![]() ![]() Nonresident alien taxpayers should use Form 1040-NR. Beginning with tax year 2020, Form 1040-NR-EZ is no longer available. For more information, see chapter 5.įorm 1040-NR-EZ discontinued. Students or business apprentices eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty who have elected to use the standard deduction may qualify to take a deduction for charitable contributions of up to $300. ![]() Also, see Revenue Procedure 2020-20, available at IRS.gov/irb/2020-20_IRB#REV-PROC-2020-20, and the instructions for Forms 88.Ĭharitable contributions. For more information, see Substantial Presence Test, later. For tax year 2021, individuals cannot claim the COVID-19 Medical Condition Travel Exception to exclude any days of presence in the United States for the purpose of the “substantial presence test.” However, days of presence in the United States in 2020 that were excluded for tax year 2020 may impact the application of the “substantial presence test” for tax year 2021. For more information, see Form 7202 and its instructions.ĬOVID-19 Medical Condition Travel Exception. Self-employed individuals may claim these credits for the period beginning on April 1, 2021, and ending September 30, 2021. The American Rescue Plan Act of 2021 (the ARP), enacted on March 11, 2021, provides that certain self-employed individuals can claim credits for up to 10 days of “paid sick leave,” and up to 60 days of “paid family leave,” if they are unable to work or telework due to circumstances related to coronavirus. For more information, see IRS.gov/COVID-19-Related-Tax-Credits.Įxtension and expansion of credits for sick and family leave. The COVID-related Tax Relief Act of 2020 extended the period during which self-employed individuals can claim these credits from April 1, 2020, through March 31, 2021. The Families First Coronavirus Response Act (FFCRA) helped self-employed individuals affected by coronavirus by providing paid sick leave and paid family leave credits equivalent to those that employers are required to provide their employees for qualified sick leave wages and qualified family leave wages. Credits for sick and family leave for certain self-employed individuals. ![]()
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