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How To File Federal And State Taxes For Free

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How To File Federal And State Taxes For Free

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

If you plan to buy toys for the kids in your life, choose age-appropriate toys and look for labels with safety advice. For young children, avoid toys with small parts, sharp edges, and electric toys that can heat up. Always purchase safety gear in addition to sports-related gifts or ride-on toys, such as bicycles or skateboards. Get additional toy safety tips from the Consumer Product Safety Commission (PDF).

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Celebrate on a Budget

The holidays can be expensive, but you don't have to break the bank to celebrate. Take a few minutes to decide how much you can afford to spend on gifts, travel, parties, decorations, and other holiday expenses. Once you've created a spending plan, keep track of your purchases. 

Shopping online can help you stick to a budget as you'll avoid the temptation of store displays and may be able to use coupons and promotion codes. Before you buy, look for free shipping offers; check ordering deadlines to ensure that your gifts will arrive on time; and read the return policy.

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Give the Gift of Service

Sometimes the greatest gift you can give to others is service. Studies show that reading to a child just three hours a week significantly improves his or her reading skills. If you help out at a local soup kitchen or food bank, you are directly providing meals to hungry individuals.

Find volunteer opportunities in your area, or create your own and recruit others.

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Find Seasonal Employment

Even in a tough economy, businesses need extra help around the holidays. Seasonal employment can help supplement your income and potentially lead to a permanent position. If you need to update your resume, check out resume and interview tips to help you stand out in the job market. Get online tools and resources to help with your job search.

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Get Through the Holiday Blues

The holidays aren't joyous for everyone. This time of year can bring stress and feelings of loneliness. Exercise, focusing on positive relationships, and doing things that you find rewarding can help with depression. Get tips on what to do if you feel depressed. Keep in mind that winter depression could be a sign of seasonal affective disorder (SAD), which may be caused by the lack of sunlight. Treatment for SAD is much like other forms of depression, but also involves light therapy.

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Be Safe and Save Money with LED Lights

Electricity bills can grow during the holidays if you decorate with strings of lights. Consider switching to LED (light-emitting diode) holiday lights to save energy and money. In addition to the energy and cost savings, LED lights are much cooler than incandescent bulbs, reducing the risk of fires.

Every holiday season, fires claim lives and cost millions in damage. To prevent holiday fires in your home, use nonflammable decorations; do not overload electrical sockets; regularly water Christmas trees; and avoid the use of lit candles. As you should do year-round, ensure that your smoke alarms are working.

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Pay Attention to Food Portions and Exercise

The holidays are a wonderful time to celebrate with family and friends, but celebrations sometimes involve over-indulging in sweet treats and heavy foods. Even if you only gain one or two pounds during the holidays, these gains can add up over the years. The holidays are probably not the ideal time to try to lose weight, but you can take steps to maintain your weight.

Read 10 tips on how to enjoy your food, but eat less of it (PDF) and learn how to make exercise and physical activity a regular part of your day.

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Pack for Hassle-Free Air Travel

You can get through the airport security line faster by traveling with unwrapped gifts and following the "3-1-1 rule" when carrying on liquids. You may have favorite liquid food items (like cranberry sauce or special dips) that you want to share during the holidays, but it's best to put such items in your checked bag or ship them ahead of time. If you need last-minute information about what you can and can't bring through security, use the My TSA app or mobile website. Get more helpful hints for holiday travelers.

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Reduce Holiday Waste

The holiday season includes many opportunities to reduce waste, recycle, and reuse items. Did you know that about 40 percent of all battery sales occur during the holiday season? Consider buying rechargeable batteries (and a charger) for electronic gifts to help reduce the amount of harmful materials thrown away. After the holidays, look for ways to recycle your tree instead of sending it to a landfill. If you plan to send greeting cards, consider purchasing ones that are made of recycled paper or sending electronic greetings.

Get more ideas on how to reduce waste, save money, and help the environment.

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Keep Food Safe

Holiday buffets are convenient ways to entertain a crowd, but leaving food out for long periods of time can invite bacteria that cause foodborne illness. To keep your holiday foods safe, cook them thoroughly; use shallow containers; never leave them sitting out for more than two hours; and keep them at the appropriate temperature. Get more food safety tips to help keep your guests healthy.

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The How To File Federal And State Taxes For Free

How to file federal and state taxes for free Index A Actuarial Tables, Actuarial Tables How to use, How To Use Actuarial Tables Unisex, Unisex Annuity Tables Adjustments to total cost, Adjustments Annuity starting date, The annuity starting date Assistance (see Tax help) D Death benefit exclusion, Death benefit exclusion. How to file federal and state taxes for free E Election Post-June 1986 contributions, Contributions made both before July 1986 and after June 1986. How to file federal and state taxes for free , Annuity received after June 30, 1986. How to file federal and state taxes for free Pre-July 1986 contributions, Contributions made both before July 1986 and after June 1986. How to file federal and state taxes for free Employment abroad, Foreign employment. How to file federal and state taxes for free Exclusion limited to net cost, Exclusion limited to net cost. How to file federal and state taxes for free Exclusion not limited to net cost, Exclusion not limited to net cost. How to file federal and state taxes for free Exclusion ratio, Step 3. How to file federal and state taxes for free Expected return, Expected Return F Fixed period annuity, Types of pensions and annuities. How to file federal and state taxes for free , Fixed period annuity. How to file federal and state taxes for free Foreign employment, Foreign employment. How to file federal and state taxes for free Free tax services, Free help with your tax return. How to file federal and state taxes for free G General Rule Who must use the, Who must use the General Rule. How to file federal and state taxes for free H Help (see Tax help) Help from IRS, Help from IRS. How to file federal and state taxes for free , Request for a ruling. How to file federal and state taxes for free , Free IRS help. How to file federal and state taxes for free , Requesting a Ruling on Taxation of Annuity I Increase in payments, Increase in annuity payments. How to file federal and state taxes for free Investment in the contract, Investment in the Contract J Joint and survivor annuities, Types of pensions and annuities. How to file federal and state taxes for free , Joint and survivor annuities. How to file federal and state taxes for free N Net cost, Net cost. How to file federal and state taxes for free Nonqualified employee plans, General Information P Part-year payments, Part-year payments. How to file federal and state taxes for free Periodic payments, taxation of, Taxation of Periodic Payments Publications (see Tax help) Q Qualified plans, Introduction R Refund feature, Refund feature. How to file federal and state taxes for free Ruling request, Request for a ruling. How to file federal and state taxes for free , Requesting a Ruling on Taxation of Annuity S Single life annuity, Single life annuity. How to file federal and state taxes for free Survivor annuities, Different payments to survivor. How to file federal and state taxes for free T Tax help, How To Get Tax Help Taxable part of annuity How to compute the, Computation Under the General Rule Worksheets, Worksheet I For Determining Taxable Annuity Under Regulations Section 1. How to file federal and state taxes for free 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity, Worksheet II For Determining Taxable Annuity Under Regulations Section 1. How to file federal and state taxes for free 72-6(d)(6) Election For Joint and Survivor Annuity TTY/TDD information, How To Get Tax Help Types of pensions and annuities, Types of pensions and annuities. How to file federal and state taxes for free V Variable annuities, Types of pensions and annuities. How to file federal and state taxes for free , Variable annuities. How to file federal and state taxes for free W Withholding of tax, Withholding tax and estimated tax. How to file federal and state taxes for free Prev  Up     Home   More Online Publications