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2012 Income Tax Form

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2012 Income Tax Form

2012 income tax form Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. 2012 income tax form It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). 2012 income tax form The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2012 income tax form Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 2012 income tax form S. 2012 income tax form citizen, a U. 2012 income tax form S. 2012 income tax form national, or a U. 2012 income tax form S. 2012 income tax form resident alien. 2012 income tax form For more information, see Publication 519, U. 2012 income tax form S. 2012 income tax form Tax Guide for Aliens. 2012 income tax form If the child was adopted, see Adopted child , later. 2012 income tax form For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). 2012 income tax form Example. 2012 income tax form Your 10-year-old nephew lives in Mexico and qualifies as your dependent. 2012 income tax form Because he is not a U. 2012 income tax form S. 2012 income tax form citizen, U. 2012 income tax form S. 2012 income tax form national, or U. 2012 income tax form S. 2012 income tax form resident alien, he is not a qualifying child for the child tax credit. 2012 income tax form Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). 2012 income tax form   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 2012 income tax form   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. 2012 income tax form To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 2012 income tax form For more information about the substantial presence test, see Publication 519, U. 2012 income tax form S. 2012 income tax form Tax Guide for Aliens. 2012 income tax form Adopted child. 2012 income tax form   An adopted child is always treated as your own child. 2012 income tax form An adopted child includes a child lawfully placed with you for legal adoption. 2012 income tax form   If you are a U. 2012 income tax form S. 2012 income tax form citizen or U. 2012 income tax form S. 2012 income tax form national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. 2012 income tax form Exceptions to time lived with you. 2012 income tax form    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. 2012 income tax form Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 2012 income tax form   There are also exceptions for kidnapped children and children of divorced or separated parents. 2012 income tax form For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 2012 income tax form Qualifying child of more than one person. 2012 income tax form   A special rule applies if your qualifying child is the qualifying child of more than one person. 2012 income tax form For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 2012 income tax form Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 2012 income tax form The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. 2012 income tax form If this amount is zero, you cannot take this credit because there is no tax to reduce. 2012 income tax form But you may be able to take the additional child tax credit. 2012 income tax form See Additional Child Tax Credit, later. 2012 income tax form Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2012 income tax form Married filing jointly – $110,000. 2012 income tax form Single, head of household, or qualifying widow(er) – $75,000. 2012 income tax form Married filing separately – $55,000. 2012 income tax form Modified AGI. 2012 income tax form   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 2012 income tax form Any amount excluded from income because of the exclusion of income from Puerto Rico. 2012 income tax form On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 2012 income tax form ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 2012 income tax form Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2012 income tax form Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2012 income tax form Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2012 income tax form   If you do not have any of the above, your modified AGI is the same as your AGI. 2012 income tax form AGI. 2012 income tax form   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 2012 income tax form Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. 2012 income tax form You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. 2012 income tax form You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 2012 income tax form Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. 2012 income tax form Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. 2012 income tax form Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. 2012 income tax form For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. 2012 income tax form Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2012 income tax form The additional child tax credit may give you a refund even if you do not owe any tax. 2012 income tax form How to claim the additional child tax credit. 2012 income tax form   To claim the additional child tax credit, follow the steps below. 2012 income tax form Make sure you figured the amount, if any, of your child tax credit. 2012 income tax form If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 2012 income tax form If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. 2012 income tax form Child Tax Credit Worksheet This image is too large to be displayed in the current screen. 2012 income tax form Please click the link to view the image. 2012 income tax form Child tax worksheet - page 1. 2012 income tax form Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. 2012 income tax form Please click the link to view the image. 2012 income tax form Child tax worksheet - page 2. 2012 income tax form Line 11 Worksheet This image is too large to be displayed in the current screen. 2012 income tax form Please click the link to view the image. 2012 income tax form Line 11 worksheet - page 1. 2012 income tax form Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. 2012 income tax form Please click the link to view the image. 2012 income tax form Line 11 worksheet - page 2. 2012 income tax form 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. 2012 income tax form  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 2012 income tax form  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. 2012 income tax form     1. 2012 income tax form a. 2012 income tax form Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. 2012 income tax form     b. 2012 income tax form Enter the amount of any nontaxable combat pay received. 2012 income tax form Also enter this amount on Schedule 8812, line 4b. 2012 income tax form This amount should be shown in Form(s) W-2, box 12, with code Q. 2012 income tax form 1b. 2012 income tax form       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. 2012 income tax form Otherwise, skip lines 2a through 2e and go to line 3. 2012 income tax form     2. 2012 income tax form a. 2012 income tax form Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. 2012 income tax form     b. 2012 income tax form Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 2012 income tax form * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 2012 income tax form Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. 2012 income tax form Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. 2012 income tax form     c. 2012 income tax form Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. 2012 income tax form * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 2012 income tax form Do not include on this line any amounts exempt from self-employment tax 2c. 2012 income tax form         d. 2012 income tax form If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. 2012 income tax form Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. 2012 income tax form         e. 2012 income tax form If line 2c is a profit, enter the smaller of line 2c or line 2d. 2012 income tax form If line 2c is a (loss), enter the (loss) from line 2c. 2012 income tax form 2e. 2012 income tax form   3. 2012 income tax form Combine lines 1a, 1b, 2a, 2b, and 2e. 2012 income tax form If zero or less, stop. 2012 income tax form Do not complete the rest of this worksheet. 2012 income tax form Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. 2012 income tax form   4. 