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H&r Block Free Taxes

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H&r Block Free Taxes

H&r block free taxes Publication 597 - Introductory Material Table of Contents Introduction Introduction This publication provides information on the income tax treaty between the United States and Canada. H&r block free taxes It discusses a number of treaty provisions that often apply to U. H&r block free taxes S. H&r block free taxes citizens or residents who may be liable for Canadian tax. H&r block free taxes Treaty provisions are generally reciprocal (the same rules apply to both treaty countries). H&r block free taxes Therefore, a Canadian resident who receives income from the United States may refer to this publication to see if a treaty provision may affect the tax to be paid to the United States. H&r block free taxes This publication does not deal with Canadian income tax laws; nor does it provide Canada's interpretation of treaty articles, definitions, or specific terms not defined in the treaty itself. H&r block free taxes The United States—Canada income tax treaty was signed on September 26, 1980. H&r block free taxes It has been amended by five protocols, the most recent of which generally became effective January 1, 2009. H&r block free taxes In this publication, the term “article” refers to the particular article of the treaty, as amended. H&r block free taxes Prev  Up  Next   Home   More Online Publications
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H&r block free taxes Publication 519 - Additional Material Table of Contents Appendix A—Tax Treaty Exemption Procedure for StudentsBelgium Bulgaria China, People's Republic of Cyprus Czech Republic, Estonia, Latvia, Lithuania, and Slovak Republic Egypt France Germany Iceland Indonesia Israel, Philippines and Thailand Korea, Norway, Poland, and Romania Morocco Netherlands Pakistan Portugal and Spain Slovenia and Venezuela Trinidad and Tobago Tunisia Appendix B—Tax Treaty Exemption Procedure for Teachers and ResearchersBelgium Bulgaria China, People's Republic of Commonwealth of Independent States Czech Republic and Slovak Republic Egypt, Hungary, Korea, Philippines, Poland, and Romania France Germany Greece India Indonesia Israel Italy Jamaica Luxembourg Netherlands Norway Pakistan Portugal Slovenia and Venezuela Thailand Trinidad and Tobago United Kingdom Frequently Asked Questions This section answers tax-related questions commonly asked by aliens. H&r block free taxes . H&r block free taxes What is the difference between a resident alien and a nonresident alien for tax purposes? . H&r block free taxes What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? . H&r block free taxes I am a student with an F-1 Visa. H&r block free taxes I was told that I was an exempt individual. H&r block free taxes Does this mean I am exempt from paying U. H&r block free taxes S. H&r block free taxes tax? . H&r block free taxes I am a resident alien. H&r block free taxes Can I claim any treaty benefits? . H&r block free taxes I am a nonresident alien with no dependents. H&r block free taxes I am working temporarily for a U. H&r block free taxes S. H&r block free taxes company. H&r block free taxes What return do I file? . H&r block free taxes I came to the United States on June 30th of last year. H&r block free taxes I have an H-1B Visa. H&r block free taxes What is my tax status, resident alien or nonresident alien? What tax return do I file? . H&r block free taxes When is my Form 1040NR due? . H&r block free taxes My spouse is a nonresident alien. H&r block free taxes Does he need a social security number? . H&r block free taxes I am a nonresident alien. H&r block free taxes Can I file a joint return with my spouse? . H&r block free taxes I have an H-1B Visa and my husband has an F-1 Visa. H&r block free taxes We both lived in the United States all of last year and had income. H&r block free taxes What kind of form should we file? Do we file separate returns or a joint return? . H&r block free taxes Is a dual-resident taxpayer the same as a dual-status taxpayer? . H&r block free taxes I am a nonresident alien and invested money in the U. H&r block free taxes S. H&r block free taxes stock market through a U. H&r block free taxes S. H&r block free taxes brokerage company. H&r block free taxes Are the dividends and the capital gains taxable? If yes, how are they taxed? . H&r block free taxes I am a nonresident alien. H&r block free taxes I receive U. H&r block free taxes S. H&r block free taxes social security benefits. H&r block free taxes Are my benefits taxable? . H&r block free taxes Do I have to pay taxes on my scholarship? . H&r block free taxes I am a nonresident alien. H&r block free taxes Can I claim the standard deduction? . H&r block free taxes I am a dual-status taxpayer. H&r block free taxes Can I claim the standard deduction? . H&r block free taxes I am filing Form 1040NR. H&r block free taxes Can I claim itemized deductions? . H&r block free taxes I am not a U. H&r block free taxes S. H&r block free taxes citizen. H&r block free taxes What exemptions can I claim? . H&r block free taxes What exemptions can I claim as a dual-status taxpayer? . H&r block free taxes I am single with a dependent child. H&r block free taxes I was a dual-status alien in 2013. H&r block free taxes Can I claim the earned income credit on my 2013 tax return? . H&r block free taxes I am a nonresident alien student. H&r block free taxes Can I claim an education credit on my Form 1040NR? . H&r block free taxes I am a nonresident alien, temporarily working in the U. H&r block free taxes S. H&r block free taxes under a J visa. H&r block free taxes Am I subject to social security and Medicare taxes? . H&r block free taxes I am a nonresident alien student. H&r block free taxes Social security taxes were withheld from my pay in error. H&r block free taxes How do I get a refund of these taxes? . H&r block free taxes I am an alien who will be leaving the United States. H&r block free taxes What forms do I have to file before I leave? . H&r block free taxes I filed a Form 1040-C when I left the United States. H&r block free taxes Do I still have to file an annual U. H&r block free taxes S. H&r block free taxes tax return? . H&r block free taxes What is the difference between a resident alien and a nonresident alien for tax purposes? For tax purposes, an alien is an individual who is not a U. H&r block free taxes S. H&r block free taxes citizen. H&r block free taxes Aliens are classified as resident aliens and nonresident aliens. H&r block free taxes Resident aliens are taxed on their worldwide income, the same as U. H&r block free taxes S. H&r block free taxes citizens. H&r block free taxes Nonresident aliens are taxed only on their U. H&r block free taxes S. H&r block free taxes source income and certain foreign source income that is effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. H&r block free taxes These are the same rates that apply to U. H&r block free taxes S. H&r block free taxes citizens and residents. H&r block free taxes Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. H&r block free taxes The term “exempt individual” does not refer to someone exempt from U. H&r block free taxes S. H&r block free taxes tax. H&r block free taxes You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. H&r block free taxes See chapter 1 . H&r block free taxes Generally, you cannot claim tax treaty benefits as a resident alien. H&r block free taxes However, there are exceptions. H&r block free taxes See Effect of Tax Treaties in chapter 1. H&r block free taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. H&r block free taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. H&r block free taxes S. H&r block free taxes source income on which tax was not fully paid by the amount withheld. H&r block free taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. H&r block free taxes You were a dual-status alien last year. H&r block free taxes As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. H&r block free taxes However, for the part of the year that you were not present in the United States, you are a nonresident. H&r block free taxes File Form 1040. H&r block free taxes Print “Dual-Status Return” across the top. H&r block free taxes Attach a statement showing your U. H&r block free taxes S. H&r block free taxes source income for the part of the year you were a nonresident. H&r block free taxes You may use Form 1040NR as the statement. H&r block free taxes Print “Dual-Status Statement” across the top. H&r block free taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. H&r block free taxes If you are an employee and you receive wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. H&r block free taxes If you file for the 2013 calendar year, your return is due April 15, 2014. H&r block free taxes If you are not an employee who receives wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. H&r block free taxes For the 2013 calendar year, file your return by June 16, 2014. H&r block free taxes For more information on when and where to file, see chapter 7 . H&r block free taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. H&r block free taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). H&r block free taxes If you are a U. H&r block free taxes S. H&r block free taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. H&r block free taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. H&r block free taxes See Identification Number in chapter 5 for more information. H&r block free taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. H&r block free taxes However, nonresident aliens married to U. H&r block free taxes S. H&r block free taxes citizens or residents can choose to be treated as U. H&r block free taxes S. H&r block free taxes residents and file joint returns. H&r block free taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Assuming both of you had these visas for all of last year, you are a resident alien. H&r block free taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. H&r block free taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. H&r block free taxes Your husband must file Form 1040NR or 1040NR-EZ. H&r block free taxes No. H&r block free taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. H&r block free taxes See Effect of Tax Treaties in chapter 1. H&r block free taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. H&r block free taxes See chapter 6 . H&r block free taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. H&r block free taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. H&r block free taxes Dividends are generally taxed at a 30% (or lower treaty) rate. H&r block free taxes The brokerage company or payor of the dividends should withhold this tax at source. H&r block free taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. H&r block free taxes If the capital gains and dividends are effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. H&r block free taxes S. H&r block free taxes citizens and residents. H&r block free taxes If you are a nonresident alien, 85% of any U. H&r block free taxes S. H&r block free taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. H&r block free taxes See The 30% Tax in chapter 4. H&r block free taxes If you are a nonresident alien and the scholarship is not from U. H&r block free taxes S. H&r block free taxes sources, it is not subject to U. H&r block free taxes S. H&r block free taxes tax. H&r block free taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. H&r block free taxes S. H&r block free taxes sources. H&r block free taxes If your scholarship is from U. H&r block free taxes S. H&r block free taxes sources or you are a resident alien, your scholarship is subject to U. H&r block free taxes S. H&r block free taxes tax according to the following rules. H&r block free taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. H&r block free taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. H&r block free taxes See Scholarships and Fellowship Grants in chapter 3 for more information. H&r block free taxes If you are not a candidate for a degree, your scholarship is taxable. H&r block free taxes Nonresident aliens cannot claim the standard deduction. H&r block free taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. H&r block free taxes You cannot claim the standard deduction allowed on Form 1040. H&r block free taxes However, you can itemize any allowable deductions. H&r block free taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. H&r block free taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes See Itemized Deductions in chapter 5. H&r block free taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. H&r block free taxes S. H&r block free taxes citizens. H&r block free taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. H&r block free taxes S. H&r block free taxes tax return. H&r block free taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. H&r block free taxes S. H&r block free taxes nationals; and for students and business apprentices from India. H&r block free taxes See Exemptions in chapter 5. H&r block free taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. H&r block free taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. H&r block free taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. H&r block free taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. H&r block free taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. H&r block free taxes See chapter 6 for more information on dual-status aliens. H&r block free taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. H&r block free taxes However, if you are married and choose to file a joint return with a U. H&r block free taxes S. H&r block free taxes citizen or resident spouse, you may be eligible for these credits. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. H&r block free taxes See Social Security and Medicare Taxes in chapter 8. H&r block free taxes If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. H&r block free taxes If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. H&r block free taxes Do not use Form 843 to request a refund of Additional Medicare Tax. H&r block free taxes See Refund of Taxes Withheld in Error in chapter 8. H&r block free taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. H&r block free taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. H&r block free taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. H&r block free taxes These forms are discussed in chapter 11. H&r block free taxes Form 1040-C is not an annual U. H&r block free taxes S. H&r block free taxes income tax return. H&r block free taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. H&r block free taxes Chapters 5 and 7 discuss filing an annual U. H&r block free taxes S. H&r block free taxes income tax return. H&r block free taxes . H&r block free taxes What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. H&r block free taxes These are the same rates that apply to U. H&r block free taxes S. H&r block free taxes citizens and residents. H&r block free taxes Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. H&r block free taxes The term “exempt individual” does not refer to someone exempt from U. H&r block free taxes S. H&r block free taxes tax. H&r block free taxes You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. H&r block free taxes See chapter 1 . H&r block free taxes Generally, you cannot claim tax treaty benefits as a resident alien. H&r block free taxes However, there are exceptions. H&r block free taxes See Effect of Tax Treaties in chapter 1. H&r block free taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. H&r block free taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. H&r block free taxes S. H&r block free taxes source income on which tax was not fully paid by the amount withheld. H&r block free taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. H&r block free taxes You were a dual-status alien last year. H&r block free taxes As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. H&r block free taxes However, for the part of the year that you were not present in the United States, you are a nonresident. H&r block free taxes File Form 1040. H&r block free taxes Print “Dual-Status Return” across the top. H&r block free taxes Attach a statement showing your U. H&r block free taxes S. H&r block free taxes source income for the part of the year you were a nonresident. H&r block free taxes You may use Form 1040NR as the statement. H&r block free taxes Print “Dual-Status Statement” across the top. H&r block free taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. H&r block free taxes If you are an employee and you receive wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. H&r block free taxes If you file for the 2013 calendar year, your return is due April 15, 2014. H&r block free taxes If you are not an employee who receives wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. H&r block free taxes For the 2013 calendar year, file your return by June 16, 2014. H&r block free taxes For more information on when and where to file, see chapter 7 . H&r block free taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. H&r block free taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). H&r block free taxes If you are a U. H&r block free taxes S. H&r block free taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. H&r block free taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. H&r block free taxes See Identification Number in chapter 5 for more information. H&r block free taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. H&r block free taxes However, nonresident aliens married to U. H&r block free taxes S. H&r block free taxes citizens or residents can choose to be treated as U. H&r block free taxes S. H&r block free taxes residents and file joint returns. H&r block free taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Assuming both of you had these visas for all of last year, you are a resident alien. H&r block free taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. H&r block free taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. H&r block free taxes Your husband must file Form 1040NR or 1040NR-EZ. H&r block free taxes No. H&r block free taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. H&r block free taxes See Effect of Tax Treaties in chapter 1. H&r block free taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. H&r block free taxes See chapter 6 . H&r block free taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. H&r block free taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. H&r block free taxes Dividends are generally taxed at a 30% (or lower treaty) rate. H&r block free taxes The brokerage company or payor of the dividends should withhold this tax at source. H&r block free taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. H&r block free taxes If the capital gains and dividends are effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. H&r block free taxes S. H&r block free taxes citizens and residents. H&r block free taxes If you are a nonresident alien, 85% of any U. H&r block free taxes S. H&r block free taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. H&r block free taxes See The 30% Tax in chapter 4. H&r block free taxes If you are a nonresident alien and the scholarship is not from U. H&r block free taxes S. H&r block free taxes sources, it is not subject to U. H&r block free taxes S. H&r block free taxes tax. H&r block free taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. H&r block free taxes S. H&r block free taxes sources. H&r block free taxes If your scholarship is from U. H&r block free taxes S. H&r block free taxes sources or you are a resident alien, your scholarship is subject to U. H&r block free taxes S. H&r block free taxes tax according to the following rules. H&r block free taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. H&r block free taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. H&r block free taxes See Scholarships and Fellowship Grants in chapter 3 for more information. H&r block free taxes If you are not a candidate for a degree, your scholarship is taxable. H&r block free taxes Nonresident aliens cannot claim the standard deduction. H&r block free taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. H&r block free taxes You cannot claim the standard deduction allowed on Form 1040. H&r block free taxes However, you can itemize any allowable deductions. H&r block free taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. H&r block free taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes See Itemized Deductions in chapter 5. H&r block free taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. H&r block free taxes S. H&r block free taxes citizens. H&r block free taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. H&r block free taxes S. H&r block free taxes tax return. H&r block free taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. H&r block free taxes S. H&r block free taxes nationals; and for students and business apprentices from India. H&r block free taxes See Exemptions in chapter 5. H&r block free taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. H&r block free taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. H&r block free taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. H&r block free taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. H&r block free taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. H&r block free taxes See chapter 6 for more information on dual-status aliens. H&r block free taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. H&r block free taxes However, if you are married and choose to file a joint return with a U. H&r block free taxes S. H&r block free taxes citizen or resident spouse, you may be eligible for these credits. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. H&r block free taxes See Social Security and Medicare Taxes in chapter 8. H&r block free taxes If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. H&r block free taxes If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. H&r block free taxes Do not use Form 843 to request a refund of Additional Medicare Tax. H&r block free taxes See Refund of Taxes Withheld in Error in chapter 8. H&r block free taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. H&r block free taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. H&r block free taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. H&r block free taxes These forms are discussed in chapter 11. H&r block free taxes Form 1040-C is not an annual U. H&r block free taxes S. H&r block free taxes income tax return. H&r block free taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. H&r block free taxes Chapters 5 and 7 discuss filing an annual U. H&r block free taxes S. H&r block free taxes income tax return. H&r block free taxes . H&r block free taxes I am a student with an F-1 Visa. H&r block free taxes I was told that I was an exempt individual. H&r block free taxes Does this mean I am exempt from paying U. H&r block free taxes S. H&r block free taxes tax? The term “exempt individual” does not refer to someone exempt from U. H&r block free taxes S. H&r block free taxes tax. H&r block free taxes You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. H&r block free taxes See chapter 1 . H&r block free taxes Generally, you cannot claim tax treaty benefits as a resident alien. H&r block free taxes However, there are exceptions. H&r block free taxes See Effect of Tax Treaties in chapter 1. H&r block free taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. H&r block free taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. H&r block free taxes S. H&r block free taxes source income on which tax was not fully paid by the amount withheld. H&r block free taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. H&r block free taxes You were a dual-status alien last year. H&r block free taxes As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. H&r block free taxes However, for the part of the year that you were not present in the United States, you are a nonresident. H&r block free taxes File Form 1040. H&r block free taxes Print “Dual-Status Return” across the top. H&r block free taxes Attach a statement showing your U. H&r block free taxes S. H&r block free taxes source income for the part of the year you were a nonresident. H&r block free taxes You may use Form 1040NR as the statement. H&r block free taxes Print “Dual-Status Statement” across the top. H&r block free taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. H&r block free taxes If you are an employee and you receive wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. H&r block free taxes If you file for the 2013 calendar year, your return is due April 15, 2014. H&r block free taxes If you are not an employee who receives wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. H&r block free taxes For the 2013 calendar year, file your return by June 16, 2014. H&r block free taxes For more information on when and where to file, see chapter 7 . H&r block free taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. H&r block free taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). H&r block free taxes If you are a U. H&r block free taxes S. H&r block free taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. H&r block free taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. H&r block free taxes See Identification Number in chapter 5 for more information. H&r block free taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. H&r block free taxes However, nonresident aliens married to U. H&r block free taxes S. H&r block free taxes citizens or residents can choose to be treated as U. H&r block free taxes S. H&r block free taxes residents and file joint returns. H&r block free taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Assuming both of you had these visas for all of last year, you are a resident alien. H&r block free taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. H&r block free taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. H&r block free taxes Your husband must file Form 1040NR or 1040NR-EZ. H&r block free taxes No. H&r block free taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. H&r block free taxes See Effect of Tax Treaties in chapter 1. H&r block free taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. H&r block free taxes See chapter 6 . H&r block free taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. H&r block free taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. H&r block free taxes Dividends are generally taxed at a 30% (or lower treaty) rate. H&r block free taxes The brokerage company or payor of the dividends should withhold this tax at source. H&r block free taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. H&r block free taxes If the capital gains and dividends are effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. H&r block free taxes S. H&r block free taxes citizens and residents. H&r block free taxes If you are a nonresident alien, 85% of any U. H&r block free taxes S. H&r block free taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. H&r block free taxes See The 30% Tax in chapter 4. H&r block free taxes If you are a nonresident alien and the scholarship is not from U. H&r block free taxes S. H&r block free taxes sources, it is not subject to U. H&r block free taxes S. H&r block free taxes tax. H&r block free taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. H&r block free taxes S. H&r block free taxes sources. H&r block free taxes If your scholarship is from U. H&r block free taxes S. H&r block free taxes sources or you are a resident alien, your scholarship is subject to U. H&r block free taxes S. H&r block free taxes tax according to the following rules. H&r block free taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. H&r block free taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. H&r block free taxes See Scholarships and Fellowship Grants in chapter 3 for more information. H&r block free taxes If you are not a candidate for a degree, your scholarship is taxable. H&r block free taxes Nonresident aliens cannot claim the standard deduction. H&r block free taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. H&r block free taxes You cannot claim the standard deduction allowed on Form 1040. H&r block free taxes However, you can itemize any allowable deductions. H&r block free taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. H&r block free taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes See Itemized Deductions in chapter 5. H&r block free taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. H&r block free taxes S. H&r block free taxes citizens. H&r block free taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. H&r block free taxes S. H&r block free taxes tax return. H&r block free taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. H&r block free taxes S. H&r block free taxes nationals; and for students and business apprentices from India. H&r block free taxes See Exemptions in chapter 5. H&r block free taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. H&r block free taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. H&r block free taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. H&r block free taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. H&r block free taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. H&r block free taxes See chapter 6 for more information on dual-status aliens. H&r block free taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. H&r block free taxes However, if you are married and choose to file a joint return with a U. H&r block free taxes S. H&r block free taxes citizen or resident spouse, you may be eligible for these credits. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. H&r block free taxes See Social Security and Medicare Taxes in chapter 8. H&r block free taxes If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. H&r block free taxes If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. H&r block free taxes Do not use Form 843 to request a refund of Additional Medicare Tax. H&r block free taxes See Refund of Taxes Withheld in Error in chapter 8. H&r block free taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. H&r block free taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. H&r block free taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. H&r block free taxes These forms are discussed in chapter 11. H&r block free taxes Form 1040-C is not an annual U. H&r block free taxes S. H&r block free taxes income tax return. H&r block free taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. H&r block free taxes Chapters 5 and 7 discuss filing an annual U. H&r block free taxes S. H&r block free taxes income tax return. H&r block free taxes . H&r block free taxes I am a resident alien. H&r block free taxes Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. H&r block free taxes However, there are exceptions. H&r block free taxes See Effect of Tax Treaties in chapter 1. H&r block free taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. H&r block free taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. H&r block free taxes S. H&r block free taxes source income on which tax was not fully paid by the amount withheld. H&r block free taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. H&r block free taxes You were a dual-status alien last year. H&r block free taxes As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. H&r block free taxes However, for the part of the year that you were not present in the United States, you are a nonresident. H&r block free taxes File Form 1040. H&r block free taxes Print “Dual-Status Return” across the top. H&r block free taxes Attach a statement showing your U. H&r block free taxes S. H&r block free taxes source income for the part of the year you were a nonresident. H&r block free taxes You may use Form 1040NR as the statement. H&r block free taxes Print “Dual-Status Statement” across the top. H&r block free taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. H&r block free taxes If you are an employee and you receive wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. H&r block free taxes If you file for the 2013 calendar year, your return is due April 15, 2014. H&r block free taxes If you are not an employee who receives wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. H&r block free taxes For the 2013 calendar year, file your return by June 16, 2014. H&r block free taxes For more information on when and where to file, see chapter 7 . H&r block free taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. H&r block free taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). H&r block free taxes If you are a U. H&r block free taxes S. H&r block free taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. H&r block free taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. H&r block free taxes See Identification Number in chapter 5 for more information. H&r block free taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. H&r block free taxes However, nonresident aliens married to U. H&r block free taxes S. H&r block free taxes citizens or residents can choose to be treated as U. H&r block free taxes S. H&r block free taxes residents and file joint returns. H&r block free taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Assuming both of you had these visas for all of last year, you are a resident alien. H&r block free taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. H&r block free taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. H&r block free taxes Your husband must file Form 1040NR or 1040NR-EZ. H&r block free taxes No. H&r block free taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. H&r block free taxes See Effect of Tax Treaties in chapter 1. H&r block free taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. H&r block free taxes See chapter 6 . H&r block free taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. H&r block free taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. H&r block free taxes Dividends are generally taxed at a 30% (or lower treaty) rate. H&r block free taxes The brokerage company or payor of the dividends should withhold this tax at source. H&r block free taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. H&r block free taxes If the capital gains and dividends are effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. H&r block free taxes S. H&r block free taxes citizens and residents. H&r block free taxes If you are a nonresident alien, 85% of any U. H&r block free taxes S. H&r block free taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. H&r block free taxes See The 30% Tax in chapter 4. H&r block free taxes If you are a nonresident alien and the scholarship is not from U. H&r block free taxes S. H&r block free taxes sources, it is not subject to U. H&r block free taxes S. H&r block free taxes tax. H&r block free taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. H&r block free taxes S. H&r block free taxes sources. H&r block free taxes If your scholarship is from U. H&r block free taxes S. H&r block free taxes sources or you are a resident alien, your scholarship is subject to U. H&r block free taxes S. H&r block free taxes tax according to the following rules. H&r block free taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. H&r block free taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. H&r block free taxes See Scholarships and Fellowship Grants in chapter 3 for more information. H&r block free taxes If you are not a candidate for a degree, your scholarship is taxable. H&r block free taxes Nonresident aliens cannot claim the standard deduction. H&r block free taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. H&r block free taxes You cannot claim the standard deduction allowed on Form 1040. H&r block free taxes However, you can itemize any allowable deductions. H&r block free taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. H&r block free taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes See Itemized Deductions in chapter 5. H&r block free taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. H&r block free taxes S. H&r block free taxes citizens. H&r block free taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. H&r block free taxes S. H&r block free taxes tax return. H&r block free taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. H&r block free taxes S. H&r block free taxes nationals; and for students and business apprentices from India. H&r block free taxes See Exemptions in chapter 5. H&r block free taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. H&r block free taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. H&r block free taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. H&r block free taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. H&r block free taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. H&r block free taxes See chapter 6 for more information on dual-status aliens. H&r block free taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. H&r block free taxes However, if you are married and choose to file a joint return with a U. H&r block free taxes S. H&r block free taxes citizen or resident spouse, you may be eligible for these credits. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. H&r block free taxes See Social Security and Medicare Taxes in chapter 8. H&r block free taxes If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. H&r block free taxes If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. H&r block free taxes Do not use Form 843 to request a refund of Additional Medicare Tax. H&r block free taxes See Refund of Taxes Withheld in Error in chapter 8. H&r block free taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. H&r block free taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. H&r block free taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. H&r block free taxes These forms are discussed in chapter 11. H&r block free taxes Form 1040-C is not an annual U. H&r block free taxes S. H&r block free taxes income tax return. H&r block free taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. H&r block free taxes Chapters 5 and 7 discuss filing an annual U. H&r block free taxes S. H&r block free taxes income tax return. H&r block free taxes . H&r block free taxes I am a nonresident alien with no dependents. H&r block free taxes I am working temporarily for a U. H&r block free taxes S. H&r block free taxes company. H&r block free taxes What return do I file? You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. H&r block free taxes S. H&r block free taxes source income on which tax was not fully paid by the amount withheld. H&r block free taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. H&r block free taxes You were a dual-status alien last year. H&r block free taxes As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. H&r block free taxes However, for the part of the year that you were not present in the United States, you are a nonresident. H&r block free taxes File Form 1040. H&r block free taxes Print “Dual-Status Return” across the top. H&r block free taxes Attach a statement showing your U. H&r block free taxes S. H&r block free taxes source income for the part of the year you were a nonresident. H&r block free taxes You may use Form 1040NR as the statement. H&r block free taxes Print “Dual-Status Statement” across the top. H&r block free taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. H&r block free taxes If you are an employee and you receive wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. H&r block free taxes If you file for the 2013 calendar year, your return is due April 15, 2014. H&r block free taxes If you are not an employee who receives wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. H&r block free taxes For the 2013 calendar year, file your return by June 16, 2014. H&r block free taxes For more information on when and where to file, see chapter 7 . H&r block free taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. H&r block free taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). H&r block free taxes If you are a U. H&r block free taxes S. H&r block free taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. H&r block free taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. H&r block free taxes See Identification Number in chapter 5 for more information. H&r block free taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. H&r block free taxes However, nonresident aliens married to U. H&r block free taxes S. H&r block free taxes citizens or residents can choose to be treated as U. H&r block free taxes S. H&r block free taxes residents and file joint returns. H&r block free taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Assuming both of you had these visas for all of last year, you are a resident alien. H&r block free taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. H&r block free taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. H&r block free taxes Your husband must file Form 1040NR or 1040NR-EZ. H&r block free taxes No. H&r block free taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. H&r block free taxes See Effect of Tax Treaties in chapter 1. H&r block free taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. H&r block free taxes See chapter 6 . H&r block free taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. H&r block free taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. H&r block free taxes Dividends are generally taxed at a 30% (or lower treaty) rate. H&r block free taxes The brokerage company or payor of the dividends should withhold this tax at source. H&r block free taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. H&r block free taxes If the capital gains and dividends are effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. H&r block free taxes S. H&r block free taxes citizens and residents. H&r block free taxes If you are a nonresident alien, 85% of any U. H&r block free taxes S. H&r block free taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. H&r block free taxes See The 30% Tax in chapter 4. H&r block free taxes If you are a nonresident alien and the scholarship is not from U. H&r block free taxes S. H&r block free taxes sources, it is not subject to U. H&r block free taxes S. H&r block free taxes tax. H&r block free taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. H&r block free taxes S. H&r block free taxes sources. H&r block free taxes If your scholarship is from U. H&r block free taxes S. H&r block free taxes sources or you are a resident alien, your scholarship is subject to U. H&r block free taxes S. H&r block free taxes tax according to the following rules. H&r block free taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. H&r block free taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. H&r block free taxes See Scholarships and Fellowship Grants in chapter 3 for more information. H&r block free taxes If you are not a candidate for a degree, your scholarship is taxable. H&r block free taxes Nonresident aliens cannot claim the standard deduction. H&r block free taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. H&r block free taxes You cannot claim the standard deduction allowed on Form 1040. H&r block free taxes However, you can itemize any allowable deductions. H&r block free taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. H&r block free taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes See Itemized Deductions in chapter 5. H&r block free taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. H&r block free taxes S. H&r block free taxes citizens. H&r block free taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. H&r block free taxes S. H&r block free taxes tax return. H&r block free taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. H&r block free taxes S. H&r block free taxes nationals; and for students and business apprentices from India. H&r block free taxes See Exemptions in chapter 5. H&r block free taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. H&r block free taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. H&r block free taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. H&r block free taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. H&r block free taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. H&r block free taxes See chapter 6 for more information on dual-status aliens. H&r block free taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. H&r block free taxes However, if you are married and choose to file a joint return with a U. H&r block free taxes S. H&r block free taxes citizen or resident spouse, you may be eligible for these credits. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. H&r block free taxes See Social Security and Medicare Taxes in chapter 8. H&r block free taxes If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. H&r block free taxes If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. H&r block free taxes Do not use Form 843 to request a refund of Additional Medicare Tax. H&r block free taxes See Refund of Taxes Withheld in Error in chapter 8. H&r block free taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. H&r block free taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. H&r block free taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. H&r block free taxes These forms are discussed in chapter 11. H&r block free taxes Form 1040-C is not an annual U. H&r block free taxes S. H&r block free taxes income tax return. H&r block free taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. H&r block free taxes Chapters 5 and 7 discuss filing an annual U. H&r block free taxes S. H&r block free taxes income tax return. H&r block free taxes . H&r block free taxes I came to the United States on June 30th of last year. H&r block free taxes I have an H-1B Visa. H&r block free taxes What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. H&r block free taxes As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. H&r block free taxes However, for the part of the year that you were not present in the United States, you are a nonresident. H&r block free taxes File Form 1040. H&r block free taxes Print “Dual-Status Return” across the top. H&r block free taxes Attach a statement showing your U. H&r block free taxes S. H&r block free taxes source income for the part of the year you were a nonresident. H&r block free taxes You may use Form 1040NR as the statement. H&r block free taxes Print “Dual-Status Statement” across the top. H&r block free taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. H&r block free taxes If you are an employee and you receive wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. H&r block free taxes If you file for the 2013 calendar year, your return is due April 15, 2014. H&r block free taxes If you are not an employee who receives wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. H&r block free taxes For the 2013 calendar year, file your return by June 16, 2014. H&r block free taxes For more information on when and where to file, see chapter 7 . H&r block free taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. H&r block free taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). H&r block free taxes If you are a U. H&r block free taxes S. H&r block free taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. H&r block free taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. H&r block free taxes See Identification Number in chapter 5 for more information. H&r block free taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. H&r block free taxes However, nonresident aliens married to U. H&r block free taxes S. H&r block free taxes citizens or residents can choose to be treated as U. H&r block free taxes S. H&r block free taxes residents and file joint returns. H&r block free taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Assuming both of you had these visas for all of last year, you are a resident alien. H&r block free taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. H&r block free taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. H&r block free taxes Your husband must file Form 1040NR or 1040NR-EZ. H&r block free taxes No. H&r block free taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. H&r block free taxes See Effect of Tax Treaties in chapter 1. H&r block free taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. H&r block free taxes See chapter 6 . H&r block free taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. H&r block free taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. H&r block free taxes Dividends are generally taxed at a 30% (or lower treaty) rate. H&r block free taxes The brokerage company or payor of the dividends should withhold this tax at source. H&r block free taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. H&r block free taxes If the capital gains and dividends are effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. H&r block free taxes S. H&r block free taxes citizens and residents. H&r block free taxes If you are a nonresident alien, 85% of any U. H&r block free taxes S. H&r block free taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. H&r block free taxes See The 30% Tax in chapter 4. H&r block free taxes If you are a nonresident alien and the scholarship is not from U. H&r block free taxes S. H&r block free taxes sources, it is not subject to U. H&r block free taxes S. H&r block free taxes tax. H&r block free taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. H&r block free taxes S. H&r block free taxes sources. H&r block free taxes If your scholarship is from U. H&r block free taxes S. H&r block free taxes sources or you are a resident alien, your scholarship is subject to U. H&r block free taxes S. H&r block free taxes tax according to the following rules. H&r block free taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. H&r block free taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. H&r block free taxes See Scholarships and Fellowship Grants in chapter 3 for more information. H&r block free taxes If you are not a candidate for a degree, your scholarship is taxable. H&r block free taxes Nonresident aliens cannot claim the standard deduction. H&r block free taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. H&r block free taxes You cannot claim the standard deduction allowed on Form 1040. H&r block free taxes However, you can itemize any allowable deductions. H&r block free taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. H&r block free taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes See Itemized Deductions in chapter 5. H&r block free taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. H&r block free taxes S. H&r block free taxes citizens. H&r block free taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. H&r block free taxes S. H&r block free taxes tax return. H&r block free taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. H&r block free taxes S. H&r block free taxes nationals; and for students and business apprentices from India. H&r block free taxes See Exemptions in chapter 5. H&r block free taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. H&r block free taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. H&r block free taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. H&r block free taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. H&r block free taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. H&r block free taxes See chapter 6 for more information on dual-status aliens. H&r block free taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. H&r block free taxes However, if you are married and choose to file a joint return with a U. H&r block free taxes S. H&r block free taxes citizen or resident spouse, you may be eligible for these credits. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. H&r block free taxes See Social Security and Medicare Taxes in chapter 8. H&r block free taxes If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. H&r block free taxes If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. H&r block free taxes Do not use Form 843 to request a refund of Additional Medicare Tax. H&r block free taxes See Refund of Taxes Withheld in Error in chapter 8. H&r block free taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. H&r block free taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. H&r block free taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. H&r block free taxes These forms are discussed in chapter 11. H&r block free taxes Form 1040-C is not an annual U. H&r block free taxes S. H&r block free taxes income tax return. H&r block free taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. H&r block free taxes Chapters 5 and 7 discuss filing an annual U. H&r block free taxes S. H&r block free taxes income tax return. H&r block free taxes . H&r block free taxes When is my Form 1040NR due? If you are an employee and you receive wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. H&r block free taxes If you file for the 2013 calendar year, your return is due April 15, 2014. H&r block free taxes If you are not an employee who receives wages subject to U. H&r block free taxes S. H&r block free taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. H&r block free taxes For the 2013 calendar year, file your return by June 16, 2014. H&r block free taxes For more information on when and where to file, see chapter 7 . H&r block free taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. H&r block free taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). H&r block free taxes If you are a U. H&r block free taxes S. H&r block free taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. H&r block free taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. H&r block free taxes See Identification Number in chapter 5 for more information. H&r block free taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. H&r block free taxes However, nonresident aliens married to U. H&r block free taxes S. H&r block free taxes citizens or residents can choose to be treated as U. H&r block free taxes S. H&r block free taxes residents and file joint returns. H&r block free taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Assuming both of you had these visas for all of last year, you are a resident alien. H&r block free taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. H&r block free taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. H&r block free taxes Your husband must file Form 1040NR or 1040NR-EZ. H&r block free taxes No. H&r block free taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. H&r block free taxes See Effect of Tax Treaties in chapter 1. H&r block free taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. H&r block free taxes See chapter 6 . H&r block free taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. H&r block free taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. H&r block free taxes Dividends are generally taxed at a 30% (or lower treaty) rate. H&r block free taxes The brokerage company or payor of the dividends should withhold this tax at source. H&r block free taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. H&r block free taxes If the capital gains and dividends are effectively connected with a U. H&r block free taxes S. H&r block free taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. H&r block free taxes S. H&r block free taxes citizens and residents. H&r block free taxes If you are a nonresident alien, 85% of any U. H&r block free taxes S. H&r block free taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. H&r block free taxes See The 30% Tax in chapter 4. H&r block free taxes If you are a nonresident alien and the scholarship is not from U. H&r block free taxes S. H&r block free taxes sources, it is not subject to U. H&r block free taxes S. H&r block free taxes tax. H&r block free taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. H&r block free taxes S. H&r block free taxes sources. H&r block free taxes If your scholarship is from U. H&r block free taxes S. H&r block free taxes sources or you are a resident alien, your scholarship is subject to U. H&r block free taxes S. H&r block free taxes tax according to the following rules. H&r block free taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. H&r block free taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. H&r block free taxes See Scholarships and Fellowship Grants in chapter 3 for more information. H&r block free taxes If you are not a candidate for a degree, your scholarship is taxable. H&r block free taxes Nonresident aliens cannot claim the standard deduction. H&r block free taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. H&r block free taxes You cannot claim the standard deduction allowed on Form 1040. H&r block free taxes However, you can itemize any allowable deductions. H&r block free taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. H&r block free taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. H&r block free taxes S. H&r block free taxes trade or business. H&r block free taxes See Itemized Deductions in chapter 5. H&r block free taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. H&r block free taxes S. H&r block free taxes citizens. H&r block free taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. H&r block free taxes S. H&r block free taxes tax return. H&r block free taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. H&r block free taxes S. H&r block free taxes nationals; and for students and business apprentices from India. H&r block free taxes See Exemptions in chapter 5. H&r block free taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. H&r block free taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. H&r block free taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. H&r block free taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. H&r block free taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. H&r block free taxes See chapter 6 for more information on dual-status aliens. H&r block free taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. H&r block free taxes However, if you are married and choose to file a joint return with a U. H&r block free taxes S. H&r block free taxes citizen or resident spouse, you may be eligible for these credits. H&r block free taxes See Nonresident Spouse Treated as a Resident in chapter 1. H&r block free taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose