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State Nm Us Tax

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State Nm Us Tax

State nm us tax 5. State nm us tax   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. State nm us tax J-1 visa holders. State nm us tax Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. State nm us tax The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. State nm us tax Resident aliens should get publications, forms, and instructions for U. State nm us tax S. State nm us tax citizens, because the information for filing returns for resident aliens is generally the same as for U. State nm us tax S. State nm us tax citizens. State nm us tax If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. State nm us tax Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. State nm us tax Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. State nm us tax S. State nm us tax Individual Income Tax Return 1040NR U. State nm us tax S. State nm us tax Nonresident Alien Income Tax Return 1040NR-EZ U. State nm us tax S. State nm us tax Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. State nm us tax Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. State nm us tax If you have not previously established a fiscal tax year, your tax year is the calendar year. State nm us tax A calendar year is 12 consecutive months ending on December 31. State nm us tax If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. State nm us tax S. State nm us tax resident for any calendar year, you will be treated as a U. State nm us tax S. State nm us tax resident for any part of your fiscal year that falls within that calendar year. State nm us tax Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. State nm us tax For an individual, this is a social security number (SSN). State nm us tax If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). State nm us tax An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. State nm us tax You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. State nm us tax S. State nm us tax trade or business at any time during the year, An alien who has a U. State nm us tax S. State nm us tax office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). State nm us tax Social security number (SSN). State nm us tax   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. State nm us tax S. State nm us tax employment. State nm us tax   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. State nm us tax You can also download Form SS-5 from the SSA's website at www. State nm us tax socialsecurity. State nm us tax gov/ssnumber/ss5. State nm us tax htm. State nm us tax You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. State nm us tax Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. State nm us tax F-1 and M-1 visa holders. State nm us tax    If you are an F-1 or M-1 student, you must also show your Form I-20. State nm us tax For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. State nm us tax socialsecurity. State nm us tax gov/pubs/10181. State nm us tax html. State nm us tax J-1 visa holders. State nm us tax   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. State nm us tax For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. State nm us tax socialsecurity. State nm us tax gov/pubs/10107. State nm us tax html. State nm us tax Individual taxpayer identification number (ITIN). State nm us tax   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. State nm us tax For details on how to do so, see Form W-7 and its instructions. State nm us tax Allow 6 to 10 weeks for the IRS to notify you of your ITIN. State nm us tax If you already have an ITIN, enter it wherever an SSN is required on your tax return. State nm us tax   An ITIN is for tax use only. State nm us tax It does not entitle you to social security benefits or change your employment or immigration status under U. State nm us tax S. State nm us tax law. State nm us tax   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. State nm us tax Employer identification number (EIN). State nm us tax   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. State nm us tax To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. State nm us tax Filing Status The amount of your tax depends on your filing status. State nm us tax Your filing status is important in determining whether you can take certain deductions and credits. State nm us tax The rules for determining your filing status are different for resident aliens and nonresident aliens. State nm us tax Resident Aliens Resident aliens can use the same filing statuses available to U. State nm us tax S. State nm us tax citizens. State nm us tax See your form instructions or Publication 501 for more information on filing status. State nm us tax Married filing jointly. State nm us tax   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. State nm us tax Qualifying widow(er). State nm us tax   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. State nm us tax This applies only if you could have filed a joint return with your spouse for the year your spouse died. State nm us tax Head of household. State nm us tax   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. State nm us tax You must be a resident alien for the entire tax year. State nm us tax   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. State nm us tax Note. State nm us tax   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. State nm us tax In that case, you will not be entitled to the credit. State nm us tax See Publication 596 for more information. State nm us tax Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. State nm us tax If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. State nm us tax Married nonresident alien. State nm us tax   Married nonresident aliens who are not married to U. State nm us tax S. State nm us tax citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. State nm us tax S. State nm us tax trade or business. State nm us tax Exceptions. State nm us tax   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. State nm us tax However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. State nm us tax S. State nm us tax national. State nm us tax See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. State nm us tax U. State nm us tax S. State nm us tax national is defined later in this section under Qualifying widow(er) . State nm us tax   A nonresident alien generally cannot file as married filing jointly. State nm us tax However, a nonresident alien who is married to a U. State nm us tax S. State nm us tax citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. State nm us tax For information on these choices, see chapter 1. State nm us tax If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. State nm us tax Qualifying widow(er). State nm us tax   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. State nm us tax You were a resident of Canada, Mexico, or South Korea, or a U. State nm us tax S. State nm us tax national (defined later). State