2012 income tax form Enter any amount included on line 1a that is:               a. 2012 income tax form A scholarship or fellowship grant not reported on Form W-2 4a. 2012 income tax form         b. 2012 income tax form For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. 2012 income tax form         c. 2012 income tax form A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). 2012 income tax form This amount may be shown in box 11 of your Form W-2. 2012 income tax form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 2012 income tax form 4c. 2012 income tax form       5. 2012 income tax form a. 2012 income tax form Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. 2012 income tax form Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. 2012 income tax form             b. 2012 income tax form Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. 2012 income tax form 5b. 2012 income tax form             c. 2012 income tax form Subtract line 5b from line 5a 5c. 2012 income tax form       6. 2012 income tax form Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. 2012 income tax form       7. 2012 income tax form Add lines 4a through 4c, 5c, and 6 7. 2012 income tax form   8. 2012 income tax form Subtract line 7 from line 3 8. 2012 income tax form       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. 2012 income tax form If you were sent here from Schedule 8812, enter this amount on line 4a of that form. 2012 income tax form     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. 2012 income tax form Put your name and social security number on Schedule SE and attach it to your return. 2012 income tax form                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. 2012 income tax form  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 2012 income tax form               1. 2012 income tax form a. 2012 income tax form Enter the amount from Form 1040A, line 7 1a. 2012 income tax form         b. 2012 income tax form Enter the amount of any nontaxable combat pay received. 2012 income tax form Also enter this amount on Schedule 8812, line 4b. 2012 income tax form This amount should be shown in Form(s) W-2, box 12, with code Q. 2012 income tax form 1b. 2012 income tax form         c. 2012 income tax form Add lines 1a and 1b. 2012 income tax form     1c. 2012 income tax form   2. 2012 income tax form Enter any amount included on line 1a that is:           a. 2012 income tax form A scholarship or fellowship grant not reported on Form W-2 2a. 2012 income tax form         b. 2012 income tax form For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. 2012 income tax form         c. 2012 income tax form A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). 2012 income tax form This amount may be shown in box 11 of your Form W-2. 2012 income tax form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. 2012 income tax form       3. 2012 income tax form Add lines 2a through 2c 3. 2012 income tax form   4. 2012 income tax form Subtract line 3 from line 1c. 2012 income tax form Enter the result here and on line 2 of the Line 11 Worksheet 4. 2012 income tax form                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. 2012 income tax form Social security tax, Medicare tax, and Additional Medicare Tax on wages. 2012 income tax form 1. 2012 income tax form Enter the social security tax withheld (Form(s) W-2, box 4) 1. 2012 income tax form   2. 2012 income tax form Enter the Medicare tax withheld (Form(s) W-2, box 6). 2012 income tax form Box 6 includes any Additional Medicare Tax 2. 2012 income tax form   3. 2012 income tax form Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. 2012 income tax form   4. 2012 income tax form Add lines 1, 2, and 3 4. 2012 income tax form   5. 2012 income tax form Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. 2012 income tax form   6. 2012 income tax form Subtract line 5 from line 4 6. 2012 income tax form   Additional Medicare Tax on Self-Employment Income. 2012 income tax form 7. 2012 income tax form Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. 2012 income tax form   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). 2012 income tax form Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. 2012 income tax form Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. 2012 income tax form 8. 2012 income tax form Enter the Tier 1 tax (Form(s) W-2, box 14) 8. 2012 income tax form   9. 2012 income tax form Enter the Medicare tax (Form(s) W-2, box 14) 9. 2012 income tax form   10. 2012 income tax form Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). 2012 income tax form Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. 2012 income tax form   11. 2012 income tax form Add lines 8, 9, and 10 11. 2012 income tax form   12. 2012 income tax form Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. 2012 income tax form   13. 2012 income tax form Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. 2012 income tax form   14. 2012 income tax form Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). 2012 income tax form Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. 2012 income tax form   15. 2012 income tax form Add lines 12, 13, and 14 15. 2012 income tax form   Line 6 amount 16. 2012 income tax form Add lines 6, 7, 11, and 15. 2012 income tax form Enter here and on line 6 of the Line 11 Worksheet. 2012 income tax form 16. 2012 income tax form   Paperwork Reduction Act Notice. 2012 income tax form   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. 2012 income tax form You are required to give us the information if requested. 2012 income tax form We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. 2012 income tax form   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. 2012 income tax form Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. 2012 income tax form Generally, tax returns and return information are confidential, as required by section 6103. 2012 income tax form   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. 2012 income tax form For the estimated averages, see the instructions for your income tax return. 2012 income tax form   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. 2012 income tax form See Comments and suggestions , earlier. 2012 income tax form How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2012 income tax form Free help with your tax return. 2012 income tax form   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 income tax form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 income tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 income tax form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 income tax form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 income tax form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 income tax form gov, download the IRS2Go app, or call 1-800-906-9887. 2012 income tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 income tax form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 income tax form aarp. 2012 income tax form org/money/taxaide or call 1-888-227-7669. 2012 income tax form For more information on these programs, go to IRS. 2012 income tax form gov and enter “VITA” in the search box. 2012 income tax form Internet. 2012 income tax form    IRS. 2012 income tax form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 income tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 income tax form Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2012 income tax form Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 income tax form gov or download the IRS2Go app and select the Refund Status option. 2012 income tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 income tax form Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2012 income tax form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 income tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 income tax form Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 income tax form No need to wait on the phone or stand in line. 2012 income tax form The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2012 income tax form When you reach the response screen, you can print the entire interview and the final response for your records. 2012 income tax form New subject areas are added on a regular basis. 