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State Tax Return Online

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State Tax Return Online

State tax return online Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. State tax return online Proc. State tax return online 2012-23 Table of Contents SECTION 1. State tax return online PURPOSE SECTION 2. State tax return online BACKGROUND SECTION 3. State tax return online SCOPE SECTION 4. State tax return online APPLICATION. State tax return online 01 Limitations on Depreciation Deductions for Certain Automobiles. State tax return online . State tax return online 02 Inclusions in Income of Lessees of Passenger Automobiles. State tax return online SECTION 5. State tax return online EFFECTIVE DATE SECTION 6. State tax return online DRAFTING INFORMATION SECTION 1. State tax return online PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2012, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2012, including a separate table of inclusion amounts for lessees of trucks and vans. State tax return online The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. State tax return online SECTION 2. State tax return online BACKGROUND . State tax return online 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. State tax return online For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. State tax return online The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. State tax return online This change reflects the higher rate of price inflation for trucks and vans since 1988. State tax return online . State tax return online 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. State tax return online L. State tax return online No. State tax return online 111-312, 124 Stat. State tax return online 3296 (Dec. State tax return online 17, 2010) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. State tax return online Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. State tax return online . State tax return online 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). State tax return online Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. State tax return online Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv)). State tax return online Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. State tax return online This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2012 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. State tax return online . State tax return online 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. State tax return online The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. State tax return online Under § 1. State tax return online 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. State tax return online One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. State tax return online Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. State tax return online SECTION 3. State tax return online SCOPE . State tax return online 01 The limitations on depreciation deductions in section 4. State tax return online 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2012, and continue to apply for each taxable year that the passenger automobile remains in service. State tax return online . State tax return online 02 The tables in section 4. State tax return online 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. State tax return online Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. State tax return online See Rev. State tax return online Proc. State tax return online 2007-30, 2007-1 C. State tax return online B. State tax return online 1104, for passenger automobiles first leased during calendar year 2007; Rev. State tax return online Proc. State tax return online 2008-22, 2008-1 C. State tax return online B. State tax return online 658, for passenger automobiles first leased during calendar year 2008; Rev. State tax return online Proc. State tax return online 2009-24, 2009-17 I. State tax return online R. State tax return online B. State tax return online 885, for passenger automobiles first leased during calendar year 2009; Rev. State tax return online Proc. State tax return online 2010-18, 2010-9 I. State tax return online R. State tax return online B. State tax return online 427, as amplified and modified by section 4. State tax return online 03 of Rev. State tax return online Proc. State tax return online 2011-21, 2011-12 I. State tax return online R. State tax