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Free Tax Filing For 2011

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Free tax filing for 2011 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. Free tax filing for 2011 . Free tax filing for 2011 What is the difference between a resident alien and a nonresident alien for tax purposes? . Free tax filing for 2011 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? . Free tax filing for 2011 I am a student with an F-1 Visa. Free tax filing for 2011 I was told that I was an exempt individual. Free tax filing for 2011 Does this mean I am exempt from paying U. Free tax filing for 2011 S. Free tax filing for 2011 tax? . Free tax filing for 2011 I am a resident alien. Free tax filing for 2011 Can I claim any treaty benefits? . Free tax filing for 2011 I am a nonresident alien with no dependents. Free tax filing for 2011 I am working temporarily for a U. Free tax filing for 2011 S. Free tax filing for 2011 company. Free tax filing for 2011 What return do I file? . Free tax filing for 2011 I came to the United States on June 30th of last year. Free tax filing for 2011 I have an H-1B Visa. Free tax filing for 2011 What is my tax status, resident alien or nonresident alien? What tax return do I file? . Free tax filing for 2011 When is my Form 1040NR due? . Free tax filing for 2011 My spouse is a nonresident alien. Free tax filing for 2011 Does he need a social security number? . Free tax filing for 2011 I am a nonresident alien. Free tax filing for 2011 Can I file a joint return with my spouse? . Free tax filing for 2011 I have an H-1B Visa and my husband has an F-1 Visa. Free tax filing for 2011 We both lived in the United States all of last year and had income. Free tax filing for 2011 What kind of form should we file? Do we file separate returns or a joint return? . Free tax filing for 2011 Is a dual-resident taxpayer the same as a dual-status taxpayer? . Free tax filing for 2011 I am a nonresident alien and invested money in the U. Free tax filing for 2011 S. Free tax filing for 2011 stock market through a U. Free tax filing for 2011 S. Free tax filing for 2011 brokerage company. Free tax filing for 2011 Are the dividends and the capital gains taxable? If yes, how are they taxed? . Free tax filing for 2011 I am a nonresident alien. Free tax filing for 2011 I receive U. Free tax filing for 2011 S. Free tax filing for 2011 social security benefits. Free tax filing for 2011 Are my benefits taxable? . Free tax filing for 2011 Do I have to pay taxes on my scholarship? . Free tax filing for 2011 I am a nonresident alien. Free tax filing for 2011 Can I claim the standard deduction? . Free tax filing for 2011 I am a dual-status taxpayer. Free tax filing for 2011 Can I claim the standard deduction? . Free tax filing for 2011 I am filing Form 1040NR. Free tax filing for 2011 Can I claim itemized deductions? . Free tax filing for 2011 I am not a U. Free tax filing for 2011 S. Free tax filing for 2011 citizen. Free tax filing for 2011 What exemptions can I claim? . Free tax filing for 2011 What exemptions can I claim as a dual-status taxpayer? . Free tax filing for 2011 I am single with a dependent child. Free tax filing for 2011 I was a dual-status alien in 2013. Free tax filing for 2011 Can I claim the earned income credit on my 2013 tax return? . Free tax filing for 2011 I am a nonresident alien student. Free tax filing for 2011 Can I claim an education credit on my Form 1040NR? . Free tax filing for 2011 I am a nonresident alien, temporarily working in the U. Free tax filing for 2011 S. Free tax filing for 2011 under a J visa. Free tax filing for 2011 Am I subject to social security and Medicare taxes? . Free tax filing for 2011 I am a nonresident alien student. Free tax filing for 2011 Social security taxes were withheld from my pay in error. Free tax filing for 2011 How do I get a refund of these taxes? . Free tax filing for 2011 I am an alien who will be leaving the United States. Free tax filing for 2011 What forms do I have to file before I leave? . Free tax filing for 2011 I filed a Form 1040-C when I left the United States. Free tax filing for 2011 Do I still have to file an annual U. Free tax filing for 2011 S. Free tax filing for 2011 tax return? . Free tax filing for 2011 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. Free tax filing for 2011 S. Free tax filing for 2011 citizen. Free tax filing for 2011 Aliens are classified as resident aliens and nonresident aliens. Free tax filing for 2011 Resident aliens are taxed on their worldwide income, the same as U. Free tax filing for 2011 S. Free tax filing for 2011 citizens. Free tax filing for 2011 Nonresident aliens are taxed only on their U. Free tax filing for 2011 S. Free tax filing for 2011 source income and certain foreign source income that is effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Free tax filing for 2011 These are the same rates that apply to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens and residents. Free tax filing for 2011 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Free tax filing for 2011 The term “exempt individual” does not refer to someone exempt from U. Free tax filing for 2011 S. Free tax filing for 2011 tax. Free tax filing for 2011 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. Free tax filing for 2011 See chapter 1 . Free tax filing for 2011 Generally, you cannot claim tax treaty benefits as a resident alien. Free tax filing for 2011 However, there are exceptions. Free tax filing for 2011 See Effect of Tax Treaties in chapter 1. Free tax filing for 2011 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Free tax filing for 2011 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Free tax filing for 2011 S. Free tax filing for 2011 source income on which tax was not fully paid by the amount withheld. Free tax filing for 2011 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free tax filing for 2011 You were a dual-status alien last year. Free tax filing for 2011 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. Free tax filing for 2011 However, for the part of the year that you were not present in the United States, you are a nonresident. Free tax filing for 2011 File Form 1040. Free tax filing for 2011 Print “Dual-Status Return” across the top. Free tax filing for 2011 Attach a statement showing your U. Free tax filing for 2011 S. Free tax filing for 2011 source income for the part of the year you were a nonresident. Free tax filing for 2011 You may use Form 1040NR as the statement. Free tax filing for 2011 Print “Dual-Status Statement” across the top. Free tax filing for 2011 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free tax filing for 2011 If you are an employee and you receive wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free tax filing for 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Free tax filing for 2011 If you are not an employee who receives wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free tax filing for 2011 For the 2013 calendar year, file your return by June 16, 2014. Free tax filing for 2011 For more information on when and where to file, see chapter 7 . Free tax filing for 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free tax filing for 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free tax filing for 2011 If you are a U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free tax filing for 2011 See Identification Number in chapter 5 for more information. Free tax filing for 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free tax filing for 2011 However, nonresident aliens married to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens or residents can choose to be treated as U. Free tax filing for 2011 S. Free tax filing for 2011 residents and file joint returns. Free tax filing for 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Free tax filing for 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free tax filing for 2011 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. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free tax filing for 2011 Your husband must file Form 1040NR or 1040NR-EZ. Free tax filing for 2011 No. Free tax filing for 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free tax filing for 2011 See Effect of Tax Treaties in chapter 1. Free tax filing for 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free tax filing for 2011 See chapter 6 . Free tax filing for 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free tax filing for 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free tax filing for 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Free tax filing for 2011 The brokerage company or payor of the dividends should withhold this tax at source. Free tax filing for 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free tax filing for 2011 If the capital gains and dividends are effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens and residents. Free tax filing for 2011 If you are a nonresident alien, 85% of any U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 See The 30% Tax in chapter 4. Free tax filing for 2011 If you are a nonresident alien and the scholarship is not from U. Free tax filing for 2011 S. Free tax filing for 2011 sources, it is not subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax. Free tax filing for 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources. Free tax filing for 2011 If your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources or you are a resident alien, your scholarship is subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax according to the following rules. Free tax filing for 2011 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. Free tax filing for 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free tax filing for 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Free tax filing for 2011 If you are not a candidate for a degree, your scholarship is taxable. Free tax filing for 2011 Nonresident aliens cannot claim the standard deduction. Free tax filing for 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free tax filing for 2011 You cannot claim the standard deduction allowed on Form 1040. Free tax filing for 2011 However, you can itemize any allowable deductions. Free tax filing for 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free tax filing for 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 See Itemized Deductions in chapter 5. Free tax filing for 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free tax filing for 2011 S. Free tax filing for 2011 citizens. Free tax filing for 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free tax filing for 2011 S. Free tax filing for 2011 tax return. Free tax filing for 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free tax filing for 2011 S. Free tax filing for 2011 nationals; and for students and business apprentices from India. Free tax filing for 2011 See Exemptions in chapter 5. Free tax filing for 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free tax filing for 2011 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. Free tax filing for 2011 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. Free tax filing for 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free tax filing for 2011 See chapter 6 for more information on dual-status aliens. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free tax filing for 2011 However, if you are married and choose to file a joint return with a U. Free tax filing for 2011 S. Free tax filing for 2011 citizen or resident spouse, you may be eligible for these credits. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 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. Free tax filing for 2011 See Social Security and Medicare Taxes in chapter 8. Free tax filing for 2011 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. Free tax filing for 2011 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. Free tax filing for 2011 Do not use Form 843 to request a refund of Additional Medicare Tax. Free tax filing for 2011 See Refund of Taxes Withheld in Error in chapter 8. Free tax filing for 2011 Before leaving the United States, aliens generally must obtain a certificate of compliance. Free tax filing for 2011 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free tax filing for 2011 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free tax filing for 2011 These forms are discussed in chapter 11. Free tax filing for 2011 Form 1040-C is not an annual U. Free tax filing for 2011 S. Free tax filing for 2011 income tax return. Free tax filing for 2011 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free tax filing for 2011 Chapters 5 and 7 discuss filing an annual U. Free tax filing for 2011 S. Free tax filing for 2011 income tax return. Free tax filing for 2011 . Free tax filing for 2011 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. Free tax filing for 2011 These are the same rates that apply to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens and residents. Free tax filing for 2011 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Free tax filing for 2011 The term “exempt individual” does not refer to someone exempt from U. Free tax filing for 2011 S. Free tax filing for 2011 tax. Free tax filing for 2011 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. Free tax filing for 2011 See chapter 1 . Free tax filing for 2011 Generally, you cannot claim tax treaty benefits as a resident alien. Free tax filing for 2011 However, there are exceptions. Free tax filing for 2011 See Effect of Tax Treaties in chapter 1. Free tax filing for 2011 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Free tax filing for 2011 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Free tax filing for 2011 S. Free tax filing for 2011 source income on which tax was not fully paid by the amount withheld. Free tax filing for 2011 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free tax filing for 2011 You were a dual-status alien last year. Free tax filing for 2011 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. Free tax filing for 2011 However, for the part of the year that you were not present in the United States, you are a nonresident. Free tax filing for 2011 File Form 1040. Free tax filing for 2011 Print “Dual-Status Return” across the top. Free tax filing for 2011 Attach a statement showing your U. Free tax filing for 2011 S. Free tax filing for 2011 source income for the part of the year you were a nonresident. Free tax filing for 2011 You may use Form 1040NR as the statement. Free tax filing for 2011 Print “Dual-Status Statement” across the top. Free tax filing for 2011 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free tax filing for 2011 If you are an employee and you receive wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free tax filing for 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Free tax filing for 2011 If you are not an employee who receives wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free tax filing for 2011 For the 2013 calendar year, file your return by June 16, 2014. Free tax filing for 2011 For more information on when and where to file, see chapter 7 . Free tax filing for 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free tax filing for 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free tax filing for 2011 If you are a U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free tax filing for 2011 See Identification Number in chapter 5 for more information. Free tax filing for 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free tax filing for 2011 However, nonresident aliens married to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens or residents can choose to be treated as U. Free tax filing for 2011 S. Free tax filing for 2011 residents and file joint returns. Free tax filing for 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Free tax filing for 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free tax filing for 2011 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. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free tax filing for 2011 Your husband must file Form 1040NR or 1040NR-EZ. Free tax filing for 2011 No. Free tax filing for 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free tax filing for 2011 See Effect of Tax Treaties in chapter 1. Free tax filing for 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free tax filing for 2011 See chapter 6 . Free tax filing for 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free tax filing for 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free tax filing for 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Free tax filing for 2011 The brokerage company or payor of the dividends should withhold this tax at source. Free tax filing for 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free tax filing for 2011 If the capital gains and dividends are effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens and residents. Free tax filing for 2011 If you are a nonresident alien, 85% of any U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 See The 30% Tax in chapter 4. Free tax filing for 2011 If you are a nonresident alien and the scholarship is not from U. Free tax filing for 2011 S. Free tax filing for 2011 sources, it is not subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax. Free tax filing for 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources. Free tax filing for 2011 If your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources or you are a resident alien, your scholarship is subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax according to the following rules. Free tax filing for 2011 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. Free tax filing for 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free tax filing for 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Free tax filing for 2011 If you are not a candidate for a degree, your scholarship is taxable. Free tax filing for 2011 Nonresident aliens cannot claim the standard deduction. Free tax filing for 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free tax filing for 2011 You cannot claim the standard deduction allowed on Form 1040. Free tax filing for 2011 However, you can itemize any allowable deductions. Free tax filing for 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free tax filing for 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 See Itemized Deductions in chapter 5. Free tax filing for 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free tax filing for 2011 S. Free tax filing for 2011 citizens. Free tax filing for 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free tax filing for 2011 S. Free tax filing for 2011 tax return. Free tax filing for 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free tax filing for 2011 S. Free tax filing for 2011 nationals; and for students and business apprentices from India. Free tax filing for 2011 See Exemptions in chapter 5. Free tax filing for 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free tax filing for 2011 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. Free tax filing for 2011 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. Free tax filing for 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free tax filing for 2011 See chapter 6 for more information on dual-status aliens. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free tax filing for 2011 However, if you are married and choose to file a joint return with a U. Free tax filing for 2011 S. Free tax filing for 2011 citizen or resident spouse, you may be eligible for these credits. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 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. Free tax filing for 2011 See Social Security and Medicare Taxes in chapter 8. Free tax filing for 2011 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. Free tax filing for 2011 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. Free tax filing for 2011 Do not use Form 843 to request a refund of Additional Medicare Tax. Free tax filing for 2011 See Refund of Taxes Withheld in Error in chapter 8. Free tax filing for 2011 Before leaving the United States, aliens generally must obtain a certificate of compliance. Free tax filing for 2011 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free tax filing for 2011 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free tax filing for 2011 These forms are discussed in chapter 11. Free tax filing for 2011 Form 1040-C is not an annual U. Free tax filing for 2011 S. Free tax filing for 2011 income tax return. Free tax filing for 2011 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free tax filing for 2011 Chapters 5 and 7 discuss filing an annual U. Free tax filing for 2011 S. Free tax filing for 2011 income tax return. Free tax filing for 2011 . Free tax filing for 2011 I am a student with an F-1 Visa. Free tax filing for 2011 I was told that I was an exempt individual. Free tax filing for 2011 Does this mean I am exempt from paying U. Free tax filing for 2011 S. Free tax filing for 2011 tax? The term “exempt individual” does not refer to someone exempt from U. Free tax filing for 2011 S. Free tax filing for 2011 tax. Free tax filing for 2011 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. Free tax filing for 2011 See chapter 1 . Free tax filing for 2011 Generally, you cannot claim tax treaty benefits as a resident alien. Free tax filing for 2011 However, there are exceptions. Free tax filing for 2011 See Effect of Tax Treaties in chapter 1. Free tax filing for 2011 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Free tax filing for 2011 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Free tax filing for 2011 S. Free tax filing for 2011 source income on which tax was not fully paid by the amount withheld. Free tax filing for 2011 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free tax filing for 2011 You were a dual-status alien last year. Free tax filing for 2011 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. Free tax filing for 2011 However, for the part of the year that you were not present in the United States, you are a nonresident. Free tax filing for 2011 File Form 1040. Free tax filing for 2011 Print “Dual-Status Return” across the top. Free tax filing for 2011 Attach a statement showing your U. Free tax filing for 2011 S. Free tax filing for 2011 source income for the part of the year you were a nonresident. Free tax filing for 2011 You may use Form 1040NR as the statement. Free tax filing for 2011 Print “Dual-Status Statement” across the top. Free tax filing for 2011 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free tax filing for 2011 If you are an employee and you receive wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free tax filing for 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Free tax filing for 2011 If you are not an employee who receives wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free tax filing for 2011 For the 2013 calendar year, file your return by June 16, 2014. Free tax filing for 2011 For more information on when and where to file, see chapter 7 . Free tax filing for 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free tax filing for 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free tax filing for 2011 If you are a U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free tax filing for 2011 See Identification Number in chapter 5 for more information. Free tax filing for 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free tax filing for 2011 However, nonresident aliens married to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens or residents can choose to be treated as U. Free tax filing for 2011 S. Free tax filing for 2011 residents and file joint returns. Free tax filing for 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Free tax filing for 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free tax filing for 2011 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. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free tax filing for 2011 Your husband must file Form 1040NR or 1040NR-EZ. Free tax filing for 2011 No. Free tax filing for 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free tax filing for 2011 See Effect of Tax Treaties in chapter 1. Free tax filing for 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free tax filing for 2011 See chapter 6 . Free tax filing for 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free tax filing for 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free tax filing for 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Free tax filing for 2011 The brokerage company or payor of the dividends should withhold this tax at source. Free tax filing for 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free tax filing for 2011 If the capital gains and dividends are effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens and residents. Free tax filing for 2011 If you are a nonresident alien, 85% of any U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 See The 30% Tax in chapter 4. Free tax filing for 2011 If you are a nonresident alien and the scholarship is not from U. Free tax filing for 2011 S. Free tax filing for 2011 sources, it is not subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax. Free tax filing for 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources. Free tax filing for 2011 If your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources or you are a resident alien, your scholarship is subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax according to the following rules. Free tax filing for 2011 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. Free tax filing for 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free tax filing for 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Free tax filing for 2011 If you are not a candidate for a degree, your scholarship is taxable. Free tax filing for 2011 Nonresident aliens cannot claim the standard deduction. Free tax filing for 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free tax filing for 2011 You cannot claim the standard deduction allowed on Form 1040. Free tax filing for 2011 However, you can itemize any allowable deductions. Free tax filing for 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free tax filing for 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 See Itemized Deductions in chapter 5. Free tax filing for 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free tax filing for 2011 S. Free tax filing for 2011 citizens. Free tax filing for 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free tax filing for 2011 S. Free tax filing for 2011 tax return. Free tax filing for 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free tax filing for 2011 S. Free tax filing for 2011 nationals; and for students and business apprentices from India. Free tax filing for 2011 See Exemptions in chapter 5. Free tax filing for 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free tax filing for 2011 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. Free tax filing for 2011 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. Free tax filing for 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free tax filing for 2011 See chapter 6 for more information on dual-status aliens. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free tax filing for 2011 However, if you are married and choose to file a joint return with a U. Free tax filing for 2011 S. Free tax filing for 2011 citizen or resident spouse, you may be eligible for these credits. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 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. Free tax filing for 2011 See Social Security and Medicare Taxes in chapter 8. Free tax filing for 2011 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. Free tax filing for 2011 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. Free tax filing for 2011 Do not use Form 843 to request a refund of Additional Medicare Tax. Free tax filing for 2011 See Refund of Taxes Withheld in Error in chapter 8. Free tax filing for 2011 Before leaving the United States, aliens generally must obtain a certificate of compliance. Free tax filing for 2011 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free tax filing for 2011 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free tax filing for 2011 These forms are discussed in chapter 11. Free tax filing for 2011 Form 1040-C is not an annual U. Free tax filing for 2011 S. Free tax filing for 2011 income tax return. Free tax filing for 2011 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free tax filing for 2011 Chapters 5 and 7 discuss filing an annual U. Free tax filing for 2011 S. Free tax filing for 2011 income tax return. Free tax filing for 2011 . Free tax filing for 2011 I am a resident alien. Free tax filing for 2011 Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Free tax filing for 2011 However, there are exceptions. Free tax filing for 2011 See Effect of Tax Treaties in chapter 1. Free tax filing for 2011 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Free tax filing for 2011 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Free tax filing for 2011 S. Free tax filing for 2011 source income on which tax was not fully paid by the amount withheld. Free tax filing for 2011 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free tax filing for 2011 You were a dual-status alien last year. Free tax filing for 2011 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. Free tax filing for 2011 However, for the part of the year that you were not present in the United States, you are a nonresident. Free tax filing for 2011 File Form 1040. Free tax filing for 2011 Print “Dual-Status Return” across the top. Free tax filing for 2011 Attach a statement showing your U. Free tax filing for 2011 S. Free tax filing for 2011 source income for the part of the year you were a nonresident. Free tax filing for 2011 You may use Form 1040NR as the statement. Free tax filing for 2011 Print “Dual-Status Statement” across the top. Free tax filing for 2011 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free tax filing for 2011 If you are an employee and you receive wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free tax filing for 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Free tax filing for 2011 If you are not an employee who receives wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free tax filing for 2011 For the 2013 calendar year, file your return by June 16, 2014. Free tax filing for 2011 For more information on when and where to file, see chapter 7 . Free tax filing for 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free tax filing for 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free tax filing for 2011 If you are a U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free tax filing for 2011 See Identification Number in chapter 5 for more information. Free tax filing for 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free tax filing for 2011 However, nonresident aliens married to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens or residents can choose to be treated as U. Free tax filing for 2011 S. Free tax filing for 2011 residents and file joint returns. Free tax filing for 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Free tax filing for 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free tax filing for 2011 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. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free tax filing for 2011 Your husband must file Form 1040NR or 1040NR-EZ. Free tax filing for 2011 No. Free tax filing for 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free tax filing for 2011 See Effect of Tax Treaties in chapter 1. Free tax filing for 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free tax filing for 2011 See chapter 6 . Free tax filing for 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free tax filing for 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free tax filing for 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Free tax filing for 2011 The brokerage company or payor of the dividends should withhold this tax at source. Free tax filing for 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free tax filing for 2011 If the capital gains and dividends are effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens and residents. Free tax filing for 2011 If you are a nonresident alien, 85% of any U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 See The 30% Tax in chapter 4. Free tax filing for 2011 If you are a nonresident alien and the scholarship is not from U. Free tax filing for 2011 S. Free tax filing for 2011 sources, it is not subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax. Free tax filing for 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources. Free tax filing for 2011 If your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources or you are a resident alien, your scholarship is subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax according to the following rules. Free tax filing for 2011 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. Free tax filing for 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free tax filing for 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Free tax filing for 2011 If you are not a candidate for a degree, your scholarship is taxable. Free tax filing for 2011 Nonresident aliens cannot claim the standard deduction. Free tax filing for 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free tax filing for 2011 You cannot claim the standard deduction allowed on Form 1040. Free tax filing for 2011 However, you can itemize any allowable deductions. Free tax filing for 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free tax filing for 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 See Itemized Deductions in chapter 5. Free tax filing for 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free tax filing for 2011 S. Free tax filing for 2011 citizens. Free tax filing for 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free tax filing for 2011 S. Free tax filing for 2011 tax return. Free tax filing for 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free tax filing for 2011 S. Free tax filing for 2011 nationals; and for students and business apprentices from India. Free tax filing for 2011 See Exemptions in chapter 5. Free tax filing for 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free tax filing for 2011 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. Free tax filing for 2011 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. Free tax filing for 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free tax filing for 2011 See chapter 6 for more information on dual-status aliens. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free tax filing for 2011 However, if you are married and choose to file a joint return with a U. Free tax filing for 2011 S. Free tax filing for 2011 citizen or resident spouse, you may be eligible for these credits. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 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. Free tax filing for 2011 See Social Security and Medicare Taxes in chapter 8. Free tax filing for 2011 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. Free tax filing for 2011 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. Free tax filing for 2011 Do not use Form 843 to request a refund of Additional Medicare Tax. Free tax filing for 2011 See Refund of Taxes Withheld in Error in chapter 8. Free tax filing for 2011 Before leaving the United States, aliens generally must obtain a certificate of compliance. Free tax filing for 2011 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free tax filing for 2011 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free tax filing for 2011 These forms are discussed in chapter 11. Free tax filing for 2011 Form 1040-C is not an annual U. Free tax filing for 2011 S. Free tax filing for 2011 income tax return. Free tax filing for 2011 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free tax filing for 2011 Chapters 5 and 7 discuss filing an annual U. Free tax filing for 2011 S. Free tax filing for 2011 income tax return. Free tax filing for 2011 . Free tax filing for 2011 I am a nonresident alien with no dependents. Free tax filing for 2011 I am working temporarily for a U. Free tax filing for 2011 S. Free tax filing for 2011 company. Free tax filing for 2011 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. Free tax filing for 2011 S. Free tax filing for 2011 source income on which tax was not fully paid by the amount withheld. Free tax filing for 2011 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free tax filing for 2011 You were a dual-status alien last year. Free tax filing for 2011 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. Free tax filing for 2011 However, for the part of the year that you were not present in the United States, you are a nonresident. Free tax filing for 2011 File Form 1040. Free tax filing for 2011 Print “Dual-Status Return” across the top. Free tax filing for 2011 Attach a statement showing your U. Free tax filing for 2011 S. Free tax filing for 2011 source income for the part of the year you were a nonresident. Free tax filing for 2011 You may use Form 1040NR as the statement. Free tax filing for 2011 Print “Dual-Status Statement” across the top. Free tax filing for 2011 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free tax filing for 2011 If you are an employee and you receive wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free tax filing for 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Free tax filing for 2011 If you are not an employee who receives wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free tax filing for 2011 For the 2013 calendar year, file your return by June 16, 2014. Free tax filing for 2011 For more information on when and where to file, see chapter 7 . Free tax filing for 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free tax filing for 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free tax filing for 2011 If you are a U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free tax filing for 2011 See Identification Number in chapter 5 for more information. Free tax filing for 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free tax filing for 2011 However, nonresident aliens married to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens or residents can choose to be treated as U. Free tax filing for 2011 S. Free tax filing for 2011 residents and file joint returns. Free tax filing for 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Free tax filing for 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free tax filing for 2011 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. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free tax filing for 2011 Your husband must file Form 1040NR or 1040NR-EZ. Free tax filing for 2011 No. Free tax filing for 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free tax filing for 2011 See Effect of Tax Treaties in chapter 1. Free tax filing for 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free tax filing for 2011 See chapter 6 . Free tax filing for 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free tax filing for 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free tax filing for 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Free tax filing for 2011 The brokerage company or payor of the dividends should withhold this tax at source. Free tax filing for 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free tax filing for 2011 If the capital gains and dividends are effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens and residents. Free tax filing for 2011 If you are a nonresident alien, 85% of any U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 See The 30% Tax in chapter 4. Free tax filing for 2011 If you are a nonresident alien and the scholarship is not from U. Free tax filing for 2011 S. Free tax filing for 2011 sources, it is not subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax. Free tax filing for 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources. Free tax filing for 2011 If your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources or you are a resident alien, your scholarship is subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax according to the following rules. Free tax filing for 2011 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. Free tax filing for 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free tax filing for 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Free tax filing for 2011 If you are not a candidate for a degree, your scholarship is taxable. Free tax filing for 2011 Nonresident aliens cannot claim the standard deduction. Free tax filing for 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free tax filing for 2011 You cannot claim the standard deduction allowed on Form 1040. Free tax filing for 2011 However, you can itemize any allowable deductions. Free tax filing for 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free tax filing for 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 See Itemized Deductions in chapter 5. Free tax filing for 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free tax filing for 2011 S. Free tax filing for 2011 citizens. Free tax filing for 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free tax filing for 2011 S. Free tax filing for 2011 tax return. Free tax filing for 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free tax filing for 2011 S. Free tax filing for 2011 nationals; and for students and business apprentices from India. Free tax filing for 2011 See Exemptions in chapter 5. Free tax filing for 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free tax filing for 2011 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. Free tax filing for 2011 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. Free tax filing for 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free tax filing for 2011 See chapter 6 for more information on dual-status aliens. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free tax filing for 2011 However, if you are married and choose to file a joint return with a U. Free tax filing for 2011 S. Free tax filing for 2011 citizen or resident spouse, you may be eligible for these credits. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 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. Free tax filing for 2011 See Social Security and Medicare Taxes in chapter 8. Free tax filing for 2011 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. Free tax filing for 2011 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. Free tax filing for 2011 Do not use Form 843 to request a refund of Additional Medicare Tax. Free tax filing for 2011 See Refund of Taxes Withheld in Error in chapter 8. Free tax filing for 2011 Before leaving the United States, aliens generally must obtain a certificate of compliance. Free tax filing for 2011 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free tax filing for 2011 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free tax filing for 2011 These forms are discussed in chapter 11. Free tax filing for 2011 Form 1040-C is not an annual U. Free tax filing for 2011 S. Free tax filing for 2011 income tax return. Free tax filing for 2011 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free tax filing for 2011 Chapters 5 and 7 discuss filing an annual U. Free tax filing for 2011 S. Free tax filing for 2011 income tax return. Free tax filing for 2011 . Free tax filing for 2011 I came to the United States on June 30th of last year. Free tax filing for 2011 I have an H-1B Visa. Free tax filing for 2011 What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. Free tax filing for 2011 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. Free tax filing for 2011 However, for the part of the year that you were not present in the United States, you are a nonresident. Free tax filing for 2011 File Form 1040. Free tax filing for 2011 Print “Dual-Status Return” across the top. Free tax filing for 2011 Attach a statement showing your U. Free tax filing for 2011 S. Free tax filing for 2011 source income for the part of the year you were a nonresident. Free tax filing for 2011 You may use Form 1040NR as the statement. Free tax filing for 2011 Print “Dual-Status Statement” across the top. Free tax filing for 2011 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free tax filing for 2011 If you are an employee and you receive wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free tax filing for 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Free tax filing for 2011 If you are not an employee who receives wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free tax filing for 2011 For the 2013 calendar year, file your return by June 16, 2014. Free tax filing for 2011 For more information on when and where to file, see chapter 7 . Free tax filing for 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free tax filing for 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free tax filing for 2011 If you are a U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free tax filing for 2011 See Identification Number in chapter 5 for more information. Free tax filing for 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free tax filing for 2011 However, nonresident aliens married to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens or residents can choose to be treated as U. Free tax filing for 2011 S. Free tax filing for 2011 residents and file joint returns. Free tax filing for 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Free tax filing for 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free tax filing for 2011 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. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free tax filing for 2011 Your husband must file Form 1040NR or 1040NR-EZ. Free tax filing for 2011 No. Free tax filing for 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free tax filing for 2011 See Effect of Tax Treaties in chapter 1. Free tax filing for 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free tax filing for 2011 See chapter 6 . Free tax filing for 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free tax filing for 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free tax filing for 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Free tax filing for 2011 The brokerage company or payor of the dividends should withhold this tax at source. Free tax filing for 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free tax filing for 2011 If the capital gains and dividends are effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens and residents. Free tax filing for 2011 If you are a nonresident alien, 85% of any U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 See The 30% Tax in chapter 4. Free tax filing for 2011 If you are a nonresident alien and the scholarship is not from U. Free tax filing for 2011 S. Free tax filing for 2011 sources, it is not subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax. Free tax filing for 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources. Free tax filing for 2011 If your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources or you are a resident alien, your scholarship is subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax according to the following rules. Free tax filing for 2011 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. Free tax filing for 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free tax filing for 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Free tax filing for 2011 If you are not a candidate for a degree, your scholarship is taxable. Free tax filing for 2011 Nonresident aliens cannot claim the standard deduction. Free tax filing for 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free tax filing for 2011 You cannot claim the standard deduction allowed on Form 1040. Free tax filing for 2011 However, you can itemize any allowable deductions. Free tax filing for 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free tax filing for 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 See Itemized Deductions in chapter 5. Free tax filing for 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free tax filing for 2011 S. Free tax filing for 2011 citizens. Free tax filing for 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free tax filing for 2011 S. Free tax filing for 2011 tax return. Free tax filing for 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free tax filing for 2011 S. Free tax filing for 2011 nationals; and for students and business apprentices from India. Free tax filing for 2011 See Exemptions in chapter 5. Free tax filing for 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free tax filing for 2011 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. Free tax filing for 2011 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. Free tax filing for 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free tax filing for 2011 See chapter 6 for more information on dual-status aliens. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free tax filing for 2011 However, if you are married and choose to file a joint return with a U. Free tax filing for 2011 S. Free tax filing for 2011 citizen or resident spouse, you may be eligible for these credits. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 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. Free tax filing for 2011 See Social Security and Medicare Taxes in chapter 8. Free tax filing for 2011 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. Free tax filing for 2011 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. Free tax filing for 2011 Do not use Form 843 to request a refund of Additional Medicare Tax. Free tax filing for 2011 See Refund of Taxes Withheld in Error in chapter 8. Free tax filing for 2011 Before leaving the United States, aliens generally must obtain a certificate of compliance. Free tax filing for 2011 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free tax filing for 2011 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free tax filing for 2011 These forms are discussed in chapter 11. Free tax filing for 2011 Form 1040-C is not an annual U. Free tax filing for 2011 S. Free tax filing for 2011 income tax return. Free tax filing for 2011 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free tax filing for 2011 Chapters 5 and 7 discuss filing an annual U. Free tax filing for 2011 S. Free tax filing for 2011 income tax return. Free tax filing for 2011 . Free tax filing for 2011 When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free tax filing for 2011 If you file for the 2013 calendar year, your return is due April 15, 2014. Free tax filing for 2011 If you are not an employee who receives wages subject to U. Free tax filing for 2011 S. Free tax filing for 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free tax filing for 2011 For the 2013 calendar year, file your return by June 16, 2014. Free tax filing for 2011 For more information on when and where to file, see chapter 7 . Free tax filing for 2011 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free tax filing for 2011 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free tax filing for 2011 If you are a U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free tax filing for 2011 See Identification Number in chapter 5 for more information. Free tax filing for 2011 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free tax filing for 2011 However, nonresident aliens married to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens or residents can choose to be treated as U. Free tax filing for 2011 S. Free tax filing for 2011 residents and file joint returns. Free tax filing for 2011 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 Assuming both of you had these visas for all of last year, you are a resident alien. Free tax filing for 2011 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free tax filing for 2011 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. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free tax filing for 2011 Your husband must file Form 1040NR or 1040NR-EZ. Free tax filing for 2011 No. Free tax filing for 2011 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free tax filing for 2011 See Effect of Tax Treaties in chapter 1. Free tax filing for 2011 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free tax filing for 2011 See chapter 6 . Free tax filing for 2011 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free tax filing for 2011 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free tax filing for 2011 Dividends are generally taxed at a 30% (or lower treaty) rate. Free tax filing for 2011 The brokerage company or payor of the dividends should withhold this tax at source. Free tax filing for 2011 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free tax filing for 2011 If the capital gains and dividends are effectively connected with a U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free tax filing for 2011 S. Free tax filing for 2011 citizens and residents. Free tax filing for 2011 If you are a nonresident alien, 85% of any U. Free tax filing for 2011 S. Free tax filing for 2011 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. Free tax filing for 2011 See The 30% Tax in chapter 4. Free tax filing for 2011 If you are a nonresident alien and the scholarship is not from U. Free tax filing for 2011 S. Free tax filing for 2011 sources, it is not subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax. Free tax filing for 2011 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources. Free tax filing for 2011 If your scholarship is from U. Free tax filing for 2011 S. Free tax filing for 2011 sources or you are a resident alien, your scholarship is subject to U. Free tax filing for 2011 S. Free tax filing for 2011 tax according to the following rules. Free tax filing for 2011 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. Free tax filing for 2011 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free tax filing for 2011 See Scholarships and Fellowship Grants in chapter 3 for more information. Free tax filing for 2011 If you are not a candidate for a degree, your scholarship is taxable. Free tax filing for 2011 Nonresident aliens cannot claim the standard deduction. Free tax filing for 2011 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free tax filing for 2011 You cannot claim the standard deduction allowed on Form 1040. Free tax filing for 2011 However, you can itemize any allowable deductions. Free tax filing for 2011 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free tax filing for 2011 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free tax filing for 2011 S. Free tax filing for 2011 trade or business. Free tax filing for 2011 See Itemized Deductions in chapter 5. Free tax filing for 2011 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free tax filing for 2011 S. Free tax filing for 2011 citizens. Free tax filing for 2011 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free tax filing for 2011 S. Free tax filing for 2011 tax return. Free tax filing for 2011 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free tax filing for 2011 S. Free tax filing for 2011 nationals; and for students and business apprentices from India. Free tax filing for 2011 See Exemptions in chapter 5. Free tax filing for 2011 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free tax filing for 2011 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. Free tax filing for 2011 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. Free tax filing for 2011 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free tax filing for 2011 See chapter 6 for more information on dual-status aliens. Free tax filing for 2011 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free tax filing for 2011 However, if you are married and choose to file a joint return with a U. Free tax filing for 2011 S. Free tax filing for 2011 citizen or resident spouse, you may be eligible for these credits. Free tax filing for 2011 See Nonresident Spouse Treated as a Resident in chapter 1. Free tax filing for 2011 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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Rural Development

Through various programs, the Department of Agriculture's Rural Development works to improve the economy and quality of life of rural America.

Contact the Agency or Department

Website: Rural Development

Contact In-Person: Find an Office in Your State

Address: USDA Rural Development, Room 205-W
1400 Independence Ave SW

Washington, DC 20250-0107

Phone Number: (202) 720-4581

TTY: (800) 877-8339 (Federal Relay Service)

The Free Tax Filing For 2011

Free tax filing for 2011 6. Free tax filing for 2011   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics (LITCs). Free tax filing for 2011 Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free tax filing for 2011 Free help with your tax return. Free tax filing for 2011   You can get free help preparing your return nationwide from IRS-certified volunteers. Free tax filing for 2011 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free tax filing for 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax filing for 2011 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free tax filing for 2011 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free tax filing for 2011 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free tax filing for 2011 gov, download the IRS2Go app, or call 1-800-906-9887. Free tax filing for 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax filing for 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free tax filing for 2011 aarp. Free tax filing for 2011 org/money/taxaide or call 1-888-227-7669. Free tax filing for 2011 For more information on these programs, go to IRS. Free tax filing for 2011 gov and enter “VITA” in the search box. Free tax filing for 2011 Internet. Free tax filing for 2011    IRS. Free tax filing for 2011 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free tax filing for 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax filing for 2011 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free tax filing for 2011 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free tax filing for 2011 gov or download the IRS2Go app and select the Refund Status option. Free tax filing for 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax filing for 2011 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free tax filing for 2011 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax filing for 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax filing for 2011 Use the Interactive Tax Assistant (ITA) to research your tax questions. Free tax filing for 2011 No need to wait on the phone or stand in line. Free tax filing for 2011 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free tax filing for 2011 When you reach the response screen, you can print the entire interview and the final response for your records. Free tax filing for 2011 New subject areas are added on a regular basis. Free tax filing for 2011  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free tax filing for 2011 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free tax filing for 2011 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free tax filing for 2011 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free tax filing for 2011 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free tax filing for 2011 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free tax filing for 2011 You can also ask the IRS to mail a return or an account transcript to you. Free tax filing for 2011 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free tax filing for 2011 gov or by calling 1-800-908-9946. Free tax filing for 2011 Tax return and tax account transcripts are generally available for the current year and the past three years. Free tax filing for 2011 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free tax filing for 2011 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free tax filing for 2011 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free tax filing for 2011 Check the status of your amended return using Where's My Amended Return? Go to IRS. Free tax filing for 2011 gov and enter Where's My Amended Return? in the search box. Free tax filing for 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax filing for 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax filing for 2011 Make a payment using one of several safe and convenient electronic payment options available on IRS. Free tax filing for 2011 gov. Free tax filing for 2011 Select the Payment tab on the front page of IRS. Free tax filing for 2011 gov for more information. Free tax filing for 2011 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free tax filing for 2011 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free tax filing for 2011 gov. Free tax filing for 2011 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free tax filing for 2011 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free tax filing for 2011 gov. Free tax filing for 2011 Request an Electronic Filing PIN by going to IRS. Free tax filing for 2011 gov and entering Electronic Filing PIN in the search box. Free tax filing for 2011 Download forms, instructions and publications, including accessible versions for people with disabilities. Free tax filing for 2011 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free tax filing for 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free tax filing for 2011 An employee can answer questions about your tax account or help you set up a payment plan. Free tax filing for 2011 Before you visit, check the Office Locator on IRS. Free tax filing for 2011 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free tax filing for 2011 If you have a special need, such as a disability, you can request an appointment. Free tax filing for 2011 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free tax filing for 2011 Apply for an Employer Identification Number (EIN). Free tax filing for 2011 Go to IRS. Free tax filing for 2011 gov and enter Apply for an EIN in the search box. Free tax filing for 2011 Read the Internal Revenue Code, regulations, or other official guidance. Free tax filing for 2011 Read Internal Revenue Bulletins. Free tax filing for 2011 Sign up to receive local and national tax news and more by email. Free tax filing for 2011 Just click on “subscriptions” above the search box on IRS. Free tax filing for 2011 gov and choose from a variety of options. Free tax filing for 2011    Phone. Free tax filing for 2011 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free tax filing for 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax filing for 2011 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free tax filing for 2011 gov, or download the IRS2Go app. Free tax filing for 2011 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free tax filing for 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax filing for 2011 Most VITA and TCE sites offer free electronic filing. Free tax filing for 2011 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free tax filing for 2011 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free tax filing for 2011 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free tax filing for 2011 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free tax filing for 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax filing for 2011 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax filing for 2011 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax filing for 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax filing for 2011 Note, the above information is for our automated hotline. Free tax filing for 2011 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free tax filing for 2011 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free tax filing for 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax filing for 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax filing for 2011 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free tax filing for 2011 You should receive your order within 10 business days. Free tax filing for 2011 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free tax filing for 2011 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free tax filing for 2011 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free tax filing for 2011 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free tax filing for 2011 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free tax filing for 2011    Walk-in. Free tax filing for 2011 You can find a selection of forms, publications and services — in-person. Free tax filing for 2011 Products. Free tax filing for 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax filing for 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free tax filing for 2011 Services. Free tax filing for 2011 You can walk in to your local TAC for face-to-face tax help. Free tax filing for 2011 An employee can answer questions about your tax account or help you set up a payment plan. Free tax filing for 2011 Before visiting, use the Office Locator tool on IRS. Free tax filing for 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free tax filing for 2011    Mail. Free tax filing for 2011 You can send your order for forms, instructions, and publications to the address below. Free tax filing for 2011 You should receive a response within 10 business days after your request is received. Free tax filing for 2011 Internal Revenue Service 1201 N. Free tax filing for 2011 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free tax filing for 2011 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax filing for 2011 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free tax filing for 2011   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free tax filing for 2011 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free tax filing for 2011 You face (or your business is facing) an immediate threat of adverse action. Free tax filing for 2011 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free tax filing for 2011   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free tax filing for 2011 Here's why we can help: TAS is an independent organization within the IRS. Free tax filing for 2011 Our advocates know how to work with the IRS. Free tax filing for 2011 Our services are free and tailored to meet your needs. Free tax filing for 2011 We have offices in every state, the District of Columbia, and Puerto Rico. Free tax filing for 2011   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free tax filing for 2011   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free tax filing for 2011 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free tax filing for 2011 Low Income Taxpayer Clinics (LITCs). Free tax filing for 2011   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free tax filing for 2011 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free tax filing for 2011 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free tax filing for 2011 Prev  Up  Next   Home   More Online Publications