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1040ez Form 2013 Pdf

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1040ez Form 2013 Pdf

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

The 1040ez Form 2013 Pdf

1040ez form 2013 pdf 14. 1040ez form 2013 pdf   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. 1040ez form 2013 pdf Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040ez form 2013 pdf Custom application of fertilizer and pesticide. 1040ez form 2013 pdf Fuel not used for farming. 1040ez form 2013 pdf Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. 1040ez form 2013 pdf Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. 1040ez form 2013 pdf You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. 1040ez form 2013 pdf Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. 1040ez form 2013 pdf The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. 1040ez form 2013 pdf Use on a farm for farming purposes. 1040ez form 2013 pdf Off-highway business use. 1040ez form 2013 pdf Uses other than as a fuel in a propulsion engine, such as home use. 1040ez form 2013 pdf Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. 1040ez form 2013 pdf See Publication 510, Excise Taxes, for more information. 1040ez form 2013 pdf Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. 1040ez form 2013 pdf Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. 1040ez form 2013 pdf See Table 14-1 for a list of available fuel tax credits and refunds. 1040ez form 2013 pdf Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. 1040ez form 2013 pdf Farm. 1040ez form 2013 pdf   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. 1040ez form 2013 pdf It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. 1040ez form 2013 pdf A fish farm is an area where fish are grown or raised and not merely caught or harvested. 1040ez form 2013 pdf Table 14-1. 1040ez form 2013 pdf Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. 1040ez form 2013 pdf Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. 1040ez form 2013 pdf 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. 1040ez form 2013 pdf See Reg. 1040ez form 2013 pdf 48. 1040ez form 2013 pdf 6427-10 (b)(1) for the definition of a blocked pump. 1040ez form 2013 pdf 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. 1040ez form 2013 pdf It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. 1040ez form 2013 pdf Farming purposes. 1040ez form 2013 pdf   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. 1040ez form 2013 pdf To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 1040ez form 2013 pdf To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 1040ez form 2013 pdf To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 1040ez form 2013 pdf To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 1040ez form 2013 pdf For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 1040ez form 2013 pdf The more-than-one-half test applies separately to each commodity. 1040ez form 2013 pdf Commodity means a single raw product. 1040ez form 2013 pdf For example, apples and peaches are two separate commodities. 1040ez form 2013 pdf To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. 1040ez form 2013 pdf Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. 1040ez form 2013 pdf   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. 1040ez form 2013 pdf Therefore, you can still claim the credit or refund for the fuel so used. 1040ez form 2013 pdf However, see Custom application of fertilizer and pesticide, later. 1040ez form 2013 pdf If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. 1040ez form 2013 pdf Buyer of fuel, including undyed diesel fuel or undyed kerosene. 1040ez form 2013 pdf   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. 1040ez form 2013 pdf For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. 1040ez form 2013 pdf Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040ez form 2013 pdf   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. 1040ez form 2013 pdf However, see Custom application of fertilizer and pesticide, next. 1040ez form 2013 pdf Also see Dyed Diesel Fuel and Dyed Kerosene, later. 1040ez form 2013 pdf Example. 1040ez form 2013 pdf Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. 1040ez form 2013 pdf Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. 1040ez form 2013 pdf In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. 1040ez form 2013 pdf Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. 1040ez form 2013 pdf Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. 1040ez form 2013 pdf No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. 1040ez form 2013 pdf In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. 1040ez form 2013 pdf Custom application of fertilizer and pesticide. 1040ez form 2013 pdf   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. 1040ez form 2013 pdf Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 1040ez form 2013 pdf For applicators using highway vehicles, only the fuel used on the farm is exempt. 1040ez form 2013 pdf Fuel used traveling on the highway to and from the farm is taxable. 1040ez form 2013 pdf Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. 1040ez form 2013 pdf For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 1040ez form 2013 pdf For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. 1040ez form 2013 pdf A sample waiver is included as Model Waiver L in the appendix of Publication 510. 1040ez form 2013 pdf A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. 1040ez form 2013 pdf To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. 1040ez form 2013 pdf However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. 1040ez form 2013 pdf Fuel not used for farming. 1040ez form 2013 pdf   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. 1040ez form 2013 pdf Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. 1040ez form 2013 pdf For personal use, such as lawn mowing. 1040ez form 2013 pdf In processing, packaging, freezing, or canning operations. 1040ez form 2013 pdf In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 1040ez form 2013 pdf All-terrain vehicles (ATVs). 1040ez form 2013 pdf   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. 1040ez form 2013 pdf Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. 1040ez form 2013 pdf If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. 1040ez form 2013 pdf Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. 1040ez form 2013 pdf For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. 1040ez form 2013 pdf Excise tax applies to the fuel used by the truck on the highways. 1040ez form 2013 pdf In this situation, undyed (taxed) fuel should be purchased for the truck. 1040ez form 2013 pdf You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. 1040ez form 2013 pdf You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. 1040ez form 2013 pdf Penalty. 1040ez form 2013 pdf   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. 1040ez form 2013 pdf The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 1040ez form 2013 pdf After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 1040ez form 2013 pdf For more information on this penalty, see Publication 510. 