nm us tax Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. State nm us tax You have a dependent child living with you. State nm us tax See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. State nm us tax   A U. State nm us tax S. State nm us tax national is an individual who, although not a U. State nm us tax S. State nm us tax citizen, owes his or her allegiance to the United States. State nm us tax U. State nm us tax S. State nm us tax nationals include American Samoans and Northern Mariana Islanders who chose to become U. State nm us tax S. State nm us tax nationals instead of U. State nm us tax S. State nm us tax citizens. State nm us tax Head of household. State nm us tax   You cannot file as head of household if you are a nonresident alien at any time during the tax year. State nm us tax However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. State nm us tax S. State nm us tax citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . State nm us tax Note. State nm us tax   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. State nm us tax In that case, your spouse will not be entitled to the credit. State nm us tax See Publication 596 for more information. State nm us tax Estates and trusts. State nm us tax   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. State nm us tax S. State nm us tax trade or business. State nm us tax Special rules for aliens from certain U. State nm us tax S. State nm us tax possessions. State nm us tax   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. State nm us tax Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. State nm us tax For resident aliens, this includes income from sources both within and outside the United States. State nm us tax For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. State nm us tax S. State nm us tax sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). State nm us tax Deductions Resident and nonresident aliens can claim similar deductions on their U. State nm us tax S. State nm us tax tax returns. State nm us tax However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. State nm us tax S. State nm us tax trade or business. State nm us tax Resident Aliens You can claim the same deductions allowed to U. State nm us tax S. State nm us tax citizens if you are a resident alien for the entire tax year. State nm us tax While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. State nm us tax You should get Form 1040 and instructions for more information on how to claim your allowable deductions. State nm us tax Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. State nm us tax You generally cannot claim deductions related to income that is not connected with your U. State nm us tax S. State nm us tax business activities. State nm us tax Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. State nm us tax Ordinary and necessary business expenses. State nm us tax   You can deduct all ordinary and necessary expenses in the operation of your U. State nm us tax S. State nm us tax trade or business to the extent they relate to income effectively connected with that trade or business. State nm us tax The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. State nm us tax For information about other business expenses, see Publication 535. State nm us tax Losses. State nm us tax   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. State nm us tax to the extent that they relate to income that is effectively connected with a trade or business in the United States. State nm us tax Educator expenses. State nm us tax   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. State nm us tax For more information, see your tax form instructions. State nm us tax Individual retirement arrangement (IRA). State nm us tax   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. State nm us tax But you must have taxable compensation effectively connected with a U. State nm us tax S. State nm us tax trade or business to do so. State nm us tax A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. State nm us tax If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. State nm us tax ) at work or through self-employment, your IRA deduction may be reduced or eliminated. State nm us tax But you can still make contributions to a traditional IRA even if you cannot deduct them. State nm us tax If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. State nm us tax   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). State nm us tax Moving expenses. State nm us tax   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. State nm us tax You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. State nm us tax Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. State nm us tax If you had no former job location, the new job location must be at least 50 miles from your former home. State nm us tax   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. State nm us tax   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. State nm us tax   For more information on the moving expense deduction, see Publication 521. State nm us tax Reimbursements. State nm us tax   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. State nm us tax You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. State nm us tax For more information, see Publication 521. State nm us tax Moving expense or travel expense. State nm us tax   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. State nm us tax Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. State nm us tax Self-employed SEP, SIMPLE, and qualified retirement plans. State nm us tax   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. State nm us tax To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. State nm us tax S. State nm us tax trade or business. State nm us tax   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. State nm us tax Penalty on early withdrawal of savings. State nm us tax   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. State nm us tax Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. State nm us tax However, if the interest income is effectively connected with your U. State nm us tax S. State nm us tax trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. State nm us tax Student loan interest expense. State nm us tax   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. State nm us tax Generally, you can claim the deduction if all the following requirements are met. State nm us tax Your filing status is any filing status except married filing separately. State nm us tax Your modified adjusted gross income is less than $75,000. State nm us tax No one else is claiming an exemption for you on his or her 2013 tax return. State nm us tax You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. State nm us tax The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. State nm us tax The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. State nm us tax The person for whom the expenses were paid or incurred was an eligible student. State nm us tax Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. State nm us tax For more information, see Publication 970, Tax Benefits for Education. State nm us tax Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. State nm us tax S. State nm us tax citizens. State nm us tax However, nonresident aliens generally can claim only a personal exemption for themselves on their U. State nm us tax S. State nm us tax tax return. State nm us tax Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. State nm us tax S. State nm us tax citizens. State nm us tax You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. State nm us tax S. State nm us tax tax purposes and was not the dependent of another taxpayer. State nm us tax You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. State nm us tax You can claim an exemption for each person who qualifies as a dependent according to the rules for U. State nm us tax S. State nm us tax citizens. State nm us tax The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. State nm us tax Get Publication 501 for more information. State nm us tax Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. State nm us tax See Identification Number, earlier. State nm us tax Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). State nm us tax You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. State nm us tax Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. State nm us tax See Identification Number, earlier. State nm us tax Residents of Mexico or Canada or U. State nm us tax S. State nm us tax nationals. State nm us tax   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. State nm us tax S. State nm us tax tax purposes and cannot be claimed as the dependent on another U. State nm us tax S. State nm us tax taxpayer's return. State nm us tax In addition, you can claim exemptions for your dependents who meet certain tests. State nm us tax Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. State nm us tax S. State nm us tax citizens to determine who is a dependent and for which dependents exemptions can be claimed. State nm us tax See Publication 501 for these rules. State nm us tax For purposes of these rules, dependents who are U. State nm us tax S. State nm us tax nationals meet the citizenship test discussed in Publication 501. State nm us tax Residents of South Korea. State nm us tax   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. State nm us tax The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. State nm us tax S. State nm us tax source gross income effectively connected with a U. State nm us tax S. State nm us tax trade or business for the tax year to the alien's entire income from all sources during the tax year. State nm us tax Example. State nm us tax Mr. State nm us tax Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. State nm us tax During the tax year he receives U. State nm us tax S. State nm us tax compensation of $18,000. State nm us tax He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. State nm us tax S. State nm us tax trade or business. State nm us tax Thus, his total income for the year is $24,000. State nm us tax Mr. State nm us tax Park meets all requirements for claiming exemptions for his spouse and two children. State nm us tax The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. State nm us tax   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. State nm us tax   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. State nm us tax S. State nm us tax taxpayer's return. State nm us tax   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. State nm us tax S. State nm us tax citizens. State nm us tax See Publication 501 for these rules. State nm us tax   List your spouse and dependents on line 7c of Form 1040NR. State nm us tax Enter the total on the appropriate line to the right of line 7c. State nm us tax Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. State nm us tax However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. State nm us tax S. State nm us tax trade or business. State nm us tax Resident Aliens You can claim the same itemized deductions as U. State nm us tax S. State nm us tax citizens, using Schedule A of Form 1040. State nm us tax These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. State nm us tax If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. State nm us tax For further information, see Form 1040 and instructions. State nm us tax Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. State nm us tax S. State nm us tax trade or business. State nm us tax These deductions include state and local income taxes, charitable contributions to U. State nm us tax S. State nm us tax organizations, casualty and theft losses, and miscellaneous deductions. State nm us tax Use Schedule A of Form 1040NR to claim itemized deductions. State nm us tax If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. State nm us tax If you are claiming any other itemized deduction, you must file Form 1040NR. State nm us tax Standard deduction. State nm us tax   Nonresident aliens cannot claim the standard deduction. State nm us tax However, see Students and business apprentices from India , next. State nm us tax Students and business apprentices from India. State nm us tax   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. State nm us tax You can claim the standard deduction provided you do not claim itemized deductions. State nm us tax   Use Worksheet 5-1 to figure your standard deduction. State nm us tax If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. State nm us tax State and local income taxes. State nm us tax   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. State nm us tax If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. State nm us tax Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. State nm us tax See Recoveries in Publication 525 for details on how to figure the amount to include in income. State nm us tax Charitable contributions. State nm us tax   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. State nm us tax Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. State nm us tax Certain organizations that promote national or international amateur sports competition are also qualified organizations. State nm us tax Foreign organizations. State nm us tax   Contributions made directly to a foreign organization are not deductible. State nm us tax However, you can deduct contributions to a U. State nm us tax S. State nm us tax organization that transfers funds to a charitable foreign organization if the U. State nm us tax S. State nm us tax organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. State nm us tax S. State nm us tax organization. State nm us tax   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. State nm us tax Worksheet 5-1. State nm us tax 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. State nm us tax If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. State nm us tax You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. State nm us tax 1 Enter the amount shown below for your filing status. State nm us tax           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. State nm us tax           2 Can you be claimed as a dependent on someone else's U. State nm us tax S. State nm us tax income tax return?  