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File 2011 Taxes Online Free

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File 2011 taxes online 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 online free . File 2011 taxes online free What is the difference between a resident alien and a nonresident alien for tax purposes? . File 2011 taxes online 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 online free I am a student with an F-1 Visa. File 2011 taxes online free I was told that I was an exempt individual. File 2011 taxes online free Does this mean I am exempt from paying U. File 2011 taxes online free S. File 2011 taxes online free tax? . File 2011 taxes online free I am a resident alien. File 2011 taxes online free Can I claim any treaty benefits? . File 2011 taxes online free I am a nonresident alien with no dependents. File 2011 taxes online free I am working temporarily for a U. File 2011 taxes online free S. File 2011 taxes online free company. File 2011 taxes online free What return do I file? . File 2011 taxes online free I came to the United States on June 30th of last year. File 2011 taxes online free I have an H-1B Visa. File 2011 taxes online free What is my tax status, resident alien or nonresident alien? What tax return do I file? . File 2011 taxes online free When is my Form 1040NR due? . File 2011 taxes online free My spouse is a nonresident alien. File 2011 taxes online free Does he need a social security number? . File 2011 taxes online free I am a nonresident alien. File 2011 taxes online free Can I file a joint return with my spouse? . File 2011 taxes online free I have an H-1B Visa and my husband has an F-1 Visa. File 2011 taxes online free We both lived in the United States all of last year and had income. File 2011 taxes online free What kind of form should we file? Do we file separate returns or a joint return? . File 2011 taxes online free Is a dual-resident taxpayer the same as a dual-status taxpayer? . File 2011 taxes online free I am a nonresident alien and invested money in the U. File 2011 taxes online free S. File 2011 taxes online free stock market through a U. File 2011 taxes online free S. File 2011 taxes online free brokerage company. File 2011 taxes online free Are the dividends and the capital gains taxable? If yes, how are they taxed? . File 2011 taxes online free I am a nonresident alien. File 2011 taxes online free I receive U. File 2011 taxes online free S. File 2011 taxes online free social security benefits. File 2011 taxes online free Are my benefits taxable? . File 2011 taxes online free Do I have to pay taxes on my scholarship? . File 2011 taxes online free I am a nonresident alien. File 2011 taxes online free Can I claim the standard deduction? . File 2011 taxes online free I am a dual-status taxpayer. File 2011 taxes online free Can I claim the standard deduction? . File 2011 taxes online free I am filing Form 1040NR. File 2011 taxes online free Can I claim itemized deductions? . File 2011 taxes online free I am not a U. File 2011 taxes online free S. File 2011 taxes online free citizen. File 2011 taxes online free What exemptions can I claim? . File 2011 taxes online free What exemptions can I claim as a dual-status taxpayer? . File 2011 taxes online free I am single with a dependent child. File 2011 taxes online free I was a dual-status alien in 2013. File 2011 taxes online free Can I claim the earned income credit on my 2013 tax return? . File 2011 taxes online free I am a nonresident alien student. File 2011 taxes online free Can I claim an education credit on my Form 1040NR? . File 2011 taxes online free I am a nonresident alien, temporarily working in the U. File 2011 taxes online free S. File 2011 taxes online free under a J visa. File 2011 taxes online free Am I subject to social security and Medicare taxes? . File 2011 taxes online free I am a nonresident alien student. File 2011 taxes online free Social security taxes were withheld from my pay in error. File 2011 taxes online free How do I get a refund of these taxes? . File 2011 taxes online free I am an alien who will be leaving the United States. File 2011 taxes online free What forms do I have to file before I leave? . File 2011 taxes online free I filed a Form 1040-C when I left the United States. File 2011 taxes online free Do I still have to file an annual U. File 2011 taxes online free S. File 2011 taxes online free tax return? . File 2011 taxes online 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 online free S. File 2011 taxes online free citizen. File 2011 taxes online free Aliens are classified as resident aliens and nonresident aliens. File 2011 taxes online free Resident aliens are taxed on their worldwide income, the same as U. File 2011 taxes online free S. File 2011 taxes online free citizens. File 2011 taxes online free Nonresident aliens are taxed only on their U. File 2011 taxes online free S. File 2011 taxes online free source income and certain foreign source income that is effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online free The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. File 2011 taxes online free These are the same rates that apply to U. File 2011 taxes online free S. File 2011 taxes online free citizens and residents. File 2011 taxes online free Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. File 2011 taxes online free The term “exempt individual” does not refer to someone exempt from U. File 2011 taxes online free S. File 2011 taxes online free tax. File 2011 taxes online 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 online free See chapter 1 . File 2011 taxes online free Generally, you cannot claim tax treaty benefits as a resident alien. File 2011 taxes online free However, there are exceptions. File 2011 taxes online free See Effect of Tax Treaties in chapter 1. File 2011 taxes online free See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2011 taxes online 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 online free S. File 2011 taxes online free source income on which tax was not fully paid by the amount withheld. File 2011 taxes online 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 online free You were a dual-status alien last year. File 2011 taxes online 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 online free However, for the part of the year that you were not present in the United States, you are a nonresident. File 2011 taxes online free File Form 1040. File 2011 taxes online free Print “Dual-Status Return” across the top. File 2011 taxes online free Attach a statement showing your U. File 2011 taxes online free S. File 2011 taxes online free source income for the part of the year you were a nonresident. File 2011 taxes online free You may use Form 1040NR as the statement. File 2011 taxes online free Print “Dual-Status Statement” across the top. File 2011 taxes online free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2011 taxes online free If you are an employee and you receive wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes online free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes online free If you are not an employee who receives wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes online free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes online free For more information on when and where to file, see chapter 7 . File 2011 taxes online free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes online 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 online free If you are a U. File 2011 taxes online free S. File 2011 taxes online 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 online free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes online free See Identification Number in chapter 5 for more information. File 2011 taxes online 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 online free However, nonresident aliens married to U. File 2011 taxes online free S. File 2011 taxes online free citizens or residents can choose to be treated as U. File 2011 taxes online free S. File 2011 taxes online free residents and file joint returns. File 2011 taxes