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The 1040ez

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