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Irs Form 1040ez Tax Tables

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Irs Form 1040ez Tax Tables

Irs form 1040ez tax tables 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. Irs form 1040ez tax tables . Irs form 1040ez tax tables What is the difference between a resident alien and a nonresident alien for tax purposes? . Irs form 1040ez tax tables 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? . Irs form 1040ez tax tables I am a student with an F-1 Visa. Irs form 1040ez tax tables I was told that I was an exempt individual. Irs form 1040ez tax tables Does this mean I am exempt from paying U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax? . Irs form 1040ez tax tables I am a resident alien. Irs form 1040ez tax tables Can I claim any treaty benefits? . Irs form 1040ez tax tables I am a nonresident alien with no dependents. Irs form 1040ez tax tables I am working temporarily for a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables company. Irs form 1040ez tax tables What return do I file? . Irs form 1040ez tax tables I came to the United States on June 30th of last year. Irs form 1040ez tax tables I have an H-1B Visa. Irs form 1040ez tax tables What is my tax status, resident alien or nonresident alien? What tax return do I file? . Irs form 1040ez tax tables When is my Form 1040NR due? . Irs form 1040ez tax tables My spouse is a nonresident alien. Irs form 1040ez tax tables Does he need a social security number? . Irs form 1040ez tax tables I am a nonresident alien. Irs form 1040ez tax tables Can I file a joint return with my spouse? . Irs form 1040ez tax tables I have an H-1B Visa and my husband has an F-1 Visa. Irs form 1040ez tax tables We both lived in the United States all of last year and had income. Irs form 1040ez tax tables What kind of form should we file? Do we file separate returns or a joint return? . Irs form 1040ez tax tables Is a dual-resident taxpayer the same as a dual-status taxpayer? . Irs form 1040ez tax tables I am a nonresident alien and invested money in the U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables stock market through a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables brokerage company. Irs form 1040ez tax tables Are the dividends and the capital gains taxable? If yes, how are they taxed? . Irs form 1040ez tax tables I am a nonresident alien. Irs form 1040ez tax tables I receive U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables social security benefits. Irs form 1040ez tax tables Are my benefits taxable? . Irs form 1040ez tax tables Do I have to pay taxes on my scholarship? . Irs form 1040ez tax tables I am a nonresident alien. Irs form 1040ez tax tables Can I claim the standard deduction? . Irs form 1040ez tax tables I am a dual-status taxpayer. Irs form 1040ez tax tables Can I claim the standard deduction? . Irs form 1040ez tax tables I am filing Form 1040NR. Irs form 1040ez tax tables Can I claim itemized deductions? . Irs form 1040ez tax tables I am not a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizen. Irs form 1040ez tax tables What exemptions can I claim? . Irs form 1040ez tax tables What exemptions can I claim as a dual-status taxpayer? . Irs form 1040ez tax tables I am single with a dependent child. Irs form 1040ez tax tables I was a dual-status alien in 2013. Irs form 1040ez tax tables Can I claim the earned income credit on my 2013 tax return? . Irs form 1040ez tax tables I am a nonresident alien student. Irs form 1040ez tax tables Can I claim an education credit on my Form 1040NR? . Irs form 1040ez tax tables I am a nonresident alien, temporarily working in the U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables under a J visa. Irs form 1040ez tax tables Am I subject to social security and Medicare taxes? . Irs form 1040ez tax tables I am a nonresident alien student. Irs form 1040ez tax tables Social security taxes were withheld from my pay in error. Irs form 1040ez tax tables How do I get a refund of these taxes? . Irs form 1040ez tax tables I am an alien who will be leaving the United States. Irs form 1040ez tax tables What forms do I have to file before I leave? . Irs form 1040ez tax tables I filed a Form 1040-C when I left the United States. Irs form 1040ez tax tables Do I still have to file an annual U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax return? . Irs form 1040ez tax tables 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. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizen. Irs form 1040ez tax tables Aliens are classified as resident aliens and nonresident aliens. Irs form 1040ez tax tables Resident aliens are taxed on their worldwide income, the same as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens. Irs form 1040ez tax tables Nonresident aliens are taxed only on their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables source income and certain foreign source income that is effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Irs form 1040ez tax tables These are the same rates that apply to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens and residents. Irs form 1040ez tax tables Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Irs form 1040ez tax tables The term “exempt individual” does not refer to someone exempt from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See chapter 1 . Irs form 1040ez tax tables Generally, you cannot claim tax treaty benefits as a resident alien. Irs form 1040ez tax tables However, there are exceptions. Irs form 1040ez tax tables See Effect of Tax Treaties in chapter 1. Irs form 1040ez tax tables See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Irs form 1040ez tax tables You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables source income on which tax was not fully paid by the amount withheld. Irs form 1040ez tax tables You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Irs form 1040ez tax tables You were a dual-status alien last year. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables However, for the part of the year that you were not present in the United States, you are a nonresident. Irs form 1040ez tax tables File Form 1040. Irs form 1040ez tax tables Print “Dual-Status Return” across the top. Irs form 1040ez tax tables Attach a statement showing your U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables source income for the part of the year you were a nonresident. Irs form 1040ez tax tables You may use Form 1040NR as the statement. Irs form 1040ez tax tables Print “Dual-Status Statement” across the top. Irs form 1040ez tax tables See First Year of Residency in chapter 1 for rules on determining your residency starting date. Irs form 1040ez tax tables If you are an employee and you receive wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Irs form 1040ez tax tables If you file for the 2013 calendar year, your return is due April 15, 2014. Irs form 1040ez tax tables If you are not an employee who receives wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Irs form 1040ez tax tables For the 2013 calendar year, file your return by June 16, 2014. Irs form 1040ez tax tables For more information on when and where to file, see chapter 7 . Irs form 1040ez tax tables A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Irs form 1040ez tax tables If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Irs form 1040ez tax tables If you are a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Irs form 1040ez tax tables See Identification Number in chapter 5 for more information. Irs form 1040ez tax tables Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Irs form 1040ez tax tables However, nonresident aliens married to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens or residents can choose to be treated as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables residents and file joint returns. Irs form 1040ez tax tables For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables Assuming both of you had these visas for all of last year, you are a resident alien. Irs form 1040ez tax tables Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Irs form 1040ez tax tables Your husband must file Form 1040NR or 1040NR-EZ. Irs form 1040ez tax tables No. Irs form 1040ez tax tables A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Irs form 1040ez tax tables See Effect of Tax Treaties in chapter 1. Irs form 1040ez tax tables You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Irs form 1040ez tax tables See chapter 6 . Irs form 1040ez tax tables The following rules apply if the dividends and capital gains are not effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Irs form 1040ez tax tables See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Irs form 1040ez tax tables Dividends are generally taxed at a 30% (or lower treaty) rate. Irs form 1040ez tax tables The brokerage company or payor of the dividends should withhold this tax at source. Irs form 1040ez tax tables If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Irs form 1040ez tax tables If the capital gains and dividends are effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business, they are taxed according to the same rules and at the same rates that apply to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens and residents. Irs form 1040ez tax tables If you are a nonresident alien, 85% of any U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See The 30% Tax in chapter 4. Irs form 1040ez tax tables If you are a nonresident alien and the scholarship is not from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources, it is not subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax. Irs form 1040ez tax tables See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources. Irs form 1040ez tax tables If your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources or you are a resident alien, your scholarship is subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax according to the following rules. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Irs form 1040ez tax tables See Scholarships and Fellowship Grants in chapter 3 for more information. Irs form 1040ez tax tables If you are not a candidate for a degree, your scholarship is taxable. Irs form 1040ez tax tables Nonresident aliens cannot claim the standard deduction. Irs form 1040ez tax tables However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Irs form 1040ez tax tables You cannot claim the standard deduction allowed on Form 1040. Irs form 1040ez tax tables However, you can itemize any allowable deductions. Irs form 1040ez tax tables Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Irs form 1040ez tax tables However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables See Itemized Deductions in chapter 5. Irs form 1040ez tax tables Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens. Irs form 1040ez tax tables However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax return. Irs form 1040ez tax tables There are special rules for residents of Mexico, Canada, and South Korea; for U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables nationals; and for students and business apprentices from India. Irs form 1040ez tax tables See Exemptions in chapter 5. Irs form 1040ez tax tables As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Irs form 1040ez tax tables See chapter 6 for more information on dual-status aliens. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Irs form 1040ez tax tables However, if you are married and choose to file a joint return with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizen or resident spouse, you may be eligible for these credits. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See Social Security and Medicare Taxes in chapter 8. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables Do not use Form 843 to request a refund of Additional Medicare Tax. Irs form 1040ez tax tables See Refund of Taxes Withheld in Error in chapter 8. Irs form 1040ez tax tables Before leaving the United States, aliens generally must obtain a certificate of compliance. Irs form 1040ez tax tables This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Irs form 1040ez tax tables You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Irs form 1040ez tax tables These forms are discussed in chapter 11. Irs form 1040ez tax tables Form 1040-C is not an annual U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax return. Irs form 1040ez tax tables If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Irs form 1040ez tax tables Chapters 5 and 7 discuss filing an annual U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax return. Irs form 1040ez tax tables . Irs form 1040ez tax tables 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. Irs form 1040ez tax tables These are the same rates that apply to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens and residents. Irs form 1040ez tax tables Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Irs form 1040ez tax tables The term “exempt individual” does not refer to someone exempt from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See chapter 1 . Irs form 1040ez tax tables Generally, you cannot claim tax treaty benefits as a resident alien. Irs form 1040ez tax tables However, there are exceptions. Irs form 1040ez tax tables See Effect of Tax Treaties in chapter 1. Irs form 1040ez tax tables See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Irs form 1040ez tax tables You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables source income on which tax was not fully paid by the amount withheld. Irs form 1040ez tax tables You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Irs form 1040ez tax tables You were a dual-status alien last year. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables However, for the part of the year that you were not present in the United States, you are a nonresident. Irs form 1040ez tax tables File Form 1040. Irs form 1040ez tax tables Print “Dual-Status Return” across the top. Irs form 1040ez tax tables Attach a statement showing your U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables source income for the part of the year you were a nonresident. Irs form 1040ez tax tables You may use Form 1040NR as the statement. Irs form 1040ez tax tables Print “Dual-Status Statement” across the top. Irs form 1040ez tax tables See First Year of Residency in chapter 1 for rules on determining your residency starting date. Irs form 1040ez tax tables If you are an employee and you receive wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Irs form 1040ez tax tables If you file for the 2013 calendar year, your return is due April 15, 2014. Irs form 1040ez tax tables If you are not an employee who receives wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Irs form 1040ez tax tables For the 2013 calendar year, file your return by June 16, 2014. Irs form 1040ez tax tables For more information on when and where to file, see chapter 7 . Irs form 1040ez tax tables A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Irs form 1040ez tax tables If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Irs form 1040ez tax tables If you are a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Irs form 1040ez tax tables See Identification Number in chapter 5 for more information. Irs form 1040ez tax tables Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Irs form 1040ez tax tables However, nonresident aliens married to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens or residents can choose to be treated as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables residents and file joint returns. Irs form 1040ez tax tables For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables Assuming both of you had these visas for all of last year, you are a resident alien. Irs form 1040ez tax tables Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Irs form 1040ez tax tables Your husband must file Form 1040NR or 1040NR-EZ. Irs form 1040ez tax tables No. Irs form 1040ez tax tables A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Irs form 1040ez tax tables See Effect of Tax Treaties in chapter 1. Irs form 1040ez tax tables You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Irs form 1040ez tax tables See chapter 6 . Irs form 1040ez tax tables The following rules apply if the dividends and capital gains are not effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Irs form 1040ez tax tables See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Irs form 1040ez tax tables Dividends are generally taxed at a 30% (or lower treaty) rate. Irs form 1040ez tax tables The brokerage company or payor of the dividends should withhold this tax at source. Irs form 1040ez tax tables If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Irs form 1040ez tax tables If the capital gains and dividends are effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business, they are taxed according to the same rules and at the same rates that apply to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens and residents. Irs form 1040ez tax tables If you are a nonresident alien, 85% of any U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See The 30% Tax in chapter 4. Irs form 1040ez tax tables If you are a nonresident alien and the scholarship is not from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources, it is not subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax. Irs form 1040ez tax tables See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources. Irs form 1040ez tax tables If your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources or you are a resident alien, your scholarship is subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax according to the following rules. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Irs form 1040ez tax tables See Scholarships and Fellowship Grants in chapter 3 for more information. Irs form 1040ez tax tables If you are not a candidate for a degree, your scholarship is taxable. Irs form 1040ez tax tables Nonresident aliens cannot claim the standard deduction. Irs form 1040ez tax tables However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Irs form 1040ez tax tables You cannot claim the standard deduction allowed on Form 1040. Irs form 1040ez tax tables However, you can itemize any allowable deductions. Irs form 1040ez tax tables Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Irs form 1040ez tax tables However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables See Itemized Deductions in chapter 5. Irs form 1040ez tax tables Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens. Irs form 1040ez tax tables However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax return. Irs form 1040ez tax tables There are special rules for residents of Mexico, Canada, and South Korea; for U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables nationals; and for students and business apprentices from India. Irs form 1040ez tax tables See Exemptions in chapter 5. Irs form 1040ez tax tables As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Irs form 1040ez tax tables See chapter 6 for more information on dual-status aliens. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Irs form 1040ez tax tables However, if you are married and choose to file a joint return with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizen or resident spouse, you may be eligible for these credits. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See Social Security and Medicare Taxes in chapter 8. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables Do not use Form 843 to request a refund of Additional Medicare Tax. Irs form 1040ez tax tables See Refund of Taxes Withheld in Error in chapter 8. Irs form 1040ez tax tables Before leaving the United States, aliens generally must obtain a certificate of compliance. Irs form 1040ez tax tables This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Irs form 1040ez tax tables You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Irs form 1040ez tax tables These forms are discussed in chapter 11. Irs form 1040ez tax tables Form 1040-C is not an annual U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax return. Irs form 1040ez tax tables If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Irs form 1040ez tax tables Chapters 5 and 7 discuss filing an annual U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax return. Irs form 1040ez tax tables . Irs form 1040ez tax tables I am a student with an F-1 Visa. Irs form 1040ez tax tables I was told that I was an exempt individual. Irs form 1040ez tax tables Does this mean I am exempt from paying U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax? The term “exempt individual” does not refer to someone exempt from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See chapter 1 . Irs form 1040ez tax tables Generally, you cannot claim tax treaty benefits as a resident alien. Irs form 1040ez tax tables However, there are exceptions. Irs form 1040ez tax tables See Effect of Tax Treaties in chapter 1. Irs form 1040ez tax tables See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Irs form 1040ez tax tables You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables source income on which tax was not fully paid by the amount withheld. Irs form 1040ez tax tables You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Irs form 1040ez tax tables You were a dual-status alien last year. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables However, for the part of the year that you were not present in the United States, you are a nonresident. Irs form 1040ez tax tables File Form 1040. Irs form 1040ez tax tables Print “Dual-Status Return” across the top. Irs form 1040ez tax tables Attach a statement showing your U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables source income for the part of the year you were a nonresident. Irs form 1040ez tax tables You may use Form 1040NR as the statement. Irs form 1040ez tax tables Print “Dual-Status Statement” across the top. Irs form 1040ez tax tables See First Year of Residency in chapter 1 for rules on determining your residency starting date. Irs form 1040ez tax tables If you are an employee and you receive wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Irs form 1040ez tax tables If you file for the 2013 calendar year, your return is due April 15, 2014. Irs form 1040ez tax tables If you are not an employee who receives wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Irs form 1040ez tax tables For the 2013 calendar year, file your return by June 16, 2014. Irs form 1040ez tax tables For more information on when and where to file, see chapter 7 . Irs form 1040ez tax tables A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Irs form 1040ez tax tables If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Irs form 1040ez tax tables If you are a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Irs form 1040ez tax tables See Identification Number in chapter 5 for more information. Irs form 1040ez tax tables Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Irs form 1040ez tax tables However, nonresident aliens married to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens or residents can choose to be treated as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables residents and file joint returns. Irs form 1040ez tax tables For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables Assuming both of you had these visas for all of last year, you are a resident alien. Irs form 1040ez tax tables Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Irs form 1040ez tax tables Your husband must file Form 1040NR or 1040NR-EZ. Irs form 1040ez tax tables No. Irs form 1040ez tax tables A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Irs form 1040ez tax tables See Effect of Tax Treaties in chapter 1. Irs form 1040ez tax tables You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Irs form 1040ez tax tables See chapter 6 . Irs form 1040ez tax tables The following rules apply if the dividends and capital gains are not effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Irs form 1040ez tax tables See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Irs form 1040ez tax tables Dividends are generally taxed at a 30% (or lower treaty) rate. Irs form 1040ez tax tables The brokerage company or payor of the dividends should withhold this tax at source. Irs form 1040ez tax tables If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Irs form 1040ez tax tables If the capital gains and dividends are effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business, they are taxed according to the same rules and at the same rates that apply to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens and residents. Irs form 1040ez tax tables If you are a nonresident alien, 85% of any U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See The 30% Tax in chapter 4. Irs form 1040ez tax tables If you are a nonresident alien and the scholarship is not from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources, it is not subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax. Irs form 1040ez tax tables See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources. Irs form 1040ez tax tables If your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources or you are a resident alien, your scholarship is subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax according to the following rules. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Irs form 1040ez tax tables See Scholarships and Fellowship Grants in chapter 3 for more information. Irs form 1040ez tax tables If you are not a candidate for a degree, your scholarship is taxable. Irs form 1040ez tax tables Nonresident aliens cannot claim the standard deduction. Irs form 1040ez tax tables However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Irs form 1040ez tax tables You cannot claim the standard deduction allowed on Form 1040. Irs form 1040ez tax tables However, you can itemize any allowable deductions. Irs form 1040ez tax tables Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Irs form 1040ez tax tables However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables See Itemized Deductions in chapter 5. Irs form 1040ez tax tables Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens. Irs form 1040ez tax tables However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax return. Irs form 1040ez tax tables There are special rules for residents of Mexico, Canada, and South Korea; for U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables nationals; and for students and business apprentices from India. Irs form 1040ez tax tables See Exemptions in chapter 5. Irs form 1040ez tax tables As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Irs form 1040ez tax tables See chapter 6 for more information on dual-status aliens. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Irs form 1040ez tax tables However, if you are married and choose to file a joint return with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizen or resident spouse, you may be eligible for these credits. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See Social Security and Medicare Taxes in chapter 8. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables Do not use Form 843 to request a refund of Additional Medicare Tax. Irs form 1040ez tax tables See Refund of Taxes Withheld in Error in chapter 8. Irs form 1040ez tax tables Before leaving the United States, aliens generally must obtain a certificate of compliance. Irs form 1040ez tax tables This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Irs form 1040ez tax tables You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Irs form 1040ez tax tables These forms are discussed in chapter 11. Irs form 1040ez tax tables Form 1040-C is not an annual U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax return. Irs form 1040ez tax tables If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Irs form 1040ez tax tables Chapters 5 and 7 discuss filing an annual U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax return. Irs form 1040ez tax tables . Irs form 1040ez tax tables I am a resident alien. Irs form 1040ez tax tables Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Irs form 1040ez tax tables However, there are exceptions. Irs form 1040ez tax tables See Effect of Tax Treaties in chapter 1. Irs form 1040ez tax tables See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Irs form 1040ez tax tables You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables source income on which tax was not fully paid by the amount withheld. Irs form 1040ez tax tables You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Irs form 1040ez tax tables You were a dual-status alien last year. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables However, for the part of the year that you were not present in the United States, you are a nonresident. Irs form 1040ez tax tables File Form 1040. Irs form 1040ez tax tables Print “Dual-Status Return” across the top. Irs form 1040ez tax tables Attach a statement showing your U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables source income for the part of the year you were a nonresident. Irs form 1040ez tax tables You may use Form 1040NR as the statement. Irs form 1040ez tax tables Print “Dual-Status Statement” across the top. Irs form 1040ez tax tables See First Year of Residency in chapter 1 for rules on determining your residency starting date. Irs form 1040ez tax tables If you are an employee and you receive wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Irs form 1040ez tax tables If you file for the 2013 calendar year, your return is due April 15, 2014. Irs form 1040ez tax tables If you are not an employee who receives wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Irs form 1040ez tax tables For the 2013 calendar year, file your return by June 16, 2014. Irs form 1040ez tax tables For more information on when and where to file, see chapter 7 . Irs form 1040ez tax tables A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Irs form 1040ez tax tables If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Irs form 1040ez tax tables If you are a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Irs form 1040ez tax tables See Identification Number in chapter 5 for more information. Irs form 1040ez tax tables Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Irs form 1040ez tax tables However, nonresident aliens married to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens or residents can choose to be treated as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables residents and file joint returns. Irs form 1040ez tax tables For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables Assuming both of you had these visas for all of last year, you are a resident alien. Irs form 1040ez tax tables Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Irs form 1040ez tax tables Your husband must file Form 1040NR or 1040NR-EZ. Irs form 1040ez tax tables No. Irs form 1040ez tax tables A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Irs form 1040ez tax tables See Effect of Tax Treaties in chapter 1. Irs form 1040ez tax tables You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Irs form 1040ez tax tables See chapter 6 . Irs form 1040ez tax tables The following rules apply if the dividends and capital gains are not effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Irs form 1040ez tax tables See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Irs form 1040ez tax tables Dividends are generally taxed at a 30% (or lower treaty) rate. Irs form 1040ez tax tables The brokerage company or payor of the dividends should withhold this tax at source. Irs form 1040ez tax tables If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Irs form 1040ez tax tables If the capital gains and dividends are effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business, they are taxed according to the same rules and at the same rates that apply to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens and residents. Irs form 1040ez tax tables If you are a nonresident alien, 85% of any U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See The 30% Tax in chapter 4. Irs form 1040ez tax tables If you are a nonresident alien and the scholarship is not from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources, it is not subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax. Irs form 1040ez tax tables See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources. Irs form 1040ez tax tables If your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources or you are a resident alien, your scholarship is subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax according to the following rules. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Irs form 1040ez tax tables See Scholarships and Fellowship Grants in chapter 3 for more information. Irs form 1040ez tax tables If you are not a candidate for a degree, your scholarship is taxable. Irs form 1040ez tax tables Nonresident aliens cannot claim the standard deduction. Irs form 1040ez tax tables However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Irs form 1040ez tax tables You cannot claim the standard deduction allowed on Form 1040. Irs form 1040ez tax tables However, you can itemize any allowable deductions. Irs form 1040ez tax tables Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Irs form 1040ez tax tables However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables See Itemized Deductions in chapter 5. Irs form 1040ez tax tables Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens. Irs form 1040ez tax tables However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax return. Irs form 1040ez tax tables There are special rules for residents of Mexico, Canada, and South Korea; for U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables nationals; and for students and business apprentices from India. Irs form 1040ez tax tables See Exemptions in chapter 5. Irs form 1040ez tax tables As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Irs form 1040ez tax tables See chapter 6 for more information on dual-status aliens. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Irs form 1040ez tax tables However, if you are married and choose to file a joint return with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizen or resident spouse, you may be eligible for these credits. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See Social Security and Medicare Taxes in chapter 8. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables Do not use Form 843 to request a refund of Additional Medicare Tax. Irs form 1040ez tax tables See Refund of Taxes Withheld in Error in chapter 8. Irs form 1040ez tax tables Before leaving the United States, aliens generally must obtain a certificate of compliance. Irs form 1040ez tax tables This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Irs form 1040ez tax tables You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Irs form 1040ez tax tables These forms are discussed in chapter 11. Irs form 1040ez tax tables Form 1040-C is not an annual U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax return. Irs form 1040ez tax tables If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Irs form 1040ez tax tables Chapters 5 and 7 discuss filing an annual U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax return. Irs form 1040ez tax tables . Irs form 1040ez tax tables I am a nonresident alien with no dependents. Irs form 1040ez tax tables I am working temporarily for a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables company. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables S. Irs form 1040ez tax tables source income on which tax was not fully paid by the amount withheld. Irs form 1040ez tax tables You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Irs form 1040ez tax tables You were a dual-status alien last year. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables However, for the part of the year that you were not present in the United States, you are a nonresident. Irs form 1040ez tax tables File Form 1040. Irs form 1040ez tax tables Print “Dual-Status Return” across the top. Irs form 1040ez tax tables Attach a statement showing your U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables source income for the part of the year you were a nonresident. Irs form 1040ez tax tables You may use Form 1040NR as the statement. Irs form 1040ez tax tables Print “Dual-Status Statement” across the top. Irs form 1040ez tax tables See First Year of Residency in chapter 1 for rules on determining your residency starting date. Irs form 1040ez tax tables If you are an employee and you receive wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Irs form 1040ez tax tables If you file for the 2013 calendar year, your return is due April 15, 2014. Irs form 1040ez tax tables If you are not an employee who receives wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Irs form 1040ez tax tables For the 2013 calendar year, file your return by June 16, 2014. Irs form 1040ez tax tables For more information on when and where to file, see chapter 7 . Irs form 1040ez tax tables A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Irs form 1040ez tax tables If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Irs form 1040ez tax tables If you are a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Irs form 1040ez tax tables See Identification Number in chapter 5 for more information. Irs form 1040ez tax tables Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Irs form 1040ez tax tables However, nonresident aliens married to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens or residents can choose to be treated as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables residents and file joint returns. Irs form 1040ez tax tables For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables Assuming both of you had these visas for all of last year, you are a resident alien. Irs form 1040ez tax tables Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Irs form 1040ez tax tables Your husband must file Form 1040NR or 1040NR-EZ. Irs form 1040ez tax tables No. Irs form 1040ez tax tables A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Irs form 1040ez tax tables See Effect of Tax Treaties in chapter 1. Irs form 1040ez tax tables You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Irs form 1040ez tax tables See chapter 6 . Irs form 1040ez tax tables The following rules apply if the dividends and capital gains are not effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Irs form 1040ez tax tables See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Irs form 1040ez tax tables Dividends are generally taxed at a 30% (or lower treaty) rate. Irs form 1040ez tax tables The brokerage company or payor of the dividends should withhold this tax at source. Irs form 1040ez tax tables If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Irs form 1040ez tax tables If the capital gains and dividends are effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business, they are taxed according to the same rules and at the same rates that apply to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens and residents. Irs form 1040ez tax tables If you are a nonresident alien, 85% of any U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See The 30% Tax in chapter 4. Irs form 1040ez tax tables If you are a nonresident alien and the scholarship is not from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources, it is not subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax. Irs form 1040ez tax tables See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources. Irs form 1040ez tax tables If your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources or you are a resident alien, your scholarship is subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax according to the following rules. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Irs form 1040ez tax tables See Scholarships and Fellowship Grants in chapter 3 for more information. Irs form 1040ez tax tables If you are not a candidate for a degree, your scholarship is taxable. Irs form 1040ez tax tables Nonresident aliens cannot claim the standard deduction. Irs form 1040ez tax tables However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Irs form 1040ez tax tables You cannot claim the standard deduction allowed on Form 1040. Irs form 1040ez tax tables However, you can itemize any allowable deductions. Irs form 1040ez tax tables Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Irs form 1040ez tax tables However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables See Itemized Deductions in chapter 5. Irs form 1040ez tax tables Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens. Irs form 1040ez tax tables However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax return. Irs form 1040ez tax tables There are special rules for residents of Mexico, Canada, and South Korea; for U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables nationals; and for students and business apprentices from India. Irs form 1040ez tax tables See Exemptions in chapter 5. Irs form 1040ez tax tables As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Irs form 1040ez tax tables See chapter 6 for more information on dual-status aliens. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Irs form 1040ez tax tables However, if you are married and choose to file a joint return with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizen or resident spouse, you may be eligible for these credits. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See Social Security and Medicare Taxes in chapter 8. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables Do not use Form 843 to request a refund of Additional Medicare Tax. Irs form 1040ez tax tables See Refund of Taxes Withheld in Error in chapter 8. Irs form 1040ez tax tables Before leaving the United States, aliens generally must obtain a certificate of compliance. Irs form 1040ez tax tables This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Irs form 1040ez tax tables You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Irs form 1040ez tax tables These forms are discussed in chapter 11. Irs form 1040ez tax tables Form 1040-C is not an annual U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax return. Irs form 1040ez tax tables If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Irs form 1040ez tax tables Chapters 5 and 7 discuss filing an annual U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax return. Irs form 1040ez tax tables . Irs form 1040ez tax tables I came to the United States on June 30th of last year. Irs form 1040ez tax tables I have an H-1B Visa. Irs form 1040ez tax tables What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables However, for the part of the year that you were not present in the United States, you are a nonresident. Irs form 1040ez tax tables File Form 1040. Irs form 1040ez tax tables Print “Dual-Status Return” across the top. Irs form 1040ez tax tables Attach a statement showing your U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables source income for the part of the year you were a nonresident. Irs form 1040ez tax tables You may use Form 1040NR as the statement. Irs form 1040ez tax tables Print “Dual-Status Statement” across the top. Irs form 1040ez tax tables See First Year of Residency in chapter 1 for rules on determining your residency starting date. Irs form 1040ez tax tables If you are an employee and you receive wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Irs form 1040ez tax tables If you file for the 2013 calendar year, your return is due April 15, 2014. Irs form 1040ez tax tables If you are not an employee who receives wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Irs form 1040ez tax tables For the 2013 calendar year, file your return by June 16, 2014. Irs form 1040ez tax tables For more information on when and where to file, see chapter 7 . Irs form 1040ez tax tables A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Irs form 1040ez tax tables If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Irs form 1040ez tax tables If you are a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Irs form 1040ez tax tables See Identification Number in chapter 5 for more information. Irs form 1040ez tax tables Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Irs form 1040ez tax tables However, nonresident aliens married to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens or residents can choose to be treated as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables residents and file joint returns. Irs form 1040ez tax tables For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables Assuming both of you had these visas for all of last year, you are a resident alien. Irs form 1040ez tax tables Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Irs form 1040ez tax tables Your husband must file Form 1040NR or 1040NR-EZ. Irs form 1040ez tax tables No. Irs form 1040ez tax tables A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Irs form 1040ez tax tables See Effect of Tax Treaties in chapter 1. Irs form 1040ez tax tables You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Irs form 1040ez tax tables See chapter 6 . Irs form 1040ez tax tables The following rules apply if the dividends and capital gains are not effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Irs form 1040ez tax tables See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Irs form 1040ez tax tables Dividends are generally taxed at a 30% (or lower treaty) rate. Irs form 1040ez tax tables The brokerage company or payor of the dividends should withhold this tax at source. Irs form 1040ez tax tables If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Irs form 1040ez tax tables If the capital gains and dividends are effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business, they are taxed according to the same rules and at the same rates that apply to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens and residents. Irs form 1040ez tax tables If you are a nonresident alien, 85% of any U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See The 30% Tax in chapter 4. Irs form 1040ez tax tables If you are a nonresident alien and the scholarship is not from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources, it is not subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax. Irs form 1040ez tax tables See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources. Irs form 1040ez tax tables If your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources or you are a resident alien, your scholarship is subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax according to the following rules. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Irs form 1040ez tax tables See Scholarships and Fellowship Grants in chapter 3 for more information. Irs form 1040ez tax tables If you are not a candidate for a degree, your scholarship is taxable. Irs form 1040ez tax tables Nonresident aliens cannot claim the standard deduction. Irs form 1040ez tax tables However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Irs form 1040ez tax tables You cannot claim the standard deduction allowed on Form 1040. Irs form 1040ez tax tables However, you can itemize any allowable deductions. Irs form 1040ez tax tables Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Irs form 1040ez tax tables However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables See Itemized Deductions in chapter 5. Irs form 1040ez tax tables Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens. Irs form 1040ez tax tables However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax return. Irs form 1040ez tax tables There are special rules for residents of Mexico, Canada, and South Korea; for U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables nationals; and for students and business apprentices from India. Irs form 1040ez tax tables See Exemptions in chapter 5. Irs form 1040ez tax tables As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Irs form 1040ez tax tables See chapter 6 for more information on dual-status aliens. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Irs form 1040ez tax tables However, if you are married and choose to file a joint return with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizen or resident spouse, you may be eligible for these credits. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See Social Security and Medicare Taxes in chapter 8. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables Do not use Form 843 to request a refund of Additional Medicare Tax. Irs form 1040ez tax tables See Refund of Taxes Withheld in Error in chapter 8. Irs form 1040ez tax tables Before leaving the United States, aliens generally must obtain a certificate of compliance. Irs form 1040ez tax tables This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Irs form 1040ez tax tables You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Irs form 1040ez tax tables These forms are discussed in chapter 11. Irs form 1040ez tax tables Form 1040-C is not an annual U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax return. Irs form 1040ez tax tables If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Irs form 1040ez tax tables Chapters 5 and 7 discuss filing an annual U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax return. Irs form 1040ez tax tables . Irs form 1040ez tax tables When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Irs form 1040ez tax tables If you file for the 2013 calendar year, your return is due April 15, 2014. Irs form 1040ez tax tables If you are not an employee who receives wages subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Irs form 1040ez tax tables For the 2013 calendar year, file your return by June 16, 2014. Irs form 1040ez tax tables For more information on when and where to file, see chapter 7 . Irs form 1040ez tax tables A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Irs form 1040ez tax tables If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Irs form 1040ez tax tables If you are a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Irs form 1040ez tax tables See Identification Number in chapter 5 for more information. Irs form 1040ez tax tables Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Irs form 1040ez tax tables However, nonresident aliens married to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens or residents can choose to be treated as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables residents and file joint returns. Irs form 1040ez tax tables For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables Assuming both of you had these visas for all of last year, you are a resident alien. Irs form 1040ez tax tables Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Irs form 1040ez tax tables Your husband must file Form 1040NR or 1040NR-EZ. Irs form 1040ez tax tables No. Irs form 1040ez tax tables A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Irs form 1040ez tax tables See Effect of Tax Treaties in chapter 1. Irs form 1040ez tax tables You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Irs form 1040ez tax tables See chapter 6 . Irs form 1040ez tax tables The following rules apply if the dividends and capital gains are not effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Irs form 1040ez tax tables See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Irs form 1040ez tax tables Dividends are generally taxed at a 30% (or lower treaty) rate. Irs form 1040ez tax tables The brokerage company or payor of the dividends should withhold this tax at source. Irs form 1040ez tax tables If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Irs form 1040ez tax tables If the capital gains and dividends are effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business, they are taxed according to the same rules and at the same rates that apply to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens and residents. Irs form 1040ez tax tables If you are a nonresident alien, 85% of any U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables See The 30% Tax in chapter 4. Irs form 1040ez tax tables If you are a nonresident alien and the scholarship is not from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources, it is not subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax. Irs form 1040ez tax tables See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources. Irs form 1040ez tax tables If your scholarship is from U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables sources or you are a resident alien, your scholarship is subject to U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax according to the following rules. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Irs form 1040ez tax tables See Scholarships and Fellowship Grants in chapter 3 for more information. Irs form 1040ez tax tables If you are not a candidate for a degree, your scholarship is taxable. Irs form 1040ez tax tables Nonresident aliens cannot claim the standard deduction. Irs form 1040ez tax tables However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Irs form 1040ez tax tables You cannot claim the standard deduction allowed on Form 1040. Irs form 1040ez tax tables However, you can itemize any allowable deductions. Irs form 1040ez tax tables Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Irs form 1040ez tax tables However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business. Irs form 1040ez tax tables See Itemized Deductions in chapter 5. Irs form 1040ez tax tables Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizens. Irs form 1040ez tax tables However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables tax return. Irs form 1040ez tax tables There are special rules for residents of Mexico, Canada, and South Korea; for U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables nationals; and for students and business apprentices from India. Irs form 1040ez tax tables See Exemptions in chapter 5. Irs form 1040ez tax tables As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables 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. Irs form 1040ez tax tables You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Irs form 1040ez tax tables See chapter 6 for more information on dual-status aliens. Irs form 1040ez tax tables If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Irs form 1040ez tax tables However, if you are married and choose to file a joint return with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables citizen or resident spouse, you may be eligible for these credits. Irs form 1040ez tax tables See Nonresident Spouse Treated as a Resident in chapter 1. Irs form 1040ez tax tables 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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National Capital Planning Commission

The National Capital Planning Commission crafts long-range plans and policies for the National Capital Region. The Commission provides building and zoning advice to Washington DC and the surrounding area, and approves various federal construction plans.

