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Irs File

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Irs File

Irs file Part Two -   Excise Taxes Other Than Fuel Taxes Table of Contents 3. Irs file   Environmental TaxesOil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax 4. Irs file   Communications and Air Transportation TaxesUncollected Tax Report Communications TaxLocal-only service. Irs file Private communication service. Irs file Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes 5. Irs file   Manufacturers TaxesImporter. Irs file Use considered sale. Irs file Lease considered sale. Irs file Bonus goods. Irs file Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Irs file Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Irs file CoalExported. Irs file Taxable TiresQualifying intercity or local bus. Irs file Qualifying school bus. Irs file Gas Guzzler TaxVehicles not subject to tax. Irs file Imported automobiles. Irs file VaccinesConditions to allowance. Irs file Taxable Medical Devices 6. Irs file   Retail Tax on Heavy Trucks, Trailers, and TractorsHighway vehicle. Irs file Vehicles not considered highway vehicles. Irs file Idling reduction device. Irs file Separate purchase. Irs file Leases. Irs file Exported vehicle. Irs file Tax on resale of tax-paid trailers and semitrailers. Irs file Use treated as sale. Irs file Sale. Irs file Long-term lease. Irs file Short-term lease. Irs file Related person. Irs file Exclusions from tax base. Irs file Sales not at arm's length. Irs file Installment sales. Irs file Repairs and modifications. Irs file Further manufacture. Irs file Rail trailers and rail vans. Irs file Parts and accessories. Irs file Trash containers. Irs file House trailers. Irs file Camper coaches or bodies for self-propelled mobile homes. Irs file Farm feed, seed, and fertilizer equipment. Irs file Ambulances and hearses. Irs file Truck-tractors. Irs file Concrete mixers. Irs file Registration requirement. Irs file Further manufacture. Irs file 7. Irs file   Ship Passenger Tax 8. Irs file   Foreign Insurance TaxesPremium. Irs file 9. Irs file   Obligations Not in Registered Form 10. Irs file   Indoor Tanning Services Tax 11. Irs file   Patient-Centered Outcomes Research Fee Prev  Up  Next   Home   More Online Publications
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The Irs File

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