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2012 Federal Tax Form

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2012 Federal Tax Form

2012 federal tax form Index A Adjusted gross income (AGI) Income limits for, Income Limits Age Age 65, Age 65. 2012 federal tax form Mandatory retirement age, Payments that are not disability income. 2012 federal tax form Assistance (see Tax help) C Citizenship requirement, U. 2012 federal tax form S. 2012 federal tax form Citizen or Resident Alien Credit figured by IRS, Credit Figured for You Credit figured for you, Credit Figured for You D Disability benefits Nontaxable by law, Step 2. 2012 federal tax form Total Certain Nontaxable Pensions and Benefits Disability income, Disability income. 2012 federal tax form Disability, permanent and total disability, Qualified Individual, Permanent and total disability. 2012 federal tax form E Eligibility for credit, Are You Eligible for the Credit? Employer's accident or health plans or pension plans Disability income from, Disability income. 2012 federal tax form Excess adjusted gross income, Step 3. 2012 federal tax form Determine Excess Adjusted Gross Income F Figuring the credit yourself, Figuring the Credit Yourself Determine excess AGI, Step 3. 2012 federal tax form Determine Excess Adjusted Gross Income Determine initial amount, Step 1. 2012 federal tax form Determine Initial Amount Determine the credit, Step 5. 2012 federal tax form Determine Your Credit Determine the total of steps 2 and 3, Step 4. 2012 federal tax form Determine the Total of Steps 2 and 3 Total certain nontaxable pensions and benefits, Step 2. 2012 federal tax form Total Certain Nontaxable Pensions and Benefits Foreign military service Pension, annuity, or disability benefit from, Step 2. 2012 federal tax form Total Certain Nontaxable Pensions and Benefits Foreign Service Pension, annuity, or disability benefit from, Step 2. 2012 federal tax form Total Certain Nontaxable Pensions and Benefits Form RRB-1099 Payments by Railroad Retirement Board, Step 2. 2012 federal tax form Total Certain Nontaxable Pensions and Benefits Form SSA-1099 Social security benefit statement, Step 2. 2012 federal tax form Total Certain Nontaxable Pensions and Benefits Free tax services, Free help with your tax return. 2012 federal tax form H Head of household, Head of household. 2012 federal tax form Help (see Tax help) I Income limits, Income Limits Initial amounts for persons under age 65, Initial amounts for persons under age 65. 2012 federal tax form J Joint returns, Married Persons L Limit on credit, Limit on credit. 2012 federal tax form Lump-sum payments Accrued annual leave, Payments that are not disability income. 2012 federal tax form Death benefits paid to surviving spouse or child, Step 2. 2012 federal tax form Total Certain Nontaxable Pensions and Benefits M Mandatory retirement age, Payments that are not disability income. 2012 federal tax form Married taxpayers, Married Persons Mentally incompetent persons Sheltered employment for, Sheltered employment. 2012 federal tax form Missing children Photographs of, Reminders N National Oceanic and Atmospheric Administration Pension, annuity, or disability benefit from, Step 2. 2012 federal tax form Total Certain Nontaxable Pensions and Benefits Nonresident aliens, Exceptions. 2012 federal tax form Nontaxable payments, Step 2. 2012 federal tax form Total Certain Nontaxable Pensions and Benefits O Out of work, Substantial gainful activity. 2012 federal tax form P Pension or annuity payments Nontaxable by law, Step 2. 2012 federal tax form Total Certain Nontaxable Pensions and Benefits Permanent and total disability, Qualified Individual, Permanent and total disability. 2012 federal tax form Physician certification, Permanent and total disability. 2012 federal tax form , Physician's statement. 2012 federal tax form Public Health Service Pension, annuity, or disability benefit from, Step 2. 2012 federal tax form Total Certain Nontaxable Pensions and Benefits Publications (see Tax help) Q Qualified individual, Qualified Individual Age 65 or older, Qualified Individual Under age 65 and retired on permanent and total disability, Qualified Individual, Under Age 65 R Residence requirement, U. 2012 federal tax form S. 2012 federal tax form Citizen or Resident Alien S Schedule R, Credit Figured for You, Figuring the Credit Yourself, , Examples Sheltered employment, Sheltered employment. 2012 federal tax form Social security payments, Step 2. 2012 federal tax form Total Certain Nontaxable Pensions and Benefits Substantial gainful activity, Substantial gainful activity. 2012 federal tax form T Tables and figures Figure A, Qualified individual determination, Substantial gainful activity. 2012 federal tax form Table 1, Income limits, Substantial gainful activity. 2012 federal tax form , Table 1. 2012 federal tax form Income Limits Table 2, Initial amounts, Table 2. 2012 federal tax form Initial Amounts Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help U U. 2012 federal tax form S. 2012 federal tax form citizens and resident aliens, U. 2012 federal tax form S. 2012 federal tax form Citizen or Resident Alien V VA Form 21-0172 Certification of permanent and total disability, Veterans. 2012 federal tax form Veterans Certification by VA of permanent and total disability, Veterans. 2012 federal tax form Exclusion of nontaxable pension or annuity payment or disability benefits, Step 2. 2012 federal tax form Total Certain Nontaxable Pensions and Benefits Prev  Up     Home   More Online Publications
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Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.

