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File For 2012 Taxes

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File For 2012 Taxes

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

If you file a case and win, the losing party should give you what the court says you are owed without further action on your part. But some losers refuse to follow the court's decision. When this happens, you can go back to court and ask for the order to be enforced. Depending on local laws, law enforcement officials might sell a person's property or take money from a bank account or business cash register. If the person who owes the money receives a salary, the court might order an employer to garnish (deduct money from) each paycheck to pay you.

Check your local telephone book under the municipal, county or state government headings for small claims court offices. Ask the clerk how to use the small claims court. Before taking your own case to court, observe a small claims court session and ask the court if it has information that will help you prepare your presentation to the judge.

The File For 2012 Taxes

File for 2012 taxes Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. File for 2012 taxes Tax questions. File for 2012 taxes Background Information for Using the Tax CalendarsElectronic deposit requirement. File for 2012 taxes Legal holidays. File for 2012 taxes Statewide legal holidays. File for 2012 taxes Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. File for 2012 taxes irs. File for 2012 taxes gov/pub509. File for 2012 taxes What's New Publication 1518 discontinued after 2013. File for 2012 taxes  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. File for 2012 taxes An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. File for 2012 taxes irs. File for 2012 taxes gov/taxcalendar. File for 2012 taxes Reminders Photographs of missing children. File for 2012 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File for 2012 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File for 2012 taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File for 2012 taxes Introduction A tax calendar is a 12-month calendar divided into quarters. File for 2012 taxes The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. File for 2012 taxes What does this publication contain?   This publication contains the following. File for 2012 taxes A section on how to use the tax calendars. File for 2012 taxes Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. File for 2012 taxes A table showing the semiweekly deposit due dates for payroll taxes for 2014. File for 2012 taxes   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. File for 2012 taxes irs. File for 2012 taxes gov/taxcalendar. File for 2012 taxes Who should use this publication?   Primarily, employers need to use this publication. File for 2012 taxes However, the General Tax Calendar has important due dates for all businesses and individuals. File for 2012 taxes Anyone who must pay excise taxes may need the Excise Tax Calendar . File for 2012 taxes What are the advantages of using a tax calendar?   The following are advantages of using a calendar. File for 2012 taxes You do not have to figure the due dates yourself. File for 2012 taxes You can file or pay timely and avoid penalties. File for 2012 taxes You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. File for 2012 taxes You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . File for 2012 taxes Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. File for 2012 taxes If you are an employer, also use the Employer's Tax Calendar . File for 2012 taxes If you must pay excise taxes, use the Excise Tax Calendar . File for 2012 taxes Depending on your situation, you may need to use more than one calendar. File for 2012 taxes Table 1. File for 2012 taxes Useful Publications IF you are. File for 2012 taxes . File for 2012 taxes . File for 2012 taxes THEN you may need. File for 2012 taxes . File for 2012 taxes . File for 2012 taxes An employer • Publication 15 (Circular E), Employer's Tax Guide. File for 2012 taxes  • Publication 15-A, Employer's Supplemental Tax Guide. File for 2012 taxes  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. File for 2012 taxes  • Publication 926, Household Employer's Tax Guide. File for 2012 taxes A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. File for 2012 taxes  • Publication 225, Farmer's Tax Guide. File for 2012 taxes An individual • Publication 505, Tax Withholding and Estimated Tax. File for 2012 taxes Required to pay excise taxes • Publication 510, Excise Taxes. File for 2012 taxes What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. File for 2012 taxes You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. File for 2012 taxes The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. File for 2012 taxes In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. File for 2012 taxes What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. File for 2012 taxes Each calendar lists the forms you may need. File for 2012 taxes   See How To Get Tax Help near the end of this publication for information about getting publications and forms. File for 2012 taxes Comments and suggestions. File for 2012 taxes   We welcome your comments about this publication and your suggestions for future editions. File for 2012 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File for 2012 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File for 2012 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File for 2012 taxes   You can send us comments from www. File for 2012 taxes irs. File for 2012 taxes gov/formspubs. File for 2012 taxes Click on More Information and then click on Comment on Tax Forms and Publications. File for 2012 taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. File for 2012 taxes Ordering forms and publications. File for 2012 taxes   Visit www. File for 2012 taxes irs. File for 2012 taxes gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File for 2012 taxes Internal Revenue Service 1201 N. File for 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File for 2012 taxes   If you have a tax question, check the information available on IRS. File for 2012 taxes gov or call 1-800-829-1040. File for 2012 taxes We cannot answer tax questions sent to either of the above addresses. File for 2012 taxes Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. File for 2012 taxes IRS e-services make taxes easier. File for 2012 taxes   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. File for 2012 taxes Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. File for 2012 taxes    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. File for 2012 taxes Visit www. File for 2012 taxes irs. File for 2012 taxes gov/efile for more information. File for 2012 taxes You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). File for 2012 taxes For detailed information about using this free service, see Electronic deposit requirement below. File for 2012 taxes   Use these electronic options to make filing and paying taxes easier. File for 2012 taxes For more information on electronic payments, visit the IRS website at www. File for 2012 taxes irs. File for 2012 taxes gov/e-pay. File for 2012 taxes Tax deposits. File for 2012 taxes   Some taxes can be paid with the return on which they are reported. File for 2012 taxes However, in many cases, you have to deposit the tax before the due date for filing the return. File for 2012 taxes Tax deposits are figured for periods of time that are shorter than the time period covered by the return. File for 2012 taxes See Publication 15 (Circular E) for the employment tax deposit rules. File for 2012 taxes For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. File for 2012 taxes    Electronic deposit requirement. File for 2012 taxes   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). File for 2012 taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File for 2012 taxes EFTPS is a free service provided by the Department of Treasury. File for 2012 taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. File for 2012 taxes   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). File for 2012 taxes You can also visit the EFTPS website at www. File for 2012 taxes eftps. File for 2012 taxes gov. File for 2012 taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. File for 2012 taxes    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. File for 2012 taxes For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. File for 2012 taxes m. File for 2012 taxes Eastern time the day before the date the deposit is due. File for 2012 taxes Saturday, Sunday, or legal holiday. File for 2012 taxes   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. File for 2012 taxes The term legal holiday means any legal holiday in the District of Columbia. File for 2012 taxes The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. File for 2012 taxes But you must make any adjustments for statewide legal holidays, as discussed next. File for 2012 taxes An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. File for 2012 taxes Legal holidays. File for 2012 taxes   Legal holidays for 2014 are listed below. File for 2012 taxes January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. File for 2012 taxes / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. File for 2012 taxes   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. File for 2012 taxes A statewide legal holiday does not delay a due date for making a federal tax deposit. File for 2012 taxes Extended due date for Forms 1098, 1099, and W-2 if filed electronically. File for 2012 taxes   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. File for 2012 taxes   For 2014, the due date for giving the recipient these forms is January 31. File for 2012 taxes   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. File for 2012 taxes For information about filing Form W-2 electronically with the SSA, visit www. File for 2012 taxes ssa. File for 2012 taxes gov/employer or call 1-800-772-6270. File for 2012 taxes Penalties. File for 2012 taxes   Whenever possible, you should take action before the listed due date. File for 2012 taxes If you are late, you may have to pay a penalty as well as interest on any overdue taxes. File for 2012 taxes   Be sure to follow all the tax laws that apply to you. File for 2012 taxes In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. File for 2012 taxes Use of private delivery services. File for 2012 taxes   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. File for 2012 taxes These private delivery services include only the following. File for 2012 taxes DHL Express (DHL): DHL Same Day Service. File for 2012 taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. File for 2012 taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File for 2012 taxes M. File for 2012 taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. File for 2012 taxes   For the IRS mailing address to use if you are using a private delivery service, go to IRS. File for 2012 taxes gov and enter “private delivery service” in the search box. File for 2012 taxes   The private delivery service can tell you how to get written proof of the mailing date. File for 2012 taxes    The U. File for 2012 taxes S. File for 2012 taxes Postal Service advises that private delivery services cannot deliver items to P. File for 2012 taxes O. File for 2012 taxes boxes. File for 2012 taxes You must use the U. File for 2012 taxes S. File for 2012 taxes Postal Service to mail any item to an IRS P. File for 2012 taxes O. File for 2012 taxes box address. File for 2012 taxes Prev  Up  Next   Home   More Online Publications