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Filing 2012 Taxes In 2013

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Filing 2012 Taxes In 2013

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

Schedule A (Form 1040), Itemized Deductions
Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.

Schedule B (Form 1040), Interest and Ordinary Dividends
Use Schedule B to report your taxable interest or ordinary dividends.

Schedule C (Form 1040), Profit or Loss From Business
Use this schedule to report income or loss from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if your primary purpose for engaging in the activity is for income or profit and you are involved in the activity with continuity and regularity.

Schedule C-EZ (Form 1040), Net Profit From Business
You can use Schedule C-EZ instead of Schedule C if you operated a business or practiced a profession as a sole proprietorship or qualified joint venture, or you were a statutory employee and you have met all the requirements listed in Schedule C-EZ, Part I.

Schedule D (Form 1040), Capital Gains and Losses
Use Schedule D (Form 1040) to report the sale or exchange of capital assets, gains from involuntary conversions of capital assets, capital gain distributions and nonbusiness bad debts.

Schedule E (Form 1040), Supplemental Income and Loss
Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs.

Schedule EIC (Form 1040A or 1040), Earned Income Credit
After you have figured your earned income credit (EIC), use this schedule to give the IRS information about your qualifying child(ren).

Schedule F (Form 1040), Profit or Loss From Farming
Use Schedule F (Form 1040) to report farm income and expenses.

Schedule H (Form 1040), Household Employment Taxes
Use this schedule to report household employment taxes if you paid any one household employee cash wages of $1,800 or more during the calendar year, withheld federal income tax during the calendar year for any household employee, or paid total cash wages of $1,000 or more in any calendar quarter of the year or previous year to all household employees.

Schedule J (Form 1040), Income Averaging for Farmers and Fishermen
Use Schedule J (Form 1040) to elect to figure your income tax by averaging, over the previous 3 years (base years), all or part of your taxable income from your trade or business of farming or fishing.

Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled
Use this schedule to figure the credit for the elderly or the disabled.

Schedule SE (Form 1040), Self-Employment Tax
Use this schedule to figure the tax due on net earnings from self-employment.

Form 1040-V, Payment Voucher for Form 1040
This form is a statement you send with your check or money order for any balance due on the “Amount you owe” line of your Form 1040, Form 1040A, or Form 1040EZ.

Form 1040X, Amended U.S. Individual Income Tax Return
Used by individual taxpayers to amend prior year tax returns.

Form 2106, Employee Business Expenses
Use this form if you are an employee deducting ordinary and necessary expenses for your job.

Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Use this form to see if you owe a penalty for underpaying your estimated tax and, if you do, to figure the amount of the penalty.

Form 2441, Child and Dependent Care Expenses
If you paid someone to care for your child (under age 13) or other qualifying person so you (and your spouse if filing jointly) could work or look for work, you may be able to take the credit for child and dependent care expenses.

Form 2848, Power of Attorney and Declaration of Representative
Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS.

Form 3903, Moving Expenses
Use Form 3903 to figure your moving expense deduction for a move related to the start of work at a new principal place of work (workplace). If the new workplace is outside the United States or its possessions, you must be a U.S. citizen or resident alien to deduct your expenses.

Form 4562, Depreciation and Amortization
Use Form 4562 to claim your deduction for depreciation and amortization, make the election under section 179 to expense certain property, and provide information on the business/investment use of automobiles and other listed property.

Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
A U.S. citizen or resident files this form to request an automatic extension of time to file a U.S. individual income tax return.

Form 4952, Investment Interest Expense Deduction
Use this form to figure the amount of investment interest expense you can deduct for the current year and the amount you can carry forward to future years.

Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
Use Form 5329 to report additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, or HSAs.

Form 6251, Alternative Minimum Tax - Individuals
Use this form to figure the amount, if any, of your alternative minimum tax (AMT).

Form 8283, Noncash Charitable Contributions
Individuals, partnerships, and corporations file this form to report information about noncash charitable contributions when the amount of their deduction for all noncash gifts is more than $500.