online free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes online 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 online 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 online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes online free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes online free No. File 2011 taxes online 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 online free See Effect of Tax Treaties in chapter 1. File 2011 taxes online 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 online free See chapter 6 . File 2011 taxes online free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online 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 online free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes online free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes online free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes online 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 online free If the capital gains and dividends are effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes online free S. File 2011 taxes online free citizens and residents. File 2011 taxes online free If you are a nonresident alien, 85% of any U. File 2011 taxes online free S. File 2011 taxes online 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 online free See The 30% Tax in chapter 4. File 2011 taxes online free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes online free S. File 2011 taxes online free sources, it is not subject to U. File 2011 taxes online free S. File 2011 taxes online free tax. File 2011 taxes online free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources. File 2011 taxes online free If your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes online free S. File 2011 taxes online free tax according to the following rules. File 2011 taxes online 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 online free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes online free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes online free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes online free Nonresident aliens cannot claim the standard deduction. File 2011 taxes online free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes online free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes online free However, you can itemize any allowable deductions. File 2011 taxes online free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes online free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online free See Itemized Deductions in chapter 5. File 2011 taxes online free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes online free S. File 2011 taxes online free citizens. File 2011 taxes online free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes online free S. File 2011 taxes online free tax return. File 2011 taxes online free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes online free S. File 2011 taxes online free nationals; and for students and business apprentices from India. File 2011 taxes online free See Exemptions in chapter 5. File 2011 taxes online free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes online 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 online 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 online free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes online free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes online free See chapter 6 for more information on dual-status aliens. File 2011 taxes online free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes online free However, if you are married and choose to file a joint return with a U. File 2011 taxes online free S. File 2011 taxes online free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online 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 online free See Social Security and Medicare Taxes in chapter 8. File 2011 taxes online 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 online 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 online free Do not use Form 843 to request a refund of Additional Medicare Tax. File 2011 taxes online free See Refund of Taxes Withheld in Error in chapter 8. File 2011 taxes online free Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2011 taxes online 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 online free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2011 taxes online free These forms are discussed in chapter 11. File 2011 taxes online free Form 1040-C is not an annual U. File 2011 taxes online free S. File 2011 taxes online free income tax return. File 2011 taxes online 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 online free Chapters 5 and 7 discuss filing an annual U. File 2011 taxes online free S. File 2011 taxes online free income tax return. File 2011 taxes online free . File 2011 taxes online 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 online free These are the same rates that apply to U. File 2011 taxes online free S. File 2011 taxes online free citizens and residents. File 2011 taxes online free Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. File 2011 taxes online free The term “exempt individual” does not refer to someone exempt from U. File 2011 taxes online free S. File 2011 taxes online free tax. File 2011 taxes online 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 online free See chapter 1 . File 2011 taxes online free Generally, you cannot claim tax treaty benefits as a resident alien. File 2011 taxes online free However, there are exceptions. File 2011 taxes online free See Effect of Tax Treaties in chapter 1. File 2011 taxes online free See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2011 taxes online 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 online free S. File 2011 taxes online free source income on which tax was not fully paid by the amount withheld. File 2011 taxes online 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 online free You were a dual-status alien last year. File 2011 taxes online 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 online free However, for the part of the year that you were not present in the United States, you are a nonresident. File 2011 taxes online free File Form 1040. File 2011 taxes online free Print “Dual-Status Return” across the top. File 2011 taxes online free Attach a statement showing your U. File 2011 taxes online free S. File 2011 taxes online free source income for the part of the year you were a nonresident. File 2011 taxes online free You may use Form 1040NR as the statement. File 2011 taxes online free Print “Dual-Status Statement” across the top. File 2011 taxes online free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2011 taxes online free If you are an employee and you receive wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes online free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes online free If you are not an employee who receives wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes online free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes online free For more information on when and where to file, see chapter 7 . File 2011 taxes online free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes online 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 online free If you are a U. File 2011 taxes online free S. File 2011 taxes online 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 online free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes online free See Identification Number in chapter 5 for more information. File 2011 taxes online 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 online free However, nonresident aliens married to U. File 2011 taxes online free S. File 2011 taxes online free citizens or residents can choose to be treated as U. File 2011 taxes online free S. File 2011 taxes online free residents and file joint returns. File 2011 taxes online free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes online 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 online 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 