return online B. State tax return online 560, for passenger automobiles first leased during calendar year 2010; and Rev. State tax return online Proc. State tax return online 2011-21, for passenger automobiles first leased during calendar year 2011. State tax return online SECTION 4. State tax return online APPLICATION . State tax return online 01 Limitations on Depreciation Deductions for Certain Automobiles. State tax return online (1) Amount of the inflation adjustment. State tax return online (a) Passenger automobiles (other than trucks or vans). State tax return online Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. State tax return online Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. State tax return online The new car component of the CPI was 115. State tax return online 2 for October 1987 and 143. State tax return online 419 for October 2011. State tax return online The October 2011 index exceeded the October 1987 index by 28. State tax return online 219. State tax return online Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. State tax return online 5 percent (28. State tax return online 219/115. State tax return online 2 x 100%). State tax return online The dollar limitations in § 280F(a) are multiplied by a factor of 0. State tax return online 245, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2012. State tax return online This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2012. State tax return online (b) Trucks and vans. State tax return online To determine the dollar limitations for trucks and vans first placed in service during calendar year 2012, the Service uses the new truck component of the CPI instead of the new car component. State tax return online The new truck component of the CPI was 112. State tax return online 4 for October 1987 and 146. State tax return online 607 for October 2011. State tax return online The October 2011 index exceeded the October 1987 index by 34. State tax return online 207. State tax return online Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. State tax return online 43 percent (34. State tax return online 207/112. State tax return online 4 x 100%). State tax return online The dollar limitations in § 280F(a) are multiplied by a factor of 0. State tax return online 3043, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. State tax return online This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. State tax return online (2) Amount of the limitation. State tax return online Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2012. State tax return online Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction applies. State tax return online Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction does not apply. State tax return online REV. State tax return online PROC. State tax return online 2012-23 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. State tax return online PROC. State tax return online 2012-23 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. State tax return online PROC. State tax return online 2012-23 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. State tax return online PROC. State tax return online 2012-23 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 . State tax return online 02 Inclusions in Income of Lessees of Passenger Automobiles. State tax return online A taxpayer must follow the procedures in § 1. State tax return online 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. State tax return online In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. State tax return online REV. State tax return online PROC. State tax return online 2012-23 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 2 4 5 6 8 19,000 19,500 2 4 7 7 9 19,500 20,000 2 5 8 8 10 20,000 20,500 3 5 9 10 11 20,500 21,000 3 6 9 12 12 21,000 21,500 3 7 10 12 14 21,500 22,000 3 8 11 13 16 22,000 23,000 4 8 13 15 17 23,000 24,000 4 10 15 17 20 24,000 25,000 5 11 17 19 23 25,000 26,000 6 12 19 21 26 26,000 27,000 6 14 20 24 28 27,000 28,000 7 15 22 26 31 28,000 29,000 7 16 25 28 33 29,000 30,000 8 18 25 32 35 30,000 31,000 9 19 27 34 38 31,000 32,000 9 20 30 36 41 32,000 33,000 10 21 32 38 43 33,000 34,000 10 23 33 41 46 34,000 35,000 11 24 35 43 49 35,000 36,000 12 25 37 45 52 36,000 37,000 12 27 39 47 54 37,000 38,000 13 28 41 49 57 38,000 39,000 13 29 43 52 59 39,000 40,000 14 30 45 54 62 40,000 41,000 14 32 47 56 65 41,000 42,000 15 33 49 58 68 42,000 43,000 16 34 51 61 70 43,000 