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2009 turbotax download 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. 2009 turbotax download . 2009 turbotax download What is the difference between a resident alien and a nonresident alien for tax purposes? . 2009 turbotax download 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? . 2009 turbotax download I am a student with an F-1 Visa. 2009 turbotax download I was told that I was an exempt individual. 2009 turbotax download Does this mean I am exempt from paying U. 2009 turbotax download S. 2009 turbotax download tax? . 2009 turbotax download I am a resident alien. 2009 turbotax download Can I claim any treaty benefits? . 2009 turbotax download I am a nonresident alien with no dependents. 2009 turbotax download I am working temporarily for a U. 2009 turbotax download S. 2009 turbotax download company. 2009 turbotax download What return do I file? . 2009 turbotax download I came to the United States on June 30th of last year. 2009 turbotax download I have an H-1B Visa. 2009 turbotax download What is my tax status, resident alien or nonresident alien? 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2009 turbotax download S. 2009 turbotax download source income on which tax was not fully paid by the amount withheld. 2009 turbotax download You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2009 turbotax download You were a dual-status alien last year. 2009 turbotax download 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. 2009 turbotax download However, for the part of the year that you were not present in the United States, you are a nonresident. 2009 turbotax download File Form 1040. 2009 turbotax download Print “Dual-Status Return” across the top. 2009 turbotax download Attach a statement showing your U. 2009 turbotax download S. 2009 turbotax download source income for the part of the year you were a nonresident. 2009 turbotax download You may use Form 1040NR as the statement. 2009 turbotax download Print “Dual-Status Statement” across the top. 2009 turbotax download See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2009 turbotax download If you are an employee and you receive wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 turbotax download If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 turbotax download If you are not an employee who receives wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 turbotax download For the 2013 calendar year, file your return by June 16, 2014. 2009 turbotax download For more information on when and where to file, see chapter 7 . 2009 turbotax download A social security number (SSN) must be furnished on returns, statements, 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turbotax download residents and file joint returns. 2009 turbotax download For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download Assuming both of you had these visas for all of last year, you are a resident alien. 2009 turbotax download Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 turbotax download 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. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 turbotax download Your husband must file Form 1040NR or 1040NR-EZ. 2009 turbotax download No. 2009 turbotax download A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 turbotax download See Effect of Tax Treaties in chapter 1. 2009 turbotax download You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 turbotax download See chapter 6 . 2009 turbotax download The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business. 2009 turbotax download Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 turbotax download See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 turbotax download Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 turbotax download The brokerage company or payor of the dividends should withhold this tax at source. 2009 turbotax download If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 turbotax download If the capital gains and dividends are effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 turbotax download S. 2009 turbotax download citizens and residents. 2009 turbotax download If you are a nonresident alien, 85% of any U. 2009 turbotax download S. 2009 turbotax download 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. 2009 turbotax download See The 30% Tax in chapter 4. 2009 turbotax download If you are a nonresident alien and the scholarship is not from U. 2009 turbotax download S. 2009 turbotax download sources, it is not subject to U. 2009 turbotax download S. 2009 turbotax download tax. 2009 turbotax download See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2009 turbotax download S. 2009 turbotax download sources. 2009 turbotax download If your scholarship is from U. 2009 turbotax download S. 2009 turbotax download sources or you are a resident alien, your scholarship is subject to U. 2009 turbotax download S. 2009 turbotax download tax according to the following rules. 2009 turbotax download 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. 2009 turbotax download However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2009 turbotax download See Scholarships and Fellowship Grants in chapter 3 for more information. 2009 turbotax download If you are not a candidate for a degree, your scholarship is taxable. 2009 turbotax download Nonresident aliens cannot claim the standard deduction. 2009 turbotax download However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2009 turbotax download You cannot claim the standard deduction allowed on Form 1040. 2009 turbotax download However, you can itemize any allowable deductions. 2009 turbotax download Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2009 turbotax download However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2009 turbotax download S. 2009 turbotax download trade or business. 2009 turbotax download See Itemized Deductions in chapter 5. 2009 turbotax download Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 turbotax download S. 2009 turbotax download citizens. 2009 turbotax download However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 turbotax download S. 2009 turbotax download tax return. 2009 turbotax download There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 turbotax download S. 2009 turbotax download nationals; and for students and business apprentices from India. 2009 turbotax download See Exemptions in chapter 5. 2009 turbotax download As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 turbotax download 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. 2009 turbotax download 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. 2009 turbotax download You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 turbotax download If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 turbotax download See chapter 6 for more information on dual-status aliens. 2009 turbotax download If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 turbotax download However, if you are married and choose to file a joint return with a U. 2009 turbotax download S. 2009 turbotax download citizen or resident spouse, you may be eligible for these credits. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download 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 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You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2009 turbotax download These forms are discussed in chapter 11. 