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The Irs Form 1040ez Tax Tables

Irs form 1040ez tax tables Publication 529 - Main Content Table of Contents Deductions Subject to the 2% LimitUnreimbursed Employee Expenses Tax Preparation Fees Other Expenses Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses How To ReportWho can use Form 2106-EZ. Irs form 1040ez tax tables Computer used in a home office. Irs form 1040ez tax tables Example How To Get Tax HelpLow Income Taxpayer Clinics Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). Irs form 1040ez tax tables You can claim the amount of expenses that is more than 2% of your adjusted gross income. Irs form 1040ez tax tables You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Irs form 1040ez tax tables Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 37. Irs form 1040ez tax tables Generally, you apply the 2% limit after you apply any other deduction limit. Irs form 1040ez tax tables For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed later under Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging ) before you apply the 2% limit. Irs form 1040ez tax tables Deductions subject to the 2% limit are discussed in the following three categories. Irs form 1040ez tax tables Unreimbursed employee expenses (Schedule A (Form 1040), line 21 or Schedule A (Form 1040NR), line 7). Irs form 1040ez tax tables Tax preparation fees (Schedule A (Form 1040), line 22 or Schedule A (Form 1040NR), line 8). Irs form 1040ez tax tables Other expenses (Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), line 9). Irs form 1040ez tax tables Unreimbursed Employee Expenses Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Irs form 1040ez tax tables You can deduct only unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. Irs form 1040ez tax tables An expense is ordinary if it is common and accepted in your trade, business, or profession. Irs form 1040ez tax tables An expense is necessary if it is appropriate and helpful to your business. Irs form 1040ez tax tables An expense does not have to be required to be considered necessary. Irs form 1040ez tax tables You may be able to deduct the following items as unreimbursed employee expenses. Irs form 1040ez tax tables Business bad debt of an employee. Irs form 1040ez tax tables Business liability insurance premiums. Irs form 1040ez tax tables Damages paid to a former employer for breach of an employment contract. Irs form 1040ez tax tables Depreciation on a computer your employer requires you to use in your work. Irs form 1040ez tax tables Dues to a chamber of commerce if membership helps you do your job. Irs form 1040ez tax tables Dues to professional societies. Irs form 1040ez tax tables Educator expenses. Irs form 1040ez tax tables Home office or part of your home used regularly and exclusively in your work. Irs form 1040ez tax tables Job search expenses in your present occupation. Irs form 1040ez tax tables Laboratory breakage fees. Irs form 1040ez tax tables Legal fees related to your job. Irs form 1040ez tax tables Licenses and regulatory fees. Irs form 1040ez tax tables Malpractice insurance premiums. Irs form 1040ez tax tables Medical examinations required by an employer. Irs form 1040ez tax tables Occupational taxes. Irs form 1040ez tax tables Passport for a business trip. Irs form 1040ez tax tables Repayment of an income aid payment received under an employer's plan. Irs form 1040ez tax tables Research expenses of a college professor. Irs form 1040ez tax tables Rural mail carriers' vehicle expenses. Irs form 1040ez tax tables Subscriptions to professional journals and trade magazines related to your work. Irs form 1040ez tax tables Tools and supplies used in your work. Irs form 1040ez tax tables Travel, transportation, meals, entertainment, gifts, and local lodging related to your work. Irs form 1040ez tax tables Union dues and expenses. Irs form 1040ez tax tables Work clothes and uniforms if required and not suitable for everyday use. Irs form 1040ez tax tables Work-related education. Irs form 1040ez tax tables Business Bad Debt A business bad debt is a loss from a debt created or acquired in your trade or business. Irs form 1040ez tax tables Any other worthless debt is a business bad debt only if there is a very close relationship between the debt and your trade or business when the debt becomes worthless. Irs form 1040ez tax tables A debt has a very close relationship to your trade or business of being an employee if your main motive for incurring the debt is a business reason. Irs form 1040ez tax tables Example. Irs form 1040ez tax tables You make a bona fide loan to the corporation you work for. Irs form 1040ez tax tables It fails to pay you back. Irs form 1040ez tax tables You had to make the loan in order to keep your job. Irs form 1040ez tax tables You have a business bad debt as an employee. Irs form 1040ez tax tables More information. Irs form 1040ez tax tables   For more information on business bad debts, see chapter 10 in Publication 535. Irs form 1040ez tax tables For information on nonbusiness bad debts, see chapter 4 in Publication 550, Investment Income and Expenses. Irs form 1040ez tax tables Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Irs form 1040ez tax tables Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer if the damages are attributable to the pay you received from that employer. Irs form 1040ez tax tables Depreciation on Computers You can claim a depreciation deduction for a computer that you use in your work as an employee if its use is: For the convenience of your employer, and Required as a condition of your employment. Irs form 1040ez tax tables For the convenience of your employer. Irs form 1040ez tax tables   This means that your use of the computer is for a substantial business reason of your employer. Irs form 1040ez tax tables You must consider all facts in making this determination. Irs form 1040ez tax tables Use of your computer during your regular working hours to carry on your employer's business is generally for the convenience of your employer. Irs form 1040ez tax tables Required as a condition of your employment. Irs form 1040ez tax tables   This means that you cannot properly perform your duties without the computer. Irs form 1040ez tax tables Whether you can properly perform your duties without it depends on all the facts and circumstances. Irs form 1040ez tax tables It is not necessary that your employer explicitly requires you to use your computer. Irs form 1040ez tax tables But neither is it enough that your employer merely states that your use of the item is a condition of your employment. Irs form 1040ez tax tables Example. Irs form 1040ez tax tables You are an engineer with an engineering firm. Irs form 1040ez tax tables You occasionally take work home at night rather than work late at the office. Irs form 1040ez tax tables You own and use a computer that is similar to the one you use at the office to complete your work at home. Irs form 1040ez tax tables Since your use of the computer is not for the convenience of your employer and is not required as a condition of your employment, you cannot claim a depreciation deduction for it. Irs form 1040ez tax tables Which depreciation method to use. Irs form 1040ez tax tables   The depreciation method you use depends on whether you meet the more-than-50%-use test. Irs form 1040ez tax tables More-than-50%-use test met. Irs form 1040ez tax tables   You meet this test if you use the computer more than 50% in your work. Irs form 1040ez tax tables If you meet this test, you can claim accelerated depreciation under the General Depreciation System (GDS). Irs form 1040ez tax tables In addition, you may be able to take the section 179 deduction for the year you place the item in service. Irs form 1040ez tax tables More-than-50%-use test not met. Irs form 1040ez tax tables   If you do not meet the more-than-50%-use test, you are limited to the straight line method of depreciation under the Alternative Depreciation System (ADS). Irs form 1040ez tax tables You also cannot claim the section 179 deduction. Irs form 1040ez tax tables (But if you use your computer in a home office, see the exception below. Irs form 1040ez tax tables ) Investment use. Irs form 1040ez tax tables   Your use of a computer in connection with investments (described later under Other Expenses ) does not count as use in your work. Irs form 1040ez tax tables However, you can combine your investment use with your work use in figuring your depreciation deduction. Irs form 1040ez tax tables Exception for computer used in a home office. Irs form 1040ez tax tables   The more-than-50%-use test does not apply to a computer used only in a part of your home that meets the requirements described later under Home Office . Irs form 1040ez tax tables You can claim accelerated depreciation using GDS for a computer used in a qualifying home office, even if you do not use it more than 50% in your work. Irs form 1040ez tax tables You also may be able to take a section 179 deduction for the year you place the computer in service. Irs form 1040ez tax tables See Computer used in a home office under How To Report, later. Irs form 1040ez tax tables More information. Irs form 1040ez tax tables   For more information on depreciation and the section 179 deduction for computers and other items used in a home office, see Business Furniture and Equipment in Publication 587. Irs form 1040ez tax tables Publication 946 has detailed information about the section 179 deduction and depreciation deductions using GDS and ADS. Irs form 1040ez tax tables Reporting your depreciation deduction. Irs form 1040ez tax tables    See How To Report, later, for information about reporting a deduction for depreciation. Irs form 1040ez tax tables You must keep records to prove your percentage of business and investment use. Irs form 1040ez tax tables Dues to Chambers of Commerce and Professional Societies You may be able to deduct dues paid to professional organizations (such as bar associations and medical associations) and to chambers of commerce and similar organizations, if membership helps you carry out the duties of your job. Irs form 1040ez tax tables Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Irs form 1040ez tax tables Lobbying and political activities. Irs form 1040ez tax tables    You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Irs form 1040ez tax tables See Lobbying Expenses under Nondeductible Expenses, later. Irs form 1040ez tax tables Educator Expenses If you were an eligible educator in 2013, you can deduct up to $250 of qualified expenses you paid in 2013 as an adjustment to gross income on Form 1040, line 23, rather than as a miscellaneous itemized deduction. Irs form 1040ez tax tables If you file Form 1040A, you can deduct these expenses on line 16. Irs form 1040ez tax tables If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Irs form 1040ez tax tables However, neither spouse can deduct more than $250 of his or her qualified expenses. Irs form 1040ez tax tables Eligible educator. Irs form 1040ez tax tables   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in school for at least 900 hours during a school year. Irs form 1040ez tax tables Qualified expenses. Irs form 1040ez tax tables   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. Irs form 1040ez tax tables An ordinary expense is one that is common and accepted in your educational field. Irs form 1040ez tax tables A necessary expense is one that is helpful and appropriate for your profession as an educator. Irs form 1040ez tax tables An expense does not have to be required to be considered necessary. Irs form 1040ez tax tables   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Irs form 1040ez tax tables You must reduce your qualified expenses by the following amounts. Irs form 1040ez tax tables Excludable U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables series EE and I savings bond interest from Form 8815. Irs form 1040ez tax tables Nontaxable qualified state tuition program earnings. Irs form 1040ez tax tables Nontaxable earnings from Coverdell education savings accounts. Irs form 1040ez tax tables Any reimbursements you received for those expenses that were not reported to you on your Form W-2, box 1. Irs form 1040ez tax tables Educator expenses over limit. Irs form 1040ez tax tables   If you were an educator in 2013 and you had qualified expenses that you cannot take as an adjustment to gross income, you can deduct the rest as an itemized deduction subject to the 2% limit. Irs form 1040ez tax tables Home Office If you use a part of your home regularly and exclusively for business purposes, you may be able to deduct a part of the operating expenses and depreciation of your home. Irs form 1040ez tax tables You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively: As your principal place of business for any trade or business, As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business, or In the case of a separate structure not attached to your home, in connection with your trade or business. Irs form 1040ez tax tables The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Irs form 1040ez tax tables Principal place of business. Irs form 1040ez tax tables   If you have more than one place of business, the business part of your home is your principal place of business if: You use it regularly and exclusively for administrative or management activities of your trade or business, and You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. Irs form 1040ez tax tables   Otherwise, the location of your principal place of business generally depends on the relative importance of the activities performed at each location and the time spent at each location. Irs form 1040ez tax tables You should keep records that will give the information needed to figure