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File 2011 Taxes Free

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File 2011 taxes free 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. File 2011 taxes free . File 2011 taxes free What is the difference between a resident alien and a nonresident alien for tax purposes? . File 2011 taxes free 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? . File 2011 taxes free I am a student with an F-1 Visa. File 2011 taxes free I was told that I was an exempt individual. File 2011 taxes free Does this mean I am exempt from paying U. File 2011 taxes free S. File 2011 taxes free tax? . File 2011 taxes free I am a resident alien. File 2011 taxes free Can I claim any treaty benefits? . File 2011 taxes free I am a nonresident alien with no dependents. File 2011 taxes free I am working temporarily for a U. File 2011 taxes free S. File 2011 taxes free company. File 2011 taxes free What return do I file? . File 2011 taxes free I came to the United States on June 30th of last year. File 2011 taxes free I have an H-1B Visa. File 2011 taxes free What is my tax status, resident alien or nonresident alien? What tax return do I file? . File 2011 taxes free When is my Form 1040NR due? . File 2011 taxes free My spouse is a nonresident alien. File 2011 taxes free Does he need a social security number? . File 2011 taxes free I am a nonresident alien. File 2011 taxes free Can I file a joint return with my spouse? . File 2011 taxes free I have an H-1B Visa and my husband has an F-1 Visa. File 2011 taxes free We both lived in the United States all of last year and had income. File 2011 taxes free What kind of form should we file? Do we file separate returns or a joint return? . File 2011 taxes free Is a dual-resident taxpayer the same as a dual-status taxpayer? . File 2011 taxes free I am a nonresident alien and invested money in the U. File 2011 taxes free S. File 2011 taxes free stock market through a U. File 2011 taxes free S. File 2011 taxes free brokerage company. File 2011 taxes free Are the dividends and the capital gains taxable? If yes, how are they taxed? . File 2011 taxes free I am a nonresident alien. File 2011 taxes free I receive U. File 2011 taxes free S. File 2011 taxes free social security benefits. File 2011 taxes free Are my benefits taxable? . File 2011 taxes free Do I have to pay taxes on my scholarship? . File 2011 taxes free I am a nonresident alien. File 2011 taxes free Can I claim the standard deduction? . File 2011 taxes free I am a dual-status taxpayer. File 2011 taxes free Can I claim the standard deduction? . File 2011 taxes free I am filing Form 1040NR. File 2011 taxes free Can I claim itemized deductions? . File 2011 taxes free I am not a U. File 2011 taxes free S. File 2011 taxes free citizen. File 2011 taxes free What exemptions can I claim? . File 2011 taxes free What exemptions can I claim as a dual-status taxpayer? . File 2011 taxes free I am single with a dependent child. File 2011 taxes free I was a dual-status alien in 2013. File 2011 taxes free Can I claim the earned income credit on my 2013 tax return? . File 2011 taxes free I am a nonresident alien student. File 2011 taxes free Can I claim an education credit on my Form 1040NR? . File 2011 taxes free I am a nonresident alien, temporarily working in the U. File 2011 taxes free S. File 2011 taxes free under a J visa. File 2011 taxes free Am I subject to social security and Medicare taxes? . File 2011 taxes free I am a nonresident alien student. File 2011 taxes free Social security taxes were withheld from my pay in error. File 2011 taxes free How do I get a refund of these taxes? . File 2011 taxes free I am an alien who will be leaving the United States. File 2011 taxes free What forms do I have to file before I leave? . File 2011 taxes free I filed a Form 1040-C when I left the United States. File 2011 taxes free Do I still have to file an annual U. File 2011 taxes free S. File 2011 taxes free tax return? . File 2011 taxes free 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. File 2011 taxes free S. File 2011 taxes free citizen. File 2011 taxes free Aliens are classified as resident aliens and nonresident aliens. File 2011 taxes free Resident aliens are taxed on their worldwide income, the same as U. File 2011 taxes free S. File 2011 taxes free citizens. File 2011 taxes free Nonresident aliens are taxed only on their U. File 2011 taxes free S. File 2011 taxes free source income and certain foreign source income that is effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. File 2011 taxes free These are the same rates that apply to U. File 2011 taxes free S. File 2011 taxes free citizens and residents. File 2011 taxes free Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. File 2011 taxes free The term “exempt individual” does not refer to someone exempt from U. File 2011 taxes free S. File 2011 taxes free tax. File 2011 taxes free 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. File 2011 taxes free See chapter 1 . File 2011 taxes free Generally, you cannot claim tax treaty benefits as a resident alien. File 2011 taxes free However, there are exceptions. File 2011 taxes free See Effect of Tax Treaties in chapter 1. File 2011 taxes free See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2011 taxes free You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. File 2011 taxes free S. File 2011 taxes free source income on which tax was not fully paid by the amount withheld. File 2011 taxes free You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File 2011 taxes free You were a dual-status alien last year. File 2011 taxes free 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. File 2011 taxes free However, for the part of the year that you were not present in the United States, you are a nonresident. File 2011 taxes free File Form 1040. File 2011 taxes free Print “Dual-Status Return” across the top. File 2011 taxes free Attach a statement showing your U. File 2011 taxes free S. File 2011 taxes free source income for the part of the year you were a nonresident. File 2011 taxes free You may use Form 1040NR as the statement. File 2011 taxes free Print “Dual-Status Statement” across the top. File 2011 taxes free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2011 taxes free If you are an employee and you receive wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes free If you are not an employee who receives wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes free For more information on when and where to file, see chapter 7 . File 2011 taxes free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2011 taxes free If you are a U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes free See Identification Number in chapter 5 for more information. File 2011 taxes free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2011 taxes free However, nonresident aliens married to U. File 2011 taxes free S. File 2011 taxes free citizens or residents can choose to be treated as U. File 2011 taxes free S. File 2011 taxes free residents and file joint returns. File 2011 taxes free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2011 taxes free 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. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes free No. File 2011 taxes free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2011 taxes free See Effect of Tax Treaties in chapter 1. File 2011 taxes free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2011 taxes free See chapter 6 . File 2011 taxes free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2011 taxes free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2011 taxes free If the capital gains and dividends are effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes free S. File 2011 taxes free citizens and residents. File 2011 taxes free If you are a nonresident alien, 85% of any U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free See The 30% Tax in chapter 4. File 2011 taxes free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes free S. File 2011 taxes free sources, it is not subject to U. File 2011 taxes free S. File 2011 taxes free tax. File 2011 taxes free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources. File 2011 taxes free If your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes free S. File 2011 taxes free tax according to the following rules. File 2011 taxes free 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. File 2011 taxes free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes free Nonresident aliens cannot claim the standard deduction. File 2011 taxes free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes free However, you can itemize any allowable deductions. File 2011 taxes free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free See Itemized Deductions in chapter 5. File 2011 taxes free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes free S. File 2011 taxes free citizens. File 2011 taxes free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes free S. File 2011 taxes free tax return. File 2011 taxes free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes free S. File 2011 taxes free nationals; and for students and business apprentices from India. File 2011 taxes free See Exemptions in chapter 5. File 2011 taxes free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes free 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. File 2011 taxes free 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. File 2011 taxes free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes free See chapter 6 for more information on dual-status aliens. File 2011 taxes free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes free However, if you are married and choose to file a joint return with a U. File 2011 taxes free S. File 2011 taxes free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free 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. File 2011 taxes free See Social Security and Medicare Taxes in chapter 8. File 2011 taxes free 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. File 2011 taxes free 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. File 2011 taxes free Do not use Form 843 to request a refund of Additional Medicare Tax. File 2011 taxes free See Refund of Taxes Withheld in Error in chapter 8. File 2011 taxes free Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2011 taxes free This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File 2011 taxes free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2011 taxes free These forms are discussed in chapter 11. File 2011 taxes free Form 1040-C is not an annual U. File 2011 taxes free S. File 2011 taxes free income tax return. File 2011 taxes free If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File 2011 taxes free Chapters 5 and 7 discuss filing an annual U. File 2011 taxes free S. File 2011 taxes free income tax return. File 2011 taxes free . File 2011 taxes free 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. File 2011 taxes free These are the same rates that apply to U. File 2011 taxes free S. File 2011 taxes free citizens and residents. File 2011 taxes free Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. File 2011 taxes free The term “exempt individual” does not refer to someone exempt from U. File 2011 taxes free S. File 2011 taxes free tax. File 2011 taxes free 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. File 2011 taxes free See chapter 1 . File 2011 taxes free Generally, you cannot claim tax treaty benefits as a resident alien. File 2011 taxes free However, there are exceptions. File 2011 taxes free See Effect of Tax Treaties in chapter 1. File 2011 taxes free See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2011 taxes free You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. File 2011 taxes free S. File 2011 taxes free source income on which tax was not fully paid by the amount withheld. File 2011 taxes free You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File 2011 taxes free You were a dual-status alien last year. File 2011 taxes free 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. File 2011 taxes free However, for the part of the year that you were not present in the United States, you are a nonresident. File 2011 taxes free File Form 1040. File 2011 taxes free Print “Dual-Status Return” across the top. File 2011 taxes free Attach a statement showing your U. File 2011 taxes free S. File 2011 taxes free source income for the part of the year you were a nonresident. File 2011 taxes free You may use Form 1040NR as the statement. File 2011 taxes free Print “Dual-Status Statement” across the top. File 2011 taxes free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2011 taxes free If you are an employee and you receive wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes free If you are not an employee who receives wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes free For more information on when and where to file, see chapter 7 . File 2011 taxes free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2011 taxes free If you are a U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes free See Identification Number in chapter 5 for more information. File 2011 taxes free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2011 taxes free However, nonresident aliens married to U. File 2011 taxes free S. File 2011 taxes free citizens or residents can choose to be treated as U. File 2011 taxes free S. File 2011 taxes free residents and file joint returns. File 2011 taxes free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2011 taxes free 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. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes free No. File 2011 taxes free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2011 taxes free See Effect of Tax Treaties in chapter 1. File 2011 taxes free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2011 taxes free See chapter 6 . File 2011 taxes free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2011 taxes free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2011 taxes free If the capital gains and dividends are effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes free S. File 2011 taxes free citizens and residents. File 2011 taxes free If you are a nonresident alien, 85% of any U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free See The 30% Tax in chapter 4. File 2011 taxes free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes free S. File 2011 taxes free sources, it is not subject to U. File 2011 taxes free S. File 2011 taxes free tax. File 2011 taxes free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources. File 2011 taxes free If your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes free S. File 2011 taxes free tax according to the following rules. File 2011 taxes free 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. File 2011 taxes free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes free Nonresident aliens cannot claim the standard deduction. File 2011 taxes free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes free However, you can itemize any