No. State nm us tax Enter the amount from line 1 on line 4. State nm us tax Skip line 3 and go to line 5. State nm us tax   Yes. State nm us tax Go to line 3. State nm us tax         3 Is your earned income* more than $650?           Yes. State nm us tax Add $350 to your earned income. State nm us tax Enter the total. State nm us tax           No. State nm us tax Enter $1,000 3. State nm us tax       4 Enter the smaller of line 1 or line 3 4. State nm us tax   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). State nm us tax If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). State nm us tax Otherwise, enter -0- 5. State nm us tax   6 Add lines 4 and 5. State nm us tax Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). State nm us tax Print “Standard Deduction Allowed Under U. State nm us tax S. State nm us tax –India Income Tax Treaty” in the space to the left of these lines. State nm us tax This is your standard deduction for 2013. State nm us tax 6. State nm us tax   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. State nm us tax It also includes any amount received as a scholarship that you must include in your income. State nm us tax Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). State nm us tax Contributions from which you benefit. State nm us tax   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. State nm us tax   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. State nm us tax For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. State nm us tax Cash contributions. State nm us tax   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. State nm us tax The written record must include the name of the charity, date of the contribution, and the amount of the contribution. State nm us tax   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). State nm us tax If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. State nm us tax Noncash contributions. State nm us tax   For contributions not made in cash, the records you must keep depend on the amount of your deduction. State nm us tax See Publication 526 for details. State nm us tax For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. State nm us tax If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. State nm us tax If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. State nm us tax If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. State nm us tax You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. State nm us tax See Form 8283 and its instructions for details. State nm us tax Contributions of appreciated property. State nm us tax   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. State nm us tax However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. State nm us tax Your basis in the property is generally what you paid for it. State nm us tax If you need more information about basis, get Publication 551, Basis of Assets. State nm us tax   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. State nm us tax For information about these rules, see Publication 526. State nm us tax Limit. State nm us tax   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. State nm us tax For a discussion of limits on charitable contributions and other information, get Publication 526. State nm us tax Casualty and theft losses. State nm us tax   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. State nm us tax S. State nm us tax trade or business. State nm us tax The property can be personal use property or income-producing property not connected with a U. State nm us tax S. State nm us tax trade or business. State nm us tax The property must be located in the United States at the time of the casualty or theft. State nm us tax You can deduct theft losses only in the year in which you discover the loss. State nm us tax   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. State nm us tax The fair market value of property immediately after a theft is considered zero, because you no longer have the property. State nm us tax   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. State nm us tax If you do not, you cannot deduct this loss as a casualty or theft loss. State nm us tax   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. State nm us tax Losses from personal use property. State nm us tax    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. State nm us tax You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. State nm us tax Losses from income-producing property. State nm us tax   These losses are not subject to the limitations that apply to personal use property. State nm us tax Use Section B of Form 4684 to figure your deduction for these losses. State nm us tax Job expenses and other miscellaneous deductions. State nm us tax   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. State nm us tax Generally, the allowable deductions must be related to effectively connected income. State nm us tax Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). State nm us tax   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). State nm us tax For more information on miscellaneous deductions, see the instructions for Form 1040NR. State nm us tax Travel expenses. State nm us tax   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. State nm us tax Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. State nm us tax You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. State nm us tax   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. State nm us tax You cannot deduct travel expenses for other members of your family or party. State nm us tax Deductible travel expenses. State nm us tax   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. State nm us tax , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. State nm us tax You generally can deduct only 50% of unreimbursed meal expenses. State nm us tax The standard meal allowance rates for high-cost areas are available at www. State nm us tax gsa. State nm us tax gov/perdiem. State nm us tax The rates for other areas are in Publication 463. State nm us tax   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). State nm us tax Expenses allocable to U. State nm us tax S. State nm us tax tax-exempt income. State nm us tax   You cannot deduct an expense, or part of an expense, that is allocable to U. State nm us tax S. State nm us tax tax-exempt income, including income exempt by tax treaty. State nm us tax Example. State nm us tax Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. State nm us tax S. State nm us tax company. State nm us tax During her stay in the United States, she received a salary of $8,000 from her Polish employer. State nm us tax She received no other U. State nm us tax S. State nm us tax source income. State nm us tax She spent $3,000 on travel expenses, of which $1,000 were for meals. State