the deduction according to these rules. Irs form 1040ez tax tables Also keep canceled checks, substitute checks, or account statements and receipts of the expenses paid to prove the deductions you claim. Irs form 1040ez tax tables More information. Irs form 1040ez tax tables   See Publication 587 for more detailed information and a worksheet for figuring the deduction. Irs form 1040ez tax tables Job Search Expenses You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. Irs form 1040ez tax tables You cannot deduct these expenses if: You are looking for a job in a new occupation, There was a substantial break between the ending of your last job and your looking for a new one, or You are looking for a job for the first time. Irs form 1040ez tax tables Employment and outplacement agency fees. Irs form 1040ez tax tables    You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Irs form 1040ez tax tables Employer pays you back. Irs form 1040ez tax tables   If, in a later year, your employer pays you back for employment agency fees, you must include the amount you receive in your gross income up to the amount of your tax benefit in the earlier year. Irs form 1040ez tax tables See Recoveries in Publication 525. Irs form 1040ez tax tables Employer pays the employment agency. Irs form 1040ez tax tables   If your employer pays the fees directly to the employment agency and you are not responsible for them, you do not include them in your gross income. Irs form 1040ez tax tables Résumé. Irs form 1040ez tax tables   You can deduct amounts you spend for preparing and mailing copies of a résumé to prospective employers if you are looking for a new job in your present occupation. Irs form 1040ez tax tables Travel and transportation expenses. Irs form 1040ez tax tables   If you travel to an area and, while there, you look for a new job in your present occupation, you may be able to deduct travel expenses to and from the area. Irs form 1040ez tax tables You can deduct the travel expenses if the trip is primarily to look for a new job. Irs form 1040ez tax tables The amount of time you spend on personal activity compared to the amount of time you spend in looking for work is important in determining whether the trip is primarily personal or is primarily to look for a new job. Irs form 1040ez tax tables   Even if you cannot deduct the travel expenses to and from an area, you can deduct the expenses of looking for a new job in your present occupation while in the area. Irs form 1040ez tax tables    You can choose to use the standard mileage rate to figure your car expenses. Irs form 1040ez tax tables The 2013 rate for business use of a vehicle is 56½ cents per mile. Irs form 1040ez tax tables See Publication 463 for more information on travel and car expenses. Irs form 1040ez tax tables Legal Fees You can deduct legal fees related to doing or keeping your job. Irs form 1040ez tax tables Licenses and Regulatory Fees You can deduct the amount you pay each year to state or local governments for licenses and regulatory fees for your trade, business, or profession. Irs form 1040ez tax tables Occupational Taxes You can deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Irs form 1040ez tax tables If you are an employee, you can claim occupational taxes only as a miscellaneous deduction subject to the 2% limit; you cannot claim them as a deduction for taxes elsewhere on your return. Irs form 1040ez tax tables Repayment of Income Aid Payment An “income aid payment” is one that is received under an employer's plan to aid employees who lose their jobs because of lack of work. Irs form 1040ez tax tables If you repay a lump-sum income aid payment that you received and included in income in an earlier year, you can deduct the repayment. Irs form 1040ez tax tables Research Expenses of a College Professor If you are a college professor, you can deduct your research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. Irs form 1040ez tax tables You must have undertaken the research as a means of carrying out the duties expected of a professor and without expectation of profit apart from salary. Irs form 1040ez tax tables However, you cannot deduct the cost of travel as a form of education. Irs form 1040ez tax tables Rural Mail Carriers' Vehicle Expenses If your expenses to use a vehicle in performing services as a rural mail carrier are more than the amount of your reimbursements, you can deduct the unreimbursed expenses. Irs form 1040ez tax tables See chapter 4 of Publication 463 for more information. Irs form 1040ez tax tables Tools Used in Your Work Generally, you can deduct amounts you spend for tools used in your work if the tools wear out and are thrown away within 1 year from the date of purchase. Irs form 1040ez tax tables You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Irs form 1040ez tax tables For more information about depreciation, see Publication 946. Irs form 1040ez tax tables Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging If you are an employee and have ordinary and necessary business-related expenses for travel away from home, local transportation, entertainment, and gifts, you may be able to deduct these expenses. Irs form 1040ez tax tables Generally, you must file Form 2106 or Form 2106-EZ to claim these expenses. Irs form 1040ez tax tables Travel expenses. Irs form 1040ez tax tables   Travel expenses are those incurred while traveling away from home for your employer. Irs form 1040ez tax tables You can deduct travel expenses paid or incurred in connection with a temporary work assignment. Irs form 1040ez tax tables Generally, you cannot deduct travel expenses paid or incurred in connection with an indefinite work assignment. Irs form 1040ez tax tables   Travel expenses may include: The cost of getting to and from your business destination (air, rail, bus, car, etc. Irs form 1040ez tax tables ), Meals and lodging while away from home, Taxi fares, Baggage charges, and Cleaning and laundry expenses. Irs form 1040ez tax tables   Travel expenses are discussed more fully in chapter 1 of Publication 463. Irs form 1040ez tax tables Temporary work assignment. Irs form 1040ez tax tables    If your assignment or job away from home in a single location is realistically expected to last (and does in fact last) for 1 year or less, it is temporary, unless there are facts and circumstances that indicate it is not. Irs form 1040ez tax tables Indefinite work assignment. Irs form 1040ez tax tables   If your assignment or job away from home in a single location is realistically expected to last for more than 1 year, it is indefinite, whether or not it actually lasts for more than 1 year. Irs form 1040ez tax tables If your assignment or job away from home in a single location is realistically expected to last for 1 year or less, but at some later date it is realistically expected to exceed 1 year, it will be treated as temporary (in the absence of facts and circumstances indicating otherwise) until the date that your realistic expectation changes, and it will be treated as indefinite after that date. Irs form 1040ez tax tables Federal crime investigation and prosecution. Irs form 1040ez tax tables   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule for deducting temporary travel expenses. Irs form 1040ez tax tables This means that you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year. Irs form 1040ez tax tables   To qualify, the Attorney General must certify that you are traveling: For the Federal Government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. Irs form 1040ez tax tables Armed Forces reservists traveling more than 100 miles from home. Irs form 1040ez tax tables   If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct some of your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Irs form 1040ez tax tables The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Irs form 1040ez tax tables The balance, if any, is reported on Schedule A. Irs form 1040ez tax tables   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Naval, Marine Corps, Air Force, Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Irs form 1040ez tax tables   For more information on travel expenses, see Publication 463. Irs form 1040ez tax tables Local transportation expenses. Irs form 1040ez tax tables   Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. Irs form 1040ez tax tables They include the cost of transportation by air, rail, bus, taxi, and the cost of using your car. Irs form 1040ez tax tables   You can choose to use the standard mileage rate to figure your car expenses. Irs form 1040ez tax tables The 2013 rate for business use of a vehicle is 56½ cents per mile. Irs form 1040ez tax tables    In general, the costs of commuting between your residence and your place of business are nondeductible. Irs form 1040ez tax tables Work at two places in a day. Irs form 1040ez tax tables   If you work at two places in a day, whether or not for the same employer, you can generally deduct the expenses of getting from one workplace to the other. Irs form 1040ez tax tables Temporary work location. Irs form 1040ez tax tables   You can deduct expenses incurred in going between your home and a temporary work location if at least one of the following applies. Irs form 1040ez tax tables The work location is outside the metropolitan area where you live and normally work. Irs form 1040ez tax tables You have at least one regular work location (other than your home) for the same trade or business. Irs form 1040ez tax tables (If this applies, the distance between your home and the temporary work location does not matter. Irs form 1040ez tax tables )   For this purpose, a work location is generally considered temporary if your work there is realistically expected to last (and does in fact last) for 1 year or less. Irs form 1040ez tax tables It is not temporary if your work there is realistically expected to last for more than 1 year, even if it actually lasts for 1 year or less. Irs form 1040ez tax tables If your work there initially is realistically expected to last for 1 year or less, but later is realistically expected to last for more than 1 year, the work location is generally considered temporary until the date your realistic expectation changes and not temporary after that date. Irs form 1040ez tax tables For more information, see chapter 1 of Publication 463. Irs form 1040ez tax tables Home office. Irs form 1040ez tax tables   You can deduct expenses incurred in going between your home and a workplace if your home is your principal place of business for the same trade or business. Irs form 1040ez tax tables (In this situation, whether the other workplace is temporary or regular and its distance from your home do not matter. Irs form 1040ez tax tables ) See Home Office , earlier, for a discussion on the use of your home as your principal place of business. Irs form 1040ez tax tables Meals and entertainment. Irs form 1040ez tax tables   Generally, you can deduct entertainment expenses (including entertainment-related meals) only if they are directly related to the active conduct of your trade or business. Irs form 1040ez tax tables However, the expense only needs to be associated with the active conduct of your trade or business if it directly precedes or follows a substantial and bona fide business-related discussion. Irs form 1040ez tax tables   You can deduct only 50% of your business-related meal and entertainment expenses unless the expenses meet certain exceptions. Irs form 1040ez tax tables You apply this 50% limit before you apply the 2%-of-adjusted-gross-income limit. Irs form 1040ez tax tables Meals when subject to “hours of service” limits. Irs form 1040ez tax tables   You can deduct 80% of your business-related meal expenses if you consume the meals during or incident to any period subject to the Department of Transportation's “hours of service” limits. Irs form 1040ez tax tables You apply this 80% limit before you apply the 2%-of-adjusted-gross-income limit. Irs form 1040ez tax tables Gift expenses. Irs form 1040ez tax tables   You can generally deduct up to $25 of business gifts you give to any one individual during the year. Irs form 1040ez tax tables The following items do not count toward the $25 limit. Irs form 1040ez tax tables Identical, widely distributed items costing $4 or less that have your name clearly and permanently imprinted. Irs form 1040ez tax tables Signs, racks, and promotional materials to be displayed on the business premises of the recipient. Irs form 1040ez tax tables Local lodging. Irs form 1040ez tax tables   If your employer provides or requires you to obtain lodging while you are not traveling away from home, you can deduct the cost of the lodging if it is: on a temporary basis, necessary for you to participate in or be available for a business meeting or employer function, and the costs are ordinary and necessary, but not lavish or extravagant. Irs form 1040ez tax tables   If your employer provides the lodging or reimburses you for the cost of the lodging, you can deduct the cost only if the value or the reimbursement is included in your gross income because it is reported as wages on your Form W-2. Irs form 1040ez tax tables Additional information. Irs form 1040ez tax tables    See Publication 463 for more information on travel, transportation, meal, entertainment, and gift expenses, and reimbursements for these expenses. Irs form 1040ez tax tables Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Irs form 1040ez tax tables You can also deduct assessments for benefit payments to unemployed union members. Irs form 1040ez tax tables However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Irs form 1040ez tax tables Also, you cannot deduct contributions to a pension fund even if the union requires you to make the contributions. Irs form 1040ez tax tables