allowable deductions. File 2011 taxes free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free See Itemized Deductions in chapter 5. File 2011 taxes free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes free S. File 2011 taxes free citizens. File 2011 taxes free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes free S. File 2011 taxes free tax return. File 2011 taxes free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes free S. File 2011 taxes free nationals; and for students and business apprentices from India. File 2011 taxes free See Exemptions in chapter 5. File 2011 taxes free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes free 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. File 2011 taxes free 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. File 2011 taxes free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes free See chapter 6 for more information on dual-status aliens. File 2011 taxes free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes free However, if you are married and choose to file a joint return with a U. File 2011 taxes free S. File 2011 taxes free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free 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. File 2011 taxes free See Social Security and Medicare Taxes in chapter 8. File 2011 taxes free 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. File 2011 taxes free 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. File 2011 taxes free Do not use Form 843 to request a refund of Additional Medicare Tax. File 2011 taxes free See Refund of Taxes Withheld in Error in chapter 8. File 2011 taxes free Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2011 taxes free This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File 2011 taxes free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2011 taxes free These forms are discussed in chapter 11. File 2011 taxes free Form 1040-C is not an annual U. File 2011 taxes free S. File 2011 taxes free income tax return. File 2011 taxes free If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File 2011 taxes free Chapters 5 and 7 discuss filing an annual U. File 2011 taxes free S. File 2011 taxes free income tax return. File 2011 taxes free . File 2011 taxes free I am a student with an F-1 Visa. File 2011 taxes free I was told that I was an exempt individual. File 2011 taxes free Does this mean I am exempt from paying U. File 2011 taxes free S. File 2011 taxes free tax? The term “exempt individual” does not refer to someone exempt from U. File 2011 taxes free S. File 2011 taxes free tax. File 2011 taxes free 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. File 2011 taxes free See chapter 1 . File 2011 taxes free Generally, you cannot claim tax treaty benefits as a resident alien. File 2011 taxes free However, there are exceptions. File 2011 taxes free See Effect of Tax Treaties in chapter 1. File 2011 taxes free See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2011 taxes free You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. File 2011 taxes free S. File 2011 taxes free source income on which tax was not fully paid by the amount withheld. File 2011 taxes free You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File 2011 taxes free You were a dual-status alien last year. File 2011 taxes free 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. File 2011 taxes free However, for the part of the year that you were not present in the United States, you are a nonresident. File 2011 taxes free File Form 1040. File 2011 taxes free Print “Dual-Status Return” across the top. File 2011 taxes free Attach a statement showing your U. File 2011 taxes free S. File 2011 taxes free source income for the part of the year you were a nonresident. File 2011 taxes free You may use Form 1040NR as the statement. File 2011 taxes free Print “Dual-Status Statement” across the top. File 2011 taxes free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2011 taxes free If you are an employee and you receive wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes free If you are not an employee who receives wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes free For more information on when and where to file, see chapter 7 . File 2011 taxes free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2011 taxes free If you are a U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes free See Identification Number in chapter 5 for more information. File 2011 taxes free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2011 taxes free However, nonresident aliens married to U. File 2011 taxes free S. File 2011 taxes free citizens or residents can choose to be treated as U. File 2011 taxes free S. File 2011 taxes free residents and file joint returns. File 2011 taxes free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2011 taxes free 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. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes free No. File 2011 taxes free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2011 taxes free See Effect of Tax Treaties in chapter 1. File 2011 taxes free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2011 taxes free See chapter 6 . File 2011 taxes free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2011 taxes free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2011 taxes free If the capital gains and dividends are effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes free S. File 2011 taxes free citizens and residents. File 2011 taxes free If you are a nonresident alien, 85% of any U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free See The 30% Tax in chapter 4. File 2011 taxes free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes free S. File 2011 taxes free sources, it is not subject to U. File 2011 taxes free S. File 2011 taxes free tax. File 2011 taxes free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources. File 2011 taxes free If your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes free S. File 2011 taxes free tax according to the following rules. File 2011 taxes free 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. File 2011 taxes free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes free Nonresident aliens cannot claim the standard deduction. File 2011 taxes free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes free However, you can itemize any allowable deductions. File 2011 taxes free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free See Itemized Deductions in chapter 5. File 2011 taxes free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes free S. File 2011 taxes free citizens. File 2011 taxes free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes free S. File 2011 taxes free tax return. File 2011 taxes free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes free S. File 2011 taxes free nationals; and for students and business apprentices from India. File 2011 taxes free See Exemptions in chapter 5. File 2011 taxes free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes free 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. File 2011 taxes free 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. File 2011 taxes free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes free See chapter 6 for more information on dual-status aliens. File 2011 taxes free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes free However, if you are married and choose to file a joint return with a U. File 2011 taxes free S. File 2011 taxes free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free 