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Where to get 2011 tax forms 4. Where to get 2011 tax forms   Filing U. Where to get 2011 tax forms S. Where to get 2011 tax forms Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Where to get 2011 tax forms S. Where to get 2011 tax forms Tax ReturnU. Where to get 2011 tax forms S. Where to get 2011 tax forms Armed Forces. Where to get 2011 tax forms Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax return is required for your situation. Where to get 2011 tax forms If a U. Where to get 2011 tax forms S. Where to get 2011 tax forms return is required, your next step is to see if you meet the filing requirements. Where to get 2011 tax forms If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Where to get 2011 tax forms This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Where to get 2011 tax forms Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Where to get 2011 tax forms If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Where to get 2011 tax forms S. Where to get 2011 tax forms tax return, your filing requirement may be less than the amount in Table 4-1. Where to get 2011 tax forms For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Where to get 2011 tax forms Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Where to get 2011 tax forms For more information, see the Form 1040 instructions. Where to get 2011 tax forms Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Where to get 2011 tax forms S. Where to get 2011 tax forms tax return, you must determine your adjusted filing requirement. Where to get 2011 tax forms Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Where to get 2011 tax forms Personal exemption. Where to get 2011 tax forms   When figuring your filing requirement, your personal exemption is allowed in full. Where to get 2011 tax forms Do not reduce it for this purpose. Where to get 2011 tax forms Do not include exemptions for your dependents. Where to get 2011 tax forms Allowable standard deduction. Where to get 2011 tax forms   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Where to get 2011 tax forms Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Where to get 2011 tax forms Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax     Gross income from all sources (including excluded possession income)   Example. Where to get 2011 tax forms Barbara Spruce, a U. Where to get 2011 tax forms S. Where to get 2011 tax forms citizen, is single, under 65, and a bona fide resident of American Samoa. Where to get 2011 tax forms During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax). Where to get 2011 tax forms Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Where to get 2011 tax forms   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Where to get 2011 tax forms You must file a U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Where to get 2011 tax forms    1. Where to get 2011 tax forms Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Where to get 2011 tax forms If your filing status is married filing separately, enter -0-   2. Where to get 2011 tax forms Personal exemption. Where to get 2011 tax forms If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Where to get 2011 tax forms Add lines 1 and 2. Where to get 2011 tax forms You must file a U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Where to get 2011 tax forms 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Where to get 2011 tax forms . Where to get 2011 tax forms . Where to get 2011 tax forms AND at the end of 2013 you were*. Where to get 2011 tax forms . Where to get 2011 tax forms . Where to get 2011 tax forms THEN file a return if your gross income** was at least. Where to get 2011 tax forms . Where to get 2011 tax forms . Where to get 2011 tax forms single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Where to get 2011 tax forms ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). 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Where to get 2011 tax forms citizens and bona fide residents of Puerto Rico during the entire tax year. Where to get 2011 tax forms They file a joint income tax return. Where to get 2011 tax forms During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax). Where to get 2011 tax forms Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax return because their gross income subject to U. Where to get 2011 tax forms S. Where to get 2011 tax forms tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Where to get 2011 tax forms Example 2. 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Where to get 2011 tax forms You may also be charged penalties (see the Instructions for Form 4868). Where to get 2011 tax forms How to get the automatic extension. Where to get 2011 tax forms   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Where to get 2011 tax forms E-file Form 4868 using your personal computer or a tax professional. Where to get 2011 tax forms E-file and pay by credit or debit card. Where to get 2011 tax forms Your payment must be at least $1. Where to get 2011 tax forms You may pay by phone or over the Internet. Where to get 2011 tax forms Do not file Form 4868. Where to get 2011 tax forms File a paper Form 4868. Where to get 2011 tax forms If you are a fiscal year taxpayer, you must file a paper Form 4868. Where to get 2011 tax forms See Form 4868 for information on getting an extension using these options. Where to get 2011 tax forms When to file. 