Form 8582, Passive Activity Loss Limitations
Noncorporate taxpayers use this form to figure the amount of any passive activity loss (PAL) for the current tax year.

Form 8606, Nondeductible IRAs
Use this form to report nondeductible contributions you made to traditional IRAs; distributions from traditional, SEP, or SIMPLE IRAs, if you have ever made nondeductible contributions to traditional IRAs; conversions from traditional, SEP, or SIMPLE IRAs to Roth IRAs; and distributions from Roth IRAs

Schedule 8812 (Form 1040A or 1040), Child Tax Credit
Use Part I of this schedule to document that any child for whom you entered an ITIN and for whom you also checked the "if qualifying child for child tax credit" box, is a resident of the United States because the child meets the substantial presence test and is not otherwise treated as a nonresident alien. Use Parts II–IV of Schedule 8812 to figure the additional child tax credit.

Form 8822, Change of Address
Use this form to notify the Internal Revenue Service of a change to your home mailing address.

Form 8829, Expenses for Business Use of Your Home
Use this form to figure the allowable expenses for business use of your home on Schedule C (Form 1040) and any carryover to next year of amounts not deductible this year.

Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)
Use this form to figure and claim your education credits, which are based on qualified education expenses paid to an eligible postsecondary educational institution.

Form 8949, Sales and Other Dispositions of Capital Assets
Use this form to reconcile amounts that were reported to you and the IRS on Form 1099-B or 1099-S (or substitute statement) with the amounts you report on your return.

Form 9465, Installment Agreement Request
Use form to request a monthly installment plan if you cannot pay the full amount you owe shown on your tax return (or on a notice we sent you).