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. File 2011 taxes free See Social Security and Medicare Taxes in chapter 8. File 2011 taxes free 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. File 2011 taxes free 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. File 2011 taxes free Do not use Form 843 to request a refund of Additional Medicare Tax. File 2011 taxes free See Refund of Taxes Withheld in Error in chapter 8. File 2011 taxes free Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2011 taxes free This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File 2011 taxes free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2011 taxes free These forms are discussed in chapter 11. File 2011 taxes free Form 1040-C is not an annual U. File 2011 taxes free S. File 2011 taxes free income tax return. File 2011 taxes free If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File 2011 taxes free Chapters 5 and 7 discuss filing an annual U. File 2011 taxes free S. File 2011 taxes free income tax return. File 2011 taxes free . File 2011 taxes free I am a resident alien. File 2011 taxes free Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. File 2011 taxes free However, there are exceptions. File 2011 taxes free See Effect of Tax Treaties in chapter 1. File 2011 taxes free See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2011 taxes free You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. File 2011 taxes free S. File 2011 taxes free source income on which tax was not fully paid by the amount withheld. File 2011 taxes free You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File 2011 taxes free You were a dual-status alien last year. File 2011 taxes free 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. File 2011 taxes free However, for the part of the year that you were not present in the United States, you are a nonresident. File 2011 taxes free File Form 1040. File 2011 taxes free Print “Dual-Status Return” across the top. File 2011 taxes free Attach a statement showing your U. File 2011 taxes free S. File 2011 taxes free source income for the part of the year you were a nonresident. File 2011 taxes free You may use Form 1040NR as the statement. File 2011 taxes free Print “Dual-Status Statement” across the top. File 2011 taxes free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2011 taxes free If you are an employee and you receive wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes free If you are not an employee who receives wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes free For more information on when and where to file, see chapter 7 . File 2011 taxes free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2011 taxes free If you are a U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes free See Identification Number in chapter 5 for more information. File 2011 taxes free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2011 taxes free However, nonresident aliens married to U. File 2011 taxes free S. File 2011 taxes free citizens or residents can choose to be treated as U. File 2011 taxes free S. File 2011 taxes free residents and file joint returns. File 2011 taxes free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2011 taxes free 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. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes free No. File 2011 taxes free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2011 taxes free See Effect of Tax Treaties in chapter 1. File 2011 taxes free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2011 taxes free See chapter 6 . File 2011 taxes free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2011 taxes free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2011 taxes free If the capital gains and dividends are effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes free S. File 2011 taxes free citizens and residents. File 2011 taxes free If you are a nonresident alien, 85% of any U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free See The 30% Tax in chapter 4. File 2011 taxes free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes free S. File 2011 taxes free sources, it is not subject to U. File 2011 taxes free S. File 2011 taxes free tax. File 2011 taxes free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources. File 2011 taxes free If your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes free S. File 2011 taxes free tax according to the following rules. File 2011 taxes free 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. File 2011 taxes free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes free Nonresident aliens cannot claim the standard deduction. File 2011 taxes free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes free However, you can itemize any allowable deductions. File 2011 taxes free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free See Itemized Deductions in chapter 5. File 2011 taxes free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes free S. File 2011 taxes free citizens. File 2011 taxes free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes free S. File 2011 taxes free tax return. File 2011 taxes free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes free S. File 2011 taxes free nationals; and for students and business apprentices from India. File 2011 taxes free See Exemptions in chapter 5. File 2011 taxes free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes free 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. File 2011 taxes free 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. File 2011 taxes free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes free See chapter 6 for more information on dual-status aliens. File 2011 taxes free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes free However, if you are married and choose to file a joint return with a U. File 2011 taxes free S. File 2011 taxes free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free 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. File 2011 taxes free See Social Security and Medicare Taxes in chapter 8. File 2011 taxes free 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. File 2011 taxes free 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. File 2011 taxes free Do not use Form 843 to request a refund of Additional Medicare Tax. File 2011 taxes free See Refund of Taxes Withheld in Error in chapter 8. File 2011 taxes free Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2011 taxes free This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File 2011 taxes free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2011 taxes free These forms are discussed in chapter 11. File 2011 taxes free Form 1040-C is not an annual U. File 2011 taxes free S. File 2011 taxes free income tax return. File 2011 taxes free If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File 2011 taxes free Chapters 5 and 7 discuss filing an annual U. File 2011 taxes free S. File 2011 taxes free income tax return. File 2011 taxes free . File 2011 taxes free I am a nonresident alien with no dependents. File 2011 taxes free I am working temporarily for a U. File 2011 taxes free S. File 2011 taxes free company. File 2011 taxes free 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. File 2011 taxes free S. File 2011 taxes free source income on which tax was not fully paid by the amount withheld. File 2011 taxes free You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File 2011 taxes free You were a dual-status alien last year. File 2011 taxes free 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. File 