Atlanta, GA

Website: Better Business Bureau Serving Metro Atlanta, Athens Northeast Georgia

Email: info@atlanta.bbb.org

Address: Better Business Bureau Serving Metro Atlanta, Athens Northeast Georgia
503 Oak Place, Suite 590
Atlanta, GA 30349

Phone Number: 404-766-0875

Augusta, GA

Website: Better Business Bureau

Email: info@centralgeorgia.bbb.org

Address: Better Business Bureau
1227 Augusta West Pkwy., Suite 15
Augusta, GA 30909

Phone Number: 706-210-7676

Columbus, GA

Website: Better Business Bureau

Email: info@columbus-ga.bbb.org

Address: Better Business Bureau
PO Box 2587
Columbus, GA 31902

Phone Number: 706-324-0712

Toll-free: 1-800-768-4222

Macon, GA

Website: Better Business Bureau

Email: info@centralgeorgia.bbb.org

Address: Better Business Bureau
277 Martin Luther King, Jr. Blvd., Suite 102
Macon, GA 31201

Phone Number: 478-742-7999

Savannah, GA

Website: Better Business Bureau

Email: info@bbb.nefla.org

Address: Better Business Bureau
6555 Abercorn St., Suite 120
Savannah, GA 31405-5817

Phone Number: 912-354-7521

The 2012 Federal Tax Form

2012 federal tax form Publication 519 - Additional Material Table of Contents Appendix A—Tax Treaty Exemption Procedure for StudentsBelgium Bulgaria China, People's Republic of Cyprus Czech Republic, Estonia, Latvia, Lithuania, and Slovak Republic Egypt France Germany Iceland Indonesia Israel, Philippines and Thailand Korea, Norway, Poland, and Romania Morocco Netherlands Pakistan Portugal and Spain Slovenia and Venezuela Trinidad and Tobago Tunisia Appendix B—Tax Treaty Exemption Procedure for Teachers and ResearchersBelgium Bulgaria China, People's Republic of Commonwealth of Independent States Czech Republic and Slovak Republic Egypt, Hungary, Korea, Philippines, Poland, and Romania France Germany Greece India Indonesia Israel Italy Jamaica Luxembourg Netherlands Norway Pakistan Portugal Slovenia and Venezuela Thailand Trinidad and Tobago United Kingdom Frequently Asked Questions This section answers tax-related questions commonly asked by aliens. 2012 federal tax form . 2012 federal tax form What is the difference between a resident alien and a nonresident alien for tax purposes? . 2012 federal tax form What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? . 2012 federal tax form I am a student with an F-1 Visa. 2012 federal tax form I was told that I was an exempt individual. 2012 federal tax form Does this mean I am exempt from paying U. 2012 federal tax form S. 2012 federal tax form tax? . 2012 federal tax form I am a resident alien. 2012 federal tax form Can I claim any treaty benefits? . 2012 federal tax form I am a nonresident alien with no dependents. 2012 federal tax form I am working temporarily for a U. 2012 federal tax form S. 2012 federal tax form company. 2012 federal tax form What return do I file? . 2012 federal tax form I came to the United States on June 30th of last year. 2012 federal tax form I have an H-1B Visa. 2012 federal tax form What is my tax status, resident alien or nonresident alien? What tax return do I file? . 2012 federal tax form When is my Form 1040NR due? . 2012 federal tax form My spouse is a nonresident alien. 2012 federal tax form Does he need a social security number? . 2012 federal tax form I am a nonresident alien. 2012 federal tax form Can I file a joint return with my spouse? . 2012 federal tax form I have an H-1B Visa and my husband has an F-1 Visa. 2012 federal tax form We both lived in the United States all of last year and had income. 2012 federal tax form What kind of form should we file? Do we file separate returns or a joint return? . 2012 federal tax form Is a dual-resident taxpayer the same as a dual-status taxpayer? . 2012 federal tax form I am a nonresident alien and invested money in the U. 2012 federal tax form S. 2012 federal tax form stock market through a U. 2012 federal tax form S. 2012 federal tax form brokerage company. 2012 federal tax form Are the dividends and the capital gains taxable? If yes, how are they taxed? . 2012 federal tax form I am a nonresident alien. 2012 federal tax form I receive U. 2012 federal tax form S. 2012 federal tax form social security benefits. 2012 federal tax form Are my benefits taxable? . 2012 federal tax form Do I have to pay taxes on my scholarship? . 2012 federal tax form I am a nonresident alien. 2012 federal tax form Can I claim the standard deduction? . 2012 federal tax form I am a dual-status taxpayer. 2012 federal tax form Can I claim the standard deduction? . 2012 federal tax form I am filing Form 1040NR. 2012 federal tax form Can I claim itemized deductions? . 2012 federal tax form I am not a U. 2012 federal tax form S. 2012 federal tax form citizen. 2012 federal tax form What exemptions can I claim? . 2012 federal tax form What exemptions can I claim as a dual-status taxpayer? . 2012 federal tax form I am single with a dependent child. 2012 federal tax form I was a dual-status alien in 2013. 2012 federal tax form Can I claim the earned income credit on my 2013 tax return? . 2012 federal tax form I am a nonresident alien student. 2012 federal tax form Can I claim an education credit on my Form 1040NR? . 2012 federal tax form I am a nonresident alien, temporarily working in the U. 2012 federal tax form S. 2012 federal tax form under a J visa. 2012 federal tax form Am I subject to social security and Medicare taxes? . 2012 federal tax form I am a nonresident alien student. 2012 federal tax form Social security taxes were withheld from my pay in error. 2012 federal tax form How do I get a refund of these taxes? . 2012 federal tax form I am an alien who will be leaving the United States. 2012 federal tax form What forms do I have to file before I leave? . 2012 federal tax form I filed a Form 1040-C when I left the United States. 2012 federal tax form Do I still have to file an annual U. 2012 federal tax form S. 2012 federal tax form tax return? . 2012 federal tax form What is the difference between a resident alien and a nonresident alien for tax purposes? For tax purposes, an alien is an individual who is not a U. 2012 federal tax form S. 2012 federal tax form citizen. 2012 federal tax form Aliens are classified as resident aliens and nonresident aliens. 2012 federal tax form Resident aliens are taxed on their worldwide income, the same as U. 2012 federal tax form S. 2012 federal tax form citizens. 2012 federal tax form Nonresident aliens are taxed only on their U. 2012 federal tax form S. 2012 federal tax form source income and certain foreign source income that is effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. 2012 federal tax form These are the same rates that apply to U. 2012 federal tax form S. 2012 federal tax form citizens and residents. 2012 federal tax form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2012 federal tax form The term “exempt individual” does not refer to someone exempt from U. 2012 federal tax form S. 2012 federal tax form tax. 2012 federal tax form You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. 2012 federal tax form See chapter 1 . 2012 federal tax form Generally, you cannot claim tax treaty benefits as a resident alien. 2012 federal tax form However, there are exceptions. 2012 federal tax form See Effect of Tax Treaties in chapter 1. 