Page Last Reviewed or Updated: 20-Feb-2014

The Filing 2012 Taxes In 2013

Filing 2012 taxes in 2013 1. Filing 2012 taxes in 2013   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Filing 2012 taxes in 2013 Employee. Filing 2012 taxes in 2013 Other payee. Filing 2012 taxes in 2013 Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. Filing 2012 taxes in 2013 Earning credits in 2013 and 2014. Filing 2012 taxes in 2013 Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Filing 2012 taxes in 2013 Penalties. Filing 2012 taxes in 2013 Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. Filing 2012 taxes in 2013 It also discusses taxpayer identification numbers. Filing 2012 taxes in 2013 Table 1-1 lists the benefits of filing electronically. Filing 2012 taxes in 2013 Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. Filing 2012 taxes in 2013 Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. Filing 2012 taxes in 2013 You may want to get Publication 509, Tax Calendars. Filing 2012 taxes in 2013 It has tax calendars that tell you when to file returns and make tax payments. Filing 2012 taxes in 2013 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. Filing 2012 taxes in 2013 Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Filing 2012 taxes in 2013 Social security number (SSN). Filing 2012 taxes in 2013   Generally, use your SSN as your taxpayer identification number. Filing 2012 taxes in 2013 You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. Filing 2012 taxes in 2013   To apply for an SSN, use Form SS-5, Application for a Social Security Card. Filing 2012 taxes in 2013 This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. Filing 2012 taxes in 2013 It is also available from the SSA website at www. Filing 2012 taxes in 2013 socialsecurity. Filing 2012 taxes in 2013 gov. Filing 2012 taxes in 2013 Individual taxpayer identification number (ITIN). Filing 2012 taxes in 2013   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Filing 2012 taxes in 2013 In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. Filing 2012 taxes in 2013  Internal Revenue Service ITIN Operation P. Filing 2012 taxes in 2013 O. Filing 2012 taxes in 2013 Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. Filing 2012 taxes in 2013 If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Filing 2012 taxes in 2013 The application is also available in Spanish. Filing 2012 taxes in 2013 The form is available at IRS. Filing 2012 taxes in 2013 gov or you can call 1-800-829-3676 to order the form. Filing 2012 taxes in 2013    An ITIN is for tax use only. Filing 2012 taxes in 2013 It does not entitle the holder to social security benefits or change the holder's employment or immigration status. Filing 2012 taxes in 2013 Employer identification number (EIN). Filing 2012 taxes in 2013   You must also have an EIN to use as a taxpayer identification number if you do either of the following. Filing 2012 taxes in 2013 Pay wages to one or more employees. Filing 2012 taxes in 2013 File pension or excise tax returns. Filing 2012 taxes in 2013   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. Filing 2012 taxes in 2013   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/businesses/small. Filing 2012 taxes in 2013 The EIN is issued immediately once the application information is validated. Filing 2012 taxes in 2013 By telephone at 1-800-829-4933. Filing 2012 taxes in 2013 By mailing or faxing Form SS-4, Application for Employer Identification Number. Filing 2012 taxes in 2013 New EIN. Filing 2012 taxes in 2013   You may need to get a new EIN if either the form or the ownership of your business changes. Filing 2012 taxes in 2013 For more information, see Publication 1635, Understanding Your EIN. Filing 2012 taxes in 2013 When you need identification numbers of other persons. Filing 2012 taxes in 2013   In operating your business, you will probably make certain payments you must report on information returns. Filing 2012 taxes in 2013 These payments are discussed under Information Returns, later in this chapter. Filing 2012 taxes in 2013 You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. Filing 2012 taxes in 2013 You must include the payee's identification number and your identification number on the returns and statements. Filing 2012 taxes in 2013 Employee. Filing 2012 taxes in 2013   If you have employees, you must get an SSN from each of them. Filing 2012 taxes in 2013 Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Filing 2012 taxes in 2013 If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Filing 2012 taxes in 2013 This may occur if the employee's name was changed due to marriage or divorce. Filing 2012 taxes in 2013   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. Filing 2012 taxes in 2013   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. Filing 2012 taxes in 2013 Other payee. Filing 2012 taxes in 2013   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. Filing 2012 taxes in 2013 If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. Filing 2012 taxes in 2013   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. Filing 2012 taxes in 2013   A payee who does not provide you with an identification number may be subject to backup withholding. Filing 2012 taxes in 2013 For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. Filing 2012 taxes in 2013 Income Tax This part explains whether you have to file an income tax return