44,000 16 36 52 63 73 44,000 45,000 17 37 54 66 75 45,000 46,000 17 38 57 67 78 46,000 47,000 18 39 59 70 80 47,000 48,000 19 40 61 72 83 48,000 49,000 19 42 62 75 86 49,000 50,000 20 43 64 77 89 50,000 51,000 20 45 66 79 91 51,000 52,000 21 46 68 81 94 52,000 53,000 21 47 70 84 96 53,000 54,000 22 48 72 86 99 54,000 55,000 23 49 74 88 102 55,000 56,000 23 51 76 90 104 56,000 57,000 24 52 78 92 107 57,000 58,000 24 54 79 95 110 58,000 59,000 25 55 81 97 113 59,000 60,000 26 56 83 100 115 60,000 62,000 26 58 86 103 119 62,000 64,000 28 60 90 108 124 64,000 66,000 29 63 94 112 129 66,000 68,000 30 66 97 117 135 68,000 70,000 31 68 102 121 140 70,000 72,000 32 71 105 126 145 72,000 74,000 33 74 109 130 151 74,000 76,000 35 76 113 135 156 76,000 78,000 36 78 117 140 161 78,000 80,000 37 81 120 145 166 80,000 85,000 39 86 127 152 176 85,000 90,000 42 92 137 163 189 90,000 95,000 45 98 147 175 202 95,000 100,000 48 105 155 187 215 100,000 110,000 52 115 170 203 235 110,000 120,000 58 127 189 227 262 120,000 130,000 64 140 208 250 288 130,000 140,000 70 153 227 272 315 140,000 150,000 75 166 246 296 340 150,000 160,000 81 179 265 318 368 160,000 170,000 87 192 284 341 394 170,000 180,000 93 204 304 364 420 180,000 190,000 99 217 323 387 446 190,000 200,000 105 230 342 409 473 200,000 210,000 111 243 361 432 499 210,000 220,000 116 256 380 455 526 220,000 230,000 122 269 399 478 552 230,000 240,000 128 282 418 501 578 240,000 and up 134 294 437 524 605 REV. State tax return online PROC. State tax return online 2012-23 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $19,000 $19,500 1 4 5 6 7 19,500 20,000 2 4 6 7 9 20,000 20,500 2 5 7 8 10 20,500 21,000 2 5 8 10 11 21,000 21,500 3 6 9 10 13 21,500 22,000 3 6 10 12 14 22,000 23,000 3 8 11 14 15 23,000 24,000 4 9 13 16 18 24,000 25,000 4 10 15 19 21 25,000 26,000 5 11 17 21 24 26,000 27,000 6 12 19 23 26 27,000 28,000 6 14 21 25 29 28,000 29,000 7 15 23 27 32 29,000 30,000 7 17 24 30 34 30,000 31,000 8 18 26 32 37 31,000 32,000 9 19 28 34 40 32,000 33,000 9 20 31 36 42 33,000 34,000 10 21 33 39 44 34,000 35,000 10 23 34 41 48 35,000 36,000 11 24 36 44 50 36,000 37,000 12 25 38 46 53 37,000 38,000 12 27 40 48 55 38,000 39,000 13 28 42 50 58 39,000 40,000 13 29 44 53 60 40,000 41,000 14 31 45 55 63 41,000 42,000 14 32 48 57 66 42,000 43,000 15 33 50 59 69 43,000 44,000 16 34 52 61 72 44,000 45,000 16 36 53 64 74 45,000 46,000 17 37 55 66 77 46,000 47,000 17 38 58 68 79 47,000 48,000 18 40 59 70 82 48,000 49,000 19 41 61 73 84 49,000 50,000 19 42 63 75 87 50,000 51,000 20 43 65 78 89 51,000 52,000 20 45 66 80 93 52,000 53,000 21 46 68 83 95 53,000 54,000 21 48 70 84 98 54,000 55,000 22 49 72 87 100 55,000 56,000 23 50 74 89 103 56,000 57,000 23 51 76 92 105 57,000 58,000 24 52 78 94 108 58,000 59,000 24 54 80 96 111 59,000 60,000 25 55 82 98 114 60,000 62,000 26 57 85 101 118 62,000 64,000 27 60 88 106 123 64,000 66,000 28 62 93 110 128 66,000 68,000 29 65 96 115 134 68,000 70,000 30 67 100 120 139 70,000 72,000 32 70 103 125 144 72,000 74,000 33 72 108 129 149 74,000 76,000 34 75 111 134 155 76,000 78,000 35 78 115 138 160 78,000 80,000 36 80 119 143 165 80,000 85,000 38 85 125 151 175 85,000 90,000 41 91 135 163 187 90,000 95,000 44 98 144 174 201 95,000 100,000 47 104 154 185 214 100,000 110,000 52 113 169 202 234 110,000 120,000 57 127 187 225 261 120,000 130,000 63 139 207 248 287 130,000 140,000 69 152 226 271 313 140,000 150,000 75 165 245 294 339 150,000 160,000 81 178 264 316 366 160,000 170,000 87 190 283 340 392 170,000 180,000 92 204 302 362 419 180,000 190,000 98 216 322 385 445 190,000 200,000 104 229 340 409 471 200,000 210,000 110 242 359 431 498 210,000 220,000 116 255 378 454 524 220,000 230,000 122 267 398 477 551 230,000 240,000 127 281 416 500 577 240,000 and up 133 294 435 523 603 SECTION 5. State tax return online EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2012. State tax return online SECTION 6. State tax return online DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. State tax return online Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). State tax return online For further information regarding this revenue procedure, contact Mr. State tax return online Harvey at (202) 622-4930 (not a toll-free call). State tax return online Prev  Up  Next   Home   More Internal Revenue Bulletins
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The State Tax Return Online

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