2012 federal tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2012 federal tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2012 federal tax form S. 2012 federal tax form source income on which tax was not fully paid by the amount withheld. 2012 federal tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2012 federal tax form You were a dual-status alien last year. 2012 federal tax form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. 2012 federal tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2012 federal tax form File Form 1040. 2012 federal tax form Print “Dual-Status Return” across the top. 2012 federal tax form Attach a statement showing your U. 2012 federal tax form S. 2012 federal tax form source income for the part of the year you were a nonresident. 2012 federal tax form You may use Form 1040NR as the statement. 2012 federal tax form Print “Dual-Status Statement” across the top. 2012 federal tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2012 federal tax form If you are an employee and you receive wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 federal tax form If you are not an employee who receives wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 federal tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 federal tax form For more information on when and where to file, see chapter 7 . 2012 federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 federal tax form If you are a U. 2012 federal tax form S. 2012 federal tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 2012 federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 federal tax form See Identification Number in chapter 5 for more information. 2012 federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 federal tax form However, nonresident aliens married to U. 2012 federal tax form S. 2012 federal tax form citizens or residents can choose to be treated as U. 2012 federal tax form S. 2012 federal tax form residents and file joint returns. 2012 federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 federal tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 federal tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 federal tax form No. 2012 federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 federal tax form See Effect of Tax Treaties in chapter 1. 2012 federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 federal tax form See chapter 6 . 2012 federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 federal tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 federal tax form If the capital gains and dividends are effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 federal tax form S. 2012 federal tax form citizens and residents. 2012 federal tax form If you are a nonresident alien, 85% of any U. 2012 federal tax form S. 2012 federal tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2012 federal tax form See The 30% Tax in chapter 4. 2012 federal tax form If you are a nonresident alien and the scholarship is not from U. 2012 federal tax form S. 2012 federal tax form sources, it is not subject to U. 2012 federal tax form S. 2012 federal tax form tax. 2012 federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources. 2012 federal tax form If your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources or you are a resident alien, your scholarship is subject to U. 2012 federal tax form S. 2012 federal tax form tax according to the following rules. 2012 federal tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 2012 federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 federal tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 federal tax form Nonresident aliens cannot claim the standard deduction. 2012 federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 federal tax form You cannot claim the standard deduction allowed on Form 1040. 2012 federal tax form However, you can itemize any allowable deductions. 2012 federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form See Itemized Deductions in chapter 5. 2012 federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 federal tax form S. 2012 federal tax form citizens. 2012 federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 federal tax form S. 2012 federal tax form tax return. 2012 federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 federal tax form S. 2012 federal tax form nationals; and for students and business apprentices from India. 2012 federal tax form See Exemptions in chapter 5. 2012 federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 federal tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2012 federal tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2012 federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 federal tax form See chapter 6 for more information on dual-status aliens. 2012 federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 federal tax form However, if you are married and choose to file a joint return with a U. 2012 federal tax form S. 2012 federal tax form citizen or resident spouse, you may be eligible for these credits. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. 2012 federal tax form See Social Security and Medicare Taxes in chapter 8. 2012 federal tax form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 2012 federal tax form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 2012 federal tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2012 federal tax form See Refund of Taxes Withheld in Error in chapter 8. 2012 federal tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2012 federal tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012 federal tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012 federal tax form These forms are discussed in chapter 11. 2012 federal tax form Form 1040-C is not an annual U. 2012 federal tax form S. 2012 federal tax form income tax return. 2012 federal tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2012 federal tax form Chapters 5 and 7 discuss filing an annual U. 2012 federal tax form S. 2012 federal tax form income tax return. 2012 federal tax form . 2012 federal tax form What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. 2012 federal tax form These are the same rates that apply to U. 2012 federal tax form S. 2012 federal tax form citizens and residents. 2012 federal tax form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2012 federal tax form The term “exempt individual” does not refer to someone exempt from U. 2012 federal tax form S. 2012 federal tax form tax. 2012 federal tax form You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. 2012 federal tax form See chapter 1 . 2012 federal tax form Generally, you cannot claim tax treaty benefits as a resident alien. 2012 federal tax form However, there are exceptions. 2012 federal tax form See Effect of Tax Treaties in chapter 1. 2012 federal tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2012 federal tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2012 federal tax form S. 2012 federal tax form source income on which tax was not fully paid by the amount withheld. 2012 federal tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2012 federal tax form You were a dual-status alien last year. 2012 federal tax form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. 