and when you file it. Filing 2012 taxes in 2013 It also explains how you pay the tax. Filing 2012 taxes in 2013 Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. Filing 2012 taxes in 2013 If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. Filing 2012 taxes in 2013 How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. Filing 2012 taxes in 2013 Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. Filing 2012 taxes in 2013 Use Schedule C to figure your net profit or loss from your business. Filing 2012 taxes in 2013 If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. Filing 2012 taxes in 2013 You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. Filing 2012 taxes in 2013 IRS e-file (Electronic Filing) Please click here for the text description of the image. Filing 2012 taxes in 2013 E-file logo You may be able to file your tax returns electronically using an IRS e-file option. Filing 2012 taxes in 2013 Table 1-1 lists the benefits of IRS e-file. Filing 2012 taxes in 2013 IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Filing 2012 taxes in 2013 As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Filing 2012 taxes in 2013 As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Filing 2012 taxes in 2013 Using e-file does not affect your chances of an IRS examination of your return. Filing 2012 taxes in 2013 You can file most commonly used business forms using IRS e-file. Filing 2012 taxes in 2013 For more information, visit IRS. Filing 2012 taxes in 2013 gov. Filing 2012 taxes in 2013 Electronic signatures. Filing 2012 taxes in 2013   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. Filing 2012 taxes in 2013 If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. Filing 2012 taxes in 2013 If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Filing 2012 taxes in 2013    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). Filing 2012 taxes in 2013 You will also need to provide your date of birth (DOB). Filing 2012 taxes in 2013 Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. Filing 2012 taxes in 2013 To do this, check your annual Social Security Statement. Filing 2012 taxes in 2013   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Filing 2012 taxes in 2013 For more details on the Self-Select PIN program, visit IRS. Filing 2012 taxes in 2013 gov. Filing 2012 taxes in 2013 State returns. Filing 2012 taxes in 2013   In most states, you can file an electronic state return simultaneously with your federal return. Filing 2012 taxes in 2013 For more information, check with your local IRS office, state tax agency, tax professional, or IRS. Filing 2012 taxes in 2013 gov. Filing 2012 taxes in 2013 Refunds. Filing 2012 taxes in 2013   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. Filing 2012 taxes in 2013   With e-file, your refund will be issued in half the time as when filing on paper. Filing 2012 taxes in 2013 Most refunds are issued within 3 weeks. Filing 2012 taxes in 2013 If you choose Direct Deposit, you can receive your refund in as few as 10 days. Filing 2012 taxes in 2013 Offset against debts. Filing 2012 taxes in 2013   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Filing 2012 taxes in 2013 You will be notified if the refund you claimed has been offset against your debts. Filing 2012 taxes in 2013 Refund inquiries. Filing 2012 taxes in 2013   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. Filing 2012 taxes in 2013 Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. Filing 2012 taxes in 2013 To check on your refund, do one of the following. Filing 2012 taxes in 2013 Go to IRS. Filing 2012 taxes in 2013 gov and click on Where's My Refund. Filing 2012 taxes in 2013 Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. Filing 2012 taxes in 2013 Call 1-800-829-1954 during the hours shown in your form instructions. Filing 2012 taxes in 2013 Balance due. Filing 2012 taxes in 2013   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. Filing 2012 taxes in 2013 You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. Filing 2012 taxes in 2013 Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. Filing 2012 taxes in 2013 You have two options. Filing 2012 taxes in 2013 You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. Filing 2012 taxes in 2013 You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. Filing 2012 taxes in 2013 You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. Filing 2012 taxes in 2013 Depending on the provider and the specific services requested, a fee may be charged. Filing 2012 taxes in 2013 To find an authorized IRS e-file provider near you, go to IRS. Filing 2012 taxes in 2013 gov or look for an “Authorized IRS e-file Provider” sign. Filing 2012 taxes in 2013 Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. Filing 2012 taxes in 2013 When you use your personal computer, you can e-file your return from your home any time of the day or night. Filing 2012 taxes in 2013 Sign your return electronically using a self-selected PIN to complete the process. Filing 2012 taxes in 2013 There is no signature form to submit or Forms W-2 to send in. Filing 2012 taxes in 2013 Free Internet filing options. Filing 2012 taxes in 2013   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. Filing 2012 taxes in 2013 gov or www. Filing 2012 taxes in 2013 usa. Filing 2012 taxes in 2013 gov. Filing 2012 taxes in 2013 The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. Filing 