Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Www Freetaxusa Com Taxes2011

H&r Block Military Key CodePrint Free 1040ez Tax FormHow To Amend Your Taxes OnlineTax Return For Students 2011Free State TaxesH&rblock Free OnlineFile State Income Tax OnlyHow To Fill Out 1040xWhere Can I Find State Tax FormsHow To Ammend Tax ReturnFreetaxusa2011How To File Taxes From 2009How To File Tax ExtentionFile 2012 Taxes Late OnlineIrs Form 1040ez1040ez 2010 Tax Form1040ez Instructions 2012Ez Form1040ez FilingIrs 2012 Tax Forms 1040File Tax Return For 2011Free Irs Tax FilingPrint 1040ezTurbotax Amended Return 2011H&r Block 1040nr1040 Ez Form 2014How To File 1040 Ez Form OnlineFederal And State Taxes Free2012 Free TaxesHr Block Tax PrepFree State Tax Prep OnlineH&r BlockTax AmendAmend 2009 Tax ReturnEz 1040 E-fileTurbotax Free State Filing CodeFree State Tax Filing 2014Nonresidents State Tax FormsTax Breaks For UnemployedIrs Gov Efile

Www Freetaxusa Com Taxes2011

Www freetaxusa com taxes2011 6. Www freetaxusa com taxes2011   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Www freetaxusa com taxes2011 Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Www freetaxusa com taxes2011 In determining your U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Www freetaxusa com taxes2011 The most common dual-status tax years are the years of arrival and departure. Www freetaxusa com taxes2011 See Dual-Status Aliens in chapter 1. Www freetaxusa com taxes2011 If you are married and choose to be treated as a U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Www freetaxusa com taxes2011 Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Www freetaxusa com taxes2011 Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 Individual Income Tax Return 1040-C U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 Estimated Tax for Nonresident Alien Individuals 1040NR U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Www freetaxusa com taxes2011 Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Www freetaxusa com taxes2011 If you have not previously established a fiscal tax year, your tax year is the calendar year. Www freetaxusa com taxes2011 A calendar year is 12 consecutive months ending on December 31. Www freetaxusa com taxes2011 If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 resident for any calendar year, you will be treated as a U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 resident for any part of your fiscal year that falls within that calendar year. Www freetaxusa com taxes2011 Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Www freetaxusa com taxes2011 Income from sources outside the United States is taxable if you receive it while you are a resident alien. Www freetaxusa com taxes2011 The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Www freetaxusa com taxes2011 For the part of the year you are a nonresident alien, you are taxed on income from U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 sources and on certain foreign source income treated as effectively connected with a U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 trade or business. Www freetaxusa com taxes2011 (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Www freetaxusa com taxes2011 ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Www freetaxusa com taxes2011 The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 citizen after receiving it and before the end of the year. Www freetaxusa com taxes2011 Income from U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Www freetaxusa com taxes2011 Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Www freetaxusa com taxes2011 In certain cases, however, treaty provisions may apply while you were a resident alien. Www freetaxusa com taxes2011 See chapter 9 for more information. Www freetaxusa com taxes2011 When determining what income is taxed in the United States, you must consider exemptions under U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Www freetaxusa com taxes2011 For a further discussion of tax treaties, see chapter 9. Www freetaxusa com taxes2011 Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Www freetaxusa com taxes2011 1) Standard deduction. Www freetaxusa com taxes2011   You cannot use the standard deduction allowed on Form 1040. Www freetaxusa com taxes2011 However, you can itemize any allowable deductions. Www freetaxusa com taxes2011 2) Exemptions. Www freetaxusa com taxes2011   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Www freetaxusa com taxes2011 3) Head of household. Www freetaxusa com taxes2011   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Www freetaxusa com taxes2011 4) Joint return. Www freetaxusa com taxes2011   You cannot file a joint return. Www freetaxusa com taxes2011 However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Www freetaxusa com taxes2011 5) Tax rates. Www freetaxusa com taxes2011   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 trade or business. Www freetaxusa com taxes2011 You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Www freetaxusa com taxes2011 However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 national. Www freetaxusa com taxes2011  See the instructions for Form 1040NR to see if you qualify. Www freetaxusa com taxes2011    A U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 national is an individual who, although not a U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 citizen, owes his or her allegiance to the United States. Www freetaxusa com taxes2011 U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 nationals include American Samoans and Northern Mariana Islanders who chose to become U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 nationals instead of U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 citizens. Www freetaxusa com taxes2011 6) Tax credits. Www freetaxusa com taxes2011   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 citizen or resident, as discussed in chapter 1. Www freetaxusa com taxes2011 Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Www freetaxusa com taxes2011 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. Www freetaxusa com taxes2011 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. Www freetaxusa com taxes2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Www freetaxusa com taxes2011 Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 national, or Student or business apprentice from India. Www freetaxusa com taxes2011 For more information, see Exemptions in chapter 5. Www freetaxusa com taxes2011 How To Figure Tax When you figure your U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Www freetaxusa com taxes2011 Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 citizens and residents. Www freetaxusa com taxes2011 Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Www freetaxusa com taxes2011 You cannot take any deductions against this income. Www freetaxusa com taxes2011 