2012 income tax form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 income tax form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 income tax form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 income tax form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 income tax form When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2012 income tax form Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2012 income tax form You can also ask the IRS to mail a return or an account transcript to you. 2012 income tax form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 income tax form gov or by calling 1-800-908-9946. 2012 income tax form Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 income tax form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 income tax form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 income tax form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2012 income tax form Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 income tax form gov and enter Where's My Amended Return? in the search box. 2012 income tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 income tax form It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 income tax form Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 income tax form gov. 2012 income tax form Select the Payment tab on the front page of IRS. 2012 income tax form gov for more information. 2012 income tax form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 income tax form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 income tax form gov. 2012 income tax form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2012 income tax form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 income tax form gov. 2012 income tax form Request an Electronic Filing PIN by going to IRS. 2012 income tax form gov and entering Electronic Filing PIN in the search box. 2012 income tax form Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 income tax form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 income tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 income tax form An employee can answer questions about your tax account or help you set up a payment plan. 2012 income tax form Before you visit, check the Office Locator on IRS. 2012 income tax form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 income tax form If you have a special need, such as a disability, you can request an appointment. 2012 income tax form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 income tax form Apply for an Employer Identification Number (EIN). 2012 income tax form Go to IRS. 2012 income tax form gov and enter Apply for an EIN in the search box. 2012 income tax form Read the Internal Revenue Code, regulations, or other official guidance. 2012 income tax form Read Internal Revenue Bulletins. 2012 income tax form Sign up to receive local and national tax news and more by email. 2012 income tax form Just click on “subscriptions” above the search box on IRS. 2012 income tax form gov and choose from a variety of options. 2012 income tax form    Phone. 2012 income tax form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 income tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 income tax form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 income tax form gov, or download the IRS2Go app. 2012 income tax form Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 income tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 income tax form Most VITA and TCE sites offer free electronic filing. 2012 income tax form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 income tax form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 income tax form Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2012 income tax form If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 income tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 income tax form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 income tax form Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 income tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 income tax form Note, the above information is for our automated hotline. 2012 income tax form Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2012 income tax form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 income tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 income tax form It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 income tax form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2012 income tax form You should receive your order within 10 business days. 2012 income tax form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 income tax form If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2012 income tax form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 income tax form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 income tax form These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 income tax form    Walk-in. 2012 income tax form You can find a selection of forms, publications and services — in-person. 2012 income tax form Products. 2012 income tax form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 income tax form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 income tax form Services. 2012 income tax form You can walk in to your local TAC for face-to-face tax help. 2012 income tax form An employee can answer questions about your tax account or help you set up a payment plan. 2012 income tax form Before visiting, use the Office Locator tool on IRS. 2012 income tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 income tax form    Mail. 2012 income tax form You can send your order for forms, instructions, and publications to the address below. 2012 income tax form You should receive a response within 10 business days after your request is received. 2012 income tax form Internal Revenue Service 1201 N. 2012 income tax form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 income tax form The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 income tax form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 income tax form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 income tax form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2012 income tax form You face (or your business is facing) an immediate threat of adverse action. 2012 income tax form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 income tax form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2012 income tax form Here's why we can help: TAS is an independent organization within the IRS. 2012 income tax form Our advocates know how to work with the IRS. 2012 income tax form Our services are free and tailored to meet your needs. 2012 income tax form We have offices in every state, the District of Columbia, and Puerto Rico. 2012 income tax form   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2012 income tax form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 income tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 income tax form Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2012 income tax form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 income tax form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 income tax form Prev  Up  Next   Home   More Online Publications
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IRS Warns of New Email Phishing Scheme Falsely Claiming to be from the Taxpayer Advocate Service

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IR-2014-39, March 28, 2014

WASHINGTON —The Internal Revenue Service today warned consumers to be on the lookout for a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number. 

‪The fake emails may include the following message: “Your reported 2013 income is flagged for review due to a document processing error. Your case has been forwarded to the Taxpayer Advocate Service for resolution assistance. To avoid delays processing your 2013 filing contact the Taxpayer Advocate Service for resolution assistance.” 

‪Recipients are directed to click on links that supposedly provide information about the "advocate" assigned to their case or that let them "review reported income." The links lead to web pages that solicit personal information. 

‪Taxpayers who get these messages should not respond to the email or click on the links. Instead, they should forward the scam emails to the IRS at phishing@irs.gov. For more information, visit the IRS's Report Phishing web page.

The Taxpayer Advocate Service is a legitimate IRS organization that helps taxpayers resolve federal tax issues that have not been resolved through the normal IRS channels. The IRS, including TAS, does not initiate contact with taxpayers by email, texting or any social media. 

‪For more on scams to guard against see the "Dirty Dozen" list on IRS.gov.