nm us tax None of these expenses were reimbursed. State nm us tax Under the tax treaty with Poland, $5,000 of her salary is exempt from U. State nm us tax S. State nm us tax income tax. State nm us tax In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). State nm us tax She must reduce the remaining $2,500 of travel expenses by 62. State nm us tax 5% ($1,563) because 62. State nm us tax 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. State nm us tax She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). State nm us tax She completes the remaining lines according to the instructions for Schedule A. State nm us tax More information. State nm us tax   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. State nm us tax Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. State nm us tax Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. State nm us tax S. State nm us tax citizens. State nm us tax The following items are some of the credits you may be able to claim. State nm us tax Foreign tax credit. State nm us tax   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. State nm us tax You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. State nm us tax To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. State nm us tax   For more information, get Publication 514, Foreign Tax Credit for Individuals. State nm us tax Child and dependent care credit. State nm us tax   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. State nm us tax Generally, you must be able to claim an exemption for your dependent. State nm us tax   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. State nm us tax Credit for the elderly or the disabled. State nm us tax   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. State nm us tax For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). State nm us tax Education credits. State nm us tax   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. State nm us tax There are two education credits: the American Opportunity Credit and the lifetime learning credit. State nm us tax You cannot claim these credits if you are married filing separately. State nm us tax Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. State nm us tax For more information, see Publication 970. State nm us tax Retirement savings contributions credit. State nm us tax   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. State nm us tax You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). State nm us tax Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. State nm us tax For more information, see Publication 590. State nm us tax Child tax credit. State nm us tax   You may be able to take this credit if you have a qualifying child. State nm us tax   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. State nm us tax Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). State nm us tax Is a U. State nm us tax S. State nm us tax citizen, a U. State nm us tax S. State nm us tax national, or a resident alien. State nm us tax Did not provide over half of his or her own support for 2013. State nm us tax Lived with you more than half of 2013. State nm us tax Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. State nm us tax Is claimed as a dependent on your return. State nm us tax An adopted child is always treated as your own child. State nm us tax An adopted child includes a child lawfully placed with you for legal adoption. State nm us tax   See your form instructions for additional details. State nm us tax Adoption credit. State nm us tax   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. State nm us tax This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. State nm us tax To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. State nm us tax Earned income credit. State nm us tax   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). State nm us tax If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. State nm us tax If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. State nm us tax If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. State nm us tax You cannot claim the earned income credit if your filing status is married filing separately. State nm us tax    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. State nm us tax You cannot claim the credit using an ITIN. State nm us tax If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. State nm us tax An example of a federally funded benefit is Medicaid. State nm us tax If a card has this legend and the individual's immigration status has changed so that the individual is now a U. State nm us tax S. State nm us tax citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. State nm us tax Other information. State nm us tax   There are other eligibility rules that are not discussed here. State nm us tax For more information, get Publication 596, Earned Income Credit. State nm us tax Nonresident Aliens You can claim some of the same credits that resident aliens can claim. State nm us tax You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. State nm us tax Credits Credits are allowed only if you receive effectively connected income. State nm us tax You may be able to claim some of the following credits. State nm us tax Foreign tax credit. State nm us tax   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. State nm us tax S. State nm us tax possession on that income. State nm us tax   If you do not have foreign source income effectively connected with a U. State nm us tax S. State nm us tax trade or business, you cannot claim credits against your U. State nm us tax S. State nm us tax tax for taxes paid or accrued to a foreign country or U. State nm us tax S. State nm us tax possession. State nm us tax   You cannot take any credit for taxes imposed by a foreign country or U. State nm us tax S. State nm us tax possession on your U. State nm us tax S. State nm us tax source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. State nm us tax   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. State nm us tax See Publication 514 for more information. State nm us tax Child and dependent care credit. State nm us tax   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. State nm us tax Generally, you must be able to claim an exemption for your dependent. State nm us tax   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. State nm us tax S. State nm us tax citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). State nm us tax   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. State nm us tax Earned income generally means wages, salaries, and professional fees for personal services performed. State nm us tax   For more information, get Publication 503. State nm us tax Education credits. State nm us tax   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. State nm us tax However, if you are married and choose to file a joint return with a U. State nm us tax S. State nm us tax citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. State nm us tax Retirement savings contributions credit. State