2012 federal tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2012 federal tax form File Form 1040. 2012 federal tax form Print “Dual-Status Return” across the top. 2012 federal tax form Attach a statement showing your U. 2012 federal tax form S. 2012 federal tax form source income for the part of the year you were a nonresident. 2012 federal tax form You may use Form 1040NR as the statement. 2012 federal tax form Print “Dual-Status Statement” across the top. 2012 federal tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2012 federal tax form If you are an employee and you receive wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 federal tax form If you are not an employee who receives wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 federal tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 federal tax form For more information on when and where to file, see chapter 7 . 2012 federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 federal tax form If you are a U. 2012 federal tax form S. 2012 federal tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 2012 federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 federal tax form See Identification Number in chapter 5 for more information. 2012 federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 federal tax form However, nonresident aliens married to U. 2012 federal tax form S. 2012 federal tax form citizens or residents can choose to be treated as U. 2012 federal tax form S. 2012 federal tax form residents and file joint returns. 2012 federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 federal tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 federal tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 federal tax form No. 2012 federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 federal tax form See Effect of Tax Treaties in chapter 1. 2012 federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 federal tax form See chapter 6 . 2012 federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 federal tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 federal tax form If the capital gains and dividends are effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 federal tax form S. 2012 federal tax form citizens and residents. 2012 federal tax form If you are a nonresident alien, 85% of any U. 2012 federal tax form S. 2012 federal tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2012 federal tax form See The 30% Tax in chapter 4. 2012 federal tax form If you are a nonresident alien and the scholarship is not from U. 2012 federal tax form S. 2012 federal tax form sources, it is not subject to U. 2012 federal tax form S. 2012 federal tax form tax. 2012 federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources. 2012 federal tax form If your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources or you are a resident alien, your scholarship is subject to U. 2012 federal tax form S. 2012 federal tax form tax according to the following rules. 2012 federal tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 2012 federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 federal tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 federal tax form Nonresident aliens cannot claim the standard deduction. 2012 federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 federal tax form You cannot claim the standard deduction allowed on Form 1040. 2012 federal tax form However, you can itemize any allowable deductions. 2012 federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form See Itemized Deductions in chapter 5. 2012 federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 federal tax form S. 2012 federal tax form citizens. 2012 federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 federal tax form S. 2012 federal tax form tax return. 2012 federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 federal tax form S. 2012 federal tax form nationals; and for students and business apprentices from India. 2012 federal tax form See Exemptions in chapter 5. 2012 federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 federal tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2012 federal tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2012 federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 federal tax form See chapter 6 for more information on dual-status aliens. 2012 federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 federal tax form However, if you are married and choose to file a joint return with a U. 2012 federal tax form S. 2012 federal tax form citizen or resident spouse, you may be eligible for these credits. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. 2012 federal tax form See Social Security and Medicare Taxes in chapter 8. 2012 federal tax form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 2012 federal tax form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 2012 federal tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2012 federal tax form See Refund of Taxes Withheld in Error in chapter 8. 2012 federal tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2012 federal tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012 federal tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012 federal tax form These forms are discussed in chapter 11. 2012 federal tax form Form 1040-C is not an annual U. 2012 federal tax form S. 2012 federal tax form income tax return. 2012 federal tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2012 federal tax form Chapters 5 and 7 discuss filing an annual U. 2012 federal tax form S. 2012 federal tax form income tax return. 2012 federal tax form . 2012 federal tax form I am a student with an F-1 Visa. 2012 federal tax form I was told that I was an exempt individual. 2012 federal tax form Does this mean I am exempt from paying U. 2012 federal tax form S. 2012 federal tax form tax? The term “exempt individual” does not refer to someone exempt from U. 2012 federal tax form S. 2012 federal tax form tax. 2012 federal tax form You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. 2012 federal tax form See chapter 1 . 2012 federal tax form Generally, you cannot claim tax treaty benefits as a resident alien. 2012 federal tax form However, there are exceptions. 2012 federal tax form See Effect of Tax Treaties in chapter 1. 2012 federal tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2012 federal tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2012 federal tax form S. 2012 federal tax form source income on which tax was not fully paid by the amount withheld. 2012 federal tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2012 federal tax form You were a dual-status alien last year. 2012 federal tax form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. 2012 federal tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2012 federal tax form File Form 1040. 2012 federal tax form Print “Dual-Status Return” across the top. 2012 federal tax form Attach a statement showing your U. 2012 federal tax form S. 2012 federal tax form source income for the part of the year you were a nonresident. 2012 federal tax form You may use Form 1040NR as the statement. 