When you request to our office,we ask you some questions on your tax situation.
After that,we offer your tax preparation fee.
If you agree,we ask you to provide your information and we prepare your tax return.
When we completed,we ask for your payment of the fee.
U.S.citizen and resident alien are taxed on the worldwide income in U.S.A.
Resident alien is a green card holder or is present in the U.S.A on at
least; (1)31 days during the current year,and (2)183
days during the 3-year period that includes the current year and the 2
years immediately before that, counting: ・All
the days you were present in the current year, and ・1/3
of the days you were present in the first year before the current year,
and ・1/6 of the days you were present in the second year
before the current year
The regular due date for individual tax returns and tax payment is April
You may reuest an extension by filing IRS Form 4868.Extended tax returns
are due by October 15.
An extension doesn't grant an additional time to pay.Interest and penalties
will continue to accrue on any unpaid balance.
You will be granted an automatic two-month extension to file and pay if
you,as a U.S.citizen or legal U.S.resident,live outside the U.S.A and your
main place of business is outside the U.S.A.
Filing requirement thresholds(gross income)
Single:＄９，７５０(６５ or over:＄１１，２００)
Married filing jointly:＄１９，５００ ○６５
or over(one spouse):＄２０，６５０,６５ or over(both spouses):＄２１，８００
Marrried filing separately:＄３，８００
Head of household:＄１２，５００(６５ or over:$１３，９５０)
Qualifying widow or widower:＄１５，７００(６５ or over:＄１６，８５０)
You need to file tax returns to claim the refund,even when gross income
is below the filing requirement thresholds.There are other odd filing requirement
Exemption and deduction
There are two types to reduce your taxable income.One is the personal exemption
and the other is the deduction.
The 2012 exemption amount is ＄３，８００per person.
You may choose to take the standard deduction or itemized deductions.
Standard deduction amounts are the followings. (1)Single or married filing separately;＄５，９５０ (2)Married filing jointly or qualifying widow(er);＄１１，９００ (3)Head of household;＄８，７００
Itemized deductions are based on specific personal expenses.They are taken
instead of the standard deduction.You need to keep the evidence for the
following expenses(exclude the expenses your company paid). (1)Medical
expenses (2)State,local income
taxes(or sales taxes),real estate taxes,personal property taxes, foreign
income taxes (3)Mortgage interest
and other deductible interest (4)Charitable
contribution (5)Casualty and theft
losses (6)Unreimbursed job-related
expenses (7)Tax counseling,preparation,and
assistance (8)Other deductible expenses
Tax credits can reduce your tax liability.You need to know each condition
of tax credit.
Earned income tax credit;This credit is refundable and for certain people
Foreign tax credit;You can claim your foreign income tax.
Credit for child and dependent care expense;The expenses for daycare services
may be claimed.
Education credit;This credit is for postsecondary education expenses.
Retirement savings contributions credit(Saver's credit);You can claim if
you made a qualifying contribution to a retirement plan.
Child tax credit;You can claim up to $1,000 per qualifying child.
Residential energy credit;When you purchase certain qualified energy-efficient
improvements for your main home,this credit may be allowed.