nm us tax   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. State nm us tax You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. State nm us tax Use Form 8880 to figure the credit. State nm us tax For more information, see Publication 590. State nm us tax Child tax credit. State nm us tax   You may be able to take this credit if you have a qualifying child. State nm us tax   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. State nm us tax Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). State nm us tax Is a U. State nm us tax S. State nm us tax citizen, a U. State nm us tax S. State nm us tax national, or a resident alien. State nm us tax Did not provide over half of his or her own support for 2013. State nm us tax Lived with you more than half of 2013. State nm us tax Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. State nm us tax Is claimed as a dependent on your return. State nm us tax An adopted child is always treated as your own child. State nm us tax An adopted child includes a child lawfully placed with you for legal adoption. State nm us tax   See your form instructions for additional details. State nm us tax Adoption credit. State nm us tax   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. State nm us tax This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. State nm us tax To claim the adoption credit, file Form 8839 with your Form 1040NR. State nm us tax   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. State nm us tax S. State nm us tax citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). State nm us tax Credit for prior year minimum tax. State nm us tax   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. State nm us tax Earned income credit. State nm us tax   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. State nm us tax However, if you are married and choose to file a joint return with a U. State nm us tax S. State nm us tax citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. State nm us tax    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. State nm us tax You cannot claim the credit using an ITIN. State nm us tax If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. State nm us tax An example of a federally funded benefit is Medicaid. State nm us tax If a card has this legend and the individual's immigration status has changed so that the individual is now a U. State nm us tax S. State nm us tax citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. State nm us tax   See Publication 596 for more information on the credit. State nm us tax Tax Withheld You can claim the tax withheld during the year as a payment against your U. State nm us tax S. State nm us tax tax. State nm us tax You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. State nm us tax The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. State nm us tax Withholding from wages. State nm us tax   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. State nm us tax S. State nm us tax income tax liability for the same year. State nm us tax You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. State nm us tax Excess social security tax withheld. State nm us tax   If you have two or more employers, you may be able to claim a credit against your U. State nm us tax S. State nm us tax income tax liability for social security tax withheld in excess of the maximum required. State nm us tax See Social Security and Medicare Taxes in chapter 8 for more information. State nm us tax Additional Medicare Tax. State nm us tax   Your employer is responsible for withholding the 0. State nm us tax 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. State nm us tax If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. State nm us tax Tax paid on undistributed long-term capital gains. State nm us tax   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. State nm us tax You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. State nm us tax Tax withheld at the source. State nm us tax   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. State nm us tax Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. State nm us tax Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. State nm us tax Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. State nm us tax Tax withheld on partnership income. State nm us tax   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. State nm us tax The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. State nm us tax A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. State nm us tax In this case, the partnership will give you a statement on Form 1042-S. State nm us tax Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. State nm us tax Claiming tax withheld on your return. State nm us tax   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. State nm us tax The following table lists some of the more common information documents and shows where to find the amount of tax withheld. State nm us tax Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. State nm us tax You should file Form 1040 and report all income from sources both in and outside the United States. State nm us tax However, you can exclude the income discussed in the following paragraphs. State nm us tax For tax purposes other than reporting income, however, you will be treated as a nonresident alien. State nm us tax For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. State nm us tax There are also limits on what deductions and credits are allowed. State nm us tax See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. State nm us tax Residents of Puerto Rico. State nm us tax   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). State nm us tax   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. State nm us tax You must also make your first payment of estimated tax by June 15. State nm us tax You cannot file a joint income tax return or make joint payments of estimated tax. State nm us tax However, if you are married to a U. State nm us tax S. State nm us tax citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. State nm us tax   If you earn wages subject to withholding, your U. State nm us tax S. State nm us tax income tax return is due by April 15. State nm us tax Your first payment of estimated tax is also due by April 15. State nm us tax For information on withholding and estimated tax, see chapter 8 . State nm us tax Residents of American Samoa. State nm us tax   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. State nm us tax S. State nm us tax government or any of its agencies). State nm us tax An employee of the American Samoan government is not considered an employee of the U. State nm us tax S. State nm us tax government or any of its agencies for purposes of the exclusion. State nm us tax For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. State nm us tax S. State nm us tax Possessions. State nm us tax Prev  Up  Next   Home   More Online Publications
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Understanding Your CP297C Notice