Social security and railroad retirement benefits. Www freetaxusa com taxes2011   During the part of the year you are a nonresident alien, 85% of any U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 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. Www freetaxusa com taxes2011 (See The 30% Tax in chapter 4. Www freetaxusa com taxes2011 )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Www freetaxusa com taxes2011 Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Www freetaxusa com taxes2011 If you received U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Www freetaxusa com taxes2011 You will not receive separate statements for the benefits received during your periods of U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 residence and nonresidence. Www freetaxusa com taxes2011 Therefore, it is important for you to keep careful records of these amounts. Www freetaxusa com taxes2011 You will need this information to properly complete your return and determine your tax liability. Www freetaxusa com taxes2011 If you received railroad retirement benefits while you were a nonresident alien, the U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Www freetaxusa com taxes2011 If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Www freetaxusa com taxes2011 Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Www freetaxusa com taxes2011 Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Www freetaxusa com taxes2011 There are certain restrictions that may apply. Www freetaxusa com taxes2011 These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Www freetaxusa com taxes2011 Foreign tax credit. Www freetaxusa com taxes2011   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Www freetaxusa com taxes2011   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Www freetaxusa com taxes2011 For more information, see the Instructions for Form 1116 and Publication 514. Www freetaxusa com taxes2011 Child and dependent care credit. Www freetaxusa com taxes2011   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Www freetaxusa com taxes2011 Generally, you must be able to claim an exemption for your dependent. Www freetaxusa com taxes2011   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Www freetaxusa com taxes2011   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Www freetaxusa com taxes2011   For more information, get Publication 503 and Form 2441. Www freetaxusa com taxes2011 Retirement savings contributions credit. Www freetaxusa com taxes2011   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Www freetaxusa com taxes2011 You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Www freetaxusa com taxes2011 Use Form 8880 to figure the credit. Www freetaxusa com taxes2011 For more information, see Publication 590. Www freetaxusa com taxes2011 Child tax credit. Www freetaxusa com taxes2011   You may be able to take this credit if you have a qualifying child. Www freetaxusa com taxes2011   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Www freetaxusa com taxes2011 Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Www freetaxusa com taxes2011 Is a U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 citizen, a U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 national, or a resident alien. Www freetaxusa com taxes2011 Did not provide over half of his or her own support for 2013. Www freetaxusa com taxes2011 Lived with you more than half of 2013. Www freetaxusa com taxes2011 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Www freetaxusa com taxes2011 Is claimed as a dependent on your return. Www freetaxusa com taxes2011 An adopted child is always treated as your own child. Www freetaxusa com taxes2011 An adopted child includes a child lawfully placed with you for legal adoption. Www freetaxusa com taxes2011   See your form instructions for additional details. Www freetaxusa com taxes2011 Adoption credit. Www freetaxusa com taxes2011   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Www freetaxusa com taxes2011 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Www freetaxusa com taxes2011 To claim the adoption credit, file Form 8839 with the U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 income tax return that you file. Www freetaxusa com taxes2011   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Www freetaxusa com taxes2011 Payments You can report as payments against your U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Www freetaxusa com taxes2011 These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Www freetaxusa com taxes2011 Forms To File The U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Www freetaxusa com taxes2011 Resident at end of year. Www freetaxusa com taxes2011   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 resident on the last day of the tax year. Www freetaxusa com taxes2011 Write “Dual-Status Return” across the top of the return. Www freetaxusa com taxes2011 Attach a statement to your return to show the income for the part of the year you are a nonresident. Www freetaxusa com taxes2011 You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Www freetaxusa com taxes2011 Nonresident at end of year. Www freetaxusa com taxes2011   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Www freetaxusa com taxes2011 S. Www freetaxusa com taxes2011 resident on the last day of the tax year. Www freetaxusa com taxes2011 Write “Dual-Status Return” across the top of the return. Www freetaxusa com taxes2011 Attach a statement to your return to show the income for the part of the year you are a resident. Www freetaxusa com taxes2011 You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Www freetaxusa com taxes2011   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Www freetaxusa com taxes2011 For more information, see Expatriation Tax in chapter 4. Www freetaxusa com taxes2011 Statement. Www freetaxusa com taxes2011   Any statement must have your name, address, and taxpayer identification number on it. Www freetaxusa com taxes2011 You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Www freetaxusa com taxes2011 When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Www freetaxusa com taxes2011 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Www freetaxusa com taxes2011 In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Www freetaxusa com taxes2011 If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Www freetaxusa com taxes2011 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Www freetaxusa com taxes2011 If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Www freetaxusa com taxes2011 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Www freetaxusa com taxes2011 In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Www freetaxusa com taxes2011 O. Www freetaxusa com taxes2011 Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Www freetaxusa com taxes2011 Prev  Up  Next   Home   More Online Publications

