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Form 1040nr Instructions

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Form 1040nr Instructions

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

Form 1040nr instructions 2. Form 1040nr instructions   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. Form 1040nr instructions Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Form 1040nr instructions Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Form 1040nr instructions Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. Form 1040nr instructions The annual accounting period for your income tax return is called a tax year. Form 1040nr instructions You can use one of the following tax years. Form 1040nr instructions A calendar tax year. Form 1040nr instructions A fiscal tax year. Form 1040nr instructions Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Form 1040nr instructions A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Form 1040nr instructions Calendar tax year. Form 1040nr instructions   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Form 1040nr instructions   You must adopt the calendar tax year if any of the following apply. Form 1040nr instructions You do not keep books. Form 1040nr instructions You have no annual accounting period. Form 1040nr instructions Your present tax year does not qualify as a fiscal year. Form 1040nr instructions Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Form 1040nr instructions   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. Form 1040nr instructions For more information, see Change in tax year, later. Form 1040nr instructions   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. Form 1040nr instructions Fiscal tax year. Form 1040nr instructions   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Form 1040nr instructions A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. Form 1040nr instructions   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. Form 1040nr instructions   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Form 1040nr instructions Change in tax year. Form 1040nr instructions   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Form 1040nr instructions See the Instructions for Form 1128 for exceptions. Form 1040nr instructions If you qualify for an automatic approval request, a user fee is not required. Form 1040nr instructions If you do not qualify for automatic approval, a ruling must be requested. Form 1040nr instructions See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Form 1040nr instructions Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Form 1040nr instructions Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Form 1040nr instructions You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Form 1040nr instructions After that, if you want to change your accounting method, you must generally get IRS approval. Form 1040nr instructions See Change in Accounting Method, later. Form 1040nr instructions Kinds of methods. Form 1040nr instructions   Generally, you can use any of the following accounting methods. Form 1040nr instructions Cash method. Form 1040nr instructions An accrual method. Form 1040nr instructions Special methods of accounting for certain items of income and expenses. Form 1040nr instructions Combination method using elements of two or more of the above. Form 1040nr instructions You must use the same accounting method to figure your taxable income and to keep your books. Form 1040nr instructions Also, you must use an accounting method that clearly shows your income. Form 1040nr instructions Business and personal items. Form 1040nr instructions   You can account for business and personal items under different accounting methods. Form 1040nr instructions For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Form 1040nr instructions Two or more businesses. Form 1040nr instructions   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. Form 1040nr instructions They are separate and distinct only if you maintain complete and separate books and records for each business. Form 1040nr instructions Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. Form 1040nr instructions However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Form 1040nr instructions For more information, see Inventories, later. Form 1040nr instructions Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Form 1040nr instructions If you receive property or services, you must include their fair market value in income. Form 1040nr instructions Example. Form 1040nr instructions On December 30, 2012, Mrs. Form 1040nr instructions Sycamore sent you a check for interior decorating services you provided to her. Form 1040nr instructions You received the check on January 2, 2013. Form 1040nr instructions You must include the amount of the check in income for 2013. Form 1040nr instructions Constructive receipt. Form 1040nr instructions   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Form 1040nr instructions You do not need to have possession of it. Form 1040nr instructions If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. Form 1040nr instructions Example. Form 1040nr instructions Interest is credited to your bank account in December 2013. Form 1040nr instructions You do not withdraw it or enter it into your passbook until 2014. Form 1040nr instructions You must include it in your gross income for 2013. Form 1040nr instructions Delaying receipt of income. Form 1040nr instructions   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Form 1040nr instructions You must report the income in the year the property is received or made available to you without restriction. Form 1040nr instructions Example. Form 1040nr instructions Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Form 1040nr instructions She was told in December that her payment was available. Form 1040nr instructions At her request, she was not paid until January 2014. Form 1040nr instructions She must include this payment in her 2013 income because it was constructively received in 2013. Form 1040nr instructions Checks. Form 1040nr instructions   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. Form 1040nr instructions