online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes online free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes online free No. File 2011 taxes online 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 online free See Effect of Tax Treaties in chapter 1. File 2011 taxes online 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 online free See chapter 6 . File 2011 taxes online free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online 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 online free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes online free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes online free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes online 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 online free If the capital gains and dividends are effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes online free S. File 2011 taxes online free citizens and residents. File 2011 taxes online free If you are a nonresident alien, 85% of any U. File 2011 taxes online free S. File 2011 taxes online 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 online free See The 30% Tax in chapter 4. File 2011 taxes online free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes online free S. File 2011 taxes online free sources, it is not subject to U. File 2011 taxes online free S. File 2011 taxes online free tax. File 2011 taxes online free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources. File 2011 taxes online free If your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes online free S. File 2011 taxes online free tax according to the following rules. File 2011 taxes online 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 online free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes online free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes online free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes online free Nonresident aliens cannot claim the standard deduction. File 2011 taxes online free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes online free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes online free However, you can itemize any allowable deductions. File 2011 taxes online free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes online free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online free See Itemized Deductions in chapter 5. File 2011 taxes online free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes online free S. File 2011 taxes online free citizens. File 2011 taxes online free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes online free S. File 2011 taxes online free tax return. File 2011 taxes online free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes online free S. File 2011 taxes online free nationals; and for students and business apprentices from India. File 2011 taxes online free See Exemptions in chapter 5. File 2011 taxes online free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes online 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 online 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 online free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes online free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes online free See chapter 6 for more information on dual-status aliens. File 2011 taxes online free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes online free However, if you are married and choose to file a joint return with a U. File 2011 taxes online free S. File 2011 taxes online free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online 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 online free See Social Security and Medicare Taxes in chapter 8. File 2011 taxes online 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 online 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 online free Do not use Form 843 to request a refund of Additional Medicare Tax. File 2011 taxes online free See Refund of Taxes Withheld in Error in chapter 8. File 2011 taxes online free Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2011 taxes online 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 online free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2011 taxes online free These forms are discussed in chapter 11. File 2011 taxes online free Form 1040-C is not an annual U. File 2011 taxes online free S. File 2011 taxes online free income tax return. File 2011 taxes online 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 online free Chapters 5 and 7 discuss filing an annual U. File 2011 taxes online free S. File 2011 taxes online free income tax return. File 2011 taxes online free . File 2011 taxes online free I am a student with an F-1 Visa. File 2011 taxes online free I was told that I was an exempt individual. File 2011 taxes online free Does this mean I am exempt from paying U. File 2011 taxes online free S. File 2011 taxes online free tax? The term “exempt individual” does not refer to someone exempt from U. File 2011 taxes online free S. File 2011 taxes online free tax. File 2011 taxes online 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 online free See chapter 1 . File 2011 taxes online free Generally, you cannot claim tax treaty benefits as a resident alien. File 2011 taxes online free However, there are exceptions. File 2011 taxes online free See Effect of Tax Treaties in chapter 1. File 2011 taxes online free See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2011 taxes online 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 online free S. File 2011 taxes online free source income on which tax was not fully paid by the amount withheld. File 2011 taxes online 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 online free You were a dual-status alien last year. File 2011 taxes online 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 online free However, for the part of the year that you were not present in the United States, you are a nonresident. File 2011 taxes online free File Form 1040. File 2011 taxes online free Print “Dual-Status Return” across the top. File 2011 taxes online free Attach a statement showing your U. File 2011 taxes online free S. File 2011 taxes online free source income for the part of the year you were a nonresident. File 2011 taxes online free You may use Form 1040NR as the statement. File 2011 taxes online free Print “Dual-Status Statement” across the top. File 2011 taxes online free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2011 taxes online free If you are an employee and you receive wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes online free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes online free If you are not an employee who receives wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes online free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes online free For more information on when and where to file, see chapter 7 . File 2011 taxes online free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes online 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 online free If you are a U. File 2011 taxes online free S. File 2011 taxes online 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 online free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes online free See Identification Number in chapter 5 for more information. File 2011 taxes online 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 online free However, nonresident aliens married to U. File 2011 taxes online free S. File 2011 taxes online free citizens or residents can choose to be treated as U. File 2011 taxes online free S. File 2011 taxes online free residents and file joint returns. File 2011 taxes online free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes online 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 online 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 online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes online free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes online free No. File 2011 taxes online 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 online free See Effect of Tax Treaties