2011 taxes free However, for the part of the year that you were not present in the United States, you are a nonresident. File 2011 taxes free File Form 1040. File 2011 taxes free Print “Dual-Status Return” across the top. File 2011 taxes free Attach a statement showing your U. File 2011 taxes free S. File 2011 taxes free source income for the part of the year you were a nonresident. File 2011 taxes free You may use Form 1040NR as the statement. File 2011 taxes free Print “Dual-Status Statement” across the top. File 2011 taxes free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2011 taxes free If you are an employee and you receive wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes free If you are not an employee who receives wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes free For more information on when and where to file, see chapter 7 . File 2011 taxes free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2011 taxes free If you are a U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes free See Identification Number in chapter 5 for more information. File 2011 taxes free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2011 taxes free However, nonresident aliens married to U. File 2011 taxes free S. File 2011 taxes free citizens or residents can choose to be treated as U. File 2011 taxes free S. File 2011 taxes free residents and file joint returns. File 2011 taxes free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2011 taxes free 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. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes free No. File 2011 taxes free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2011 taxes free See Effect of Tax Treaties in chapter 1. File 2011 taxes free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2011 taxes free See chapter 6 . File 2011 taxes free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2011 taxes free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2011 taxes free If the capital gains and dividends are effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes free S. File 2011 taxes free citizens and residents. File 2011 taxes free If you are a nonresident alien, 85% of any U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free See The 30% Tax in chapter 4. File 2011 taxes free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes free S. File 2011 taxes free sources, it is not subject to U. File 2011 taxes free S. File 2011 taxes free tax. File 2011 taxes free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources. File 2011 taxes free If your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes free S. File 2011 taxes free tax according to the following rules. File 2011 taxes free 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. File 2011 taxes free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes free Nonresident aliens cannot claim the standard deduction. File 2011 taxes free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes free However, you can itemize any allowable deductions. File 2011 taxes free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free See Itemized Deductions in chapter 5. File 2011 taxes free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes free S. File 2011 taxes free citizens. File 2011 taxes free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes free S. File 2011 taxes free tax return. File 2011 taxes free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes free S. File 2011 taxes free nationals; and for students and business apprentices from India. File 2011 taxes free See Exemptions in chapter 5. File 2011 taxes free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes free 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. File 2011 taxes free 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. File 2011 taxes free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes free See chapter 6 for more information on dual-status aliens. File 2011 taxes free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes free However, if you are married and choose to file a joint return with a U. File 2011 taxes free S. File 2011 taxes free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free 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. File 2011 taxes free See Social Security and Medicare Taxes in chapter 8. File 2011 taxes free 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. File 2011 taxes free 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. File 2011 taxes free Do not use Form 843 to request a refund of Additional Medicare Tax. File 2011 taxes free See Refund of Taxes Withheld in Error in chapter 8. File 2011 taxes free Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2011 taxes free This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File 2011 taxes free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2011 taxes free These forms are discussed in chapter 11. File 2011 taxes free Form 1040-C is not an annual U. File 2011 taxes free S. File 2011 taxes free income tax return. File 2011 taxes free If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File 2011 taxes free Chapters 5 and 7 discuss filing an annual U. File 2011 taxes free S. File 2011 taxes free income tax return. File 2011 taxes free . File 2011 taxes free I came to the United States on June 30th of last year. File 2011 taxes free I have an H-1B Visa. File 2011 taxes free What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. File 2011 taxes free 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. File 2011 taxes free However, for the part of the year that you were not present in the United States, you are a nonresident. File 2011 taxes free File Form 1040. File 2011 taxes free Print “Dual-Status Return” across the top. File 2011 taxes free Attach a statement showing your U. File 2011 taxes free S. File 2011 taxes free source income for the part of the year you were a nonresident. File 2011 taxes free You may use Form 1040NR as the statement. File 2011 taxes free Print “Dual-Status Statement” across the top. File 2011 taxes free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2011 taxes free If you are an employee and you receive wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes free If you are not an employee who receives wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes free For more information on when and where to file, see chapter 7 . File 2011 taxes free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2011 taxes free If you are a U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes free See Identification Number in chapter 5 for more information. File 2011 taxes free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2011 taxes free However, nonresident aliens married to U. File 2011 taxes free S. File 2011 taxes free citizens or residents can choose to be treated as U. File 2011 taxes free S. File 2011 taxes free residents and file joint returns. File 2011 taxes free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2011 taxes free 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. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes free No. File 2011 taxes free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2011 taxes free See Effect of Tax Treaties in chapter 1. File 2011 taxes free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2011 taxes free See chapter 6 . File 2011 taxes free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2011 taxes free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2011 taxes free If the capital gains and dividends are effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes free S. File 2011 taxes free citizens and residents. File 2011 taxes free If you are a nonresident alien, 85% of any U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free See The 30% Tax in chapter 4. File 2011 taxes free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes free S. File 2011 taxes free sources, it is not subject to U. File 2011 taxes free S. File 2011 taxes free tax. File 2011 taxes free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources. File 2011 taxes free If your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes free S. File 2011 taxes free tax according to the following rules. File 2011 taxes free 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. File 2011 taxes free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes free Nonresident aliens cannot claim the standard deduction. File 2011 taxes free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes free However, you can itemize any allowable deductions. File 2011 taxes free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free See Itemized Deductions in chapter 5. File 2011 taxes free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes free S. File 2011 taxes free citizens. File 2011 taxes free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes free S. File 2011 taxes free tax return. File 2011 taxes free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes free S. File 2011 taxes free nationals; and for students and business apprentices from India. File 2011 taxes free See Exemptions in chapter 5. File 2011 taxes free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes free 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. File 2011 taxes free 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. File 2011 taxes free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes free See chapter 6 for more information on dual-status aliens. File 2011 taxes free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes free However, if you are married and choose to file a joint return with a U. File 2011 taxes free S. File 2011 taxes free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free 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. File 2011 taxes free See Social Security and Medicare Taxes in chapter 8. File 2011 taxes free 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. File 2011 taxes free 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. File 2011 taxes free Do not use Form 843 to request a refund of Additional Medicare Tax. File 2011 taxes free See Refund of Taxes Withheld in Error in chapter 8. File 2011 taxes free Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2011 taxes free This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File 2011 taxes free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2011 taxes free These forms are discussed in chapter 11. File 2011 taxes free Form 1040-C is not an annual U. File 2011 taxes free S. File 2011 taxes free income tax return. File 2011 taxes free If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File 2011 taxes free Chapters 5 and 7 discuss filing an annual U. File 2011 taxes free S. File 2011 taxes free income tax return. File 2011 taxes free . File 2011 taxes free When is my Form 1040NR due? If you are an employee and you receive wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes free If you are not an employee who receives wages subject to U. File 2011 taxes free S. File 2011 taxes free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes free For more information on when and where to file, see chapter 7 . File 2011 taxes free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2011 taxes free If you are a U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes free See Identification Number in chapter 5 for more information. File 2011 taxes free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2011 taxes free However, nonresident aliens married to U. File 2011 taxes free S. File 2011 taxes free citizens or residents can choose to be treated as U. File 2011 taxes free S. File 2011 taxes free residents and file joint returns. File 2011 taxes free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2011 taxes free 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. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes free No. File 2011 taxes free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2011 taxes free See Effect of Tax Treaties in chapter 1. File 2011 taxes free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2011 taxes free See chapter 6 . File 2011 taxes free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2011 taxes free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2011 taxes free If the capital gains and dividends are effectively connected with a U. File 2011 taxes free S. File 2011 taxes free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes free S. File 2011 taxes free citizens and residents. File 2011 taxes free If you are a nonresident alien, 85% of any U. File 2011 taxes free S. File 2011 taxes free 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. File 2011 taxes free See The 30% Tax in chapter 4. File 2011 taxes free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes free S. File 2011 taxes free sources, it is not subject to U. File 2011 taxes free S. File 2011 taxes free tax. File 2011 taxes free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources. File 2011 taxes free If your scholarship is from U. File 2011 taxes free S. File 2011 taxes free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes free S. File 2011 taxes free tax according to the following rules. File 2011 taxes free 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. File 2011 taxes free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes free Nonresident aliens cannot claim the standard deduction. File 2011 taxes free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes free However, you can itemize any allowable deductions. File 2011 taxes free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes free S. File 2011 taxes free trade or business. File 2011 taxes free See Itemized Deductions in chapter 5. File 2011 taxes free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes free S. File 2011 taxes free citizens. File 2011 taxes free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes free S. File 2011 taxes free tax return. File 2011 taxes free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes free S. File 2011 taxes free nationals; and for students and business apprentices from India. File 2011 taxes free See Exemptions in chapter 5. File 2011 taxes free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes free 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. File 2011 taxes free 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. File 2011 taxes free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes free See chapter 6 for more information on dual-status aliens. File 2011 taxes free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes free However, if you are married and choose to file a joint return with a U. File 2011 taxes free S. File 2011 taxes free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes free 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
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Page Last Reviewed or Updated: 06-Mar-2014

The File 2011 Taxes Free