Example. Form 1040nr instructions Dr. Form 1040nr instructions Redd received a check for $500 on December 31, 2013, from a patient. Form 1040nr instructions She could not deposit the check in her business account until January 2, 2014. Form 1040nr instructions She must include this fee in her income for 2013. Form 1040nr instructions Debts paid by another person or canceled. Form 1040nr instructions   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Form 1040nr instructions If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Form 1040nr instructions For more information, see Canceled Debt under Kinds of Income in chapter 5. Form 1040nr instructions Repayment of income. Form 1040nr instructions   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. Form 1040nr instructions If the amount you repay is over $3,000, a special rule applies. Form 1040nr instructions For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Form 1040nr instructions Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Form 1040nr instructions This includes business expenses for which you contest liability. Form 1040nr instructions However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. Form 1040nr instructions Expenses paid in advance. Form 1040nr instructions   You can deduct an expense you pay in advance only in the year to which it applies. Form 1040nr instructions Example. Form 1040nr instructions You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. Form 1040nr instructions You can deduct $500 in 2013 and $500 in 2014. Form 1040nr instructions Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Form 1040nr instructions The purpose of an accrual method of accounting is to match income and expenses in the correct year. Form 1040nr instructions Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. Form 1040nr instructions Example. Form 1040nr instructions You are a calendar year accrual method taxpayer. Form 1040nr instructions You sold a computer on December 28, 2013. Form 1040nr instructions You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Form 1040nr instructions You must include the amount received for the computer in your 2013 income. Form 1040nr instructions Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Form 1040nr instructions Estimated income. Form 1040nr instructions   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. Form 1040nr instructions Change in payment schedule for services. Form 1040nr instructions   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. Form 1040nr instructions Advance payments for services. Form 1040nr instructions   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. Form 1040nr instructions However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. Form 1040nr instructions However, you cannot postpone including any payment beyond that tax year. Form 1040nr instructions   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Form 1040nr instructions That publication also explains special rules for reporting the following types of income. Form 1040nr instructions Advance payments for service agreements. Form 1040nr instructions Prepaid rent. Form 1040nr instructions Advance payments for sales. Form 1040nr instructions   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. Form 1040nr instructions If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. Form 1040nr instructions An agreement includes a gift certificate that can be redeemed for goods. Form 1040nr instructions Treat amounts that are due and payable as amounts you received. Form 1040nr instructions   You generally include an advance payment in income for the tax year in which you receive it. Form 1040nr instructions However, you can use an alternative method. Form 1040nr instructions For information about the alternative method, see Publication 538. Form 1040nr instructions Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Form 1040nr instructions The all-events test has been met. Form 1040nr instructions The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Form 1040nr instructions Economic performance has occurred. Form 1040nr instructions Economic performance. Form 1040nr instructions   You generally cannot deduct or capitalize a business expense until economic performance occurs. Form 1040nr instructions If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Form 1040nr instructions If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Form 1040nr instructions An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Form 1040nr instructions For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Form 1040nr instructions Example. Form 1040nr instructions You are a calendar year taxpayer and use an accrual method of accounting. Form 1040nr instructions You buy office supplies in December 2013. Form 1040nr instructions You receive the supplies and the bill in December, but you pay the bill in January 2014. Form 1040nr instructions You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. Form 1040nr instructions Your office supplies may qualify as a recurring expense. Form 1040nr instructions In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Form 1040nr instructions Keeping inventories. Form 1040nr instructions   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. Form 1040nr instructions If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Form 1040nr instructions For more information, see Inventories , later. Form 1040nr instructions Special rule for related persons. Form 1040nr instructions   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. Form 1040nr instructions Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Form 1040nr instructions If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. Form 1040nr instructions   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Form 1040nr instructions For a list of other related persons, see section 267 of the Internal Revenue Code. Form 1040nr instructions Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Form 1040nr instructions However, the following restrictions apply. Form 1040nr instructions If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Form 1040nr instructions (See, however, Inventories, later. Form 1040nr