in chapter 1. File 2011 taxes online 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 online free See chapter 6 . File 2011 taxes online free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online 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 online free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes online free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes online free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes online 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 online free If the capital gains and dividends are effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes online free S. File 2011 taxes online free citizens and residents. File 2011 taxes online free If you are a nonresident alien, 85% of any U. File 2011 taxes online free S. File 2011 taxes online 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 online free See The 30% Tax in chapter 4. File 2011 taxes online free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes online free S. File 2011 taxes online free sources, it is not subject to U. File 2011 taxes online free S. File 2011 taxes online free tax. File 2011 taxes online free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources. File 2011 taxes online free If your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes online free S. File 2011 taxes online free tax according to the following rules. File 2011 taxes online 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 online free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes online free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes online free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes online free Nonresident aliens cannot claim the standard deduction. File 2011 taxes online free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes online free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes online free However, you can itemize any allowable deductions. File 2011 taxes online free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes online free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online free See Itemized Deductions in chapter 5. File 2011 taxes online free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes online free S. File 2011 taxes online free citizens. File 2011 taxes online free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes online free S. File 2011 taxes online free tax return. File 2011 taxes online free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes online free S. File 2011 taxes online free nationals; and for students and business apprentices from India. File 2011 taxes online free See Exemptions in chapter 5. File 2011 taxes online free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes online 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 online 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 online free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes online free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes online free See chapter 6 for more information on dual-status aliens. File 2011 taxes online free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes online free However, if you are married and choose to file a joint return with a U. File 2011 taxes online free S. File 2011 taxes online free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online 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 online free See Social Security and Medicare Taxes in chapter 8. File 2011 taxes online 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 online 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 online free Do not use Form 843 to request a refund of Additional Medicare Tax. File 2011 taxes online free See Refund of Taxes Withheld in Error in chapter 8. File 2011 taxes online free Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2011 taxes online 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 online free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2011 taxes online free These forms are discussed in chapter 11. File 2011 taxes online free Form 1040-C is not an annual U. File 2011 taxes online free S. File 2011 taxes online free income tax return. File 2011 taxes online 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 online free Chapters 5 and 7 discuss filing an annual U. File 2011 taxes online free S. File 2011 taxes online free income tax return. File 2011 taxes online free . File 2011 taxes online free I am a resident alien. File 2011 taxes online free Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. File 2011 taxes online free However, there are exceptions. File 2011 taxes online free See Effect of Tax Treaties in chapter 1. File 2011 taxes online free See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2011 taxes online 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 online free S. File 2011 taxes online free source income on which tax was not fully paid by the amount withheld. File 2011 taxes online 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 online free You were a dual-status alien last year. File 2011 taxes online 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 online free However, for the part of the year that you were not present in the United States, you are a nonresident. File 2011 taxes online free File Form 1040. File 2011 taxes online free Print “Dual-Status Return” across the top. File 2011 taxes online free Attach a statement showing your U. File 2011 taxes online free S. File 2011 taxes online free source income for the part of the year you were a nonresident. File 2011 taxes online free You may use Form 1040NR as the statement. File 2011 taxes online free Print “Dual-Status Statement” across the top. File 2011 taxes online free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2011 taxes online free If you are an employee and you receive wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes online free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes online free If you are not an employee who receives wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes online free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes online free For more information on when and where to file, see chapter 7 . File 2011 taxes online free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes online 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 online free If you are a U. File 2011 taxes online free S. File 2011 taxes online 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 online free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes online free See Identification Number in chapter 5 for more information. File 2011 taxes online 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 online free However, nonresident aliens married to U. File 2011 taxes online free S. File 2011 taxes online free citizens or residents can choose to be treated as U. File 2011 taxes online free S. File 2011 taxes online free residents and file joint returns. File 2011 taxes online free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes online 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 online 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 online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes online free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes online free No. File 2011 taxes online 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 online free See Effect of Tax Treaties in chapter 1. File 2011 taxes online 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 online free See chapter 6 . File 2011 taxes online free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online 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 online free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes online free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes online free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes online 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 online free If the capital gains and dividends are effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes online free S. File 2011 taxes online free citizens and residents. File 2011 taxes