2012 taxes in 2013 Security and privacy certificate programs will assure tax data is safe and secure. Filing 2012 taxes in 2013 To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. Filing 2012 taxes in 2013 gov. Filing 2012 taxes in 2013   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. Filing 2012 taxes in 2013 You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. Filing 2012 taxes in 2013 Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Filing 2012 taxes in 2013 Others offer it for a fee. Filing 2012 taxes in 2013 Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Filing 2012 taxes in 2013 Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Filing 2012 taxes in 2013 The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Filing 2012 taxes in 2013 Some locations offer free electronic filing. Filing 2012 taxes in 2013 Table 1-1. Filing 2012 taxes in 2013 Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. Filing 2012 taxes in 2013 Security • Your privacy and security are assured. Filing 2012 taxes in 2013 Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. Filing 2012 taxes in 2013 There is nothing to mail. Filing 2012 taxes in 2013 Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. Filing 2012 taxes in 2013 Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. Filing 2012 taxes in 2013 Free Internet filing options • Use IRS. Filing 2012 taxes in 2013 gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. Filing 2012 taxes in 2013 Electronic payment options • Convenient, safe, and secure electronic payment options are available. Filing 2012 taxes in 2013 E-file and pay your taxes in a single step. Filing 2012 taxes in 2013 Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. Filing 2012 taxes in 2013 Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. Filing 2012 taxes in 2013 When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. Filing 2012 taxes in 2013 If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. Filing 2012 taxes in 2013 If you file late, you may have to pay penalties and interest. Filing 2012 taxes in 2013 If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 Individual Income Tax Return, to request an automatic 6-month extension. Filing 2012 taxes in 2013 For calendar year taxpayers, this will extend the tax filing due date until October 15. Filing 2012 taxes in 2013 Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. Filing 2012 taxes in 2013 How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. Filing 2012 taxes in 2013 You must pay it as you earn or receive income during the year. Filing 2012 taxes in 2013 An employee usually has income tax withheld from his or her pay. Filing 2012 taxes in 2013 If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Filing 2012 taxes in 2013 You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. Filing 2012 taxes in 2013 Use Form 1040-ES to figure and pay the tax. Filing 2012 taxes in 2013 If you do not have to make estimated tax payments, you can pay any tax due when you file your return. Filing 2012 taxes in 2013 For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. Filing 2012 taxes in 2013 What are my payment options?   You can pay your estimated tax electronically using various options. Filing 2012 taxes in 2013 If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. Filing 2012 taxes in 2013 These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). Filing 2012 taxes in 2013 Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. Filing 2012 taxes in 2013 Paying by credit or debit card over the phone or by Internet. Filing 2012 taxes in 2013 Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. Filing 2012 taxes in 2013 EFTPS    To enroll in EFTPS, go to www. Filing 2012 taxes in 2013 eftps. Filing 2012 taxes in 2013 gov or call 1-800-555-4477. Filing 2012 taxes in 2013 When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. Filing 2012 taxes in 2013 Benefits of EFTPS: The chance of an error in making your payments is reduced. Filing 2012 taxes in 2013 You receive immediate confirmation of every transaction. Filing 2012 taxes in 2013 Penalty for underpayment of tax. Filing 2012 taxes in 2013   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. Filing 2012 taxes in 2013 The IRS will figure the penalty for you and send you a bill. Filing 2012 taxes in 2013 Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. Filing 2012 taxes in 2013 For more information, see Publication 505. Filing 2012 taxes in 2013 Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Filing 2012 taxes in 2013 It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Filing 2012 taxes in 2013 If you earned income as a statutory employee, you do not pay SE tax on that income. Filing 2012 taxes in 2013 Social security coverage. Filing 2012 taxes in 2013   Social security benefits are available to self-employed persons just as they are to wage earners. Filing 2012 taxes in 2013 Your payments of SE tax contribute to your coverage under the social security system. Filing 2012 taxes in 2013 Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Filing 2012 taxes in 2013 By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Filing 2012 taxes in 2013 How to become insured under social security. Filing 2012 taxes in 2013   You must be insured under the social security system before you begin receiving social security benefits. Filing 2012 taxes in 2013 