2012 federal tax form Print “Dual-Status Statement” across the top. 2012 federal tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2012 federal tax form If you are an employee and you receive wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 federal tax form If you are not an employee who receives wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 federal tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 federal tax form For more information on when and where to file, see chapter 7 . 2012 federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 federal tax form If you are a U. 2012 federal tax form S. 2012 federal tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 2012 federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 federal tax form See Identification Number in chapter 5 for more information. 2012 federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 federal tax form However, nonresident aliens married to U. 2012 federal tax form S. 2012 federal tax form citizens or residents can choose to be treated as U. 2012 federal tax form S. 2012 federal tax form residents and file joint returns. 2012 federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 federal tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 federal tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 federal tax form No. 2012 federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 federal tax form See Effect of Tax Treaties in chapter 1. 2012 federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 federal tax form See chapter 6 . 2012 federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 federal tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 federal tax form If the capital gains and dividends are effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 federal tax form S. 2012 federal tax form citizens and residents. 2012 federal tax form If you are a nonresident alien, 85% of any U. 2012 federal tax form S. 2012 federal tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2012 federal tax form See The 30% Tax in chapter 4. 2012 federal tax form If you are a nonresident alien and the scholarship is not from U. 2012 federal tax form S. 2012 federal tax form sources, it is not subject to U. 2012 federal tax form S. 2012 federal tax form tax. 2012 federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources. 2012 federal tax form If your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources or you are a resident alien, your scholarship is subject to U. 2012 federal tax form S. 2012 federal tax form tax according to the following rules. 2012 federal tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 2012 federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 federal tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 federal tax form Nonresident aliens cannot claim the standard deduction. 2012 federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 federal tax form You cannot claim the standard deduction allowed on Form 1040. 2012 federal tax form However, you can itemize any allowable deductions. 2012 federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form See Itemized Deductions in chapter 5. 2012 federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 federal tax form S. 2012 federal tax form citizens. 2012 federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 federal tax form S. 2012 federal tax form tax return. 2012 federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 federal tax form S. 2012 federal tax form nationals; and for students and business apprentices from India. 2012 federal tax form See Exemptions in chapter 5. 2012 federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 federal tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2012 federal tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2012 federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 federal tax form See chapter 6 for more information on dual-status aliens. 2012 federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 federal tax form However, if you are married and choose to file a joint return with a U. 2012 federal tax form S. 2012 federal tax form citizen or resident spouse, you may be eligible for these credits. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. 2012 federal tax form See Social Security and Medicare Taxes in chapter 8. 2012 federal tax form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 2012 federal tax form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 2012 federal tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2012 federal tax form See Refund of Taxes Withheld in Error in chapter 8. 2012 federal tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2012 federal tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012 federal tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012 federal tax form These forms are discussed in chapter 11. 2012 federal tax form Form 1040-C is not an annual U. 2012 federal tax form S. 2012 federal tax form income tax return. 2012 federal tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2012 federal tax form Chapters 5 and 7 discuss filing an annual U. 2012 federal tax form S. 2012 federal tax form income tax return. 2012 federal tax form . 2012 federal tax form I am a resident alien. 2012 federal tax form Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. 2012 federal tax form However, there are exceptions. 2012 federal tax form See Effect of Tax Treaties in chapter 1. 2012 federal tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2012 federal tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2012 federal tax form S. 2012 federal tax form source income on which tax was not fully paid by the amount withheld. 2012 federal tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2012 federal tax form You were a dual-status alien last year. 2012 federal tax form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. 2012 federal tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2012 federal tax form File Form 1040. 2012 federal tax form Print “Dual-Status Return” across the top. 2012 federal tax form Attach a statement showing your U. 2012 federal tax form S. 2012 federal tax form source income for the part of the year you were a nonresident. 2012 federal tax form You may use Form 1040NR as the statement. 2012 federal tax form Print “Dual-Status Statement” across the top. 2012 federal tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2012 federal tax form If you are an employee and you receive wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 federal tax form If you are not an employee who receives wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 federal tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 federal tax form For more information on when and where to file, see chapter 7 . 2012 federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 federal tax form If you are a U. 2012 federal tax form S. 2012 federal tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 2012 federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 federal tax form See Identification Number in chapter 5 for more information. 2012 federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 federal tax form However, nonresident aliens married to U. 2012 federal tax form S. 2012 federal tax form citizens or residents can choose to be treated as U. 2012 federal tax form S. 2012 federal tax form residents and file joint returns. 