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Where to get 2011 tax forms For more information, see Publication 3, Armed Forces' Tax Guide. Where to get 2011 tax forms Married taxpayers. Where to get 2011 tax forms   If you file a joint return, only one spouse has to qualify for this automatic extension. Where to get 2011 tax forms However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Where to get 2011 tax forms How to get the extension. Where to get 2011 tax forms   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Where to get 2011 tax forms (See the situations listed under (2), earlier. Where to get 2011 tax forms ) Extension beyond 2 months. Where to get 2011 tax forms   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Where to get 2011 tax forms File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Where to get 2011 tax forms Be sure to check the box on Form 4868, line 8, if appropriate. Where to get 2011 tax forms   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Where to get 2011 tax forms   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Where to get 2011 tax forms Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Where to get 2011 tax forms Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Where to get 2011 tax forms If you are not including a check or a money order, send your U. Where to get 2011 tax forms S. Where to get 2011 tax forms tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Where to get 2011 tax forms S. Where to get 2011 tax forms tax return and all attachments to:  Internal Revenue Service P. Where to get 2011 tax forms O. Where to get 2011 tax forms Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Where to get 2011 tax forms S. Where to get 2011 tax forms return to these addresses if you are attaching Form 5074 or Form 8689. 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Where to get 2011 tax forms This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Where to get 2011 tax forms S. Where to get 2011 tax forms Armed Forces. Where to get 2011 tax forms U. Where to get 2011 tax forms S. Where to get 2011 tax forms Armed Forces. Where to get 2011 tax forms   U. Where to get 2011 tax forms S. Where to get 2011 tax forms military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Where to get 2011 tax forms Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Where to get 2011 tax forms Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Where to get 2011 tax forms Income from American Samoa or Puerto Rico excluded. Where to get 2011 tax forms   You will not be allowed to take deductions and credits that apply to the excluded income. Where to get 2011 tax forms The additional information you need follows. Where to get 2011 tax forms Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax return. Where to get 2011 tax forms Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Where to get 2011 tax forms S. Where to get 2011 tax forms tax return. Where to get 2011 tax forms Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Where to get 2011 tax forms Figuring the deduction. Where to get 2011 tax forms   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Where to get 2011 tax forms   Gross income subject to U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Where to get 2011 tax forms Moving expense deduction. Where to get 2011 tax forms   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. 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Where to get 2011 tax forms For purposes of deducting moving expenses, the possessions are considered part of the United States. Where to get 2011 tax forms See Publication 521, Moving Expenses, for information about what expenses are deductible. Where to get 2011 tax forms Self-employment tax deduction. Where to get 2011 tax forms   Generally, if you are reporting self-employment income on your U. Where to get 2011 tax forms S. Where to get 2011 tax forms return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Where to get 2011 tax forms This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Where to get 2011 tax forms   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Where to get 2011 tax forms   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Where to get 2011 tax forms This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Where to get 2011 tax forms   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Where to get 2011 tax forms   Self-employment income subject to U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Where to get 2011 tax forms Include the deductible part of this amount on Form 1040, line 27. Where to get 2011 tax forms Individual retirement arrangement (IRA) deduction. Where to get 2011 tax forms   Do not take excluded income into account when figuring your deductible IRA contribution. Where to get 2011 tax forms Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Where to get 2011 tax forms To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Where to get 2011 tax forms Then multiply your full standard deduction by the following fraction. Where to get 2011 tax forms   Gross income subject to U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Where to get 2011 tax forms ” This calculation may not be the same as the one you used to determine if you need to file a U. Where to get 2011 tax forms S. Where to get 2011 tax forms tax return. Where to get 2011 tax forms Itemized Deductions Most itemized deductions do not apply to a particular type of income. Where to get 2011 tax forms However, itemized deductions can be divided into three categories. Where to get 2011 tax forms Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Where to get 2011 tax forms Those that apply specifically to income subject to U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Where to get 2011 tax forms Those that do not apply to specific income must be allocated between your gross income subject to U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax and your total gross income from all sources. Where to get 2011 tax forms The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Where to get 2011 tax forms Example. Where to get 2011 tax forms In 2013, you and your spouse are both under 65 and U. Where to get 2011 tax forms S. Where to get 2011 tax forms citizens who are bona fide residents of Puerto Rico during the entire tax year. Where to get 2011 tax forms You file a joint income tax return. Where to get 2011 tax forms During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Where to get 2011 tax forms S. Where to get 2011 tax forms gross income) and your spouse earned $60,000 from the U. Where to get 2011 tax forms S. Where to get 2011 tax forms Government. Where to get 2011 tax forms You have $16,000 of itemized deductions that do not apply to any specific type of income. Where to get 2011 tax forms These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Where to get 2011 tax forms You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Where to get 2011 tax forms   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Where to get 2011 tax forms Overall limitation on itemized deductions. Where to get 2011 tax forms   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Where to get 2011 tax forms Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Where to get 2011 tax forms However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Where to get 2011 tax forms See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Where to get 2011 tax forms Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Where to get 2011 tax forms S. Where to get 2011 tax forms tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Where to get 2011 tax forms However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Where to get 2011 tax forms S. Where to get 2011 tax forms tax return. Where to get 2011 tax forms The foreign tax credit is generally figured on Form 1116. Where to get 2011 tax forms If you have income, such as U. Where to get 2011 tax forms S. Where to get 2011 tax forms Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Where to get 2011 tax forms You make this reduction for each separate income category. Where to get 2011 tax forms To find the amount of this reduction, use the following formula for each income category. Where to get 2011 tax forms Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Where to get 2011 tax forms For more information on the foreign tax credit, see Publication 514. Where to get 2011 tax forms Example. Where to get 2011 tax forms Jason and Lynn Reddy are U. Where to get 2011 tax forms S. Where to get 2011 tax forms citizens who were bona fide residents of Puerto Rico during all of 2013. Where to get 2011 tax forms They file a joint tax return. Where to get 2011 tax forms The following table shows their excludable and taxable income for U. Where to get 2011 tax forms S. Where to get 2011 tax forms federal income tax purposes. Where to get 2011 tax forms   Taxable   Excludable Jason's wages from  U. Where to get 2011 tax forms S. Where to get 2011 tax forms Government $25,000     Lynn's wages from Puerto Rico  corp. Where to get 2011 tax forms     $15,000 Dividend from Puerto Rico corp. Where to get 2011 tax forms doing business in Puerto Rico     200 Dividend from U. Where to get 2011 tax forms S. Where to get 2011 tax forms  corp. Where to get 2011 tax forms doing business  in U. Where to get 2011 tax forms S. Where to get 2011 tax forms * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Where to get 2011 tax forms   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Where to get 2011 tax forms They have gross income of $26,000 for U. Where to get 2011 tax forms S. Where to get 2011 tax forms tax purposes. Where to get 2011 tax forms They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Where to get 2011 tax forms They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Where to get 2011 tax forms S. Where to get 2011 tax forms return. Where to get 2011 tax forms They fill out one Form 1116 for wages and one Form 1116 for the dividend. Where to get 2011 tax forms Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Where to get 2011 tax forms   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Where to get 2011 tax forms Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Where to get 2011 tax forms A U. Where to get 2011 tax forms S. Where to get 2011 tax forms citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Where to get 2011 tax forms This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax return must otherwise be filed). Where to get 2011 tax forms Bona fide residents of the possessions discussed in this publication are considered U. Where to get 2011 tax forms S. Where to get 2011 tax forms residents for this purpose and are subject to the self-employment tax. Where to get 2011 tax forms Forms to file. Where to get 2011 tax forms   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Where to get 2011 tax forms If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Where to get 2011 tax forms If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Where to get 2011 tax forms If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Where to get 2011 tax forms Do not file forms 1040-SS or 1040-PR with Form 1040. Where to get 2011 tax forms If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Where to get 2011 tax forms Chapter 11 Bankruptcy cases. Where to get 2011 tax forms   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Where to get 2011 tax forms S. Where to get 2011 tax forms Income Tax Return for Estates and Trusts) of the bankruptcy estate. Where to get 2011 tax forms However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Where to get 2011 tax forms   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Where to get 2011 tax forms   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Where to get 2011 tax forms Additional Medicare Tax Beginning in 2013, a 0. Where to get 2011 tax forms 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Where to get 2011 tax forms Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Where to get 2011 tax forms A self-employment loss should not be considered for purposes of this tax. Where to get 2011 tax forms RRTA compensation should be separately compared to the threshold. Where to get 2011 tax forms Your employer is responsible for withholding the 0. Where