You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Irs form 1040ez tax tables See Lobbying Expenses under Nondeductible Expenses, later. Irs form 1040ez tax tables Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Irs form 1040ez tax tables You must wear them as a condition of your employment. Irs form 1040ez tax tables The clothes are not suitable for everyday wear. Irs form 1040ez tax tables It is not enough that you wear distinctive clothing. Irs form 1040ez tax tables The clothing must be specifically required by your employer. Irs form 1040ez tax tables Nor is it enough that you do not, in fact, wear your work clothes away from work. Irs form 1040ez tax tables The clothing must not be suitable for taking the place of your regular clothing. Irs form 1040ez tax tables Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc. Irs form 1040ez tax tables ). Irs form 1040ez tax tables Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Irs form 1040ez tax tables However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. Irs form 1040ez tax tables Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Irs form 1040ez tax tables Protective clothing. Irs form 1040ez tax tables   You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves. Irs form 1040ez tax tables   Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers. Irs form 1040ez tax tables Military uniforms. Irs form 1040ez tax tables   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Irs form 1040ez tax tables However, if you are an armed forces reservist, you can deduct the unreimbursed cost of your uniform if military regulations restrict you from wearing it except while on duty as a reservist. Irs form 1040ez tax tables In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Irs form 1040ez tax tables   If local military rules do not allow you to wear fatigue uniforms when you are off duty, you can deduct the amount by which the cost of buying and keeping up these uniforms is more than the uniform allowance you receive. Irs form 1040ez tax tables   If you are a student at an armed forces academy, you cannot deduct the cost of your uniforms if they replace regular clothing. Irs form 1040ez tax tables However, you can deduct the cost of insignia, shoulder boards, and related items. Irs form 1040ez tax tables    You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Irs form 1040ez tax tables Work-Related Education You can deduct expenses you have for education, even if the education may lead to a degree, if the education meets at least one of the following two tests. Irs form 1040ez tax tables It maintains or improves skills required in your present work. Irs form 1040ez tax tables It is required by your employer or the law to keep your salary, status, or job, and the requirement serves a business purpose of your employer. Irs form 1040ez tax tables You cannot deduct expenses you have for education, even though one or both of the preceding tests are met, if the education: Is needed to meet the minimum educational requirements to qualify you in your trade or business, or Is part of a program of study that will lead to qualifying you in a new trade or business. Irs form 1040ez tax tables If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, and similar items, and certain transportation costs. Irs form 1040ez tax tables If the education qualifies you for a new trade or business, you cannot deduct the educational expenses even if you do not intend to enter that trade or business. Irs form 1040ez tax tables Travel as education. Irs form 1040ez tax tables   You cannot deduct the cost of travel that in itself constitutes a form of education. Irs form 1040ez tax tables For example, a French teacher who travels to France to maintain general familiarity with the French language and culture cannot deduct the cost of the trip as an educational expense. Irs form 1040ez tax tables More information. Irs form 1040ez tax tables    See Publication 970, Tax Benefits for Education, for a complete discussion of the deduction for work-related education expenses. Irs form 1040ez tax tables Education Expenses During Unemployment If you stop working for a year or less in order to get education in order to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. Irs form 1040ez tax tables Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Irs form 1040ez tax tables Tax Preparation Fees You can usually deduct tax preparation fees on the return for the year in which you pay them. Irs form 1040ez tax tables Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Irs form 1040ez tax tables These fees include the cost of tax preparation software programs and tax publications. Irs form 1040ez tax tables They also include any fee you paid for electronic filing of your return. Irs form 1040ez tax tables See Tax preparation fees under How To Report, later. Irs form 1040ez tax tables Other Expenses You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income limit. Irs form 1040ez tax tables On Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9, you can deduct the ordinary and necessary expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. Irs form 1040ez tax tables You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonable and closely related to these purposes. Irs form 1040ez tax tables These other expenses include the following items. Irs form 1040ez tax tables Appraisal fees for a casualty loss or charitable contribution. Irs form 1040ez tax tables Casualty and theft losses from property used in performing services as an employee. Irs form 1040ez tax tables Clerical help and office rent in caring for investments. Irs form 1040ez tax tables Depreciation on home computers used for investments. Irs form 1040ez tax tables Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust. Irs form 1040ez tax tables Fees to collect interest and dividends. Irs form 1040ez tax tables Hobby expenses, but generally not more than hobby income. Irs form 1040ez tax tables Indirect miscellaneous deductions from pass-through entities. Irs form 1040ez tax tables Investment fees and expenses. Irs form 1040ez tax tables Legal fees related to producing or collecting taxable income or getting tax advice. Irs form 1040ez tax tables Loss on deposits in an insolvent or bankrupt financial institution. Irs form 1040ez tax tables Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you. Irs form 1040ez tax tables Repayments of income. Irs form 1040ez tax tables Repayments of social security benefits. Irs form 1040ez tax tables Safe deposit box rental, except for storing jewelry and other personal effects. Irs form 1040ez tax tables Service charges on dividend reinvestment plans. Irs form 1040ez tax tables Tax advice fees. Irs form 1040ez tax tables Trustee's fees for your IRA, if separately billed and paid. Irs form 1040ez tax tables If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses, later, under Nondeductible Expenses. Irs form 1040ez tax tables Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Irs form 1040ez tax tables Casualty and Theft Losses You can deduct a casualty or theft loss as a miscellaneous itemized deduction subject to the 2% limit if you used the damaged or stolen property in performing services as an employee. Irs form 1040ez tax tables First report the loss in Section B of Form 4684, Casualties and Thefts. Irs form 1040ez tax tables You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Irs form 1040ez tax tables To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Irs form 1040ez tax tables For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. Irs form 1040ez tax tables Clerical Help and Office Rent You can deduct office expenses, such as rent and clerical help, that you have in connection with your investments and collecting the taxable income on them. Irs form 1040ez tax tables Credit or Debit Card Convenience Fees You can deduct the convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. Irs form 1040ez tax tables The fees are deductible on the return for the year in which you paid them. Irs form 1040ez tax tables For example, fees charged to payments made in 2013 can be claimed on the 2013 tax return. Irs form 1040ez tax tables Depreciation on Home Computer You can deduct depreciation on your home computer if you use it to produce income (for example, to manage your investments that produce taxable income). Irs form 1040ez tax tables You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Irs form 1040ez tax tables But if you work as an employee and also use the computer in that work, see Depreciation on Computers under Unreimbursed Employee Expenses, earlier. Irs form 1040ez tax tables For more information on depreciation, see Publication 946. Irs form 1040ez tax tables Excess Deductions of an Estate If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. Irs form 1040ez tax tables Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Irs form 1040ez tax tables The beneficiaries can claim the deduction only for the tax year in which, or with which, the estate terminates, whether the year of termination is a normal year or a short tax year. Irs form 1040ez tax tables For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Irs form 1040ez tax tables Fees To Collect Interest and Dividends You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock. Irs form 1040ez tax tables But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Irs form 1040ez tax tables You must add the fee to the cost of the property. Irs form 1040ez tax tables You cannot deduct the fee you pay to a broker to sell securities. Irs form 1040ez tax tables You can use the fee only to figure gain or loss from the sale. Irs form 1040ez tax tables See the instructions for Schedule D (Form 1040) for information on how to report the fee. Irs form 1040ez tax tables Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Irs form 1040ez tax tables A hobby is not a business because it is not carried on to make a profit. Irs form 1040ez tax tables See Not-for-Profit Activities in chapter 1 of Publication 535. Irs form 1040ez tax tables Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Irs form 1040ez tax tables Deductions of pass-through entities are passed through to the partners or shareholders. Irs form 1040ez tax tables The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Irs form 1040ez tax tables Example. Irs form 1040ez tax tables You are a member of an investment club that is formed solely to invest in securities. Irs form 1040ez tax tables The club is treated as a partnership. Irs form 1040ez tax tables The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Irs form 1040ez tax tables In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Irs form 1040ez tax tables However, if the investment club partnership has investments that also produce nontaxable income, you cannot deduct your share of the partnership's expenses that produce the nontaxable income. Irs form 1040ez tax tables Publicly offered mutual funds. Irs form 1040ez tax tables   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Irs form 1040ez tax tables A mutual fund is “publicly offered” if it is: Continuously offered pursuant to a public offering, Regularly traded on an established securities market, or Held by or for at least 500 persons at all times during the tax year. Irs form 1040ez tax tables   A publicly offered mutual fund will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing the net amount of dividend income (gross dividends minus investment expenses). Irs form 1040ez tax tables This net figure is the amount you report on your return as income. Irs form 1040ez tax tables You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Irs form 1040ez tax tables Information returns. Irs form 1040ez tax tables   You should receive information returns from pass-through entities. Irs form 1040ez tax tables Partnerships and S corporations. Irs form 1040ez tax tables   These entities issue Schedule K-1, which lists the items and amounts you must report, and identifies the tax return schedules and lines to use. Irs form 1040ez tax tables Nonpublicly offered mutual funds. Irs form 1040ez tax tables   These funds will send you a Form 1099-DIV, or a substitute form, showing your share of gross income and investment expenses. Irs form 1040ez tax tables You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Irs form 1040ez tax tables Investment Fees and Expenses You can deduct investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income. Irs form 1040ez tax tables Legal Expenses You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. Irs form 1040ez tax tables You can also deduct legal expenses that are: Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business, For tax advice related to a divorce if the bill specifies how much is for tax advice and it is determined in a reasonable way, or To collect taxable alimony. Irs form 1040ez tax tables You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F) on the appropriate schedule. Irs form 1040ez tax tables You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040 or Form 1040NR). Irs form 1040ez tax tables See Tax Preparation Fees, earlier. Irs form 1040ez tax tables Unlawful discrimination claims. Irs form 1040ez tax tables   You may be able to deduct, as an adjustment to income on Form 1040, line 36, or Form 1040NR, line 35, rather than as a miscellaneous itemized deduction, attorney fees and court costs for actions settled or decided after October 22, 2004, involving a claim of unlawful discrimination, a claim against the U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. Irs form 1040ez tax tables However, the amount you can deduct on Form 1040, line 36, or Form 1040NR, line 35, is limited to the amount of the judgment or settlement you are including in income for the tax year. Irs form 1040ez tax tables See Publication 525 for more information. Irs form 