2012 federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 federal tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 federal tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 federal tax form No. 2012 federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 federal tax form See Effect of Tax Treaties in chapter 1. 2012 federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 federal tax form See chapter 6 . 2012 federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 federal tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 federal tax form If the capital gains and dividends are effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 federal tax form S. 2012 federal tax form citizens and residents. 2012 federal tax form If you are a nonresident alien, 85% of any U. 2012 federal tax form S. 2012 federal tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2012 federal tax form See The 30% Tax in chapter 4. 2012 federal tax form If you are a nonresident alien and the scholarship is not from U. 2012 federal tax form S. 2012 federal tax form sources, it is not subject to U. 2012 federal tax form S. 2012 federal tax form tax. 2012 federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources. 2012 federal tax form If your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources or you are a resident alien, your scholarship is subject to U. 2012 federal tax form S. 2012 federal tax form tax according to the following rules. 2012 federal tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 2012 federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 federal tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 federal tax form Nonresident aliens cannot claim the standard deduction. 2012 federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 federal tax form You cannot claim the standard deduction allowed on Form 1040. 2012 federal tax form However, you can itemize any allowable deductions. 2012 federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form See Itemized Deductions in chapter 5. 2012 federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 federal tax form S. 2012 federal tax form citizens. 2012 federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 federal tax form S. 2012 federal tax form tax return. 2012 federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 federal tax form S. 2012 federal tax form nationals; and for students and business apprentices from India. 2012 federal tax form See Exemptions in chapter 5. 2012 federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 federal tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2012 federal tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2012 federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 federal tax form See chapter 6 for more information on dual-status aliens. 2012 federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 federal tax form However, if you are married and choose to file a joint return with a U. 2012 federal tax form S. 2012 federal tax form citizen or resident spouse, you may be eligible for these credits. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. 2012 federal tax form See Social Security and Medicare Taxes in chapter 8. 2012 federal tax form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 2012 federal tax form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 2012 federal tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2012 federal tax form See Refund of Taxes Withheld in Error in chapter 8. 2012 federal tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2012 federal tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012 federal tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012 federal tax form These forms are discussed in chapter 11. 2012 federal tax form Form 1040-C is not an annual U. 2012 federal tax form S. 2012 federal tax form income tax return. 2012 federal tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2012 federal tax form Chapters 5 and 7 discuss filing an annual U. 2012 federal tax form S. 2012 federal tax form income tax return. 2012 federal tax form . 2012 federal tax form I am a nonresident alien with no dependents. 2012 federal tax form I am working temporarily for a U. 2012 federal tax form S. 2012 federal tax form company. 2012 federal tax form What return do I file? You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2012 federal tax form S. 2012 federal tax form source income on which tax was not fully paid by the amount withheld. 2012 federal tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2012 federal tax form You were a dual-status alien last year. 2012 federal tax form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. 2012 federal tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2012 federal tax form File Form 1040. 2012 federal tax form Print “Dual-Status Return” across the top. 2012 federal tax form Attach a statement showing your U. 2012 federal tax form S. 2012 federal tax form source income for the part of the year you were a nonresident. 2012 federal tax form You may use Form 1040NR as the statement. 2012 federal tax form Print “Dual-Status Statement” across the top. 2012 federal tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2012 federal tax form If you are an employee and you receive wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 federal tax form If you are not an employee who receives wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 federal tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 federal tax form For more information on when and where to file, see chapter 7 . 2012 federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 federal tax form If you are a U. 2012 federal tax form S. 2012 federal tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 2012 federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 federal tax form See Identification Number in chapter 5 for more information. 2012 federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 federal tax form However, nonresident aliens married to U. 2012 federal tax form S. 2012 federal tax form citizens or residents can choose to be treated as U. 2012 federal tax form S. 2012 federal tax form residents and file joint returns. 2012 federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 federal tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 federal tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 federal tax form No. 2012 federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 federal tax form See Effect of Tax Treaties in chapter 1. 2012 federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 federal tax form See chapter 6 . 2012 federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 federal tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 federal tax form If the capital gains and dividends are effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 federal tax form S. 2012 federal tax form citizens and residents. 2012 federal tax form If you are a nonresident alien, 85% of any U. 2012 federal tax form S. 2012 federal tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2012 federal tax form See The 30% Tax in chapter 4. 2012 federal tax form If you are a nonresident alien and the scholarship is not from U. 2012 federal tax form S. 2012 federal tax form sources, it is not subject to U. 2012 federal tax form S. 2012 federal tax form tax. 2012 federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources. 2012 federal tax form If your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources or you are a resident alien, your scholarship is subject to U. 2012 federal tax form S. 2012 federal tax form tax according to the following rules. 2012 federal tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 2012 federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 federal tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 federal tax form Nonresident aliens cannot claim the standard deduction. 2012 federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 federal tax form You cannot claim the standard deduction allowed on Form 1040. 2012 federal tax form However, you can itemize any allowable deductions. 2012 federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form See Itemized Deductions in chapter 5. 2012 federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 federal tax form S. 2012 federal tax form citizens. 2012 federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 federal tax form S. 2012 federal tax form tax return. 2012 federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 federal tax form S. 2012 federal tax form nationals; and for students and business apprentices from India. 2012 federal tax form See Exemptions in chapter 5. 2012 federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 federal tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2012 federal tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2012 federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 federal tax form See chapter 6 for more information on dual-status aliens. 2012 federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 federal tax form However, if you are married and choose to file a joint return with a U. 2012 federal tax form S. 2012 federal tax form citizen or resident spouse, you may be eligible for these credits. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. 2012 federal tax form See Social Security and Medicare Taxes in chapter 8. 2012 federal tax form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 2012 federal tax form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 2012 federal tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2012 federal tax form See Refund of Taxes Withheld in Error in chapter 8. 2012 federal tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2012 federal tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012 federal tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012 federal tax form These forms are discussed in chapter 11. 2012 federal tax form Form 1040-C is not an annual U. 2012 federal tax form S. 2012 federal tax form income tax return. 2012 federal tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2012 federal tax form Chapters 5 and 7 discuss filing an annual U. 2012 federal tax form S. 2012 federal tax form income tax return. 2012 federal tax form . 2012 federal tax form I came to the United States on June 30th of last year. 2012 federal tax form I have an H-1B Visa. 2012 federal tax form What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. 2012 federal tax form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. 2012 federal tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2012 federal tax form File Form 1040. 2012 federal tax form Print “Dual-Status Return” across the top. 2012 federal tax form Attach a statement showing your U. 2012 federal tax form S. 2012 federal tax form source income for the part of the year you were a nonresident. 2012 federal tax form You may use Form 1040NR as the statement. 2012 federal tax form Print “Dual-Status Statement” across the top. 2012 federal tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2012 federal tax form If you are an employee and you receive wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 federal tax form If you are not an employee who receives wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 federal tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 federal tax form For more information on when and where to file, see chapter 7 . 2012 federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 federal tax form If you are a U. 2012 federal tax form S. 2012 federal tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 2012 federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 federal tax form See Identification Number in chapter 5 for more information. 2012 federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 federal tax form However, nonresident aliens married to U. 2012 federal tax form S. 2012 federal tax form citizens or residents can choose to be treated as U. 2012 federal tax form S. 2012 federal tax form residents and file joint returns. 2012 federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 federal tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 federal tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 federal tax form No. 2012 federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 federal tax form See Effect of Tax Treaties in chapter 1. 2012 federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 federal tax form See chapter 6 . 2012 federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 federal tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 federal tax form If the capital gains and dividends are effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 federal tax form S. 2012 federal tax form citizens and residents. 2012 federal tax form If you are a nonresident alien, 85% of any U. 2012 federal tax form S. 2012 federal tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2012 federal tax form See The 30% Tax in chapter 4. 2012 federal tax form If you are a nonresident alien and the scholarship is not from U. 2012 federal tax form S. 2012 federal tax form sources, it is not subject to U. 2012 federal tax form S. 2012 federal tax form tax. 2012 federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources. 2012 federal tax form If your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources or you are a resident alien, your scholarship is subject to U. 2012 federal tax form S. 2012 federal tax form tax according to the following rules. 2012 federal tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 2012 federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 federal tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 federal tax form Nonresident aliens cannot claim the standard deduction. 2012 federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 federal tax form You cannot claim the standard deduction allowed on Form 1040. 2012 federal tax form However, you can itemize any allowable deductions. 2012 federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form See Itemized Deductions in chapter 5. 2012 federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 federal tax form S. 2012 federal tax form citizens. 