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Instructions For 1040ez Federal Tax Form

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Instructions For 1040ez Federal Tax Form

Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form . Instructions for 1040ez federal tax form What is the difference between a resident alien and a nonresident alien for tax purposes? . Instructions for 1040ez federal tax form 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? . Instructions for 1040ez federal tax form I am a student with an F-1 Visa. Instructions for 1040ez federal tax form I was told that I was an exempt individual. Instructions for 1040ez federal tax form Does this mean I am exempt from paying U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax? . Instructions for 1040ez federal tax form I am a resident alien. Instructions for 1040ez federal tax form Can I claim any treaty benefits? . Instructions for 1040ez federal tax form I am a nonresident alien with no dependents. Instructions for 1040ez federal tax form I am working temporarily for a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form company. Instructions for 1040ez federal tax form What return do I file? . Instructions for 1040ez federal tax form I came to the United States on June 30th of last year. Instructions for 1040ez federal tax form I have an H-1B Visa. Instructions for 1040ez federal tax form What is my tax status, resident alien or nonresident alien? What tax return do I file? . Instructions for 1040ez federal tax form When is my Form 1040NR due? . Instructions for 1040ez federal tax form My spouse is a nonresident alien. Instructions for 1040ez federal tax form Does he need a social security number? . Instructions for 1040ez federal tax form I am a nonresident alien. Instructions for 1040ez federal tax form Can I file a joint return with my spouse? . Instructions for 1040ez federal tax form I have an H-1B Visa and my husband has an F-1 Visa. Instructions for 1040ez federal tax form We both lived in the United States all of last year and had income. Instructions for 1040ez federal tax form What kind of form should we file? Do we file separate returns or a joint return? . Instructions for 1040ez federal tax form Is a dual-resident taxpayer the same as a dual-status taxpayer? . Instructions for 1040ez federal tax form I am a nonresident alien and invested money in the U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form stock market through a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form brokerage company. Instructions for 1040ez federal tax form Are the dividends and the capital gains taxable? If yes, how are they taxed? . Instructions for 1040ez federal tax form I am a nonresident alien. Instructions for 1040ez federal tax form I receive U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form social security benefits. Instructions for 1040ez federal tax form Are my benefits taxable? . Instructions for 1040ez federal tax form Do I have to pay taxes on my scholarship? . Instructions for 1040ez federal tax form I am a nonresident alien. Instructions for 1040ez federal tax form Can I claim the standard deduction? . Instructions for 1040ez federal tax form I am a dual-status taxpayer. Instructions for 1040ez federal tax form Can I claim the standard deduction? . Instructions for 1040ez federal tax form I am filing Form 1040NR. Instructions for 1040ez federal tax form Can I claim itemized deductions? . Instructions for 1040ez federal tax form I am not a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizen. Instructions for 1040ez federal tax form What exemptions can I claim? . Instructions for 1040ez federal tax form What exemptions can I claim as a dual-status taxpayer? . Instructions for 1040ez federal tax form I am single with a dependent child. Instructions for 1040ez federal tax form I was a dual-status alien in 2013. Instructions for 1040ez federal tax form Can I claim the earned income credit on my 2013 tax return? . Instructions for 1040ez federal tax form I am a nonresident alien student. Instructions for 1040ez federal tax form Can I claim an education credit on my Form 1040NR? . Instructions for 1040ez federal tax form I am a nonresident alien, temporarily working in the U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form under a J visa. Instructions for 1040ez federal tax form Am I subject to social security and Medicare taxes? . Instructions for 1040ez federal tax form I am a nonresident alien student. Instructions for 1040ez federal tax form Social security taxes were withheld from my pay in error. Instructions for 1040ez federal tax form How do I get a refund of these taxes? . Instructions for 1040ez federal tax form I am an alien who will be leaving the United States. Instructions for 1040ez federal tax form What forms do I have to file before I leave? . Instructions for 1040ez federal tax form I filed a Form 1040-C when I left the United States. Instructions for 1040ez federal tax form Do I still have to file an annual U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax return? . Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizen. Instructions for 1040ez federal tax form Aliens are classified as resident aliens and nonresident aliens. Instructions for 1040ez federal tax form Resident aliens are taxed on their worldwide income, the same as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens. Instructions for 1040ez federal tax form Nonresident aliens are taxed only on their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form source income and certain foreign source income that is effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Instructions for 1040ez federal tax form These are the same rates that apply to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens and residents. Instructions for 1040ez federal tax form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Instructions for 1040ez federal tax form The term “exempt individual” does not refer to someone exempt from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See chapter 1 . Instructions for 1040ez federal tax form Generally, you cannot claim tax treaty benefits as a resident alien. Instructions for 1040ez federal tax form However, there are exceptions. Instructions for 1040ez federal tax form See Effect of Tax Treaties in chapter 1. Instructions for 1040ez federal tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Instructions for 1040ez federal tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form source income on which tax was not fully paid by the amount withheld. Instructions for 1040ez federal tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Instructions for 1040ez federal tax form You were a dual-status alien last year. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form However, for the part of the year that you were not present in the United States, you are a nonresident. Instructions for 1040ez federal tax form File Form 1040. Instructions for 1040ez federal tax form Print “Dual-Status Return” across the top. Instructions for 1040ez federal tax form Attach a statement showing your U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form source income for the part of the year you were a nonresident. Instructions for 1040ez federal tax form You may use Form 1040NR as the statement. Instructions for 1040ez federal tax form Print “Dual-Status Statement” across the top. Instructions for 1040ez federal tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. Instructions for 1040ez federal tax form If you are an employee and you receive wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Instructions for 1040ez federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. Instructions for 1040ez federal tax form If you are not an employee who receives wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Instructions for 1040ez federal tax form For the 2013 calendar year, file your return by June 16, 2014. Instructions for 1040ez federal tax form For more information on when and where to file, see chapter 7 . Instructions for 1040ez federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Instructions for 1040ez federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Instructions for 1040ez federal tax form If you are a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Instructions for 1040ez federal tax form See Identification Number in chapter 5 for more information. Instructions for 1040ez federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Instructions for 1040ez federal tax form However, nonresident aliens married to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens or residents can choose to be treated as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form residents and file joint returns. Instructions for 1040ez federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. Instructions for 1040ez federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Instructions for 1040ez federal tax form Your husband must file Form 1040NR or 1040NR-EZ. Instructions for 1040ez federal tax form No. Instructions for 1040ez federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Instructions for 1040ez federal tax form See Effect of Tax Treaties in chapter 1. Instructions for 1040ez federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Instructions for 1040ez federal tax form See chapter 6 . Instructions for 1040ez federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Instructions for 1040ez federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Instructions for 1040ez federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. Instructions for 1040ez federal tax form The brokerage company or payor of the dividends should withhold this tax at source. Instructions for 1040ez federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Instructions for 1040ez federal tax form If the capital gains and dividends are effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens and residents. Instructions for 1040ez federal tax form If you are a nonresident alien, 85% of any U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See The 30% Tax in chapter 4. Instructions for 1040ez federal tax form If you are a nonresident alien and the scholarship is not from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources, it is not subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax. Instructions for 1040ez federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources. Instructions for 1040ez federal tax form If your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources or you are a resident alien, your scholarship is subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax according to the following rules. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Instructions for 1040ez federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. Instructions for 1040ez federal tax form If you are not a candidate for a degree, your scholarship is taxable. Instructions for 1040ez federal tax form Nonresident aliens cannot claim the standard deduction. Instructions for 1040ez federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Instructions for 1040ez federal tax form You cannot claim the standard deduction allowed on Form 1040. Instructions for 1040ez federal tax form However, you can itemize any allowable deductions. Instructions for 1040ez federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Instructions for 1040ez federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form See Itemized Deductions in chapter 5. Instructions for 1040ez federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens. Instructions for 1040ez federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax return. Instructions for 1040ez federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form nationals; and for students and business apprentices from India. Instructions for 1040ez federal tax form See Exemptions in chapter 5. Instructions for 1040ez federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Instructions for 1040ez federal tax form See chapter 6 for more information on dual-status aliens. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Instructions for 1040ez federal tax form However, if you are married and choose to file a joint return with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizen or resident spouse, you may be eligible for these credits. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See Social Security and Medicare Taxes in chapter 8. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form Do not use Form 843 to request a refund of Additional Medicare Tax. Instructions for 1040ez federal tax form See Refund of Taxes Withheld in Error in chapter 8. Instructions for 1040ez federal tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. Instructions for 1040ez federal tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Instructions for 1040ez federal tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Instructions for 1040ez federal tax form These forms are discussed in chapter 11. Instructions for 1040ez federal tax form Form 1040-C is not an annual U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax return. Instructions for 1040ez federal tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Instructions for 1040ez federal tax form Chapters 5 and 7 discuss filing an annual U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax return. Instructions for 1040ez federal tax form . Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form These are the same rates that apply to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens and residents. Instructions for 1040ez federal tax form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Instructions for 1040ez federal tax form The term “exempt individual” does not refer to someone exempt from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See chapter 1 . Instructions for 1040ez federal tax form Generally, you cannot claim tax treaty benefits as a resident alien. Instructions for 1040ez federal tax form However, there are exceptions. Instructions for 1040ez federal tax form See Effect of Tax Treaties in chapter 1. Instructions for 1040ez federal tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Instructions for 1040ez federal tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form source income on which tax was not fully paid by the amount withheld. Instructions for 1040ez federal tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Instructions for 1040ez federal tax form You were a dual-status alien last year. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form However, for the part of the year that you were not present in the United States, you are a nonresident. Instructions for 1040ez federal tax form File Form 1040. Instructions for 1040ez federal tax form Print “Dual-Status Return” across the top. Instructions for 1040ez federal tax form Attach a statement showing your U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form source income for the part of the year you were a nonresident. Instructions for 1040ez federal tax form You may use Form 1040NR as the statement. Instructions for 1040ez federal tax form Print “Dual-Status Statement” across the top. Instructions for 1040ez federal tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. Instructions for 1040ez federal tax form If you are an employee and you receive wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Instructions for 1040ez federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. Instructions for 1040ez federal tax form If you are not an employee who receives wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Instructions for 1040ez federal tax form For the 2013 calendar year, file your return by June 16, 2014. Instructions for 1040ez federal tax form For more information on when and where to file, see chapter 7 . Instructions for 1040ez federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Instructions for 1040ez federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Instructions for 1040ez federal tax form If you are a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Instructions for 1040ez federal tax form See Identification Number in chapter 5 for more information. Instructions for 1040ez federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Instructions for 1040ez federal tax form However, nonresident aliens married to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens or residents can choose to be treated as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form residents and file joint returns. Instructions for 1040ez federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. Instructions for 1040ez federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Instructions for 1040ez federal tax form Your husband must file Form 1040NR or 1040NR-EZ. Instructions for 1040ez federal tax form No. Instructions for 1040ez federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Instructions for 1040ez federal tax form See Effect of Tax Treaties in chapter 1. Instructions for 1040ez federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Instructions for 1040ez federal tax form See chapter 6 . Instructions for 1040ez federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Instructions for 1040ez federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Instructions for 1040ez federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. Instructions for 1040ez federal tax form The brokerage company or payor of the dividends should withhold this tax at source. Instructions for 1040ez federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Instructions for 1040ez federal tax form If the capital gains and dividends are effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens and residents. Instructions for 1040ez federal tax form If you are a nonresident alien, 85% of any U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See The 30% Tax in chapter 4. Instructions for 1040ez federal tax form If you are a nonresident alien and the scholarship is not from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources, it is not subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax. Instructions for 1040ez federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources. Instructions for 1040ez federal tax form If your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources or you are a resident alien, your scholarship is subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax according to the following rules. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Instructions for 1040ez federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. Instructions for 1040ez federal tax form If you are not a candidate for a degree, your scholarship is taxable. Instructions for 1040ez federal tax form Nonresident aliens cannot claim the standard deduction. Instructions for 1040ez federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Instructions for 1040ez federal tax form You cannot claim the standard deduction allowed on Form 1040. Instructions for 1040ez federal tax form However, you can itemize any allowable deductions. Instructions for 1040ez federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Instructions for 1040ez federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form See Itemized Deductions in chapter 5. Instructions for 1040ez federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens. Instructions for 1040ez federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax return. Instructions for 1040ez federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form nationals; and for students and business apprentices from India. Instructions for 1040ez federal tax form See Exemptions in chapter 5. Instructions for 1040ez federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Instructions for 1040ez federal tax form See chapter 6 for more information on dual-status aliens. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Instructions for 1040ez federal tax form However, if you are married and choose to file a joint return with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizen or resident spouse, you may be eligible for these credits. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See Social Security and Medicare Taxes in chapter 8. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form Do not use Form 843 to request a refund of Additional Medicare Tax. Instructions for 1040ez federal tax form See Refund of Taxes Withheld in Error in chapter 8. Instructions for 1040ez federal tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. Instructions for 1040ez federal tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Instructions for 1040ez federal tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Instructions for 1040ez federal tax form These forms are discussed in chapter 11. Instructions for 1040ez federal tax form Form 1040-C is not an annual U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax return. Instructions for 1040ez federal tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Instructions for 1040ez federal tax form Chapters 5 and 7 discuss filing an annual U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax return. Instructions for 1040ez federal tax form . Instructions for 1040ez federal tax form I am a student with an F-1 Visa. Instructions for 1040ez federal tax form I was told that I was an exempt individual. Instructions for 1040ez federal tax form Does this mean I am exempt from paying U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax? The term “exempt individual” does not refer to someone exempt from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See chapter 1 . Instructions for 1040ez federal tax form Generally, you cannot claim tax treaty benefits as a resident alien. Instructions for 1040ez federal tax form However, there are exceptions. Instructions for 1040ez federal tax form See Effect of Tax Treaties in chapter 1. Instructions for 1040ez federal tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Instructions for 1040ez federal tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form source income on which tax was not fully paid by the amount withheld. Instructions for 1040ez federal tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Instructions for 1040ez federal tax form You were a dual-status alien last year. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form However, for the part of the year that you were not present in the United States, you are a nonresident. Instructions for 1040ez federal tax form File Form 1040. Instructions for 1040ez federal tax form Print “Dual-Status Return” across the top. Instructions for 1040ez federal tax form Attach a statement showing your U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form source income for the part of the year you were a nonresident. Instructions for 1040ez federal tax form You may use Form 1040NR as the statement. Instructions for 1040ez federal tax form Print “Dual-Status Statement” across the top. Instructions for 1040ez federal tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. Instructions for 1040ez federal tax form If you are an employee and you receive wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Instructions for 1040ez federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. Instructions for 1040ez federal tax form If you are not an employee who receives wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Instructions for 1040ez federal tax form For the 2013 calendar year, file your return by June 16, 2014. Instructions for 1040ez federal tax form For more information on when and where to file, see chapter 7 . Instructions for 1040ez federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Instructions for 1040ez federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Instructions for 1040ez federal tax form If you are a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Instructions for 1040ez federal tax form See Identification Number in chapter 5 for more information. Instructions for 1040ez federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Instructions for 1040ez federal tax form However, nonresident aliens married to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens or residents can choose to be treated as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form residents and file joint returns. Instructions for 1040ez federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. Instructions for 1040ez federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Instructions for 1040ez federal tax form Your husband must file Form 1040NR or 1040NR-EZ. Instructions for 1040ez federal tax form No. Instructions for 1040ez federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Instructions for 1040ez federal tax form See Effect of Tax Treaties in chapter 1. Instructions for 1040ez federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Instructions for 1040ez federal tax form See chapter 6 . Instructions for 1040ez federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Instructions for 1040ez federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Instructions for 1040ez federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. Instructions for 1040ez federal tax form The brokerage company or payor of the dividends should withhold this tax at source. Instructions for 1040ez federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Instructions for 1040ez federal tax form If the capital gains and dividends are effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens and residents. Instructions for 1040ez federal tax form If you are a nonresident alien, 85% of any U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See The 30% Tax in chapter 4. Instructions for 1040ez federal tax form If you are a nonresident alien and the scholarship is not from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources, it is not subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax. Instructions for 1040ez federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources. Instructions for 1040ez federal tax form If your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources or you are a resident alien, your scholarship is subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax according to the following rules. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Instructions for 1040ez federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. Instructions for 1040ez federal tax form If you are not a candidate for a degree, your scholarship is taxable. Instructions for 1040ez federal tax form Nonresident aliens cannot claim the standard deduction. Instructions for 1040ez federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Instructions for 1040ez federal tax form You cannot claim the standard deduction allowed on Form 1040. Instructions for 1040ez federal tax form However, you can itemize any allowable deductions. Instructions for 1040ez federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Instructions for 1040ez federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form See Itemized Deductions in chapter 5. Instructions for 1040ez federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens. Instructions for 1040ez federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax return. Instructions for 1040ez federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form nationals; and for students and business apprentices from India. Instructions for 1040ez federal tax form See Exemptions in chapter 5. Instructions for 1040ez federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Instructions for 1040ez federal tax form See chapter 6 for more information on dual-status aliens. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Instructions for 1040ez federal tax form However, if you are married and choose to file a joint return with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizen or resident spouse, you may be eligible for these credits. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See Social Security and Medicare Taxes in chapter 8. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form Do not use Form 843 to request a refund of Additional Medicare Tax. Instructions for 1040ez federal tax form See Refund of Taxes Withheld in Error in chapter 8. Instructions for 1040ez federal tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. Instructions for 1040ez federal tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Instructions for 1040ez federal tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Instructions for 1040ez federal tax form These forms are discussed in chapter 11. Instructions for 1040ez federal tax form Form 1040-C is not an annual U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax return. Instructions for 1040ez federal tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Instructions for 1040ez federal tax form Chapters 5 and 7 discuss filing an annual U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax return. Instructions for 1040ez federal tax form . Instructions for 1040ez federal tax form I am a resident alien. Instructions for 1040ez federal tax form Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Instructions for 1040ez federal tax form However, there are exceptions. Instructions for 1040ez federal tax form See Effect of Tax Treaties in chapter 1. Instructions for 1040ez federal tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Instructions for 1040ez federal tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form source income on which tax was not fully paid by the amount withheld. Instructions for 1040ez federal tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Instructions for 1040ez federal tax form You were a dual-status alien last year. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form However, for the part of the year that you were not present in the United States, you are a nonresident. Instructions for 1040ez federal tax form File Form 1040. Instructions for 1040ez federal tax form Print “Dual-Status Return” across the top. Instructions for 1040ez federal tax form Attach a statement showing your U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form source income for the part of the year you were a nonresident. Instructions for 1040ez federal tax form You may use Form 1040NR as the statement. Instructions for 1040ez federal tax form Print “Dual-Status Statement” across the top. Instructions for 1040ez federal tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. Instructions for 1040ez federal tax form If you are an employee and you receive wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Instructions for 1040ez federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. Instructions for 1040ez federal tax form If you are not an employee who receives wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Instructions for 1040ez federal tax form For the 2013 calendar year, file your return by June 16, 2014. Instructions for 1040ez federal tax form For more information on when and where to file, see chapter 7 . Instructions for 1040ez federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Instructions for 1040ez federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Instructions for 1040ez federal tax form If you are a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Instructions for 1040ez federal tax form See Identification Number in chapter 5 for more information. Instructions for 1040ez federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Instructions for 1040ez federal tax form However, nonresident aliens married to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens or residents can choose to be treated as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form residents and file joint returns. Instructions for 1040ez federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. Instructions for 1040ez federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Instructions for 1040ez federal tax form Your husband must file Form 1040NR or 1040NR-EZ. Instructions for 1040ez federal tax form No. Instructions for 1040ez federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Instructions for 1040ez federal tax form See Effect of Tax Treaties in chapter 1. Instructions for 1040ez federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Instructions for 1040ez federal tax form See chapter 6 . Instructions for 1040ez federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Instructions for 1040ez federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Instructions for 1040ez federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. Instructions for 1040ez federal tax form The brokerage company or payor of the dividends should withhold this tax at source. Instructions for 1040ez federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Instructions for 1040ez federal tax form If the capital gains and dividends are effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens and residents. Instructions for 1040ez federal tax form If you are a nonresident alien, 85% of any U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See The 30% Tax in chapter 4. Instructions for 1040ez federal tax form If you are a nonresident alien and the scholarship is not from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources, it is not subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax. Instructions for 1040ez federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources. Instructions for 1040ez federal tax form If your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources or you are a resident alien, your scholarship is subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax according to the following rules. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Instructions for 1040ez federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. Instructions for 1040ez federal tax form If you are not a candidate for a degree, your scholarship is taxable. Instructions for 1040ez federal tax form Nonresident aliens cannot claim the standard deduction. Instructions for 1040ez federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Instructions for 1040ez federal tax form You cannot claim the standard deduction allowed on Form 1040. Instructions for 1040ez federal tax form However, you can itemize any allowable deductions. Instructions for 1040ez federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Instructions for 1040ez federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form See Itemized Deductions in chapter 5. Instructions for 1040ez federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens. Instructions for 1040ez federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax return. Instructions for 1040ez federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form nationals; and for students and business apprentices from India. Instructions for 1040ez federal tax form See Exemptions in chapter 5. Instructions for 1040ez federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Instructions for 1040ez federal tax form See chapter 6 for more information on dual-status aliens. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Instructions for 1040ez federal tax form However, if you are married and choose to file a joint return with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizen or resident spouse, you may be eligible for these credits. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See Social Security and Medicare Taxes in chapter 8. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form Do not use Form 843 to request a refund of Additional Medicare Tax. Instructions for 1040ez federal tax form See Refund of Taxes Withheld in Error in chapter 8. Instructions for 1040ez federal tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. Instructions for 1040ez federal tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Instructions for 1040ez federal tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Instructions for 1040ez federal tax form These forms are discussed in chapter 11. Instructions for 1040ez federal tax form Form 1040-C is not an annual U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax return. Instructions for 1040ez federal tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Instructions for 1040ez federal tax form Chapters 5 and 7 discuss filing an annual U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax return. Instructions for 1040ez federal tax form . Instructions for 1040ez federal tax form I am a nonresident alien with no dependents. Instructions for 1040ez federal tax form I am working temporarily for a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form company. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form source income on which tax was not fully paid by the amount withheld. Instructions for 1040ez federal tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Instructions for 1040ez federal tax form You were a dual-status alien last year. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form However, for the part of the year that you were not present in the United States, you are a nonresident. Instructions for 1040ez federal tax form File Form 1040. Instructions for 1040ez federal tax form Print “Dual-Status Return” across the top. Instructions for 1040ez federal tax form Attach a statement showing your U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form source income for the part of the year you were a nonresident. Instructions for 1040ez federal tax form You may use Form 1040NR as the statement. Instructions for 1040ez federal tax form Print “Dual-Status Statement” across the top. Instructions for 1040ez federal tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. Instructions for 1040ez federal tax form If you are an employee and you receive wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Instructions for 1040ez federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. Instructions for 1040ez federal tax form If you are not an employee who receives wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Instructions for 1040ez federal tax form For the 2013 calendar year, file your return by June 16, 2014. Instructions for 1040ez federal tax form For more information on when and where to file, see chapter 7 . Instructions for 1040ez federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Instructions for 1040ez federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Instructions for 1040ez federal tax form If you are a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Instructions for 1040ez federal tax form See Identification Number in chapter 5 for more information. Instructions for 1040ez federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Instructions for 1040ez federal tax form However, nonresident aliens married to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens or residents can choose to be treated as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form residents and file joint returns. Instructions for 1040ez federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. Instructions for 1040ez federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Instructions for 1040ez federal tax form Your husband must file Form 1040NR or 1040NR-EZ. Instructions for 1040ez federal tax form No. Instructions for 1040ez federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Instructions for 1040ez federal tax form See Effect of Tax Treaties in chapter 1. Instructions for 1040ez federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Instructions for 1040ez federal tax form See chapter 6 . Instructions for 1040ez federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Instructions for 1040ez federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Instructions for 1040ez federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. Instructions for 1040ez federal tax form The brokerage company or payor of the dividends should withhold this tax at source. Instructions for 1040ez federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Instructions for 1040ez federal tax form If the capital gains and dividends are effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens and residents. Instructions for 1040ez federal tax form If you are a nonresident alien, 85% of any U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See The 30% Tax in chapter 4. Instructions for 1040ez federal tax form If you are a nonresident alien and the scholarship is not from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources, it is not subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax. Instructions for 1040ez federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources. Instructions for 1040ez federal tax form If your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources or you are a resident alien, your scholarship is subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax according to the following rules. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Instructions for 1040ez federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. Instructions for 1040ez federal tax form If you are not a candidate for a degree, your scholarship is taxable. Instructions for 1040ez federal tax form Nonresident aliens cannot claim the standard deduction. Instructions for 1040ez federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Instructions for 1040ez federal tax form You cannot claim the standard deduction allowed on Form 1040. Instructions for 1040ez federal tax form However, you can itemize any allowable deductions. Instructions for 1040ez federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Instructions for 1040ez federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form See Itemized Deductions in chapter 5. Instructions for 1040ez federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens. Instructions for 1040ez federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax return. Instructions for 1040ez federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form nationals; and for students and business apprentices from India. Instructions for 1040ez federal tax form See Exemptions in chapter 5. Instructions for 1040ez federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Instructions for 1040ez federal tax form See chapter 6 for more information on dual-status aliens. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Instructions for 1040ez federal tax form However, if you are married and choose to file a joint return with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizen or resident spouse, you may be eligible for these credits. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See Social Security and Medicare Taxes in chapter 8. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form Do not use Form 843 to request a refund of Additional Medicare Tax. Instructions for 1040ez federal tax form See Refund of Taxes Withheld in Error in chapter 8. Instructions for 1040ez federal tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. Instructions for 1040ez federal tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Instructions for 1040ez federal tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Instructions for 1040ez federal tax form These forms are discussed in chapter 11. Instructions for 1040ez federal tax form Form 1040-C is not an annual U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax return. Instructions for 1040ez federal tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Instructions for 1040ez federal tax form Chapters 5 and 7 discuss filing an annual U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax return. Instructions for 1040ez federal tax form . Instructions for 1040ez federal tax form I came to the United States on June 30th of last year. Instructions for 1040ez federal tax form I have an H-1B Visa. Instructions for 1040ez federal tax form What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form However, for the part of the year that you were not present in the United States, you are a nonresident. Instructions for 1040ez federal tax form File Form 1040. Instructions for 1040ez federal tax form Print “Dual-Status Return” across the top. Instructions for 1040ez federal tax form Attach a statement showing your U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form source income for the part of the year you were a nonresident. Instructions for 1040ez federal tax form You may use Form 1040NR as the statement. Instructions for 1040ez federal tax form Print “Dual-Status Statement” across the top. Instructions for 1040ez federal tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. Instructions for 1040ez federal tax form If you are an employee and you receive wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Instructions for 1040ez federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. Instructions for 1040ez federal tax form If you are not an employee who receives wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Instructions for 1040ez federal tax form For the 2013 calendar year, file your return by June 16, 2014. Instructions for 1040ez federal tax form For more information on when and where to file, see chapter 7 . Instructions for 1040ez federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Instructions for 1040ez federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Instructions for 1040ez federal tax form If you are a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Instructions for 1040ez federal tax form See Identification Number in chapter 5 for more information. Instructions for 1040ez federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Instructions for 1040ez federal tax form However, nonresident aliens married to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens or residents can choose to be treated as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form residents and file joint returns. Instructions for 1040ez federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. Instructions for 1040ez federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Instructions for 1040ez federal tax form Your husband must file Form 1040NR or 1040NR-EZ. Instructions for 1040ez federal tax form No. Instructions for 1040ez federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Instructions for 1040ez federal tax form See Effect of Tax Treaties in chapter 1. Instructions for 1040ez federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Instructions for 1040ez federal tax form See chapter 6 . Instructions for 1040ez federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Instructions for 1040ez federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Instructions for 1040ez federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. Instructions for 1040ez federal tax form The brokerage company or payor of the dividends should withhold this tax at source. Instructions for 1040ez federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Instructions for 1040ez federal tax form If the capital gains and dividends are effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens and residents. Instructions for 1040ez federal tax form If you are a nonresident alien, 85% of any U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See The 30% Tax in chapter 4. Instructions for 1040ez federal tax form If you are a nonresident alien and the scholarship is not from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources, it is not subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax. Instructions for 1040ez federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources. Instructions for 1040ez federal tax form If your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources or you are a resident alien, your scholarship is subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax according to the following rules. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Instructions for 1040ez federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. Instructions for 1040ez federal tax form If you are not a candidate for a degree, your scholarship is taxable. Instructions for 1040ez federal tax form Nonresident aliens cannot claim the standard deduction. Instructions for 1040ez federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Instructions for 1040ez federal tax form You cannot claim the standard deduction allowed on Form 1040. Instructions for 1040ez federal tax form However, you can itemize any allowable deductions. Instructions for 1040ez federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Instructions for 1040ez federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form See Itemized Deductions in chapter 5. Instructions for 1040ez federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens. Instructions for 1040ez federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax return. Instructions for 1040ez federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form nationals; and for students and business apprentices from India. Instructions for 1040ez federal tax form See Exemptions in chapter 5. Instructions for 1040ez federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Instructions for 1040ez federal tax form See chapter 6 for more information on dual-status aliens. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Instructions for 1040ez federal tax form However, if you are married and choose to file a joint return with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizen or resident spouse, you may be eligible for these credits. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See Social Security and Medicare Taxes in chapter 8. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form Do not use Form 843 to request a refund of Additional Medicare Tax. Instructions for 1040ez federal tax form See Refund of Taxes Withheld in Error in chapter 8. Instructions for 1040ez federal tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. Instructions for 1040ez federal tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Instructions for 1040ez federal tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Instructions for 1040ez federal tax form These forms are discussed in chapter 11. Instructions for 1040ez federal tax form Form 1040-C is not an annual U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax return. Instructions for 1040ez federal tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Instructions for 1040ez federal tax form Chapters 5 and 7 discuss filing an annual U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax return. Instructions for 1040ez federal tax form . Instructions for 1040ez federal tax form When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Instructions for 1040ez federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. Instructions for 1040ez federal tax form If you are not an employee who receives wages subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Instructions for 1040ez federal tax form For the 2013 calendar year, file your return by June 16, 2014. Instructions for 1040ez federal tax form For more information on when and where to file, see chapter 7 . Instructions for 1040ez federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Instructions for 1040ez federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Instructions for 1040ez federal tax form If you are a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Instructions for 1040ez federal tax form See Identification Number in chapter 5 for more information. Instructions for 1040ez federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Instructions for 1040ez federal tax form However, nonresident aliens married to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens or residents can choose to be treated as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form residents and file joint returns. Instructions for 1040ez federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. Instructions for 1040ez federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Instructions for 1040ez federal tax form Your husband must file Form 1040NR or 1040NR-EZ. Instructions for 1040ez federal tax form No. Instructions for 1040ez federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Instructions for 1040ez federal tax form See Effect of Tax Treaties in chapter 1. Instructions for 1040ez federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Instructions for 1040ez federal tax form See chapter 6 . Instructions for 1040ez federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Instructions for 1040ez federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Instructions for 1040ez federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. Instructions for 1040ez federal tax form The brokerage company or payor of the dividends should withhold this tax at source. Instructions for 1040ez federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Instructions for 1040ez federal tax form If the capital gains and dividends are effectively connected with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens and residents. Instructions for 1040ez federal tax form If you are a nonresident alien, 85% of any U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form See The 30% Tax in chapter 4. Instructions for 1040ez federal tax form If you are a nonresident alien and the scholarship is not from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources, it is not subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax. Instructions for 1040ez federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources. Instructions for 1040ez federal tax form If your scholarship is from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form sources or you are a resident alien, your scholarship is subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax according to the following rules. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Instructions for 1040ez federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. Instructions for 1040ez federal tax form If you are not a candidate for a degree, your scholarship is taxable. Instructions for 1040ez federal tax form Nonresident aliens cannot claim the standard deduction. Instructions for 1040ez federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Instructions for 1040ez federal tax form You cannot claim the standard deduction allowed on Form 1040. Instructions for 1040ez federal tax form However, you can itemize any allowable deductions. Instructions for 1040ez federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Instructions for 1040ez federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form trade or business. Instructions for 1040ez federal tax form See Itemized Deductions in chapter 5. Instructions for 1040ez federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizens. Instructions for 1040ez federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax return. Instructions for 1040ez federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form nationals; and for students and business apprentices from India. Instructions for 1040ez federal tax form See Exemptions in chapter 5. Instructions for 1040ez federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form 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. Instructions for 1040ez federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Instructions for 1040ez federal tax form See chapter 6 for more information on dual-status aliens. Instructions for 1040ez federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Instructions for 1040ez federal tax form However, if you are married and choose to file a joint return with a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form citizen or resident spouse, you may be eligible for these credits. Instructions for 1040ez federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. Instructions for 1040ez federal tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose
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The Instructions For 1040ez Federal Tax Form

Instructions for 1040ez federal tax form 9. Instructions for 1040ez federal tax form   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Instructions for 1040ez federal tax form Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Instructions for 1040ez federal tax form However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Instructions for 1040ez federal tax form See Table 9-1 for a list of tax treaty countries. Instructions for 1040ez federal tax form You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Instructions for 1040ez federal tax form See Income Entitled to Tax Treaty Benefits in chapter 8. Instructions for 1040ez federal tax form Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Instructions for 1040ez federal tax form Useful Items - You may want to see: Publication 901 U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form Tax Treaties Form (and Instructions) 1040NR U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form Nonresident Alien Income Tax Return 1040NR-EZ U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Instructions for 1040ez federal tax form Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Instructions for 1040ez federal tax form Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Instructions for 1040ez federal tax form Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Instructions for 1040ez federal tax form Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Instructions for 1040ez federal tax form To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Instructions for 1040ez federal tax form Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Instructions for 1040ez federal tax form Example. Instructions for 1040ez federal tax form Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Instructions for 1040ez federal tax form He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Instructions for 1040ez federal tax form His dividends are not effectively connected with that business. Instructions for 1040ez federal tax form He has no deductions other than his own personal exemption. Instructions for 1040ez federal tax form His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Instructions for 1040ez federal tax form Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Instructions for 1040ez federal tax form The conditions for claiming the exemptions vary under each tax treaty. Instructions for 1040ez federal tax form For more information about the conditions under a particular tax treaty, see Publication 901. Instructions for 1040ez federal tax form Or, you may download the complete text of most U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax treaties at IRS. Instructions for 1040ez federal tax form gov. Instructions for 1040ez federal tax form Technical explanations for many of those treaties are also available at that site. Instructions for 1040ez federal tax form Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Instructions for 1040ez federal tax form These types of income may be exempt from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax or may be subject to a reduced rate of tax. Instructions for 1040ez federal tax form For more information, see Publication 901 or the applicable tax treaty. Instructions for 1040ez federal tax form Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Instructions for 1040ez federal tax form Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Instructions for 1040ez federal tax form Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Instructions for 1040ez federal tax form Spending part of a day in the United States counts as a day of presence. Instructions for 1040ez federal tax form Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Instructions for 1040ez federal tax form Note. Instructions for 1040ez federal tax form Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Instructions for 1040ez federal tax form Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Instructions for 1040ez federal tax form Many treaties also provide an exemption for engaging in research. Instructions for 1040ez federal tax form Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Instructions for 1040ez federal tax form A substantial part of that person's time must be devoted to those duties. Instructions for 1040ez federal tax form The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Instructions for 1040ez federal tax form If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Instructions for 1040ez federal tax form See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Instructions for 1040ez federal tax form Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Instructions for 1040ez federal tax form However, a difference exists among treaties as to who qualifies for this benefit. Instructions for 1040ez federal tax form Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Instructions for 1040ez federal tax form Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Instructions for 1040ez federal tax form Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Instructions for 1040ez federal tax form Chapter 10 of this publication also has information for employees of foreign governments. Instructions for 1040ez federal tax form Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Instructions for 1040ez federal tax form Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Instructions for 1040ez federal tax form If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Instructions for 1040ez federal tax form See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Instructions for 1040ez federal tax form Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Instructions for 1040ez federal tax form Generally, gains from the sale or exchange of real property located in the United States are taxable. Instructions for 1040ez federal tax form Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Instructions for 1040ez federal tax form U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Instructions for 1040ez federal tax form (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Instructions for 1040ez federal tax form ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Instructions for 1040ez federal tax form This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Instructions for 1040ez federal tax form See Reporting Treaty Benefits Claimed . Instructions for 1040ez federal tax form In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax under the treaty. Instructions for 1040ez federal tax form However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Instructions for 1040ez federal tax form Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Instructions for 1040ez federal tax form Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Instructions for 1040ez federal tax form On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Instructions for 1040ez federal tax form Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Instructions for 1040ez federal tax form Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Instructions for 1040ez federal tax form Include this tax on Form 1040, line 61. Instructions for 1040ez federal tax form On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Instructions for 1040ez federal tax form Example. Instructions for 1040ez federal tax form Jacques Dubois, who is a resident of the United States under Article 4 of the U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form -France income tax treaty, receives French social security benefits. Instructions for 1040ez federal tax form Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Instructions for 1040ez federal tax form Mr. Instructions for 1040ez federal tax form Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Instructions for 1040ez federal tax form Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form resident receives social security benefits from Canada or Germany, those benefits are treated for U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form income tax purposes as if they were received under the social security legislation of the United States. Instructions for 1040ez federal tax form If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Instructions for 1040ez federal tax form You are not required to file a Form 8833 for those benefits. Instructions for 1040ez federal tax form Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Instructions for 1040ez federal tax form Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Instructions for 1040ez federal tax form However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Instructions for 1040ez federal tax form This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Instructions for 1040ez federal tax form Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Instructions for 1040ez federal tax form If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Instructions for 1040ez federal tax form Saving clause. Instructions for 1040ez federal tax form   Most tax treaties have a saving clause. Instructions for 1040ez federal tax form A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Instructions for 1040ez federal tax form Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Instructions for 1040ez federal tax form However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Instructions for 1040ez federal tax form Read the treaty to find out if it has a saving clause and an exception to it. Instructions for 1040ez federal tax form Time limit for claiming treaty exemptions. Instructions for 1040ez federal tax form   Many treaties limit the number of years you can claim a treaty exemption. Instructions for 1040ez federal tax form For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Instructions for 1040ez federal tax form Once you reach this limit, you can no longer claim the treaty exemption. Instructions for 1040ez federal tax form See the treaty or Publication 901 for the time limits that apply. Instructions for 1040ez federal tax form How to report income on your tax return. Instructions for 1040ez federal tax form   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax under the treaty. Instructions for 1040ez federal tax form However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Instructions for 1040ez federal tax form Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Instructions for 1040ez federal tax form Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Instructions for 1040ez federal tax form On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Instructions for 1040ez federal tax form Example. Instructions for 1040ez federal tax form Mr. Instructions for 1040ez federal tax form Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Instructions for 1040ez federal tax form He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax in those years under Article 20 of the U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form -People's Republic of China income tax treaty. Instructions for 1040ez federal tax form On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Instructions for 1040ez federal tax form Even though Mr. Instructions for 1040ez federal tax form Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form -People's Republic of China treaty dated April 30, 1984. Instructions for 1040ez federal tax form Mr. Instructions for 1040ez federal tax form Yu should submit Form W-9 and the required statement to the payor. Instructions for 1040ez federal tax form Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Instructions for 1040ez federal tax form See below, for the situations where you are not required to file Form 8833. Instructions for 1040ez federal tax form You must file a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form tax return and Form 8833 if you claim the following treaty benefits. Instructions for 1040ez federal tax form You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form real property interest based on a treaty. Instructions for 1040ez federal tax form You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Instructions for 1040ez federal tax form You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Instructions for 1040ez federal tax form These are the more common situations for which Form 8833 is required. Instructions for 1040ez federal tax form Exceptions. Instructions for 1040ez federal tax form   You do not have to file Form 8833 for any of the following situations. Instructions for 1040ez federal tax form You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Instructions for 1040ez federal tax form You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Instructions for 1040ez federal tax form This includes taxable scholarship and fellowship grants. Instructions for 1040ez