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