instructions ) You can use the cash method for all other items of income and expenses. Form 1040nr instructions If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Form 1040nr instructions If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Form 1040nr instructions If you use a combination method that includes the cash method, treat that combination method as the cash method. Form 1040nr instructions Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. Form 1040nr instructions However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Form 1040nr instructions These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Form 1040nr instructions A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Form 1040nr instructions A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Form 1040nr instructions Qualifying taxpayer. Form 1040nr instructions   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. Form 1040nr instructions (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. Form 1040nr instructions ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Form 1040nr instructions Qualifying small business taxpayer. Form 1040nr instructions   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. Form 1040nr instructions (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Form 1040nr instructions ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Form 1040nr instructions Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Form 1040nr instructions Business not owned or not in existence for 3 years. Form 1040nr instructions   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. Form 1040nr instructions If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. Form 1040nr instructions Materials and supplies that are not incidental. Form 1040nr instructions   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. Form 1040nr instructions If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. Form 1040nr instructions Changing accounting method. Form 1040nr instructions   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. Form 1040nr instructions See Change in Accounting Method, later. Form 1040nr instructions More information. Form 1040nr instructions    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Form 1040nr instructions For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Form 1040nr instructions Items included in inventory. Form 1040nr instructions   If you are required to account for inventories, include the following items when accounting for your inventory. Form 1040nr instructions Merchandise or stock in trade. Form 1040nr instructions Raw materials. Form 1040nr instructions Work in process. Form 1040nr instructions Finished products. Form 1040nr instructions Supplies that physically become a part of the item intended for sale. Form 1040nr instructions Valuing inventory. Form 1040nr instructions   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). Form 1040nr instructions To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. Form 1040nr instructions   Inventory valuation rules cannot be the same for all kinds of businesses. Form 1040nr instructions The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Form 1040nr instructions Your inventory practices must be consistent from year to year. Form 1040nr instructions More information. Form 1040nr instructions   For more information about inventories, see Publication 538. Form 1040nr instructions Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. Form 1040nr instructions Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Form 1040nr instructions You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Form 1040nr instructions Activities subject to the uniform capitalization rules. Form 1040nr instructions   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Form 1040nr instructions Produce real or tangible personal property. Form 1040nr instructions For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Form 1040nr instructions Acquire property for resale. Form 1040nr instructions Exceptions. Form 1040nr instructions   These rules do not apply to the following property. Form 1040nr instructions Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Form 1040nr instructions Property you produce if you meet either of the following conditions. Form 1040nr instructions Your indirect costs of producing the property are $200,000 or less. Form 1040nr instructions You use the cash method of accounting and do not account for inventories. Form 1040nr instructions For more information, see Inventories, earlier. Form 1040nr instructions Special Methods There are special methods of accounting for certain items of income or expense. Form 1040nr instructions These include the following. Form 1040nr instructions Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Form 1040nr instructions Bad debts, discussed in chapter 10 of Publication 535. Form 1040nr instructions Depletion, discussed in chapter 9 of Publication 535. Form 1040nr instructions Depreciation, discussed in Publication 946, How To Depreciate Property. Form 1040nr instructions Installment sales, discussed in Publication 537, Installment Sales. Form 1040nr instructions Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. Form 1040nr instructions A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. Form 1040nr instructions To get approval, you must file Form 3115, Application for Change in Accounting Method. Form 1040nr instructions You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Form 1040nr instructions You may have to pay a user fee. Form 1040nr instructions For more information, see the form instructions. Form 1040nr instructions Automatic change procedures. Form 1040nr instructions   Certain taxpayers can presume to have IRS approval to change their method of accounting. Form 1040nr instructions The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. Form 1040nr instructions No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Form 1040nr instructions   Generally, you must use Form 3115 to request an automatic change. Form 1040nr instructions For more information, see the Instructions for Form 3115. Form 1040nr instructions Prev  Up  Next   Home   More Online Publications