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How Do I File 2011 Taxes Online

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How Do I File 2011 Taxes Online

How do i file 2011 taxes online 2. How do i file 2011 taxes online   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. How do i file 2011 taxes online Divorcio y nuevo matrimonio. How do i file 2011 taxes online Matrimonios anulados. How do i file 2011 taxes online Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. How do i file 2011 taxes online Personas consideradas casadas. How do i file 2011 taxes online Matrimonio del mismo sexo. How do i file 2011 taxes online Cónyuge fallecido durante el año. How do i file 2011 taxes online Personas casadas que viven separadas. How do i file 2011 taxes online Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. How do i file 2011 taxes online  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. How do i file 2011 taxes online Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. How do i file 2011 taxes online Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. How do i file 2011 taxes online Hay cinco estados civiles para efectos de la declaración: Soltero. How do i file 2011 taxes online Casado que presenta una declaración conjunta. How do i file 2011 taxes online Casado que presenta una declaración por separado. How do i file 2011 taxes online Cabeza de familia. How do i file 2011 taxes online Viudo que reúne los requisitos con hijo dependiente. How do i file 2011 taxes online Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. How do i file 2011 taxes online Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). How do i file 2011 taxes online También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. How do i file 2011 taxes online Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. How do i file 2011 taxes online S. How do i file 2011 taxes online Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. How do i file 2011 taxes online Personas no casadas. How do i file 2011 taxes online   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. How do i file 2011 taxes online La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. How do i file 2011 taxes online Personas divorciadas. How do i file 2011 taxes online   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. How do i file 2011 taxes online Divorcio y nuevo matrimonio. How do i file 2011 taxes online   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. How do i file 2011 taxes online Matrimonios anulados. How do i file 2011 taxes online    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. How do i file 2011 taxes online Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. How do i file 2011 taxes online S. How do i file 2011 taxes online Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. How do i file 2011 taxes online Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. How do i file 2011 taxes online Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). How do i file 2011 taxes online Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. How do i file 2011 taxes online Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. How do i file 2011 taxes online   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. How do i file 2011 taxes online Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. How do i file 2011 taxes online Personas casadas. How do i file 2011 taxes online   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. How do i file 2011 taxes online Personas consideradas casadas. How do i file 2011 taxes online   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. How do i file 2011 taxes online Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. How do i file 2011 taxes online Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. How do i file 2011 taxes online Están separados por un decreto provisional (o sea, que no es final) de divorcio. How do i file 2011 taxes online Para propósitos de una declaración conjunta, a usted no se le considera divorciado. How do i file 2011 taxes online Matrimonio del mismo sexo. How do i file 2011 taxes online   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. How do i file 2011 taxes online El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). How do i file 2011 taxes online Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. How do i file 2011 taxes online Para más detalles, consulte la Publicación 501, en inglés. How do i file 2011 taxes online Cónyuge fallecido durante el año. How do i file 2011 taxes online   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. How do i file 2011 taxes online   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. How do i file 2011 taxes online También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . How do i file 2011 taxes online   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. How do i file 2011 taxes online El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. How do i file 2011 taxes online Personas casadas que viven separadas. How do i file 2011 taxes online   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. How do i file 2011 taxes online Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. How do i file 2011 taxes online Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. How do i file 2011 taxes online Vea más adelante Cabeza de Familia . How do i file 2011 taxes online Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. How do i file 2011 taxes online Para determinar su estado civil vea el apartado anterior titulado Estado Civil . How do i file 2011 taxes online Viudo. How do i file 2011 taxes online   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. How do i file 2011 taxes online No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. How do i file 2011 taxes online Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. How do i file 2011 taxes online Cómo presentar la declaración. How do i file 2011 taxes online   Puede presentar el Formulario 1040. How do i file 2011 taxes online Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. How do i file 2011 taxes online Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. How do i file 2011 taxes online Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. How do i file 2011 taxes online Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. How do i file 2011 taxes online Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. How do i file 2011 taxes online En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. How do i file 2011 taxes online Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. How do i file 2011 taxes online Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. How do i file 2011 taxes online Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. How do i file 2011 taxes online Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). How do i file 2011 taxes online Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. How do i file 2011 taxes online Cómo presentar la declaración. How do i file 2011 taxes online   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. How do i file 2011 taxes online Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. How do i file 2011 taxes online Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. How do i file 2011 taxes online Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. How do i file 2011 taxes online Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. How do i file 2011 taxes online Cónyuge fallecido. How do i file 2011 taxes online   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. How do i file 2011 taxes online Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. How do i file 2011 taxes online   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. How do i file 2011 taxes online Personas divorciadas. How do i file 2011 taxes online   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. How do i file 2011 taxes online Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. How do i file 2011 taxes online Período contable. How do i file 2011 taxes online   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. How do i file 2011 taxes online Vea Períodos Contables y Métodos Contables , en el capítulo 1. How do i file 2011 taxes online Responsabilidad conjunta. How do i file 2011 taxes online   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. How do i file 2011 taxes online Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. How do i file 2011 taxes online O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. How do i file 2011 taxes online Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. How do i file 2011 taxes online   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. How do i file 2011 taxes online Contribuyente divorciado. How do i file 2011 taxes online   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. How do i file 2011 taxes online Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. How do i file 2011 taxes online Alivio tributario en el caso de obligación conjunta. How do i file 2011 taxes online   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. How do i file 2011 taxes online Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. How do i file 2011 taxes online   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. How do i file 2011 taxes online Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). How do i file 2011 taxes online Alivio equitativo. How do i file 2011 taxes online    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. How do i file 2011 taxes online En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. How do i file 2011 taxes online Firma de la declaración conjunta. How do i file 2011 taxes online   Cada cónyuge está obligado, por lo general, a firmar la declaración. How do i file 2011 taxes online De lo contrario, no se considerará declaración conjunta. How do i file 2011 taxes online Si el cónyuge falleció antes de firmar la declaración. How do i file 2011 taxes online   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. How do i file 2011 taxes online Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. How do i file 2011 taxes online Cónyuge ausente del hogar. How do i file 2011 taxes online   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. How do i file 2011 taxes online Impedimento para firmar la declaración debido a enfermedad o lesión. How do i file 2011 taxes online   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. How do i file 2011 taxes online Asegúrese también de firmar en el espacio correspondiente a su firma. How do i file 2011 taxes online Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. How do i file 2011 taxes online Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. How do i file 2011 taxes online Si firma como tutor de su cónyuge. How do i file 2011 taxes online   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. How do i file 2011 taxes online Cónyuge en zona de combate. How do i file 2011 taxes online   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. How do i file 2011 taxes online Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. How do i file 2011 taxes online Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. How do i file 2011 taxes online Otras razones por las cuales su cónyuge no puede firmar. How do i file 2011 taxes online    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). How do i file 2011 taxes online Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. How do i file 2011 taxes online Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. How do i file 2011 taxes online Extranjero no residente o extranjero con doble estado de residencia. How do i file 2011 taxes online   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. How do i file 2011 taxes online Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. How do i file 2011 taxes online Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. How do i file 2011 taxes online Vea el capítulo 1 de la Publicación 519, en inglés. How do i file 2011 taxes online Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. How do i file 2011 taxes online Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. How do i file 2011 taxes online Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. How do i file 2011 taxes online Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). How do i file 2011 taxes online Esto es aplicable a usted aunque no esté divorciado o legalmente separado. How do i file 2011 taxes online Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. How do i file 2011 taxes online El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. How do i file 2011 taxes online Para información adicional, vea Cabeza de Familia , más adelante. How do i file 2011 taxes online Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. How do i file 2011 taxes online Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). How do i file 2011 taxes online De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. How do i file 2011 taxes online Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. How do i file 2011 taxes online Cómo presentar la declaración. How do i file 2011 taxes online   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. How do i file 2011 taxes online Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. How do i file 2011 taxes online Puede presentar el Formulario 1040. How do i file 2011 taxes online Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. How do i file 2011 taxes online Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. How do i file 2011 taxes online Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. How do i file 2011 taxes online Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. How do i file 2011 taxes online Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. How do i file 2011 taxes online Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. How do i file 2011 taxes online Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. How do i file 2011 taxes online   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. How do i file 2011 taxes online La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. How do i file 2011 taxes online No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). How do i file 2011 taxes online Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. How do i file 2011 taxes online Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. How do i file 2011 taxes online No puede tomar el crédito por ingreso del trabajo. How do i file 2011 taxes online No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. How do i file 2011 taxes online No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. How do i file 2011 taxes online No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. How do i file 2011 taxes online Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). How do i file 2011 taxes online Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. How do i file 2011 taxes online Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). How do i file 2011 taxes online Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. How do i file 2011 taxes online Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. How do i file 2011 taxes online Límites del ingreso bruto ajustado. How do i file 2011 taxes online   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. How do i file 2011 taxes online Arreglos de ahorros para la jubilación. How do i file 2011 taxes online   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. How do i file 2011 taxes online Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. How do i file 2011 taxes online Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. How do i file 2011 taxes online Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. How do i file 2011 taxes online Pérdidas de actividades de alquiler. How do i file 2011 taxes online   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. How do i file 2011 taxes online Esto se denomina “descuento especial”. How do i file 2011 taxes online Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. How do i file 2011 taxes online Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. How do i file 2011 taxes online Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. How do i file 2011 taxes online Estados donde rige la ley de los bienes gananciales. How do i file 2011 taxes online   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. How do i file 2011 taxes online Vea la Publicación 555, en inglés. How do i file 2011 taxes online Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. How do i file 2011 taxes online Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. How do i file 2011 taxes online Este plazo no incluye prórroga alguna. How do i file 2011 taxes online Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. How do i file 2011 taxes online Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. How do i file 2011 taxes online Excepción. How do i file 2011 taxes online   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. How do i file 2011 taxes online El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. How do i file 2011 taxes online Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. How do i file 2011 taxes online Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. How do i file 2011 taxes online Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. How do i file 2011 taxes online Pagó más de la mitad del costo de mantener una vivienda durante el año. How do i file 2011 taxes online Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). How do i file 2011 taxes online Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. How do i file 2011 taxes online Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. How do i file 2011 taxes online Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. How do i file 2011 taxes online Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. How do i file 2011 taxes online Hijos secuestrados. How do i file 2011 taxes online   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. How do i file 2011 taxes online Para más información, vea la Publicación 501, en inglés. How do i file 2011 taxes online Cómo presentar la declaración. How do i file 2011 taxes online   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. How do i file 2011 taxes online Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. How do i file 2011 taxes online Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. How do i file 2011 taxes online Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. How do i file 2011 taxes online Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. How do i file 2011 taxes online Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . How do i file 2011 taxes online Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. How do i file 2011 taxes online Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. How do i file 2011 taxes online Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. How do i file 2011 taxes online Vea más adelante Ausencias temporales , bajo Persona Calificada. How do i file 2011 taxes online Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. How do i file 2011 taxes online (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). How do i file 2011 taxes online Tiene que tener derecho a reclamar una exención por el hijo. How do i file 2011 taxes online No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. How do i file 2011 taxes online Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . How do i file 2011 taxes online Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. How do i file 2011 taxes online Vea la Publicación 555, en inglés, para más información. How do i file 2011 taxes online Hoja de Trabajo 2-1. How do i file 2011 taxes online Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. How do i file 2011 taxes online Cónyuge extranjero no residente. How do i file 2011 taxes online   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. How do i file 2011 taxes online No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. How do i file 2011 taxes online Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. How do i file 2011 taxes online Elección de incluir al cónyuge en la declaración como residente. How do i file 2011 taxes online   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. How do i file 2011 taxes online Vea la Publicación 519, U. How do i file 2011 taxes online S. How do i file 2011 taxes online Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. How do i file 2011 taxes online Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. How do i file 2011 taxes online Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. How do i file 2011 taxes online Costos que se incluyen. How do i file 2011 taxes online   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. How do i file 2011 taxes online   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. How do i file 2011 taxes online No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. How do i file 2011 taxes online Costos que no se incluyen. How do i file 2011 taxes online   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. How do i file 2011 taxes online Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. How do i file 2011 taxes online Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. How do i file 2011 taxes online Toda persona no descrita en la Tabla 2-1 no es una persona calificada. How do i file 2011 taxes online Ejemplo 1: hijo. How do i file 2011 taxes online Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. How do i file 2011 taxes online Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. How do i file 2011 taxes online Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. How do i file 2011 taxes online Ejemplo 2: hijo no considerado persona calificada. How do i file 2011 taxes online Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. How do i file 2011 taxes online Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. How do i file 2011 taxes online Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. How do i file 2011 taxes online Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. How do i file 2011 taxes online Ejemplo 3: novia. How do i file 2011 taxes online Su novia vivió con usted durante todo el año. How do i file 2011 taxes online Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. How do i file 2011 taxes online Vea la Tabla 2-1 . How do i file 2011 taxes online Ejemplo 4: el hijo de su novia. How do i file 2011 taxes online Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. How do i file 2011 taxes online No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). How do i file 2011 taxes online Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. How do i file 2011 taxes online Vivienda de una persona calificada. How do i file 2011 taxes online   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. How do i file 2011 taxes online Regla especial para los padres. How do i file 2011 taxes online   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. How do i file 2011 taxes online Sin embargo, tiene que poder reclamar una exención por su padre o su madre. How do i file 2011 taxes online También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. How do i file 2011 taxes online   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. How do i file 2011 taxes online Fallecimiento o nacimiento. How do i file 2011 taxes online   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. How do i file 2011 taxes online Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. How do i file 2011 taxes online Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. How do i file 2011 taxes online Ausencias temporales. How do i file 2011 taxes online   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. How do i file 2011 taxes online Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. How do i file 2011 taxes online Usted tiene que continuar manteniendo la vivienda durante la ausencia. How do i file 2011 taxes online Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. How do i file 2011 taxes online El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. How do i file 2011 taxes online Vea la sección anterior, Casados que Presentan una Declaración Conjunta . How do i file 2011 taxes online Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. How do i file 2011 taxes online Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. How do i file 2011 taxes online Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). How do i file 2011 taxes online Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. How do i file 2011 taxes online Cómo presentar la declaración. How do i file 2011 taxes online   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. How do i file 2011 taxes online Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. How do i file 2011 taxes online Marque el recuadro en la línea 5 de cualquiera de los dos formularios. How do i file 2011 taxes online Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. How do i file 2011 taxes online Tabla 2-1. How do i file 2011 taxes online ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. How do i file 2011 taxes online SI la persona es su . How do i file 2011 taxes online . How do i file 2011 taxes online . How do i file 2011 taxes online   Y . How do i file 2011 taxes online . How do i file 2011 taxes online . How do i file 2011 taxes online   ENTONCES esa persona . How do i file 2011 taxes online . How do i file 2011 taxes online . How do i file 2011 taxes online hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. How do i file 2011 taxes online   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. How do i file 2011 taxes online   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. How do i file 2011 taxes online 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. How do i file 2011 taxes online 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. How do i file 2011 taxes online pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. How do i file 2011 taxes online   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. How do i file 2011 taxes online   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. How do i file 2011 taxes online   usted no puede reclamar una exención por él o ella   no es una persona calificada. How do i file 2011 taxes online 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. How do i file 2011 taxes online 2El término hijo calificado se define en el capítulo 3. How do i file 2011 taxes online Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. How do i file 2011 taxes online Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. How do i file 2011 taxes online 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. How do i file 2011 taxes online 4El término “ pariente calificado ” se define en el capítulo 3. How do i file 2011 taxes online 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. How do i file 2011 taxes online Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. How do i file 2011 taxes online 6Vea Regla especial para los padres . How do i file 2011 taxes online   Requisitos. How do i file 2011 taxes online   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. How do i file 2011 taxes online No importa si usted de hecho llegó a presentar una declaración conjunta. How do i file 2011 taxes online Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. How do i file 2011 taxes online Tiene un hijo o hijastro por el cual usted puede reclamar una exención. How do i file 2011 taxes online Esto no incluye a un hijo de crianza. How do i file 2011 taxes online Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. How do i file 2011 taxes online Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. How do i file 2011 taxes online También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. How do i file 2011 taxes online Pagó más de la mitad del costo de mantener una vivienda durante el año. How do i file 2011 taxes online Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. How do i file 2011 taxes online Ejemplo. How do i file 2011 taxes online La esposa de Juan falleció en el año 2011. How do i file 2011 taxes online Él no se ha vuelto a casar. How do i file 2011 taxes online Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). How do i file 2011 taxes online En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. How do i file 2011 taxes online En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. How do i file 2011 taxes online Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. How do i file 2011 taxes online Fallecimiento o nacimiento. How do i file 2011 taxes online    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. How do i file 2011 taxes online Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. How do i file 2011 taxes online Hijos secuestrados. How do i file 2011 taxes online   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. How do i file 2011 taxes online Para más información, vea la Publicación 501, en inglés. How do i file 2011 taxes online Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. 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The How Do I File 2011 Taxes Online

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