2012 federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 federal tax form S. 2012 federal tax form tax return. 2012 federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 federal tax form S. 2012 federal tax form nationals; and for students and business apprentices from India. 2012 federal tax form See Exemptions in chapter 5. 2012 federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 federal tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2012 federal tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2012 federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 federal tax form See chapter 6 for more information on dual-status aliens. 2012 federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 federal tax form However, if you are married and choose to file a joint return with a U. 2012 federal tax form S. 2012 federal tax form citizen or resident spouse, you may be eligible for these credits. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. 2012 federal tax form See Social Security and Medicare Taxes in chapter 8. 2012 federal tax form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 2012 federal tax form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 2012 federal tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2012 federal tax form See Refund of Taxes Withheld in Error in chapter 8. 2012 federal tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2012 federal tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012 federal tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012 federal tax form These forms are discussed in chapter 11. 2012 federal tax form Form 1040-C is not an annual U. 2012 federal tax form S. 2012 federal tax form income tax return. 2012 federal tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2012 federal tax form Chapters 5 and 7 discuss filing an annual U. 2012 federal tax form S. 2012 federal tax form income tax return. 2012 federal tax form . 2012 federal tax form When is my Form 1040NR due? If you are an employee and you receive wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2012 federal tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2012 federal tax form If you are not an employee who receives wages subject to U. 2012 federal tax form S. 2012 federal tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2012 federal tax form For the 2013 calendar year, file your return by June 16, 2014. 2012 federal tax form For more information on when and where to file, see chapter 7 . 2012 federal tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2012 federal tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2012 federal tax form If you are a U. 2012 federal tax form S. 2012 federal tax form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 2012 federal tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2012 federal tax form See Identification Number in chapter 5 for more information. 2012 federal tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2012 federal tax form However, nonresident aliens married to U. 2012 federal tax form S. 2012 federal tax form citizens or residents can choose to be treated as U. 2012 federal tax form S. 2012 federal tax form residents and file joint returns. 2012 federal tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2012 federal tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2012 federal tax form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2012 federal tax form Your husband must file Form 1040NR or 1040NR-EZ. 2012 federal tax form No. 2012 federal tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2012 federal tax form See Effect of Tax Treaties in chapter 1. 2012 federal tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2012 federal tax form See chapter 6 . 2012 federal tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2012 federal tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2012 federal tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2012 federal tax form The brokerage company or payor of the dividends should withhold this tax at source. 2012 federal tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2012 federal tax form If the capital gains and dividends are effectively connected with a U. 2012 federal tax form S. 2012 federal tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2012 federal tax form S. 2012 federal tax form citizens and residents. 2012 federal tax form If you are a nonresident alien, 85% of any U. 2012 federal tax form S. 2012 federal tax form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2012 federal tax form See The 30% Tax in chapter 4. 2012 federal tax form If you are a nonresident alien and the scholarship is not from U. 2012 federal tax form S. 2012 federal tax form sources, it is not subject to U. 2012 federal tax form S. 2012 federal tax form tax. 2012 federal tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources. 2012 federal tax form If your scholarship is from U. 2012 federal tax form S. 2012 federal tax form sources or you are a resident alien, your scholarship is subject to U. 2012 federal tax form S. 2012 federal tax form tax according to the following rules. 2012 federal tax form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 2012 federal tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2012 federal tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2012 federal tax form If you are not a candidate for a degree, your scholarship is taxable. 2012 federal tax form Nonresident aliens cannot claim the standard deduction. 2012 federal tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2012 federal tax form You cannot claim the standard deduction allowed on Form 1040. 2012 federal tax form However, you can itemize any allowable deductions. 2012 federal tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2012 federal tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2012 federal tax form S. 2012 federal tax form trade or business. 2012 federal tax form See Itemized Deductions in chapter 5. 2012 federal tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2012 federal tax form S. 2012 federal tax form citizens. 2012 federal tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2012 federal tax form S. 2012 federal tax form tax return. 2012 federal tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2012 federal tax form S. 2012 federal tax form nationals; and for students and business apprentices from India. 2012 federal tax form See Exemptions in chapter 5. 2012 federal tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 federal tax form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2012 federal tax form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2012 federal tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 federal tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2012 federal tax form See chapter 6 for more information on dual-status aliens. 2012 federal tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2012 federal tax form However, if you are married and choose to file a joint return with a U. 2012 federal tax form S. 2012 federal tax form citizen or resident spouse, you may be eligible for these credits. 2012 federal tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2012 federal tax form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose