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Https Www Freefilefillableforms Org

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Https www freefilefillableforms org Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Https www freefilefillableforms org Tax questions. Https www freefilefillableforms org Useful Items - You may want to see: Reminders Future developments. Https www freefilefillableforms org  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. Https www freefilefillableforms org IRS. Https www freefilefillableforms org gov/pub721. Https www freefilefillableforms org Phased retirement. Https www freefilefillableforms org   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. Https www freefilefillableforms org This new program will allow eligible employees to begin receiving annuity payments while working part-time. Https www freefilefillableforms org For more information, go to the Office of Personnel Management (OPM) website at www. Https www freefilefillableforms org opm. Https www freefilefillableforms org gov. Https www freefilefillableforms org Roth Thrift Savings Plan (TSP) balance. Https www freefilefillableforms org  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Https www freefilefillableforms org Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Https www freefilefillableforms org Qualified distributions from a Roth TSP are not included in your income. Https www freefilefillableforms org See Thrift Savings Plan in Part II for more information. Https www freefilefillableforms org Rollovers. Https www freefilefillableforms org  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. Https www freefilefillableforms org See Rollover Rules in Part II. Https www freefilefillableforms org Rollovers by surviving spouse. Https www freefilefillableforms org  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. Https www freefilefillableforms org See Rollover Rules in Part II. Https www freefilefillableforms org Thrift Savings Plan (TSP) beneficiary participant accounts. Https www freefilefillableforms org  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). Https www freefilefillableforms org The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. Https www freefilefillableforms org Benefits for public safety officer's survivors. Https www freefilefillableforms org  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. Https www freefilefillableforms org For more information, see Dependents of public safety officers in Part IV. Https www freefilefillableforms org Uniformed services Thrift Savings Plan (TSP) accounts. Https www freefilefillableforms org  If you have a uniformed services TSP account, it may include contributions from combat zone pay. Https www freefilefillableforms org This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. Https www freefilefillableforms org However, any earnings on those contributions are subject to tax when they are distributed. Https www freefilefillableforms org The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Https www freefilefillableforms org If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. Https www freefilefillableforms org You can get more information from the TSP website, www. Https www freefilefillableforms org tsp. Https www freefilefillableforms org gov, or the TSP Service Office. Https www freefilefillableforms org Photographs of missing children. Https www freefilefillableforms org  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Https www freefilefillableforms org Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Https www freefilefillableforms org You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Https www freefilefillableforms org Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. Https www freefilefillableforms org These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Https www freefilefillableforms org Tax rules for annuity benefits. Https www freefilefillableforms org   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. Https www freefilefillableforms org The rest of your benefits are taxable. Https www freefilefillableforms org If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. Https www freefilefillableforms org If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. Https www freefilefillableforms org See Part II, Rules for Retirees . Https www freefilefillableforms org Thrift Savings Plan. Https www freefilefillableforms org   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. Https www freefilefillableforms org This plan is similar to private sector 401(k) plans. Https www freefilefillableforms org You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. Https www freefilefillableforms org The contributions and earnings on them are not taxed until they are distributed to you. Https www freefilefillableforms org Also the TSP offers a Roth TSP option. Https www freefilefillableforms org Contributions to this type of balance are after tax and qualified distributions from the account are tax free. Https www freefilefillableforms org See Thrift Savings Plan in Part II. Https www freefilefillableforms org Comments and suggestions. Https www freefilefillableforms org   We welcome your comments about this publication and your suggestions for future editions. Https www freefilefillableforms org   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Https www freefilefillableforms org NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Https www freefilefillableforms org Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Https www freefilefillableforms org   You can send your comments from www. Https www freefilefillableforms org irs. Https www freefilefillableforms org gov/formspubs/. Https www freefilefillableforms org Click on “More Information” and then on “Comment on Tax Forms and Publications”. Https www freefilefillableforms org   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Https www freefilefillableforms org Ordering forms and publications. Https www freefilefillableforms org   Visit www. Https www freefilefillableforms org irs. Https www freefilefillableforms org gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Https www freefilefillableforms org Internal Revenue Service 1201 N. Https www freefilefillableforms org Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Https www freefilefillableforms org   If you have a tax question, check the information available on IRS. Https www freefilefillableforms org gov or call 1-800-829-1040. Https www freefilefillableforms org We cannot answer tax questions sent to either of the above addresses. Https www freefilefillableforms org Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Https www freefilefillableforms org 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Https www freefilefillableforms org Prev  Up  Next   Home   More Online Publications
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  • Coupon and Promotion Codes. Search for coupon and promotion codes to be sure you get all discounts the e-tailer currently offers. To find current codes, perform a search for the e-tailer’s name along with the words ‘promotion code’ or ‘coupon’. After applying the coupon code double check your total price to ensure the discount was applied properly. Also check "Deal of the Day" websites, where retailers offer deep discounts on merchandise and services.
  • Payment Methods. The way you pay matters! You get the most protection with a credit card; debit cards are more risky. Virtual wallets such as PayPal are convenient but have disadvantages, too. Single use credit card numbers are another option – ask your credit card provider if they offer this feature.
  • Shipping and Handling. Shipping and handling can put a big dent in a shopping budget. Look for sites that offer free or discounted shipping rates. Make sure you understand all conditions placed on free shipping offers and that you’ll get your merchandise in time if you choose that option. The law affords you rights surrounding time-frames for shipping your purchase.
  • Return Policies. Understand the e-tailer’s return policy. Do they offer a special, extended return policy for the holiday season? What documentation needs to accompany a return? If you purchase online, and the e-tailer also has a brick and mortar site can you return to the store? Do you need a return authorization number or an “RA” to return an item? Will the e-tailer pay for return shipping of the item or do you have to cover that cost? Will you have to pay a re-stocking fee?
  • Problems with the purchase. One of the most common online purchasing problems is products that don't arrive in time. Even if the company is unable to ship as promised, it must provide you adequate notice promptly and give you a revised delivery date. You must be allowed to agree to the delay or cancel the order and get a refund. If you're not happy about a transaction, you should complain to the retailer using the address or phone number you kept from your transaction receipts. If you don’t receive the merchandise you ordered file a dispute with your credit card company.

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