to get 2011 tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Where to get 2011 tax forms You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Where to get 2011 tax forms There are no special rules for U. Where to get 2011 tax forms S. Where to get 2011 tax forms citizens and nonresident aliens living abroad for purposes of this provision. Where to get 2011 tax forms Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Where to get 2011 tax forms For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Where to get 2011 tax forms irs. Where to get 2011 tax forms gov and enter the following words in the search box: Additional Medicare Tax. Where to get 2011 tax forms You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Where to get 2011 tax forms Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Where to get 2011 tax forms 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Where to get 2011 tax forms Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Where to get 2011 tax forms The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Where to get 2011 tax forms Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Where to get 2011 tax forms Forms to file. Where to get 2011 tax forms   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Where to get 2011 tax forms For more information, see Form 8960 and its instructions. Where to get 2011 tax forms Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Where to get 2011 tax forms This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Where to get 2011 tax forms In this situation, you may need to make estimated tax payments. Where to get 2011 tax forms Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Where to get 2011 tax forms Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Where to get 2011 tax forms If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Where to get 2011 tax forms Or, you can make your payments electronically and not have to file any paper forms. Where to get 2011 tax forms See the Form 1040-ES instructions for information on making payments. Where to get 2011 tax forms Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Where to get 2011 tax forms American Samoa. Where to get 2011 tax forms The Commonwealth of Puerto Rico. Where to get 2011 tax forms The Commonwealth of the Northern Mariana Islands. Where to get 2011 tax forms Guam. Where to get 2011 tax forms The U. Where to get 2011 tax forms S. Where to get 2011 tax forms Virgin Islands. Where to get 2011 tax forms These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Where to get 2011 tax forms Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Where to get 2011 tax forms How to make your request. Where to get 2011 tax forms   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Where to get 2011 tax forms R. Where to get 2011 tax forms B. Where to get 2011 tax forms 900 available at www. Where to get 2011 tax forms irs. Where to get 2011 tax forms gov/pub/irs-irbs/irb06-49. Where to get 2011 tax forms pdf. Where to get 2011 tax forms    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Where to get 2011 tax forms S. Where to get 2011 tax forms competent authority assistance under tax treaties. Where to get 2011 tax forms As noted, an update to Revenue Procedure 2006-23 will be published in the future. Where to get 2011 tax forms   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Where to get 2011 tax forms It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Where to get 2011 tax forms You (or a person having authority to sign your federal return) must sign and date the request. Where to get 2011 tax forms    Send your written request for U. Where to get 2011 tax forms S. Where to get 2011 tax forms assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Where to get 2011 tax forms W. Where to get 2011 tax forms  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Where to get 2011 tax forms Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Where to get 2011 tax forms S. Where to get 2011 tax forms tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Where to get 2011 tax forms S. Where to get 2011 tax forms Individual Income Tax Return. Where to get 2011 tax forms Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Where to get 2011 tax forms Attach a copy of the request to the form. Where to get 2011 tax forms Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Where to get 2011 tax forms See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Where to get 2011 tax forms Prev  Up  Next   Home   More Online Publications
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The Where To Get 2011 Tax Forms

Where to get 2011 tax forms Index A Advance EIC tables, instructions, Advance Payment Methods for the Earned Income Credit (EIC) Aliens, nonresident, Withholding Income Taxes on the Wages of Nonresident Alien Employees Alternative methods of withholding, Alternative Methods for Figuring Withholding C Combined income tax, employee social security tax, and employee Medicare tax withholding tables, Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables F Formula tables for percentage method withholding (for automated payroll systems), Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) I Introduction, Introduction N Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Notice to employers, Notice to Employers Q Qualified transportation benefits Commuter highway vehicle transportation, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Transit passes, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes W Wage bracket percentage method tables (for automated payroll systems), Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Withholding income taxes on wages Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Withholding: Alternative methods, Alternative Methods for Figuring Withholding Percentage method, Percentage Method Wage bracket method, Wage Bracket Method Prev  Up     Home   More Online Publications