federal tax form You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Instructions for 1040ez federal tax form You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Instructions for 1040ez federal tax form The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Instructions for 1040ez federal tax form You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form financial institution, qualified intermediary, or withholding foreign partnership or trust. Instructions for 1040ez federal tax form The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Instructions for 1040ez federal tax form Penalty for failure to provide required information on Form 8833. Instructions for 1040ez federal tax form   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Instructions for 1040ez federal tax form Additional information. Instructions for 1040ez federal tax form   For additional information, see section 301. Instructions for 1040ez federal tax form 6114-1(c) of the Income Tax Regulations. Instructions for 1040ez federal tax form Table 9-1. Instructions for 1040ez federal tax form Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Instructions for 1040ez federal tax form D. Instructions for 1040ez federal tax form ) Australia TIAS 10773 Dec. Instructions for 1040ez federal tax form 1, 1983 1986-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 220 1986-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 246 Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 2004     Austria TIAS Jan. Instructions for 1040ez federal tax form 1, 1999     Bangladesh TIAS Jan. Instructions for 1040ez federal tax form 1, 2007     Barbados TIAS 11090 Jan. Instructions for 1040ez federal tax form 1, 1984 1991-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 436 1991-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 466 Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 1994     Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 2005     Belgium TIAS Jan. Instructions for 1040ez federal tax form 1, 2008     Bulgaria TIAS Jan. Instructions for 1040ez federal tax form 1, 2009     Canada2 TIAS 11087 Jan. Instructions for 1040ez federal tax form 1, 1985 1986-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 258 1987-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 298 Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 1996     Protocol TIAS Dec. Instructions for 1040ez federal tax form 16, 1997     Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 2009     China, People's Republic of TIAS 12065 Jan. Instructions for 1040ez federal tax form 1, 1987 1988-1 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 414 1988-1 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 447 Commonwealth of Independent States3 TIAS 8225 Jan. Instructions for 1040ez federal tax form 1, 1976 1976-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 463 1976-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 475 Cyprus TIAS 10965 Jan. Instructions for 1040ez federal tax form 1, 1986 1989-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 280 1989-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 314 Czech Republic TIAS Jan. Instructions for 1040ez federal tax form 1, 1993     Denmark TIAS Jan. Instructions for 1040ez federal tax form 1, 2001     Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 2008     Egypt TIAS 10149 Jan. Instructions for 1040ez federal tax form 1, 1982 1982-1 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 219 1982-1 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 243 Estonia TIAS Jan. Instructions for 1040ez federal tax form 1, 2000     Finland TIAS 12101 Jan. Instructions for 1040ez federal tax form 1, 1991     Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 2008     France TIAS Jan. Instructions for 1040ez federal tax form 1, 1996     Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 2007     Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 2010     Germany TIAS Jan. Instructions for 1040ez federal tax form 1, 1990     Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 2008     Greece TIAS 2902 Jan. Instructions for 1040ez federal tax form 1, 1953 1958-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 1054 T. Instructions for 1040ez federal tax form D. Instructions for 1040ez federal tax form 6109, 1954-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 638 Hungary TIAS 9560 Jan. Instructions for 1040ez federal tax form 1, 1980 1980-1 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 333 1980-1 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 354 Iceland TIAS Jan. Instructions for 1040ez federal tax form 1, 2009     India TIAS Jan. Instructions for 1040ez federal tax form 1, 1991     Indonesia TIAS 11593 Jan. Instructions for 1040ez federal tax form 1, 1990     Ireland TIAS Jan. Instructions for 1040ez federal tax form 1, 1998     Israel TIAS Jan. Instructions for 1040ez federal tax form 1, 1995     Italy TIAS Jan. Instructions for 1040ez federal tax form 1, 2010     Jamaica TIAS 10207 Jan. Instructions for 1040ez federal tax form 1, 1982 1982-1 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 257 1982-1 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 291 Japan TIAS Jan. Instructions for 1040ez federal tax form 1, 2005     Kazakhstan TIAS Jan. Instructions for 1040ez federal tax form 1, 1996     Korea, South TIAS 9506 Jan. Instructions for 1040ez federal tax form 1, 1980 1979-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 435 1979-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 458 Latvia TIAS Jan. Instructions for 1040ez federal tax form 1, 2000     Lithuania TIAS Jan. Instructions for 1040ez federal tax form 1, 2000     Luxembourg TIAS Jan. Instructions for 1040ez federal tax form 1, 2001     Malta TIAS Jan. Instructions for 1040ez federal tax form 1, 2011     Mexico TIAS Jan. Instructions for 1040ez federal tax form 1, 1994 1994-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 424 1994-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 489 Protocol TIAS Oct. Instructions for 1040ez federal tax form 26, 1995     Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 2004     Morocco TIAS 10195 Jan. Instructions for 1040ez federal tax form 1, 1981 1982-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 405 1982-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 427 Netherlands TIAS Jan. Instructions for 1040ez federal tax form 1, 1994     Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 2005     New Zealand TIAS 10772 Nov. Instructions for 1040ez federal tax form 2, 1983 1990-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 274 1990-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 303 Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 2011     Norway TIAS 7474 Jan. Instructions for 1040ez federal tax form 1, 1971 1973-1 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 669 1973-1 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 693 Protocol TIAS 10205 Jan. Instructions for 1040ez federal tax form 1, 1982 1982-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 440 1982-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 454 Pakistan TIAS 4232 Jan. Instructions for 1040ez federal tax form 1, 1959 1960-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 646 T. Instructions for 1040ez federal tax form D. Instructions for 1040ez federal tax form 6431, 1960-1 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 755 Philippines TIAS 10417 Jan. Instructions for 1040ez federal tax form 1, 1983 1984-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 384 1984-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 412 Poland TIAS 8486 Jan. Instructions for 1040ez federal tax form 1, 1974 1977-1 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 416 1977-1 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 427 Portugal TIAS Jan. Instructions for 1040ez federal tax form 1, 1996     Romania TIAS 8228 Jan. Instructions for 1040ez federal tax form 1, 1974 1976-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 492 1976-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 504 Russia TIAS Jan. Instructions for 1040ez federal tax form 1, 1994     Slovak Republic TIAS Jan. Instructions for 1040ez federal tax form 1, 1993     Slovenia TIAS Jan. Instructions for 1040ez federal tax form 1, 2002     South Africa TIAS Jan. Instructions for 1040ez federal tax form 1, 1998     Spain TIAS Jan. Instructions for 1040ez federal tax form 1, 1991     Sri Lanka TIAS Jan. Instructions for 1040ez federal tax form 1, 2004     Sweden TIAS Jan. Instructions for 1040ez federal tax form 1, 1996     Protocol TIAS Jan. Instructions for 1040ez federal tax form 1, 2007     Switzerland TIAS Jan. Instructions for 1040ez federal tax form 1, 1998     Thailand TIAS Jan. Instructions for 1040ez federal tax form 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Instructions for 1040ez federal tax form 1, 1970 1971-2 C. Instructions for 1040ez federal tax form B. Instructions for 1040ez federal tax form 479   Tunisia TIAS Jan. Instructions for 1040ez federal tax form 1, 1990     Turkey TIAS Jan. Instructions for 1040ez federal tax form 1, 1998     Ukraine TIAS Jan. Instructions for 1040ez federal tax form 1, 2001     United Kingdom TIAS Jan. Instructions for 1040ez federal tax form 1, 2004     Venezuela TIAS Jan. Instructions for 1040ez federal tax form 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Instructions for 1040ez federal tax form 3The U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form -U. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form S. Instructions for 1040ez federal tax form R. Instructions for 1040ez federal tax form income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Instructions for 1040ez federal tax form Prev  Up  Next   Home   More Online Publications