online free If you are a nonresident alien, 85% of any U. File 2011 taxes online free S. File 2011 taxes online 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 online free See The 30% Tax in chapter 4. File 2011 taxes online free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes online free S. File 2011 taxes online free sources, it is not subject to U. File 2011 taxes online free S. File 2011 taxes online free tax. File 2011 taxes online free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources. File 2011 taxes online free If your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes online free S. File 2011 taxes online free tax according to the following rules. File 2011 taxes online 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 online free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes online free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes online free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes online free Nonresident aliens cannot claim the standard deduction. File 2011 taxes online free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes online free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes online free However, you can itemize any allowable deductions. File 2011 taxes online free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes online free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online free See Itemized Deductions in chapter 5. File 2011 taxes online free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes online free S. File 2011 taxes online free citizens. File 2011 taxes online free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes online free S. File 2011 taxes online free tax return. File 2011 taxes online free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes online free S. File 2011 taxes online free nationals; and for students and business apprentices from India. File 2011 taxes online free See Exemptions in chapter 5. File 2011 taxes online free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes online 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 online 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 online free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes online free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes online free See chapter 6 for more information on dual-status aliens. File 2011 taxes online free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes online free However, if you are married and choose to file a joint return with a U. File 2011 taxes online free S. File 2011 taxes online free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online 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 online free See Social Security and Medicare Taxes in chapter 8. File 2011 taxes online 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 online 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 online free Do not use Form 843 to request a refund of Additional Medicare Tax. File 2011 taxes online free See Refund of Taxes Withheld in Error in chapter 8. File 2011 taxes online free Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2011 taxes online 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 online free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2011 taxes online free These forms are discussed in chapter 11. File 2011 taxes online free Form 1040-C is not an annual U. File 2011 taxes online free S. File 2011 taxes online free income tax return. File 2011 taxes online 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 online free Chapters 5 and 7 discuss filing an annual U. File 2011 taxes online free S. File 2011 taxes online free income tax return. File 2011 taxes online free . File 2011 taxes online free I am a nonresident alien with no dependents. File 2011 taxes online free I am working temporarily for a U. File 2011 taxes online free S. File 2011 taxes online free company. File 2011 taxes online 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 online free S. File 2011 taxes online free source income on which tax was not fully paid by the amount withheld. File 2011 taxes online 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 online free You were a dual-status alien last year. File 2011 taxes online 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 online free However, for the part of the year that you were not present in the United States, you are a nonresident. File 2011 taxes online free File Form 1040. File 2011 taxes online free Print “Dual-Status Return” across the top. File 2011 taxes online free Attach a statement showing your U. File 2011 taxes online free S. File 2011 taxes online free source income for the part of the year you were a nonresident. File 2011 taxes online free You may use Form 1040NR as the statement. File 2011 taxes online free Print “Dual-Status Statement” across the top. File 2011 taxes online free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2011 taxes online free If you are an employee and you receive wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes online free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes online free If you are not an employee who receives wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes online free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes online free For more information on when and where to file, see chapter 7 . File 2011 taxes online free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes online 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 online free If you are a U. File 2011 taxes online free S. File 2011 taxes online 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 online free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes online free See Identification Number in chapter 5 for more information. File 2011 taxes online 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 online free However, nonresident aliens married to U. File 2011 taxes online free S. File 2011 taxes online free citizens or residents can choose to be treated as U. File 2011 taxes online free S. File 2011 taxes online free residents and file joint returns. File 2011 taxes online free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes online 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 online 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 online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes online free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes online free No. File 2011 taxes online 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 online free See Effect of Tax Treaties in chapter 1. File 2011 taxes online 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 online free See chapter 6 . File 2011 taxes online free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online 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 online free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes online free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes online free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes online 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 online free If the capital gains and dividends are effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes online free S. File 2011 taxes online free citizens and residents. File 2011 taxes online free If you are a nonresident alien, 85% of any U. File 2011 taxes online free S. File 2011 taxes online 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 online free See The 30% Tax in chapter 4. File 2011 taxes online free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes online free S. File 2011 taxes online free sources, it is not subject to U. File 2011 taxes online free S. File 2011 taxes online free tax. File 2011 taxes online free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources. File 2011 taxes online free If your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes online free S. File 2011 taxes online free tax according to the following rules. File 2011 taxes online 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 online free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes online free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes online free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes online free Nonresident aliens cannot claim the standard deduction. File 2011 taxes online free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes online free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes online free However, you can itemize any allowable deductions. File 2011 taxes online free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes online free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online free See Itemized Deductions in chapter 5. File 2011 taxes online free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes online free S. File 2011 taxes online free citizens. File 2011 taxes online free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes online free S. File 2011 taxes online free tax return. File 2011 taxes online free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes online free S. File 2011 taxes online free nationals; and for students and business apprentices from India. File 2011 taxes online free See Exemptions in chapter 5. File 2011 taxes online free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes online 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 online 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 online free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes online free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes online free See chapter 6 for more information on dual-status aliens. File 2011 taxes online free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes online free However, if you are married and choose to file a joint return with a U. File 2011 taxes online free S. File 2011 taxes online free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online 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 online free See Social Security and Medicare Taxes in chapter 8. File 2011 taxes online 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 online 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 online free Do not use Form 843 to request a refund of Additional Medicare Tax. File 2011 taxes online free See Refund of Taxes Withheld in Error in chapter 8. File 2011 taxes online free Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2011 taxes online 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 online free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2011 taxes online free These forms are discussed in chapter 11. File 2011 taxes online free Form 1040-C is not an annual U. File 2011 taxes online free S. File 2011 taxes online free income tax return. File 2011 taxes online 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 online free Chapters 5 and 7 discuss filing an annual U. File 2011 taxes online free S. File 2011 taxes online free income tax return. File 2011 taxes online free . File 2011 taxes online free I came to the United States on June 30th of last year. File 2011 taxes online free I have an H-1B Visa. File 2011 taxes online 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 online 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 online free However, for the part of the year that you were not present in the United States, you are a nonresident. File 2011 taxes online free File Form 1040. File 2011 taxes online free Print “Dual-Status Return” across the top. File 2011 taxes online free Attach a statement showing your U. File 2011 taxes online free S. File 2011 taxes online free source income for the part of the year you were a nonresident. File 2011 taxes online free You may use Form 1040NR as the statement. File 2011 taxes online free Print “Dual-Status Statement” across the top. File 2011 taxes online free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2011 taxes online free If you are an employee and you receive wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes online free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes online free If you are not an employee who receives wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes online free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes online free For more information on when and where to file, see chapter 7 . File 2011 taxes online free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes online 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 online free If you are a U. File 2011 taxes online free S. File 2011 taxes online 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 online free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes online free See Identification Number in chapter 5 for more information. File 2011 taxes online 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 online free However, nonresident aliens married to U. File 2011 taxes online free S. File 2011 taxes online free citizens or residents can choose to be treated as U. File 2011 taxes online free S. File 2011 taxes online free residents and file joint returns. File 2011 taxes online free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes online 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 online 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 online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes online free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes online free No. File 2011 taxes online 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 online free See Effect of Tax Treaties in chapter 1. File 2011 taxes online 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 online free See chapter 6 . File 2011 taxes online free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online 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 online free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes online free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes online free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes online 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 online free If the capital gains and dividends are effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes online free S. File 2011 taxes online free citizens and residents. File 2011 taxes online free If you are a nonresident alien, 85% of any U. File 2011 taxes online free S. File 2011 taxes online 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 online free See The 30% Tax in chapter 4. File 2011 taxes online free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes online free S. File 2011 taxes online free sources, it is not subject to U. File 2011 taxes online free S. File 2011 taxes online free tax. File 2011 taxes online free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources. File 2011 taxes online free If your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes online free S. File 2011 taxes online free tax according to the following rules. File 2011 taxes online 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 online free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes online free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes online free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes online free Nonresident aliens cannot claim the standard deduction. File 2011 taxes online free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes online free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes online free However, you can itemize any allowable deductions. File 2011 taxes online free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes online free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online free See Itemized Deductions in chapter 5. File 2011 taxes online free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes online free S. File 2011 taxes online free citizens. File 2011 taxes online free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes online free S. File 2011 taxes online free tax return. File 2011 taxes online free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes online free S. File 2011 taxes online free nationals; and for students and business apprentices from India. File 2011 taxes online free See Exemptions in chapter 5. File 2011 taxes online free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes online 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 online 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 online free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes online free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes online free See chapter 6 for more information on dual-status aliens. File 2011 taxes online free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes online free However, if you are married and choose to file a joint return with a U. File 2011 taxes online free S. File 2011 taxes online free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online 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 online free See Social Security and Medicare Taxes in chapter 8. File 2011 taxes online 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 online 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 online free Do not use Form 843 to request a refund of Additional Medicare Tax. File 2011 taxes online free See Refund of Taxes Withheld in Error in chapter 8. File 2011 taxes online free Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2011 taxes online 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 online free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2011 taxes online free These forms are discussed in chapter 11. File 2011 taxes online free Form 1040-C is not an annual U. File 2011 taxes online free S. File 2011 taxes online free income tax return. File 2011 taxes online 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 online free Chapters 5 and 7 discuss filing an annual U. File 2011 taxes online free S. File 2011 taxes online free income tax return. File 2011 taxes online free . File 2011 taxes online free When is my Form 1040NR due? If you are an employee and you receive wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2011 taxes online free If you file for the 2013 calendar year, your return is due April 15, 2014. File 2011 taxes online free If you are not an employee who receives wages subject to U. File 2011 taxes online free S. File 2011 taxes online free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 taxes online free For the 2013 calendar year, file your return by June 16, 2014. File 2011 taxes online free For more information on when and where to file, see chapter 7 . File 2011 taxes online free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2011 taxes online 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 online free If you are a U. File 2011 taxes online free S. File 2011 taxes online 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 online free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2011 taxes online free See Identification Number in chapter 5 for more information. File 2011 taxes online 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 online free However, nonresident aliens married to U. File 2011 taxes online free S. File 2011 taxes online free citizens or residents can choose to be treated as U. File 2011 taxes online free S. File 2011 taxes online free residents and file joint returns. File 2011 taxes online free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free Assuming both of you had these visas for all of last year, you are a resident alien. File 2011 taxes online 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 online 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 online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2011 taxes online free Your husband must file Form 1040NR or 1040NR-EZ. File 2011 taxes online free No. File 2011 taxes online 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 online free See Effect of Tax Treaties in chapter 1. File 2011 taxes online 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 online free See chapter 6 . File 2011 taxes online free The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online 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 online free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2011 taxes online free Dividends are generally taxed at a 30% (or lower treaty) rate. File 2011 taxes online free The brokerage company or payor of the dividends should withhold this tax at source. File 2011 taxes online 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 online free If the capital gains and dividends are effectively connected with a U. File 2011 taxes online free S. File 2011 taxes online free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2011 taxes online free S. File 2011 taxes online free citizens and residents. File 2011 taxes online free If you are a nonresident alien, 85% of any U. File 2011 taxes online free S. File 2011 taxes online 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 online free See The 30% Tax in chapter 4. File 2011 taxes online free If you are a nonresident alien and the scholarship is not from U. File 2011 taxes online free S. File 2011 taxes online free sources, it is not subject to U. File 2011 taxes online free S. File 2011 taxes online free tax. File 2011 taxes online free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources. File 2011 taxes online free If your scholarship is from U. File 2011 taxes online free S. File 2011 taxes online free sources or you are a resident alien, your scholarship is subject to U. File 2011 taxes online free S. File 2011 taxes online free tax according to the following rules. File 2011 taxes online 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 online free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2011 taxes online free See Scholarships and Fellowship Grants in chapter 3 for more information. File 2011 taxes online free If you are not a candidate for a degree, your scholarship is taxable. File 2011 taxes online free Nonresident aliens cannot claim the standard deduction. File 2011 taxes online free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2011 taxes online free You cannot claim the standard deduction allowed on Form 1040. File 2011 taxes online free However, you can itemize any allowable deductions. File 2011 taxes online free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2011 taxes online free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2011 taxes online free S. File 2011 taxes online free trade or business. File 2011 taxes online free See Itemized Deductions in chapter 5. File 2011 taxes online free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2011 taxes online free S. File 2011 taxes online free citizens. File 2011 taxes online free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2011 taxes online free S. File 2011 taxes online free tax return. File 2011 taxes online free There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2011 taxes online free S. File 2011 taxes online free nationals; and for students and business apprentices from India. File 2011 taxes online free See Exemptions in chapter 5. File 2011 taxes online free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2011 taxes online 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 online 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 online free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2011 taxes online free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2011 taxes online free See chapter 6 for more information on dual-status aliens. File 2011 taxes online free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2011 taxes online free However, if you are married and choose to file a joint return with a U. File 2011 taxes online free S. File 2011 taxes online free citizen or resident spouse, you may be eligible for these credits. File 2011 taxes online free See Nonresident Spouse Treated as a Resident in chapter 1. File 2011 taxes online 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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Understanding your CP45 Notice

We were unable to apply your overpayment to your estimated tax as you requested.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully - it will explain why we were unable to apply the amount you requested to the following year’s taxes. It may also suggest additional steps for you to take, depending on your situation.