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Page Last Reviewed or Updated: 28-Mar-2014

The 2012 Income Tax Form

2012 income tax form 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. 2012 income tax form . 2012 income tax form What is the difference between a resident alien and a nonresident alien for tax purposes? . 2012 income tax form 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? . 2012 income tax form I am a student with an F-1 Visa. 2012 income tax form I was told that I was an exempt individual. 2012 income tax form Does this mean I am exempt from paying U. 2012 income tax form S. 2012 income tax form tax? . 2012 income tax form I am a resident alien. 2012 income tax form Can I claim any treaty benefits? . 2012 income tax form I am a nonresident alien with no dependents. 2012 income tax form I am working temporarily for a U. 2012 income tax form S. 2012 income tax form company. 2012 income tax form What return do I file? . 2012 income tax form I came to the United States on June 30th of last year. 2012 income tax form I have an H-1B Visa. 2012 income tax form What is my tax status, resident alien or nonresident alien? What tax return do I file? . 2012 income tax form When is my Form 1040NR due? . 2012 income tax form My spouse is a nonresident alien. 2012 income tax form Does he need a social security number? . 2012 income tax form I am a nonresident alien. 2012 income tax form Can I file a joint return with my spouse? . 2012 income tax form I have an H-1B Visa and my husband has an F-1 Visa. 2012 income tax form We both lived in the United States all of last year and had income. 2012 income tax form What kind of form should we file? Do we file separate returns or a joint return? . 2012 income tax form Is a dual-resident taxpayer the same as a dual-status taxpayer? . 2012 income tax form I am a nonresident alien and invested money in the U. 2012 income tax form S. 2012 income tax form stock market through a U. 2012 income tax form S. 2012 income tax form brokerage company. 2012 income tax form Are the dividends and the capital gains taxable? If yes, how are they taxed? . 2012 income tax form I am a nonresident alien. 2012 income tax form I receive U. 2012 income tax form S. 2012 income tax form social security benefits. 2012 income tax form Are my benefits taxable? . 2012 income tax form Do I have to pay taxes on my scholarship? . 2012 income tax form I am a nonresident alien. 2012 income tax form Can I claim the standard deduction? . 2012 income tax form I am a dual-status taxpayer. 2012 income tax form Can I claim the standard deduction? . 2012 income tax form I am filing Form 1040NR. 2012 income tax form Can I claim itemized deductions? . 2012 income tax form I am not a U. 2012 income tax form S. 2012 income tax form citizen. 2012 income tax form What exemptions can I claim? . 2012 income tax form What exemptions can I claim as a dual-status taxpayer? . 2012 income tax form I am single with a dependent child. 2012 income tax form I was a dual-status alien in 2013. 2012 income tax form Can I claim the earned income credit on my 2013 tax return? . 2012 income tax form I am a nonresident alien student. 2012 income tax form Can I claim an education credit on my Form 1040NR? . 2012 income tax form I am a nonresident alien, temporarily working in the U. 2012 income tax form S. 2012 income tax form under a J visa. 2012 income tax form Am I subject to social security and Medicare taxes? . 2012 income tax form I am a nonresident alien student. 2012 income tax form Social security taxes were withheld from my pay in error. 2012 income tax form How do I get a refund of these taxes? . 2012 income tax form I am an alien who will be leaving the United States. 2012 income tax form What forms do I have to file before I leave? . 2012 income tax form I filed a Form 1040-C when I left the United States. 2012 income tax form Do I still have to file an annual U. 2012 income tax form S. 2012 income tax form tax return? . 2012 income tax form 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. 2012 income tax form S. 2012 income tax form citizen. 2012 income tax form Aliens are classified as resident aliens and nonresident aliens. 2012 income tax form Resident aliens are taxed on their worldwide income, the same as U. 2012 income tax form S. 2012 income tax form citizens. 2012 income tax form Nonresident aliens are taxed only on their U. 2012 income tax form S. 2012 income tax form source income and certain foreign source income that is effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. 2012 income tax form These are the same rates that apply to U. 2012 income tax form S. 2012 income tax form citizens and residents. 2012 income tax form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2012 income tax form The term “exempt individual” does not refer to someone exempt from U. 2012 income tax form S. 2012 income tax form tax. 2012 income tax form 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. 2012 income tax form See chapter 1 . 2012 income tax form Generally, you cannot claim tax treaty benefits as a resident alien. 2012 income tax form However, there are exceptions. 2012 income tax form See Effect of Tax Treaties in chapter 1. 2012 income tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2012 income tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2012 income tax form S. 2012 income tax form source income on which tax was not fully paid by the amount withheld. 2012 income tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2012 income tax form You were a dual-status alien last year. 2012 income tax form 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. 2012 income tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2012 income tax form File Form 1040. 2012 income tax form Print “Dual-Status Return” across the top. 2012 income tax form Attach a statement showing your U. 2012 income tax form S. 2012 income tax form source income for the part of the year you were a nonresident. 2012 income tax form You may use Form 1040NR as the statement. 2012 income tax form Print “Dual-Status Statement” across the top. 2012 income tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2012 income tax form If you are an employee and you receive wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 income tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 income tax form If you are not an employee who receives wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 income tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 income tax form For more information on when and where to file, see chapter 7 . 2012 income tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 income tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 income tax form If you are a U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 income tax form See Identification Number in chapter 5 for more information. 2012 income tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 income tax form However, nonresident aliens married to U. 2012 income tax form S. 2012 income tax form citizens or residents can choose to be treated as U. 2012 income tax form S. 2012 income tax form residents and file joint returns. 2012 income tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 income tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 income tax form 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. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 income tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 income tax form No. 2012 income tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 income tax form See Effect of Tax Treaties in chapter 1. 2012 income tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 income tax form See chapter 6 . 2012 income tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 income tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 income tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 income tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 income tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 income tax form If the capital gains and dividends are effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 income tax form S. 2012 income tax form citizens and residents. 2012 income tax form If you are a nonresident alien, 85% of any U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form See The 30% Tax in chapter 4. 2012 income tax form If you are a nonresident alien and the scholarship is not from U. 2012 income tax form S. 2012 income tax form sources, it is not subject to U. 2012 income tax form S. 2012 income tax form tax. 2012 income tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 income tax form S. 2012 income tax form sources. 2012 income tax form If your scholarship is from U. 2012 income tax form S. 2012 income tax form sources or you are a resident alien, your scholarship is subject to U. 2012 income tax form S. 2012 income tax form tax according to the following rules. 2012 income tax form 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. 2012 income tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 income tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 income tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 income tax form Nonresident aliens cannot claim the standard deduction. 2012 income tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 income tax form You cannot claim the standard deduction allowed on Form 1040. 2012 income tax form However, you can itemize any allowable deductions. 2012 income tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 income tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form See Itemized Deductions in chapter 5. 2012 income tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 income tax form S. 2012 income tax form citizens. 2012 income tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 income tax form S. 2012 income tax form tax return. 2012 income tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 income tax form S. 2012 income tax form nationals; and for students and business apprentices from India. 2012 income tax form See Exemptions in chapter 5. 2012 income tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 income tax form 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. 2012 income tax form 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. 2012 income tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 income tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 income tax form See chapter 6 for more information on dual-status aliens. 2012 income tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 income tax form However, if you are married and choose to file a joint return with a U. 2012 income tax form S. 2012 income tax form citizen or resident spouse, you may be eligible for these credits. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form 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. 2012 income tax form See Social Security and Medicare Taxes in chapter 8. 2012 income tax form 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. 2012 income tax form 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. 2012 income tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2012 income tax form See Refund of Taxes Withheld in Error in chapter 8. 2012 income tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2012 income tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012 income tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012 income tax form These forms are discussed in chapter 11. 2012 income tax form Form 1040-C is not an annual U. 2012 income tax form S. 2012 income tax form income tax return. 2012 income tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2012 income tax form Chapters 5 and 7 discuss filing an annual U. 2012 income tax form S. 2012 income tax form income tax return. 2012 income tax form . 2012 income tax form 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. 2012 income tax form These are the same rates that apply to U. 2012 income tax form S. 2012 income tax form citizens and residents. 2012 income tax form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2012 income tax form The term “exempt individual” does not refer to someone exempt from U. 2012 income tax form S. 2012 income tax form tax. 2012 income tax form 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. 2012 income tax form See chapter 1 . 2012 income tax form Generally, you cannot claim tax treaty benefits as a resident alien. 2012 income tax form However, there are exceptions. 2012 income tax form See Effect of Tax Treaties in chapter 1. 2012 income tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2012 income tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2012 income tax form S. 2012 income tax form source income on which tax was not fully paid by the amount withheld. 2012 income tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2012 income tax form You were a dual-status alien last year. 2012 income tax form 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. 2012 income tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2012 income tax form File Form 1040. 2012 income tax form Print “Dual-Status Return” across the top. 2012 income tax form Attach a statement showing your U. 2012 income tax form S. 2012 income tax form source income for the part of the year you were a nonresident. 2012 income tax form You may use Form 1040NR as the statement. 2012 income tax form Print “Dual-Status Statement” across the top. 2012 income tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2012 income tax form If you are an employee and you receive wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 income tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 income tax form If you are not an employee who receives wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 income tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 income tax form For more information on when and where to file, see chapter 7 . 2012 income tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 income tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 income tax form If you are a U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 income tax form See Identification Number in chapter 5 for more information. 2012 income tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 income tax form However, nonresident aliens married to U. 2012 income tax form S. 2012 income tax form citizens or residents can choose to be treated as U. 2012 income tax form S. 2012 income tax form residents and file joint returns. 2012 income tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 income tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 income tax form 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. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 income tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 income tax form No. 2012 income tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 income tax form See Effect of Tax Treaties in chapter 1. 2012 income tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 income tax form See chapter 6 . 2012 income tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 income tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 income tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 income tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 income tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 income tax form If the capital gains and dividends are effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 income tax form S. 2012 income tax form citizens and residents. 2012 income tax form If you are a nonresident alien, 85% of any U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form See The 30% Tax in chapter 4. 2012 income tax form If you are a nonresident alien and the scholarship is not from U. 2012 income tax form S. 2012 income tax form sources, it is not subject to U. 2012 income tax form S. 2012 income tax form tax. 2012 income tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 income tax form S. 2012 income tax form sources. 2012 income tax form If your scholarship is from U. 2012 income tax form S. 2012 income tax form sources or you are a resident alien, your scholarship is subject to U. 2012 income tax form S. 2012 income tax form tax according to the following rules. 2012 income tax form 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. 2012 income tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 income tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 income tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 income tax form Nonresident aliens cannot claim the standard deduction. 2012 income tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 income tax form You cannot claim the standard deduction allowed on Form 1040. 2012 income tax form However, you can itemize any allowable deductions. 2012 income tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 income tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form See Itemized Deductions in chapter 5. 2012 income tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 income tax form S. 2012 income tax form citizens. 2012 income tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 income tax form S. 2012 income tax form tax return. 2012 income tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 income tax form S. 2012 income tax form nationals; and for students and business apprentices from India. 2012 income tax form See Exemptions in chapter 5. 2012 income tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 income tax form 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. 2012 income tax form 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. 2012 income tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 income tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 income tax form See chapter 6 for more information on dual-status aliens. 2012 income tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 income tax form However, if you are married and choose to file a joint return with a U. 2012 income tax form S. 2012 income tax form citizen or resident spouse, you may be eligible for these credits. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form 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. 2012 income tax form See Social Security and Medicare Taxes in chapter 8. 2012 income tax form 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. 2012 income tax form 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. 2012 income tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2012 income tax form See Refund of Taxes Withheld in Error in chapter 8. 2012 income tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2012 income tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012 income tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012 income tax form These forms are discussed in chapter 11. 2012 income tax form Form 1040-C is not an annual U. 2012 income tax form S. 2012 income tax form income tax return. 2012 income tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2012 income tax form Chapters 5 and 7 discuss filing an annual U. 2012 income tax form S. 2012 income tax form income tax return. 2012 income tax form . 2012 income tax form I am a student with an F-1 Visa. 2012 income tax form I was told that I was an exempt individual. 2012 income tax form Does this mean I am exempt from paying U. 2012 income tax form S. 2012 income tax form tax? The term “exempt individual” does not refer to someone exempt from U. 2012 income tax form S. 2012 income tax form tax. 2012 income tax form 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. 2012 income tax form See chapter 1 . 2012 income tax form Generally, you cannot claim tax treaty benefits as a resident alien. 2012 income tax form However, there are exceptions. 2012 income tax form See Effect of Tax Treaties in chapter 1. 2012 income tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2012 income tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2012 income tax form S. 2012 income tax form source income on which tax was not fully paid by the amount withheld. 2012 income tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2012 income tax form You were a dual-status alien last year. 2012 income tax form 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. 2012 income tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2012 income tax form File Form 1040. 2012 income tax form Print “Dual-Status Return” across the top. 2012 income tax form Attach a statement showing your U. 2012 income tax form S. 2012 income tax form source income for the part of the year you were a nonresident. 