You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Filing 2012 taxes in 2013 Earning credits in 2013 and 2014. Filing 2012 taxes in 2013   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. Filing 2012 taxes in 2013 Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). Filing 2012 taxes in 2013   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. Filing 2012 taxes in 2013    Making false statements to get or to increase social security benefits may subject you to penalties. Filing 2012 taxes in 2013 The Social Security Administration (SSA) time limit for posting self-employment income. Filing 2012 taxes in 2013   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Filing 2012 taxes in 2013 If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. Filing 2012 taxes in 2013 The SSA will not change its records to increase your self-employment income. Filing 2012 taxes in 2013 Who must pay self-employment tax. Filing 2012 taxes in 2013   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Filing 2012 taxes in 2013 Your net earnings from self-employment (excluding church employee income) were $400 or more. Filing 2012 taxes in 2013 You had church employee income of $108. Filing 2012 taxes in 2013 28 or more. Filing 2012 taxes in 2013 The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Filing 2012 taxes in 2013 SE tax rate. Filing 2012 taxes in 2013   For 2013, the SE tax rate on net earnings is 15. Filing 2012 taxes in 2013 3% (12. Filing 2012 taxes in 2013 4% social security tax plus 2. Filing 2012 taxes in 2013 9% Medicare tax). Filing 2012 taxes in 2013 Maximum earnings subject to SE tax. Filing 2012 taxes in 2013   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Filing 2012 taxes in 2013 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Filing 2012 taxes in 2013   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Filing 2012 taxes in 2013 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Filing 2012 taxes in 2013   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Filing 2012 taxes in 2013 4% social security part of the SE tax on any of your net earnings. Filing 2012 taxes in 2013 However, you must pay the 2. Filing 2012 taxes in 2013 9% Medicare part of the SE tax on all your net earnings. Filing 2012 taxes in 2013 Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Filing 2012 taxes in 2013   More information. Filing 2012 taxes in 2013   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Filing 2012 taxes in 2013 Table 1-2. Filing 2012 taxes in 2013 Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. Filing 2012 taxes in 2013 Self-employment tax Schedule SE File with Form 1040. Filing 2012 taxes in 2013 Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. Filing 2012 taxes in 2013 Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Filing 2012 taxes in 2013     See Publication 15. Filing 2012 taxes in 2013 Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. Filing 2012 taxes in 2013   Last day of February (March 31 if filing electronically)3. Filing 2012 taxes in 2013 Federal unemployment (FUTA) tax 940 January 313. Filing 2012 taxes in 2013     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Filing 2012 taxes in 2013 Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Filing 2012 taxes in 2013     Other forms – see the General Instructions for Certain Information Returns. Filing 2012 taxes in 2013 Excise tax See Excise Taxes See the instructions to the forms. Filing 2012 taxes in 2013 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. Filing 2012 taxes in 2013 For more information, see Publication 509, Tax Calendars. Filing 2012 taxes in 2013 2 File a separate schedule for each business. Filing 2012 taxes in 2013 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Filing 2012 taxes in 2013     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Filing 2012 taxes in 2013 Employment taxes include the following items. Filing 2012 taxes in 2013 Social security and Medicare taxes. Filing 2012 taxes in 2013 Federal income tax withholding. Filing 2012 taxes in 2013 Federal unemployment (FUTA) tax. Filing 2012 taxes in 2013 For more information, see Publication 15 (Circular E), Employer's Tax Guide. Filing 2012 taxes in 2013 That publication explains your tax responsibilities as an employer. Filing 2012 taxes in 2013 To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Filing 2012 taxes in 2013 That publication has information to help you determine whether an individual is an independent contractor or an employee. Filing 2012 taxes in 2013 If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. Filing 2012 taxes in 2013 An independent contractor is someone who is self-employed. Filing 2012 taxes in 2013 You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Filing 2012 taxes in 2013 Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. Filing 2012 taxes in 2013 Manufacture or sell certain products. Filing 2012 taxes in 2013 Operate certain kinds of businesses. Filing 2012 taxes in 2013 Use various kinds of equipment, facilities, or products. Filing 2012 taxes in 2013 Receive payment for certain services. Filing 2012 taxes in 2013 For more information on excise taxes, see Publication 510, Excise Taxes. Filing 2012 taxes in 2013 Form 720. Filing 2012 taxes in 2013   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Filing 2012 taxes in 2013 Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. Filing 2012 