1040ez tax tables Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. Irs form 1040ez tax tables If you can reasonably estimate the amount of your loss on money you have on deposit in a financial institution that becomes insolvent or bankrupt, you can generally choose to deduct it in the current year even though its exact amount has not been finally determined. Irs form 1040ez tax tables If elected, the casualty loss is subject to certain deduction limitations. Irs form 1040ez tax tables The election is made on Form 4684. Irs form 1040ez tax tables Once you make this choice, you cannot change it without IRS approval. Irs form 1040ez tax tables If none of the deposit is federally insured, you can deduct the loss in either of the following ways. Irs form 1040ez tax tables As an ordinary loss (as a miscellaneous itemized deduction subject to the 2% limit). Irs form 1040ez tax tables Write the name of the financial institution and “Insolvent Financial Institution” beside the amount on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. Irs form 1040ez tax tables This deduction is limited to $20,000 ($10,000 if you are married filing separately) for each financial institution, reduced by any expected state insurance proceeds. Irs form 1040ez tax tables As a casualty loss. Irs form 1040ez tax tables Report it on Form 4684 first and then on Schedule A (Form 1040). Irs form 1040ez tax tables See Publication 547 for details. Irs form 1040ez tax tables As a nonbusiness bad debt. Irs form 1040ez tax tables Report it on Schedule D (Form 1040). Irs form 1040ez tax tables If any part of the deposit is federally insured, you can deduct the loss only as a casualty loss. Irs form 1040ez tax tables Exception. Irs form 1040ez tax tables   You cannot make this choice if you are a 1%-or-more-owner or an officer of the financial institution, or are related to such owner or officer. Irs form 1040ez tax tables For a definition of “related,” see Deposit in Insolvent or Bankrupt Financial Institution in chapter 4 of Publication 550. Irs form 1040ez tax tables Actual loss different from estimated loss. Irs form 1040ez tax tables   If you make this choice and your actual loss is less than your estimated loss, you must include the excess in income. Irs form 1040ez tax tables See Recoveries in Publication 525. Irs form 1040ez tax tables If your actual loss is more than your estimated loss, treat the excess loss as explained under Choice not made, next. Irs form 1040ez tax tables Choice not made. Irs form 1040ez tax tables   If you do not make this choice (or if you have an excess actual loss after choosing to deduct your estimated loss), treat your loss (or excess loss) as a nonbusiness bad debt (deductible as a short-term capital loss) in the year its amount is finally determined. Irs form 1040ez tax tables See Nonbusiness Bad Debts in chapter 4 of Publication 550. Irs form 1040ez tax tables Loss on IRA If you have a loss on your traditional IRA (or Roth IRA) investment, you can deduct the loss as a miscellaneous itemized deduction subject to the 2% limit, but only when all the amounts in all your traditional IRA (or Roth IRA) accounts have been distributed to you and the total distributions are less than your unrecovered basis. Irs form 1040ez tax tables For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Irs form 1040ez tax tables Repayments of Income If you had to repay an amount that you included in income in an earlier year, you may be able to deduct the amount you repaid. Irs form 1040ez tax tables If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Irs form 1040ez tax tables If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Irs form 1040ez tax tables Repayments of Social Security Benefits If the total of the amounts in box 5 (net benefits for 2013) of all your Forms SSA-1099, Social Security Benefit Statement, and Forms RRB-1099, Payments By the Railroad Retirement Board, is a negative figure (a figure in parentheses), you may be able to take a miscellaneous itemized deduction subject to the 2% limit. Irs form 1040ez tax tables The amount you can deduct is the part of the negative figure that represents an amount you included in gross income in an earlier year. Irs form 1040ez tax tables The amount in box 5 of Form SSA-1099 or RRB-1099 is the net amount of your benefits for the year. Irs form 1040ez tax tables It will be a negative figure if the amount of benefits you repaid in 2013 (box 4) is more than the gross amount of benefits paid to you in 2013 (box 3). Irs form 1040ez tax tables If the deduction is more than $3,000, you will have to use a special computation to figure your tax. Irs form 1040ez tax tables See Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for additional information. Irs form 1040ez tax tables Safe Deposit Box Rent You can deduct safe deposit box rent if you use the box to store taxable income-producing stocks, bonds, or investment-related papers and documents. Irs form 1040ez tax tables You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Irs form 1040ez tax tables Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Irs form 1040ez tax tables These service charges include payments for: Holding shares acquired through a plan, Collecting and reinvesting cash dividends, and Keeping individual records and providing detailed statements of accounts. Irs form 1040ez tax tables Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your IRA are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. Irs form 1040ez tax tables Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Irs form 1040ez tax tables They are not subject to the 2% limit. Irs form 1040ez tax tables Report these items on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Irs form 1040ez tax tables List of Deductions Amortizable premium on taxable bonds. Irs form 1040ez tax tables Casualty and theft losses from income-producing property. Irs form 1040ez tax tables Federal estate tax on income in respect of a decedent. Irs form 1040ez tax tables Gambling losses up to the amount of gambling winnings. Irs form 1040ez tax tables Impairment-related work expenses of persons with disabilities. Irs form 1040ez tax tables Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Irs form 1040ez tax tables Losses from Ponzi-type investment schemes. Irs form 1040ez tax tables Repayments of more than $3,000 under a claim of right. Irs form 1040ez tax tables Unrecovered investment in an annuity. Irs form 1040ez tax tables Amortizable Premium on Taxable Bonds In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. Irs form 1040ez tax tables You can elect to amortize the premium on taxable bonds. Irs form 1040ez tax tables The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Irs form 1040ez tax tables Pre-1998 election to amortize bond premium. Irs form 1040ez tax tables   Generally, if you first elected to amortize bond premium before 1998, the above treatment of the premium does not apply to bonds you acquired before 1988. Irs form 1040ez tax tables Bonds acquired after October 22, 1986, and before 1988. Irs form 1040ez tax tables   The amortization of the premium on these bonds is investment interest expense subject to the investment interest limit, unless you chose to treat it as an offset to interest income on the bond. Irs form 1040ez tax tables Bonds acquired before October 23, 1986. Irs form 1040ez tax tables   The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. Irs form 1040ez tax tables Deduction for excess premium. Irs form 1040ez tax tables   On certain bonds (such as bonds that pay a variable rate of interest or that provide for an interest-free period), the amount of bond premium allocable to a period may exceed the amount of stated interest allocable to the period. Irs form 1040ez tax tables If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. Irs form 1040ez tax tables However, the amount deductible is limited to the amount by which your total interest inclusions on the bond in prior periods exceed the total amount you treated as a bond premium deduction on the bond in prior periods. Irs form 1040ez tax tables If any of the excess bond premium cannot be deducted because of the limit, this amount is carried forward to the next period and is treated as bond premium allocable to that period. Irs form 1040ez tax tables    Pre-1998 choice to amortize bond premium. Irs form 1040ez tax tables If you made the choice to amortize the premium on taxable bonds before 1998, you can deduct the bond premium amortization that is more than your interest income only for bonds acquired during 1998 and later years. Irs form 1040ez tax tables More information. Irs form 1040ez tax tables    For more information on bond premium, see Bond Premium Amortization in chapter 3 of Publication 550. Irs form 1040ez tax tables Casualty and Theft Losses of Income-Producing Property You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). Irs form 1040ez tax tables First report the loss in Section B of Form 4684. Irs form 1040ez tax tables You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Irs form 1040ez tax tables To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Irs form 1040ez tax tables For more information on casualty and theft losses, see Publication 547. Irs form 1040ez tax tables Federal Estate Tax on Income in Respect of a Decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. Irs form 1040ez tax tables Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent's final income tax return. Irs form 1040ez tax tables See Publication 559 for information about figuring the amount of this deduction. Irs form 1040ez tax tables Gambling Losses Up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Form 1040, line 21. Irs form 1040ez tax tables You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Irs form 1040ez tax tables You cannot deduct gambling losses that are more than your winnings. Irs form 1040ez tax tables Generally, nonresident aliens cannot deduct gambling losses on Schedule A (Form 1040NR). Irs form 1040ez tax tables You cannot reduce your gambling winnings by your gambling losses and report the difference. Irs form 1040ez tax tables You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. Irs form 1040ez tax tables Therefore, your records should show your winnings separately from your losses. Irs form 1040ez tax tables Diary of winnings and losses. Irs form 1040ez tax tables You must keep an accurate diary or similar record of your losses and winnings. Irs form 1040ez tax tables Your diary should contain at least the following information. Irs form 1040ez tax tables The date and type of your specific wager or wagering activity. Irs form 1040ez tax tables The name and address or location of the gambling establishment. Irs form 1040ez tax tables The names of other persons present with you at the gambling establishment. Irs form 1040ez tax tables The amount(s) you won or lost. Irs form 1040ez tax tables Proof of winnings and losses. Irs form 1040ez tax tables   In addition to your diary, you should also have other documentation. Irs form 1040ez tax tables You can generally prove your winnings and losses through Form W-2G, Certain Gambling Winnings, Form 5754, Statement by Person(s) Receiving Gambling Winnings, wagering tickets, canceled checks, substitute checks, credit records, bank withdrawals, and statements of actual winnings or payment slips provided to you by the gambling establishment. Irs form 1040ez tax tables   For specific wagering transactions, you can use the following items to support your winnings and losses. Irs form 1040ez tax tables    These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. Irs form 1040ez tax tables They are not all-inclusive. Irs form 1040ez tax tables Your tax liability depends on your particular facts and circumstances. Irs form 1040ez tax tables Keno. Irs form 1040ez tax tables   Copies of the keno tickets you purchased that were validated by the gambling establishment, copies of your casino credit records, and copies of your casino check cashing records. Irs form 1040ez tax tables Slot machines. Irs form 1040ez tax tables   A record of the machine number and all winnings by date and time the machine was played. Irs form 1040ez tax tables Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc. Irs form 1040ez tax tables ). Irs form 1040ez tax tables   The number of the table at which you were playing. Irs form 1040ez tax tables Casino credit card data indicating whether the credit was issued in the pit or at the cashier's cage. Irs form 1040ez tax tables Bingo. Irs form 1040ez tax tables   A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. Irs form 1040ez tax tables Supplemental records include any receipts from the casino, parlor, etc. Irs form 1040ez tax tables Racing (horse, harness, dog, etc. Irs form 1040ez tax tables ). Irs form 1040ez tax tables   A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. Irs form 1040ez tax tables Supplemental records include unredeemed tickets and payment records from the racetrack. Irs form 1040ez tax tables Lotteries. Irs form 1040ez tax tables   A record of ticket purchases, dates, winnings, and losses. Irs form 1040ez tax tables Supplemental records include unredeemed tickets, payment slips, and winnings statements. Irs form 1040ez tax tables Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. Irs form 1040ez tax tables Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and other expenses in connection with your place of work that are necessary for you to be able to work. Irs form 1040ez tax tables Example. Irs form 1040ez tax tables You are blind. Irs form 1040ez tax tables You must use a reader to do your work. Irs form 1040ez tax tables You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Irs form 1040ez tax tables The reader's services are only for your work. Irs form 1040ez tax tables You can deduct your expenses