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