File 2011 taxes free 18. File 2011 taxes free   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. File 2011 taxes free Documento (instrumento) de divorcio o separación judicial. File 2011 taxes free Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. File 2011 taxes free Impuestos y seguro. File 2011 taxes free Otros pagos a terceros. File 2011 taxes free Documentos Firmados Después de 1984Pagos a terceros. File 2011 taxes free Excepción. File 2011 taxes free Pagos sustitutivos. File 2011 taxes free Específicamente designado como pensión para hijos menores. File 2011 taxes free Contingencia relacionada con su hijo. File 2011 taxes free Pago claramente asociado con una contingencia. File 2011 taxes free Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. File 2011 taxes free Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. File 2011 taxes free Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. File 2011 taxes free Cómo deducir la pensión para el cónyuge divorciado que pagó. File 2011 taxes free Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. File 2011 taxes free Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. File 2011 taxes free “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. File 2011 taxes free La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. File 2011 taxes free No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. File 2011 taxes free La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. File 2011 taxes free Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. File 2011 taxes free Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. File 2011 taxes free Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. File 2011 taxes free Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. File 2011 taxes free Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. File 2011 taxes free Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. File 2011 taxes free Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. File 2011 taxes free Definiciones. File 2011 taxes free   Las siguientes son definiciones aplicables a lo largo de este capítulo. File 2011 taxes free Cónyuge o ex cónyuge. File 2011 taxes free   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. File 2011 taxes free Documento (instrumento) de divorcio o separación judicial. File 2011 taxes free   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. File 2011 taxes free Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). File 2011 taxes free Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. File 2011 taxes free Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. File 2011 taxes free Pagos que no son pensión para el cónyuge divorciado. File 2011 taxes free   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. File 2011 taxes free La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. File 2011 taxes free Pagos a terceros. File 2011 taxes free   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. File 2011 taxes free Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. File 2011 taxes free ), impuestos, matrícula escolar, etcétera. File 2011 taxes free A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. File 2011 taxes free Primas de un seguro de vida. File 2011 taxes free   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. File 2011 taxes free Pagos por una vivienda comprada conjuntamente. File 2011 taxes free   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. File 2011 taxes free Pagos hipotecarios. File 2011 taxes free   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. File 2011 taxes free Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. File 2011 taxes free Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. File 2011 taxes free Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. File 2011 taxes free Impuestos y seguro. File 2011 taxes free   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. File 2011 taxes free Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. File 2011 taxes free Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. File 2011 taxes free    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. File 2011 taxes free Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. File 2011 taxes free Otros pagos a terceros. File 2011 taxes free   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. File 2011 taxes free Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. File 2011 taxes free Excepción para documentos firmados antes de 1985. File 2011 taxes free   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. File 2011 taxes free Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. File 2011 taxes free   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. File 2011 taxes free irs. File 2011 taxes free gov/pub504. File 2011 taxes free Ejemplo 1. File 2011 taxes free En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. File 2011 taxes free En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. File 2011 taxes free El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. File 2011 taxes free El documento de divorcio se trata como si hubiese sido firmado antes de 1985. File 2011 taxes free Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. File 2011 taxes free Ejemplo 2. File 2011 taxes free Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. File 2011 taxes free En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. File 2011 taxes free Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. File 2011 taxes free Requisitos de la pensión para el cónyuge divorciado. File 2011 taxes free   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. File 2011 taxes free El documento no indica que el pago no es pensión para el cónyuge divorciado. File 2011 taxes free Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. File 2011 taxes free No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. File 2011 taxes free El pago no se considera pensión para hijos menores. File 2011 taxes free Cada uno de estos requisitos se trata a continuación. File 2011 taxes free Requisito de pagos en efectivo. File 2011 taxes free   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. File 2011 taxes free Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). File 2011 taxes free La firma de una escritura de deuda por parte del pagador. File 2011 taxes free Uso de los bienes del pagador. File 2011 taxes free Pagos a terceros. File 2011 taxes free   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. File 2011 taxes free Vea Pagos a terceros bajo Reglas Generales, anteriormente. File 2011 taxes free   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. File 2011 taxes free La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. File 2011 taxes free Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. File 2011 taxes free Pagos no designados como pensión para el cónyuge divorciado. File 2011 taxes free   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. File 2011 taxes free Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. File 2011 taxes free Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). File 2011 taxes free Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. File 2011 taxes free   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. File 2011 taxes free La copia debe ser adjuntada cada año en el que la designación corresponda. File 2011 taxes free Los cónyuges no pueden vivir en la misma vivienda. File 2011 taxes free    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. File 2011 taxes free Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. File 2011 taxes free   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. File 2011 taxes free Excepción. File 2011 taxes free   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. File 2011 taxes free Tabla 18-1. File 2011 taxes free Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. File 