 2011 Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Turbotax 2011 Review the treaty text carefully to determine whether your U. Turbotax 2011 S. Turbotax 2011 Government remuneration is taxable in the host country. Turbotax 2011 You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Turbotax 2011 If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Turbotax 2011 If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Turbotax 2011 Most income tax treaties contain an article providing relief from double taxation. Turbotax 2011 Many treaties contain special foreign tax credit rules for U. Turbotax 2011 S. Turbotax 2011 citizens who are residents of a treaty country. Turbotax 2011 For more information about the foreign tax credit, see Foreign Taxes, earlier. Turbotax 2011 Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. Turbotax 2011 For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Turbotax 2011 Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Turbotax 2011 Check with the appropriate U. Turbotax 2011 S. Turbotax 2011 Embassy for more information. Turbotax 2011 Double Withholding If your U. Turbotax 2011 S. Turbotax 2011 government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Turbotax 2011 S. Turbotax 2011 tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Turbotax 2011 S. Turbotax 2011 income tax return on this income. Turbotax 2011 Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. Turbotax 2011 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Turbotax 2011 By selecting the method that is best for you, you will have quick and easy access to tax help. Turbotax 2011 Free help with your tax return. Turbotax 2011   Free help in preparing your return is available nationwide from IRS-certified volunteers. Turbotax 2011 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Turbotax 2011 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Turbotax 2011 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Turbotax 2011 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Turbotax 2011 To find the nearest VITA or TCE site, visit IRS. Turbotax 2011 gov or call 1-800-906-9887 or 1-800-829-1040. Turbotax 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. Turbotax 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Turbotax 2011 aarp. Turbotax 2011 org/money/taxaide or call 1-888-227-7669. Turbotax 2011   For more information on these programs, go to IRS. Turbotax 2011 gov and enter “VITA” in the search box. Turbotax 2011 Internet. Turbotax 2011 You can access the IRS website at IRS. Turbotax 2011 gov 24 hours a day, 7 days a week to: E-file your return. Turbotax 2011 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Turbotax 2011 Check the status of your 2012 refund. Turbotax 2011 Go to IRS. Turbotax 2011 gov and click on Where’s My Refund. Turbotax 2011 Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Turbotax 2011 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Turbotax 2011 Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Turbotax 2011 Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Turbotax 2011 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax 2011 So in a change from previous filing seasons, you won't get an estimated refund date right away. Turbotax 2011 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Turbotax 2011 You can obtain a free transcript online at IRS. Turbotax 2011 gov by clicking on Order a Return or Account Transcript under “Tools. Turbotax 2011 ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Turbotax 2011 You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Turbotax 2011 Download forms, including talking tax forms, instructions, and publications. Turbotax 2011 Order IRS products. Turbotax 2011 Research your tax questions. Turbotax 2011 Search publications by topic or keyword. Turbotax 2011 Use the Internal Revenue Code, regulations, or other official guidance. Turbotax 2011 View Internal Revenue Bulletins (IRBs) published in the last few years. Turbotax 2011 Figure your withholding allowances using the IRS Withholding Calculator at www. Turbotax 2011 irs. Turbotax 2011 gov/individuals. Turbotax 2011 Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Turbotax 2011 gov by typing Alternative Minimum Tax Assistant in the search box. Turbotax 2011 Sign up to receive local and national tax news by email. Turbotax 2011 Get information on starting and operating a small business. Turbotax 2011 Phone. Turbotax 2011 Many services are available by phone. Turbotax 2011   Ordering forms, instructions, and publications. Turbotax 2011 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Turbotax 2011 You should receive your order within 10 days. Turbotax 2011 Asking tax questions. Turbotax 2011 Call the IRS with your tax questions at 1-800-829-1040. Turbotax 2011 Solving problems. Turbotax 2011 You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Turbotax 2011 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Turbotax 2011 Call your local Taxpayer Assistance Center for an appointment. Turbotax 2011 To find the number, go to www. Turbotax 2011 irs. Turbotax 2011 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Turbotax 2011 TTY/TDD equipment. Turbotax 2011 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Turbotax 2011 The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Turbotax 2011 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Turbotax 2011 gsa. Turbotax 2011 gov/fedrelay. Turbotax 2011 TeleTax topics. Turbotax 2011 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Turbotax 2011 Checking the status of your 2012 refund. Turbotax 2011 To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Turbotax 2011 Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Turbotax 2011 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Turbotax 2011 Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Turbotax 2011 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax 2011 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Turbotax 2011 Outside the U. Turbotax 2011 S. Turbotax 2011 If you are outside the United States, taxpayer assistance is available at the following U. Turbotax 2011 S Embassies or consulate. Turbotax 2011 Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Turbotax 2011 If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Turbotax 2011 If you are in a U. Turbotax 2011 S. Turbotax 2011 territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Turbotax 2011 S. Turbotax 2011 Virgin Islands) and have a tax question, you can call 1-800-829-1040. Turbotax 2011 Evaluating the quality of our telephone services. Turbotax 2011 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Turbotax 2011 One method is for a second IRS representative to listen in on or record random telephone calls. Turbotax 2011 Another is to ask some callers to complete a short survey at the end of the call. Turbotax 2011 Walk-in. Turbotax 2011 Some products and services are available on a walk-in basis. Turbotax 2011   Products. Turbotax 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Turbotax 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Turbotax 2011 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Turbotax 2011 Services. Turbotax 2011 You can walk in to your local TAC most business days for personal, face-to-face tax help. Turbotax 2011 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Turbotax 2011 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Turbotax 2011 No appointment is necessary—just walk in. Turbotax 2011 Before visiting, check www. Turbotax 2011 irs. Turbotax 2011 gov/localcontacts for hours of operation and services provided. Turbotax 2011 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Turbotax 2011 You can leave a message and a representative will call you back within 2 business days. Turbotax 2011 All other issues will be handled without an appointment. Turbotax 2011 To call your local TAC, go to  www. Turbotax 2011 irs. Turbotax 2011 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Turbotax 2011 Outside the U. Turbotax 2011 S. Turbotax 2011 If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Turbotax 2011 S. Turbotax 2011 Embassies and consulates. Turbotax 2011 Mail. Turbotax 2011 You can send your order for forms, instructions, and publications to the address below. Turbotax 2011 You should receive a response within 10 days after your request is received. Turbotax 2011  Internal Revenue Service 1201 N. Turbotax 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Turbotax 2011 S. Turbotax 2011 If you are outside the United States, you can get tax assistance by writing to the address below. Turbotax 2011  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Turbotax 2011   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Turbotax 2011 Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Turbotax 2011 TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Turbotax 2011 Remember, the worst thing you can do is nothing at all. Turbotax 2011   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Turbotax 2011 You face (or your business is facing) an immediate threat of adverse action. Turbotax 2011 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Turbotax 2011   If you qualify for help, they will do everything they can to get your problem resolved. Turbotax 2011 You will be assigned to one advocate who will be with you at every turn. Turbotax 2011 TAS has offices in every state, the District of Columbia, and Puerto Rico. Turbotax 2011 Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Turbotax 2011 And its services are always free. Turbotax 2011   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Turbotax 2011 The TAS tax toolkit at www. Turbotax 2011 TaxpayerAdvocate. Turbotax 2011 irs. Turbotax 2011 gov can help you understand these rights. Turbotax 2011   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Turbotax 2011 irs. Turbotax 2011 gov/advocate. Turbotax 2011 You can also call the toll-free number at 1-877-777-4778. Turbotax 2011 Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Turbotax 2011 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Turbotax 2011 gsa. Turbotax 2011 gov/fedrelay. Turbotax 2011   TAS also handles large-scale or systemic problems that affect many taxpayers. Turbotax 2011 If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Turbotax 2011 irs. Turbotax 2011 gov/advocate. Turbotax 2011    Outside the U. Turbotax 2011 S. Turbotax 2011 If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Turbotax 2011 You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Turbotax 2011 R. Turbotax 2011 00968-8000 Low Income Taxpayer Clinics (LITCs). Turbotax 2011   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Turbotax 2011 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Turbotax 2011 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Turbotax 2011 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Turbotax 2011 For more information and to find a clinic near you, see the LITC page on www. Turbotax 2011 irs. Turbotax 2011 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Turbotax 2011 This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Turbotax 2011 Free tax services. Turbotax 2011   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Turbotax 2011 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Turbotax 2011 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Turbotax 2011 The majority of the information and services listed in this publication are available to you free of charge. Turbotax 2011 If there is a fee associated with a resource or service, it is listed in the publication. Turbotax 2011   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Turbotax 2011 DVD for tax products. Turbotax 2011 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Turbotax 2011 Prior-year forms, instructions, and publications. Turbotax 2011 Tax Map: an electronic research tool and finding aid. Turbotax 2011 Tax law frequently asked questions. Turbotax 2011 Tax Topics from the IRS telephone response system. Turbotax 2011 Internal Revenue Code—Title 26 of the U. Turbotax 2011 S. Turbotax 2011 Code. Turbotax 2011 Links to other Internet-based tax research materials. Turbotax 2011 Fill-in, print, and save features for most tax forms. Turbotax 2011 Internal Revenue Bulletins. Turbotax 2011 Toll-free and email technical support. Turbotax 2011 Two releases during the year. Turbotax 2011  – The first release will ship the beginning of January 2013. Turbotax 2011  – The final release will ship the beginning of March 2013. Turbotax 2011 Purchase the DVD from National Technical Information Service (NTIS) at www. Turbotax 2011 irs. Turbotax 2011 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Turbotax 2011 Prev  Up  Next   Home   More Online Publications