2012 income tax form You may use Form 1040NR as the statement. 2012 income tax form Print “Dual-Status Statement” across the top. 2012 income tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2012 income tax form If you are an employee and you receive wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 income tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 income tax form If you are not an employee who receives wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 income tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 income tax form For more information on when and where to file, see chapter 7 . 2012 income tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 income tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 income tax form If you are a U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 income tax form See Identification Number in chapter 5 for more information. 2012 income tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 income tax form However, nonresident aliens married to U. 2012 income tax form S. 2012 income tax form citizens or residents can choose to be treated as U. 2012 income tax form S. 2012 income tax form residents and file joint returns. 2012 income tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 income tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 income tax form 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. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 income tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 income tax form No. 2012 income tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 income tax form See Effect of Tax Treaties in chapter 1. 2012 income tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 income tax form See chapter 6 . 2012 income tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 income tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 income tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 income tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 income tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 income tax form If the capital gains and dividends are effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 income tax form S. 2012 income tax form citizens and residents. 2012 income tax form If you are a nonresident alien, 85% of any U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form See The 30% Tax in chapter 4. 2012 income tax form If you are a nonresident alien and the scholarship is not from U. 2012 income tax form S. 2012 income tax form sources, it is not subject to U. 2012 income tax form S. 2012 income tax form tax. 2012 income tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 income tax form S. 2012 income tax form sources. 2012 income tax form If your scholarship is from U. 2012 income tax form S. 2012 income tax form sources or you are a resident alien, your scholarship is subject to U. 2012 income tax form S. 2012 income tax form tax according to the following rules. 2012 income tax form 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. 2012 income tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 income tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 income tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 income tax form Nonresident aliens cannot claim the standard deduction. 2012 income tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 income tax form You cannot claim the standard deduction allowed on Form 1040. 2012 income tax form However, you can itemize any allowable deductions. 2012 income tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 income tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form See Itemized Deductions in chapter 5. 2012 income tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 income tax form S. 2012 income tax form citizens. 2012 income tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 income tax form S. 2012 income tax form tax return. 2012 income tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 income tax form S. 2012 income tax form nationals; and for students and business apprentices from India. 2012 income tax form See Exemptions in chapter 5. 2012 income tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 income tax form 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. 2012 income tax form 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. 2012 income tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 income tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 income tax form See chapter 6 for more information on dual-status aliens. 2012 income tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 income tax form However, if you are married and choose to file a joint return with a U. 2012 income tax form S. 2012 income tax form citizen or resident spouse, you may be eligible for these credits. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form 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. 2012 income tax form See Social Security and Medicare Taxes in chapter 8. 2012 income tax form 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. 2012 income tax form 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. 2012 income tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2012 income tax form See Refund of Taxes Withheld in Error in chapter 8. 2012 income tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2012 income tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012 income tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012 income tax form These forms are discussed in chapter 11. 2012 income tax form Form 1040-C is not an annual U. 2012 income tax form S. 2012 income tax form income tax return. 2012 income tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2012 income tax form Chapters 5 and 7 discuss filing an annual U. 2012 income tax form S. 2012 income tax form income tax return. 2012 income tax form . 2012 income tax form I am a resident alien. 2012 income tax form Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. 2012 income tax form However, there are exceptions. 2012 income tax form See Effect of Tax Treaties in chapter 1. 2012 income tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2012 income tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2012 income tax form S. 2012 income tax form source income on which tax was not fully paid by the amount withheld. 2012 income tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2012 income tax form You were a dual-status alien last year. 2012 income tax form 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. 2012 income tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2012 income tax form File Form 1040. 2012 income tax form Print “Dual-Status Return” across the top. 2012 income tax form Attach a statement showing your U. 2012 income tax form S. 2012 income tax form source income for the part of the year you were a nonresident. 2012 income tax form You may use Form 1040NR as the statement. 2012 income tax form Print “Dual-Status Statement” across the top. 2012 income tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2012 income tax form If you are an employee and you receive wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 income tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 income tax form If you are not an employee who receives wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 income tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 income tax form For more information on when and where to file, see chapter 7 . 2012 income tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 income tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 income tax form If you are a U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 income tax form See Identification Number in chapter 5 for more information. 2012 income tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 income tax form However, nonresident aliens married to U. 2012 income tax form S. 2012 income tax form citizens or residents can choose to be treated as U. 2012 income tax form S. 2012 income tax form residents and file joint returns. 2012 income tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 income tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 income tax form 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. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 income tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 income tax form No. 2012 income tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 income tax form See Effect of Tax Treaties in chapter 1. 2012 income tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 income tax form See chapter 6 . 2012 income tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 income tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 income tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 income tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 income tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 income tax form If the capital gains and dividends are effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 income tax form S. 2012 income tax form citizens and residents. 2012 income tax form If you are a nonresident alien, 85% of any U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form See The 30% Tax in chapter 4. 2012 income tax form If you are a nonresident alien and the scholarship is not from U. 2012 income tax form S. 2012 income tax form sources, it is not subject to U. 2012 income tax form S. 2012 income tax form tax. 2012 income tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 income tax form S. 2012 income tax form sources. 2012 income tax form If your scholarship is from U. 2012 income tax form S. 2012 income tax form sources or you are a resident alien, your scholarship is subject to U. 2012 income tax form S. 2012 income tax form tax according to the following rules. 2012 income tax form 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. 2012 income tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 income tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 income tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 income tax form Nonresident aliens cannot claim the standard deduction. 2012 income tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 income tax form You cannot claim the standard deduction allowed on Form 1040. 2012 income tax form However, you can itemize any allowable deductions. 2012 income tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 income tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form See Itemized Deductions in chapter 5. 2012 income tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 income tax form S. 2012 income tax form citizens. 2012 income tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 income tax form S. 2012 income tax form tax return. 2012 income tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 income tax form S. 2012 income tax form nationals; and for students and business apprentices from India. 2012 income tax form See Exemptions in chapter 5. 2012 income tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 income tax form 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. 2012 income tax form 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. 2012 income tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 income tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 income tax form See chapter 6 for more information on dual-status aliens. 2012 income tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 income tax form However, if you are married and choose to file a joint return with a U. 2012 income tax form S. 2012 income tax form citizen or resident spouse, you may be eligible for these credits. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form 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. 2012 income tax form See Social Security and Medicare Taxes in chapter 8. 2012 income tax form 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. 2012 income tax form 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. 2012 income tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2012 income tax form See Refund of Taxes Withheld in Error in chapter 8. 2012 income tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2012 income tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012 income tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012 income tax form These forms are discussed in chapter 11. 2012 income tax form Form 1040-C is not an annual U. 2012 income tax form S. 2012 income tax form income tax return. 2012 income tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2012 income tax form Chapters 5 and 7 discuss filing an annual U. 2012 income tax form S. 2012 income tax form income tax return. 2012 income tax form . 2012 income tax form I am a nonresident alien with no dependents. 2012 income tax form I am working temporarily for a U. 2012 income tax form S. 2012 income tax form company. 2012 income tax form 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. 2012 income tax form S. 2012 income tax form source income on which tax was not fully paid by the amount withheld. 2012 income tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2012 income tax form You were a dual-status alien last year. 2012 income tax form 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. 2012 income tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2012 income tax form File Form 1040. 2012 income tax form Print “Dual-Status Return” across the top. 2012 income tax form Attach a statement showing your U. 2012 income tax form S. 2012 income tax form source income for the part of the year you were a nonresident. 2012 income tax form You may use Form 1040NR as the statement. 2012 income tax form Print “Dual-Status Statement” across the top. 2012 income tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2012 income tax form If you are an employee and you receive wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 income tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 income tax form If you are not an employee who receives wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 income tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 income tax form For more information on when and where to file, see chapter 7 . 2012 income tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 income tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 income tax form If you are a U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 income tax form See Identification Number in chapter 5 for more information. 2012 income tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 income tax form However, nonresident aliens married to U. 2012 income tax form S. 2012 income tax form citizens or residents can choose to be treated as U. 2012 income tax form S. 2012 income tax form residents and file joint returns. 2012 income tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 income tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 income tax form 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. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 income tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 income tax form No. 2012 income tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 income tax form See Effect of Tax Treaties in chapter 1. 2012 income tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 income tax form See chapter 6 . 2012 income tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 income tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 income tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 income tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 income tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 income tax form If the capital gains and dividends are effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 income tax form S. 2012 income tax form citizens and residents. 2012 income tax form If you are a nonresident alien, 85% of any U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form See The 30% Tax in chapter 4. 2012 income tax form If you are a nonresident alien and the scholarship is not from U. 2012 income tax form S. 2012 income tax form sources, it is not subject to U. 2012 income tax form S. 2012 income tax form tax. 2012 income tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 income tax form S. 2012 income tax form sources. 2012 income tax form If your scholarship is from U. 2012 income tax form S. 2012 income tax form sources or you are a resident alien, your scholarship is subject to U. 2012 income tax form S. 2012 income tax form tax according to the following rules. 2012 income tax form 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. 2012 income tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 income tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 income tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 income tax form Nonresident aliens cannot claim the standard deduction. 2012 income tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 income tax form You cannot claim the standard deduction allowed on Form 1040. 2012 income tax form However, you can itemize any allowable deductions. 2012 income tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 income tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form See Itemized Deductions in chapter 5. 2012 income tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 income tax form S. 2012 income tax form citizens. 2012 income tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 income tax form S. 2012 income tax form tax return. 2012 income tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 income tax form S. 2012 income tax form nationals; and for students and business apprentices from India. 2012 income tax form See Exemptions in chapter 5. 2012 income tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 income tax form 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. 2012 income tax form 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. 2012 income tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 income tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 income tax form See chapter 6 for more information on dual-status aliens. 2012 income tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 income tax form However, if you are married and choose to file a joint return with a U. 2012 income tax form S. 2012 income tax form citizen or resident spouse, you may be eligible for these credits. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form 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. 2012 income tax form See Social Security and Medicare Taxes in chapter 8. 2012 income tax form 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. 2012 income tax form 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. 2012 income tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2012 income tax form See Refund of Taxes Withheld in Error in chapter 8. 2012 income tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2012 income tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012 income tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012 income tax form These forms are discussed in chapter 11. 2012 income tax form Form 1040-C is not an annual U. 2012 income tax form S. 2012 income tax form income tax return. 2012 income tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2012 income tax form Chapters 5 and 7 discuss filing an annual U. 2012 income tax form S. 2012 income tax form income tax return. 2012 income tax form . 2012 income tax form I came to the United States on June 30th of last year. 2012 income tax form I have an H-1B Visa. 2012 income tax form What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. 2012 income tax form 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. 2012 income tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2012 income tax form File Form 1040. 2012 income tax form Print “Dual-Status Return” across the top. 2012 income tax form Attach a statement showing your U. 2012 income tax form S. 2012 income tax form source income for the part of the year you were a nonresident. 2012 income tax form You may use Form 1040NR as the statement. 2012 income tax form Print “Dual-Status Statement” across the top. 2012 income tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2012 income tax form If you are an employee and you receive wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 income tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 income tax form If you are not an employee who receives wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 income tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 income tax form For more information on when and where to file, see chapter 7 . 2012 income tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 income tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 income tax form If you are a U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 income tax form See Identification Number in chapter 5 for more information. 2012 income tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 income tax form However, nonresident aliens married to U. 2012 income tax form S. 2012 income tax form citizens or residents can choose to be treated as U. 2012 income tax form S. 2012 income tax form residents and file joint returns. 2012 income tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 income tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 income tax form 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. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 income tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 income tax form No. 2012 income tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 income tax form See Effect of Tax Treaties in chapter 1. 2012 income tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 income tax form See chapter 6 . 2012 income tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 income tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 income tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 income tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 income tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 income tax form If the capital gains and dividends are effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 income tax form S. 2012 income tax form citizens and residents. 2012 income tax form If you are a nonresident alien, 85% of any U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form See The 30% Tax in chapter 4. 2012 income tax form If you are a nonresident alien and the scholarship is not from U. 2012 income tax form S. 2012 income tax form sources, it is not subject to U. 2012 income tax form S. 2012 income tax form tax. 2012 income tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 income tax form S. 2012 income tax form sources. 2012 income tax form If your scholarship is from U. 2012 income tax form S. 2012 income tax form sources or you are a resident alien, your scholarship is subject to U. 2012 income tax form S. 2012 income tax form tax according to the following rules. 2012 income tax form 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. 2012 income tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 income tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 income tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 income tax form Nonresident aliens cannot claim the standard deduction. 2012 income tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 income tax form You cannot claim the standard deduction allowed on Form 1040. 2012 income tax form However, you can itemize any allowable deductions. 2012 income tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 income tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form See Itemized Deductions in chapter 5. 2012 income tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 income tax form S. 2012 income tax form citizens. 2012 income tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 income tax form S. 2012 income tax form tax return. 2012 income tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 income tax form S. 2012 income tax form nationals; and for students and business apprentices from India. 2012 income tax form See Exemptions in chapter 5. 2012 income tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 income tax form 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. 2012 income tax form 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. 2012 income tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 income tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 income tax form See chapter 6 for more information on dual-status aliens. 2012 income tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 income tax form However, if you are married and choose to file a joint return with a U. 2012 income tax form S. 2012 income tax form citizen or resident spouse, you may be eligible for these credits. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form 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. 2012 income tax form See Social Security and Medicare Taxes in chapter 8. 2012 income tax form 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. 2012 income tax form 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. 2012 income tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2012 income tax form See Refund of Taxes Withheld in Error in chapter 8. 2012 income tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2012 income tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012 income tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012 income tax form These forms are discussed in chapter 11. 2012 income tax form Form 1040-C is not an annual U. 2012 income tax form S. 2012 income tax form income tax return. 2012 income tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2012 income tax form Chapters 5 and 7 discuss filing an annual U. 2012 income tax form S. 2012 income tax form income tax return. 2012 income tax form . 2012 income tax form When is my Form 1040NR due? If you are an employee and you receive wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 income tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 income tax form If you are not an employee who receives wages subject to U. 2012 income tax form S. 2012 income tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 income tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 income tax form For more information on when and where to file, see chapter 7 . 2012 income tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 income tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 income tax form If you are a U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 income tax form See Identification Number in chapter 5 for more information. 2012 income tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 income tax form However, nonresident aliens married to U. 2012 income tax form S. 2012 income tax form citizens or residents can choose to be treated as U. 2012 income tax form S. 2012 income tax form residents and file joint returns. 2012 income tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 income tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 income tax form 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. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 income tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 income tax form No. 2012 income tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 income tax form See Effect of Tax Treaties in chapter 1. 2012 income tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 income tax form See chapter 6 . 2012 income tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 income tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 income tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 income tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 income tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 income tax form If the capital gains and dividends are effectively connected with a U. 2012 income tax form S. 2012 income tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 income tax form S. 2012 income tax form citizens and residents. 2012 income tax form If you are a nonresident alien, 85% of any U. 2012 income tax form S. 2012 income tax form 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. 2012 income tax form See The 30% Tax in chapter 4. 2012 income tax form If you are a nonresident alien and the scholarship is not from U. 2012 income tax form S. 2012 income tax form sources, it is not subject to U. 2012 income tax form S. 2012 income tax form tax. 2012 income tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 income tax form S. 2012 income tax form sources. 2012 income tax form If your scholarship is from U. 2012 income tax form S. 2012 income tax form sources or you are a resident alien, your scholarship is subject to U. 2012 income tax form S. 2012 income tax form tax according to the following rules. 2012 income tax form 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. 2012 income tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 income tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 income tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 income tax form Nonresident aliens cannot claim the standard deduction. 2012 income tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 income tax form You cannot claim the standard deduction allowed on Form 1040. 2012 income tax form However, you can itemize any allowable deductions. 2012 income tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 income tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 income tax form S. 2012 income tax form trade or business. 2012 income tax form See Itemized Deductions in chapter 5. 2012 income tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 income tax form S. 2012 income tax form citizens. 2012 income tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 income tax form S. 2012 income tax form tax return. 2012 income tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 income tax form S. 2012 income tax form nationals; and for students and business apprentices from India. 2012 income tax form See Exemptions in chapter 5. 2012 income tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 income tax form 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. 2012 income tax form 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. 2012 income tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 income tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 income tax form See chapter 6 for more information on dual-status aliens. 2012 income tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 income tax form However, if you are married and choose to file a joint return with a U. 2012 income tax form S. 2012 income tax form citizen or resident spouse, you may be eligible for these credits. 2012 income tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 income tax form 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