1040ez form 2013 pdf Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. 1040ez form 2013 pdf Off-highway business use. 1040ez form 2013 pdf   This is any use of fuel in a trade or business or in an income-producing activity. 1040ez form 2013 pdf The use must not be in a highway vehicle registered or required to be registered for use on public highways. 1040ez form 2013 pdf Off-highway business use generally does not include any use in a recreational motorboat. 1040ez form 2013 pdf Examples. 1040ez form 2013 pdf   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. 1040ez form 2013 pdf In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. 1040ez form 2013 pdf   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 1040ez form 2013 pdf For more information, see Publication 510. 1040ez form 2013 pdf Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. 1040ez form 2013 pdf This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. 1040ez form 2013 pdf Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. 1040ez form 2013 pdf How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. 1040ez form 2013 pdf The basic rules for claiming credits and refunds are listed in Table 14-2 . 1040ez form 2013 pdf Table 14-2. 1040ez form 2013 pdf Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. 1040ez form 2013 pdf   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. 1040ez form 2013 pdf Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. 1040ez form 2013 pdf You do not have to use any special form, but the records should establish the following information. 1040ez form 2013 pdf The total number of gallons bought and used during the period covered by your claim. 1040ez form 2013 pdf The dates of the purchases. 1040ez form 2013 pdf The names and addresses of suppliers and amounts bought from each during the period covered by your claim. 1040ez form 2013 pdf The nontaxable use for which you used the fuel. 1040ez form 2013 pdf The number of gallons used for each nontaxable use. 1040ez form 2013 pdf It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. 1040ez form 2013 pdf For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. 1040ez form 2013 pdf Credit or refund. 1040ez form 2013 pdf   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. 1040ez form 2013 pdf If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. 1040ez form 2013 pdf Credit only. 1040ez form 2013 pdf   You can claim the following taxes only as a credit on your income tax return. 1040ez form 2013 pdf Tax on gasoline and aviation gasoline you used on a farm for farming purposes. 1040ez form 2013 pdf Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. 1040ez form 2013 pdf Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. 1040ez form 2013 pdf Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. 1040ez form 2013 pdf Do not claim a credit for any excise tax for which you have filed a refund claim. 1040ez form 2013 pdf How to claim a credit. 1040ez form 2013 pdf   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. 1040ez form 2013 pdf Individuals. 1040ez form 2013 pdf   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. 1040ez form 2013 pdf If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 1040ez form 2013 pdf Partnership. 1040ez form 2013 pdf   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 1040ez form 2013 pdf , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. 1040ez form 2013 pdf Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. 1040ez form 2013 pdf An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. 1040ez form 2013 pdf S. 1040ez form 2013 pdf Return of Income for Electing Large Partnerships. 1040ez form 2013 pdf Other entities. 1040ez form 2013 pdf   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. 1040ez form 2013 pdf When to claim a credit. 1040ez form 2013 pdf   You can claim a fuel tax credit on your income tax return for the year you used the fuel. 1040ez form 2013 pdf You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 1040ez form 2013 pdf A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. 1040ez form 2013 pdf Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. 1040ez form 2013 pdf Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). 1040ez form 2013 pdf The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 1040ez form 2013 pdf If you file Form 720, you can use its Schedule C for your refund claims for the quarter. 1040ez form 2013 pdf See the Instructions for Form 720. 1040ez form 2013 pdf Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. 1040ez form 2013 pdf You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. 1040ez form 2013 pdf This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. 1040ez form 2013 pdf If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. 1040ez form 2013 pdf If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. 1040ez form 2013 pdf Only one claim can be filed for a quarter. 1040ez form 2013 pdf You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. 1040ez form 2013 pdf You must claim a credit on your income tax return for the tax. 1040ez form 2013 pdf How to file a quarterly claim. 1040ez form 2013 pdf   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. 1040ez form 2013 pdf Send it to the address shown in the instructions. 1040ez form 2013 pdf If you file Form 720, you can use its Schedule C for your refund claims. 1040ez form 2013 pdf See the Instructions for Form 720. 1040ez form 2013 pdf When to file a quarterly claim. 1040ez form 2013 pdf   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. 1040ez form 2013 pdf If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. 1040ez form 2013 pdf    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. 1040ez form 2013 pdf 001 per gallon is generally not subject to credit or refund. 1040ez form 2013 pdf Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. 1040ez form 2013 pdf Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. 1040ez form 2013 pdf Cash method. 1040ez form 2013 pdf   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. 1040ez form 2013 pdf If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. 1040ez form 2013 pdf If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. 1040ez form 2013 pdf Example. 1040ez form 2013 pdf Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. 1040ez form 2013 pdf On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. 1040ez form 2013 pdf Then, on Form 4136, she claimed the $110 as a credit. 1040ez form 2013 pdf Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. 1040ez form 2013 pdf Accrual method. 1040ez form 2013 pdf   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. 1040ez form 2013 pdf It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. 1040ez form 2013 pdf Example. 1040ez form 2013 pdf Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. 1040ez form 2013 pdf On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. 1040ez form 2013 pdf On Form 4136, Patty claims the $155 as a credit. 1040ez form 2013 pdf She reports the $155 as other income on line 8b of her 2012 Schedule F. 1040ez form 2013 pdf Prev  Up  Next   Home   More Online Publications