2011 taxes free Los pagos no son requeridos por un documento de divorcio o de separación judicial. File 2011 taxes free El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. File 2011 taxes free El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. File 2011 taxes free Los pagos son en efectivo (incluyendo cheques o giros). File 2011 taxes free El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. File 2011 taxes free El documento no indica que el pago no es pensión para el cónyuge divorciado. File 2011 taxes free El documento indica que el pago no es pensión para el cónyuge divorciado. File 2011 taxes free Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. File 2011 taxes free Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. File 2011 taxes free Los pagos no son requeridos después de la muerte del cónyuge beneficiario. File 2011 taxes free Los pagos son requeridos después de la muerte del cónyuge beneficiario. File 2011 taxes free El pago no se considera pensión para hijos menores. File 2011 taxes free El pago se considera pensión para hijos menores. File 2011 taxes free Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. File 2011 taxes free Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. File 2011 taxes free Obligación de pagos después de la muerte del cónyuge beneficiario. File 2011 taxes free   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. File 2011 taxes free Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. File 2011 taxes free   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. File 2011 taxes free Ejemplo. File 2011 taxes free Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. File 2011 taxes free En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. File 2011 taxes free También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. File 2011 taxes free La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. File 2011 taxes free Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. File 2011 taxes free Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. File 2011 taxes free Pagos sustitutivos. File 2011 taxes free   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. File 2011 taxes free Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. File 2011 taxes free Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. File 2011 taxes free Ejemplo 1. File 2011 taxes free Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. File 2011 taxes free Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. File 2011 taxes free Su ex cónyuge tiene la custodia de sus hijos menores de edad. File 2011 taxes free El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. File 2011 taxes free Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. File 2011 taxes free Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. File 2011 taxes free De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. File 2011 taxes free Ejemplo 2. File 2011 taxes free Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. File 2011 taxes free Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. File 2011 taxes free El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. File 2011 taxes free Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). File 2011 taxes free Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. File 2011 taxes free Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. File 2011 taxes free El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. File 2011 taxes free Pensión para hijos menores. File 2011 taxes free   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. File 2011 taxes free La cantidad o parte designada podría variar con el tiempo. File 2011 taxes free Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. File 2011 taxes free Específicamente designado como pensión para hijos menores. File 2011 taxes free   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. File 2011 taxes free Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. File 2011 taxes free Contingencia relacionada con su hijo. File 2011 taxes free   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. File 2011 taxes free No importa si es seguro o probable que el suceso vaya a ocurrir. File 2011 taxes free Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. File 2011 taxes free Pago claramente asociado con una contingencia. File 2011 taxes free   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. File 2011 taxes free Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. File 2011 taxes free Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. File 2011 taxes free En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. File 2011 taxes free   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. File 2011 taxes free Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. File 2011 taxes free Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. File 2011 taxes free Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. File 2011 taxes free Tiene que presentar el Formulario 1040. File 2011 taxes free No puede usar el Formulario 1040A ni el Formulario 1040EZ. File 2011 taxes free Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. File 2011 taxes free En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. File 2011 taxes free Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. File 2011 taxes free Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. File 2011 taxes free Anote el total de sus pagos en la línea 31a. File 2011 taxes free Tiene que proveer el SSN o ITIN de su cónyuge. File 2011 taxes free Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. File 2011 taxes free Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. File 2011 taxes free Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. File 2011 taxes free No puede usar el Formulario 1040A ni el Formulario 1040EZ. File 2011 taxes free Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. File 2011 taxes free Si no lo hace, podría tener que pagar una multa de $50. File 2011 taxes free Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. File 2011 taxes free Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. File 2011 taxes free Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. File 2011 taxes free El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. File 2011 taxes free No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. File 2011 taxes free El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. File 2011 taxes free Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. File 2011 taxes free Cuándo aplicar la regla de recuperación. File 2011 taxes free   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. File 2011 taxes free   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. File 2011 taxes free Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. File 2011 taxes free Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. File 2011 taxes free Cómo calcular la recuperación. File 2011 taxes free   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. File 2011 taxes free Cómo incluir la recuperación en los ingresos. File 2011 taxes free   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). File 2011 taxes free Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). File 2011 taxes free En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. File 2011 taxes free Cómo deducir la recuperación. File 2011 taxes free   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). File 2011 taxes free Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). File 2011 taxes free En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. File 2011 taxes free Prev  Up  Next   Home   More Online Publications