  • Correct your copy of your tax return for your records.
  • Adjust this year’s estimate tax payments to avoid any possible underpayment.

You may want to...


Answers to Common Questions

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing Form 1040-ES, Estimated Tax for Individuals. For more information, see Publication 505, Tax Withholding and Estimated Tax.

What is an "overpayment," and how is that different from a "refund?"
An "overpayment" occurs when you pay more taxes during the year, either through withholding on wages or by making estimated payments, than what you owe. This can either be refunded to you or applied to your next year's taxes.

How can I find out what happened on my tax return this year that would cause this change?
Please contact us at the number listed on your notice for the specific information concerning your tax return.

Will the IRS send me another notice to confirm the overpayment has been applied?
No, this notice is your notification of the amount we’re applying to your account.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 04-Mar-2014

The File 2011 Taxes Online Free

File 2011 taxes online free 11. File 2011 taxes online free   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File 2011 taxes online free Free help with your tax return. File 2011 taxes online free   You can get free help preparing your return nationwide from IRS-certified volunteers. File 2011 taxes online free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File 2011 taxes online free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 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File 2011 taxes online free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File 2011 taxes online free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File 2011 taxes online free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File 2011 taxes online free The IRS issues more than 9 out of 10 refunds in less than 21 days. File 2011 taxes online free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2011 taxes online free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File 2011 taxes online free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File 2011 taxes online free Note, the above information is for our automated hotline. File 2011 taxes online free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File 2011 taxes online free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File 2011 taxes online free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File 2011 taxes online free It can take up to 3 weeks from the date you mailed it to show up in our system. File 2011 taxes online free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File 2011 taxes online free You should receive your order within 10 business days. File 2011 taxes online free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File 2011 taxes online free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File 2011 taxes online free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File 2011 taxes online free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File 2011 taxes online free These individuals can also contact the IRS through relay services such as the Federal Relay Service. File 2011 taxes online free Walk-in. File 2011 taxes online free   You can find a selection of forms, publications and services — in-person. File 2011 taxes online free Products. File 2011 taxes online free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2011 taxes online free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 2011 taxes online free Services. File 2011 taxes online free You can walk in to your local TAC for face-to-face tax help. File 2011 taxes online free An employee can answer questions about your tax account or help you set up a payment plan. File 2011 taxes online free Before visiting, use the Office Locator tool on IRS. File 2011 taxes online free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File 2011 taxes online free Mail. File 2011 taxes online free   You can send your order for forms, instructions, and publications to the address below. File 2011 taxes online free You should receive a response within 10 business days after your request is received. File 2011 taxes online free Internal Revenue Service 1201 N. File 2011 taxes online free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File 2011 taxes online free The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2011 taxes online free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File 2011 taxes online free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File 2011 taxes online free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File 2011 taxes online free You face (or your business is facing) an immediate threat of adverse action. File 2011 taxes online free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File 2011 taxes online free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File 2011 taxes online free Here's why we can help: TAS is an independent organization within the IRS. File 2011 taxes online free Our advocates know how to work with the IRS. File 2011 taxes online free Our services are free and tailored to meet your needs. File 2011 taxes online free We have offices in every state, the District of Columbia, and Puerto Rico. File 2011 taxes online free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File 2011 taxes online free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File 2011 taxes online free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File 2011 taxes online free Low Income Taxpayer Clinics. File 2011 taxes online free   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File 2011 taxes online free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File 2011 taxes online free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File 2011 taxes online free Prev  Up  Next   Home   More Online Publications