We levied you for unpaid taxes. You have the right to a Collection Due
Process hearing.


What you need to do

  • Read your notice carefully — it explains our actions.
  • Pay what you owe.
  • Make a payment plan if you can’t pay the full amount you owe.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Request a Collection Due Process hearing.

Why should I request a Collection Due Process hearing?
You can appeal the levy and other disagreements you have at a Collection Due Process hearing.

How can I request a Collection Due Process hearing?
Complete and send us a Form 12153, Request for a Collection Due Process or Equivalent Hearing.

Why didn't you tell me about my rights before you levied me?
Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe.

What happens if I can't pay what I owe?
You can request a payment plan if you can't pay the full amount you owe.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them here.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about how to file electronically.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP297C, Page 1

Notice CP297C, Page 2

Notice CP297C, Page 3

Notice CP297C, Page 4

Notice CP297C, Page 5

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 27-Jan-2014

The State Nm Us Tax

State nm us tax Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. State nm us tax Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. State nm us tax A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. State nm us tax The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. State nm us tax A corporation. State nm us tax A fiscal year taxpayer. State nm us tax A dealer in securities or commodities required to register as such under the laws of the United States or a state. State nm us tax A real estate investment trust (as defined in section 856). State nm us tax An entity registered at all times during the tax year under the Investment Company Act of 1940. State nm us tax A common trust fund (as defined in section 584(a)). State nm us tax A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. State nm us tax Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). State nm us tax A REMIC. State nm us tax Note. State nm us tax A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. State nm us tax The request should be made of the nominee in the same manner as specified below for requesting information from the representative. State nm us tax How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. State nm us tax You can request information from the representative or issuer by telephone or mail. State nm us tax If only an address is listed in the directory, you must request the information in writing. State nm us tax Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. State nm us tax The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. State nm us tax The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. State nm us tax If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. State nm us tax Prev  Up  Next   Home   More Online Publications