Agency Web Improvement Plans

Notice of Online Archive: This page is no longer being updated and remains online for informational and historical purposes only. The information is accurate as of the last page update.

For questions about page contents, please contact us.

 

 

 

 

 

As part of the .gov reform effort, agencies shared their current web improvement plans to help identify where they can streamline web operations and improve customer service. These are baseline plans; agencies will be required to update these plans in Spring 2012 to align with the Federal Web Strategy to be issued in early 2012.

Agencies That Have Not Yet Submitted a Plan

  • Department of Defense
  • Office of Personnel Management

 

Content Lead: Natalie Davidson and Andrea Sigritz
Page Reviewed/Updated: October 22, 2013

You are now leaving the HowTo.gov website.


CancelView Link

The Www Freetaxusa Com Taxes2011

Www freetaxusa com taxes2011 Index A Asistencia, Cómo Obtener Ayuda con los Impuestos Ayuda, Cómo Obtener Ayuda con los Impuestos Ayuda tributaria, Cómo Obtener Ayuda con los Impuestos B Base ajustada Hoja de Trabajo 1 para calcular, Instrucciones para la Hoja de Trabajo A. Www freetaxusa com taxes2011 H Hojas de Trabajo Base ajustada (Hoja de Trabajo 1), Instrucciones para la Hoja de Trabajo A. Www freetaxusa com taxes2011 I Información de usuarios de equipo TTY/TDD, Cómo Obtener Ayuda con los Impuestos M Más información, Cómo Obtener Ayuda con los Impuestos P Publicaciones, Cómo Obtener Ayuda con los Impuestos S Servicios Tributario Gratuito, Cómo Obtener Ayuda con los Impuestos V Vea la ayuda tributaria, Cómo Obtener Ayuda con los Impuestos Prev  Up     Home   More Online Publications