for the reader as impairment-related work expenses. Irs form 1040ez tax tables Self-employed. Irs form 1040ez tax tables   If you are self-employed, enter your impairment-related work expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Irs form 1040ez tax tables See Impairment-related work expenses. Irs form 1040ez tax tables , later under How To Report. Irs form 1040ez tax tables Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14 (only if effectively connected with a U. Irs form 1040ez tax tables S. Irs form 1040ez tax tables trade or business). Irs form 1040ez tax tables It is not subject to the passive activity limitations. Irs form 1040ez tax tables Officials Paid on a Fee Basis If you are a fee-basis official, you can claim your expenses in performing services in that job as an adjustment to income rather than as a miscellaneous itemized deduction. Irs form 1040ez tax tables See Publication 463 for more information. Irs form 1040ez tax tables Performing Artists If you are a qualified performing artist, you can deduct your employee business expenses as an adjustment to income rather than as a miscellaneous itemized deduction. Irs form 1040ez tax tables If you are an employee, complete Form 2106 or Form 2106-EZ. Irs form 1040ez tax tables See Publication 463 for more information. Irs form 1040ez tax tables Losses From Ponzi-type Investment Schemes These losses are deductible as theft losses of income-producing property on your tax return for the year the loss was discovered. Irs form 1040ez tax tables You figure the deductible loss in Section B of Form 4684. Irs form 1040ez tax tables However, if you qualify to use Revenue Procedure 2009-20 (as modified by Revenue Procedure 2011-58) and you choose to follow the procedures in the guidance, complete Section C of Form 4684 before completing Section B. Irs form 1040ez tax tables Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Irs form 1040ez tax tables You do not need to complete Appendix A. Irs form 1040ez tax tables See the Form 4684 instructions and Publication 547, Casualties, Disasters, and Thefts, for more information. Irs form 1040ez tax tables Repayments Under Claim of Right If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid, or take a credit against your tax. Irs form 1040ez tax tables See Repayments in Publication 525 for more information. Irs form 1040ez tax tables Unrecovered Investment in Annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. Irs form 1040ez tax tables If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. Irs form 1040ez tax tables See Publication 575, Pension and Annuity Income, for more information about the tax treatment of pensions and annuities. Irs form 1040ez tax tables Nondeductible Expenses You cannot deduct the following expenses. Irs form 1040ez tax tables List of Nondeductible Expenses Adoption expenses. Irs form 1040ez tax tables Broker's commissions. Irs form 1040ez tax tables Burial or funeral expenses, including the cost of a cemetery lot. Irs form 1040ez tax tables Campaign expenses. Irs form 1040ez tax tables Capital expenses. Irs form 1040ez tax tables Check-writing fees. Irs form 1040ez tax tables Club dues. Irs form 1040ez tax tables Commuting expenses. Irs form 1040ez tax tables Fees and licenses, such as car licenses, marriage licenses, and dog tags. Irs form 1040ez tax tables Fines and penalties, such as parking tickets. Irs form 1040ez tax tables Health spa expenses. Irs form 1040ez tax tables Hobby losses—but see Hobby Expenses, earlier. Irs form 1040ez tax tables Home repairs, insurance, and rent. Irs form 1040ez tax tables Home security system. Irs form 1040ez tax tables Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Publication 535. Irs form 1040ez tax tables Investment-related seminars. Irs form 1040ez tax tables Life insurance premiums paid by the insured. Irs form 1040ez tax tables Lobbying expenses. Irs form 1040ez tax tables Losses from the sale of your home, furniture, personal car, etc. Irs form 1040ez tax tables Lost or misplaced cash or property. Irs form 1040ez tax tables Lunches with co-workers. Irs form 1040ez tax tables Meals while working late. Irs form 1040ez tax tables Medical expenses as business expenses other than medical examinations required by your employer. Irs form 1040ez tax tables Personal disability insurance premiums. Irs form 1040ez tax tables Personal legal expenses. Irs form 1040ez tax tables Personal, living, or family expenses. Irs form 1040ez tax tables Political contributions. Irs form 1040ez tax tables Professional accreditation fees. Irs form 1040ez tax tables Professional reputation, expenses to improve. Irs form 1040ez tax tables Relief fund contributions. Irs form 1040ez tax tables Residential telephone line. Irs form 1040ez tax tables Stockholders' meeting, expenses of attending. Irs form 1040ez tax tables Tax-exempt income, expenses of earning or collecting. Irs form 1040ez tax tables The value of wages never received or lost vacation time. Irs form 1040ez tax tables Travel expenses for another individual. Irs form 1040ez tax tables Voluntary unemployment benefit fund contributions. Irs form 1040ez tax tables Wristwatches. Irs form 1040ez tax tables Adoption Expenses You cannot deduct the expenses of adopting a child but you may be able to take a credit for those expenses. Irs form 1040ez tax tables For details, see Form 8839, Qualified Adoption Expenses. Irs form 1040ez tax tables Commissions Commissions paid on the purchase of securities are not deductible, either as business or nonbusiness expenses. Irs form 1040ez tax tables Instead, these fees must be added to the taxpayer's cost of the securities. Irs form 1040ez tax tables Commissions paid on the sale are deductible as business expenses only by dealers. Irs form 1040ez tax tables Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Irs form 1040ez tax tables These include qualification and registration fees for primary elections. Irs form 1040ez tax tables Legal fees. Irs form 1040ez tax tables   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Irs form 1040ez tax tables Capital Expenses You cannot currently deduct amounts paid to buy property that has a useful life substantially beyond the tax year or amounts paid to increase the value or prolong the life of property. Irs form 1040ez tax tables If you use such property in your work, you may be able to take a depreciation deduction. Irs form 1040ez tax tables See Publication 946. Irs form 1040ez tax tables If the property is a car used in your work, also see Publication 463. Irs form 1040ez tax tables Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest. Irs form 1040ez tax tables Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Irs form 1040ez tax tables This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Irs form 1040ez tax tables You cannot deduct dues paid to an organization if one of its main purposes is to: Conduct entertainment activities for members or their guests, or Provide members or their guests with access to entertainment facilities. Irs form 1040ez tax tables Dues paid to airline, hotel, and luncheon clubs are not deductible. Irs form 1040ez tax tables Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Irs form 1040ez tax tables If you haul tools, instruments, or other items in your car to and from work, you can deduct only the additional cost of hauling the items, such as the rent on a trailer to carry the items. Irs form 1040ez tax tables Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Irs form 1040ez tax tables This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Irs form 1040ez tax tables Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Irs form 1040ez tax tables Health Spa Expenses You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer. Irs form 1040ez tax tables Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Irs form 1040ez tax tables However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Irs form 1040ez tax tables See Home Office under Unreimbursed Employee Expenses, earlier, and Publication 587. Irs form 1040ez tax tables Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Irs form 1040ez tax tables Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Irs form 1040ez tax tables You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Irs form 1040ez tax tables See Publication 504, Divorced or Separated Individuals, for information on alimony. Irs form 1040ez tax tables Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Irs form 1040ez tax tables These include expenses to: Influence legislation, Participate, or intervene, in any political campaign for, or against, any candidate for public office, Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials. Irs form 1040ez tax tables Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Irs form 1040ez tax tables Covered executive branch official. Irs form 1040ez tax tables   A covered executive branch official, for the purpose of (4) above, is any of the following officials. Irs form 1040ez tax tables The President. Irs form 1040ez tax tables The Vice President. Irs form 1040ez tax tables Any officer or employee of the White House Office of the Executive Office of the President, and the two most senior level officers of each of the other agencies in the Executive Office. Irs form 1040ez tax tables Any individual serving in a position in Level I of the Executive Schedule under section 5312 of Title 5, United States Code, any other individual designated by the President as having Cabinet-level status, and any immediate deputy of one of these individuals. Irs form 1040ez tax tables Dues used for lobbying. Irs form 1040ez tax tables   If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part. Irs form 1040ez tax tables Exceptions. Irs form 1040ez tax tables   You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business. Irs form 1040ez tax tables You can deduct expenses for attempting to influence the legislation of any local council or similar governing body (local legislation). Irs form 1040ez tax tables An Indian tribal government is considered a local council or similar governing body. Irs form 1040ez tax tables You can deduct in-house expenses for influencing legislation or communicating directly with a covered executive branch official if the expenses for the tax year are not more than $2,000 (not counting overhead expenses). Irs form 1040ez tax tables If you are a professional lobbyist, you can deduct the expenses you incur in the trade or business of lobbying on behalf of another person. Irs form 1040ez tax tables Payments by the other person to you for lobbying activities cannot be deducted. Irs form 1040ez tax tables Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Irs form 1040ez tax tables However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Irs form 1040ez tax tables See Publication 547. Irs form 1040ez tax tables Example. Irs form 1040ez tax tables A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Irs form 1040ez tax tables The diamond falls from the ring and is never found. Irs form 1040ez tax tables The loss of the diamond is a casualty. Irs form 1040ez tax tables Lunches With Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Irs form 1040ez tax tables See Publication 463 for information on deductible expenses while traveling away from home. Irs form 1040ez tax tables Meals While Working Late You cannot deduct the cost of meals while working late. Irs form 1040ez tax tables However, you may be able to claim a deduction if the cost of the meals is a deductible entertainment expense, or if you are traveling away from home. Irs form 1040ez tax tables See Publication 463 for information on deductible entertainment expenses and expenses while traveling away from home. Irs form 1040ez tax tables Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Irs form 1040ez tax tables Custody of children. Irs form 1040ez tax tables Breach of promise to marry suit. Irs form 1040ez tax tables Civil or criminal charges resulting from a personal relationship. Irs form 1040ez tax tables Damages for personal injury (except certain whistleblower claims and unlawful discrimination claims). Irs form 1040ez tax tables For more information about unlawful discrimination claims, see Deductions Subject to the 2% Limit, earlier. Irs form 1040ez tax tables Preparation of a title (or defense or perfection of a title). Irs form 1040ez tax tables Preparation of a will. Irs form 1040ez tax tables Property claims or property settlement in a divorce. Irs form 1040ez tax tables You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Irs form 1040ez tax tables Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Irs form 1040ez tax tables Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Irs form 1040ez tax tables Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Irs form 1040ez tax tables Accounting certificate fees paid for the initial right to practice accounting. Irs form 1040ez tax tables Bar exam fees and incidental expenses in securing initial admission to the bar. Irs form 1040ez tax tables Medical and dental license fees paid to get initial licensing. Irs form 1040ez tax tables Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Irs form 1040ez tax tables Relief Fund Contributions You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job. Irs form 1040ez tax tables Residential Telephone Service You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business. Irs form 1040ez tax tables Stockholders' Meetings You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. Irs form 1040ez tax tables You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Irs form 1040ez tax tables Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Irs form 1040ez tax tables You cannot deduct interest on a debt incurred or continued to buy or carry tax-exempt securities. Irs form 1040ez tax tables If you have expenses to p