taxes in 2013 Communications and air transportation taxes. Filing 2012 taxes in 2013 Fuel taxes. Filing 2012 taxes in 2013 Tax on the first retail sale of heavy trucks, trailers, and tractors. Filing 2012 taxes in 2013 Manufacturers taxes on the sale or use of a variety of different articles. Filing 2012 taxes in 2013 Tax on indoor tanning services. Filing 2012 taxes in 2013 Form 2290. Filing 2012 taxes in 2013   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Filing 2012 taxes in 2013 The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Filing 2012 taxes in 2013 Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Filing 2012 taxes in 2013 For more information, see the Instructions for Form 2290. Filing 2012 taxes in 2013 Depositing excise taxes. Filing 2012 taxes in 2013   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. Filing 2012 taxes in 2013 For details on depositing excise taxes, see the Instructions for Form 720. Filing 2012 taxes in 2013 Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Filing 2012 taxes in 2013 The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. Filing 2012 taxes in 2013 You must give a copy of each information return you are required to file to the recipient or payer. Filing 2012 taxes in 2013 In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Filing 2012 taxes in 2013 For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Filing 2012 taxes in 2013 Form 1099-MISC. Filing 2012 taxes in 2013   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Filing 2012 taxes in 2013 These payments include the following items. Filing 2012 taxes in 2013 Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. Filing 2012 taxes in 2013 Rent payments of $600 or more, other than rents paid to real estate agents. Filing 2012 taxes in 2013 Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Filing 2012 taxes in 2013 Royalty payments of $10 or more. Filing 2012 taxes in 2013 Payments to certain crew members by operators of fishing boats. Filing 2012 taxes in 2013 You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. Filing 2012 taxes in 2013 Form W-2. Filing 2012 taxes in 2013   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. Filing 2012 taxes in 2013 You can file Form W-2 online. Filing 2012 taxes in 2013 For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Filing 2012 taxes in 2013 Penalties. Filing 2012 taxes in 2013   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. Filing 2012 taxes in 2013 For more information, see the General Instructions for Certain Information Returns. Filing 2012 taxes in 2013 Failure to file information returns. Filing 2012 taxes in 2013 This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. Filing 2012 taxes in 2013 Failure to furnish correct payee statements. Filing 2012 taxes in 2013 This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. Filing 2012 taxes in 2013 Waiver of penalties. Filing 2012 taxes in 2013   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Filing 2012 taxes in 2013   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. Filing 2012 taxes in 2013 (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. Filing 2012 taxes in 2013 ) Form 8300. Filing 2012 taxes in 2013   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. Filing 2012 taxes in 2013 Cash includes U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 and foreign coin and currency. Filing 2012 taxes in 2013 It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Filing 2012 taxes in 2013 Cash does not include a check drawn on an individual's personal account (personal check). Filing 2012 taxes in 2013 For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Filing 2012 taxes in 2013 Penalties. Filing 2012 taxes in 2013   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. Filing 2012 taxes in 2013 Table 1-3. Filing 2012 taxes in 2013 Going Out of Business Checklists (Note. Filing 2012 taxes in 2013 The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Filing 2012 taxes in 2013 For more information, see the instructions for the listed forms. Filing 2012 taxes in 2013 ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. Filing 2012 taxes in 2013   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. Filing 2012 taxes in 2013   □ File Form 8594 with your Form 1040 if you sold your business. Filing 2012 taxes in 2013 Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Filing 2012 taxes in 2013 Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Filing 2012 taxes in 2013 Note. Filing 2012 taxes in 2013 Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. Filing 2012 taxes in 2013   □ File Form 940 for the calendar year in which final wages were paid. Filing 2012 taxes in 2013 Note. Filing 2012 taxes in 2013 Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Filing 2012 taxes in 2013 Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Filing 2012 taxes in 2013 Note. Filing 2012 taxes in 2013 These forms are generally due by the due date of your final Form 941 or Form 944. Filing 2012 taxes in 2013   □ File Form W-3 to file Forms W-2. Filing 2012 taxes in 2013 Note. Filing 2012 taxes in 2013 These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Filing 2012 taxes in 2013   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. Filing 2012 taxes in 2013   □ File Form 1096 to file Forms 1099-MISC. Filing 2012 taxes in 2013 Prev  Up  Next   Home   More Online Publications