2009 turbotax download Form 1040-C is not an annual U. 2009 turbotax download S. 2009 turbotax download income tax return. 2009 turbotax download If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2009 turbotax download Chapters 5 and 7 discuss filing an annual U. 2009 turbotax download S. 2009 turbotax download income tax return. 2009 turbotax download . 2009 turbotax download 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. 2009 turbotax download These are the same rates that apply to U. 2009 turbotax download S. 2009 turbotax download citizens and residents. 2009 turbotax download Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2009 turbotax download The term “exempt individual” does not refer to someone exempt from U. 2009 turbotax download S. 2009 turbotax download tax. 2009 turbotax download 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. 2009 turbotax download See chapter 1 . 2009 turbotax download Generally, you cannot claim tax treaty benefits as a resident alien. 2009 turbotax download However, there are exceptions. 2009 turbotax download See Effect of Tax Treaties in chapter 1. 2009 turbotax download See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2009 turbotax download You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2009 turbotax download S. 2009 turbotax download source income on which tax was not fully paid by the amount withheld. 2009 turbotax download You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2009 turbotax download You were a dual-status alien last year. 2009 turbotax download 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. 2009 turbotax download However, for the part of the year that you were not present in the United States, you are a nonresident. 2009 turbotax download File Form 1040. 2009 turbotax download Print “Dual-Status Return” across the top. 2009 turbotax download Attach a statement showing your U. 2009 turbotax download S. 2009 turbotax download source income for the part of the year you were a nonresident. 2009 turbotax download You may use Form 1040NR as the statement. 2009 turbotax download Print “Dual-Status Statement” across the top. 2009 turbotax download See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2009 turbotax download If you are an employee and you receive wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 turbotax download If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 turbotax download If you are not an employee who receives wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 turbotax download For the 2013 calendar year, file your return by June 16, 2014. 2009 turbotax download For more information on when and where to file, see chapter 7 . 2009 turbotax download A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2009 turbotax download If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2009 turbotax download If you are a U. 2009 turbotax download S. 2009 turbotax download 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. 2009 turbotax download Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2009 turbotax download See Identification Number in chapter 5 for more information. 2009 turbotax download Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2009 turbotax download However, nonresident aliens married to U. 2009 turbotax download S. 2009 turbotax download citizens or residents can choose to be treated as U. 2009 turbotax download S. 2009 turbotax download residents and file joint returns. 2009 turbotax download For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download Assuming both of you had these visas for all of last year, you are a resident alien. 2009 turbotax download Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 turbotax download 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. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 turbotax download Your husband must file Form 1040NR or 1040NR-EZ. 2009 turbotax download No. 2009 turbotax download A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 turbotax download See Effect of Tax Treaties in chapter 1. 2009 turbotax download You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 turbotax download See chapter 6 . 2009 turbotax download The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business. 2009 turbotax download Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 turbotax download See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 turbotax download Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 turbotax download The brokerage company or payor of the dividends should withhold this tax at source. 2009 turbotax download If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 turbotax download If the capital gains and dividends are effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 turbotax download S. 2009 turbotax download citizens and residents. 2009 turbotax download If you are a nonresident alien, 85% of any U. 2009 turbotax download S. 2009 turbotax download social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, 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download S. 2009 turbotax download trade or business. 2009 turbotax download See Itemized Deductions in chapter 5. 2009 turbotax download Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 turbotax download S. 2009 turbotax download citizens. 2009 turbotax download However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 turbotax download S. 2009 turbotax download tax return. 2009 turbotax download There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 turbotax download S. 2009 turbotax download nationals; and for students and business apprentices from India. 2009 turbotax download See Exemptions in chapter 5. 2009 turbotax download As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 turbotax download 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. 2009 turbotax download 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. 2009 turbotax download You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 turbotax download If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 turbotax download See chapter 6 for more information on dual-status aliens. 2009 turbotax download If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 turbotax download However, if you are married and choose to file a joint return with a U. 2009 turbotax download S. 2009 turbotax download citizen or resident spouse, you may be eligible for these credits. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download 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. 2009 turbotax download See Social Security and Medicare Taxes in chapter 8. 2009 turbotax download 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. 2009 turbotax download 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. 2009 turbotax download Do not use Form 843 to request a refund of Additional Medicare Tax. 2009 turbotax download See Refund of Taxes Withheld in Error in chapter 8. 2009 turbotax download Before leaving the United States, aliens generally must obtain a certificate of compliance. 2009 turbotax download This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2009 turbotax download You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2009 turbotax download These forms are discussed in chapter 11. 2009 turbotax download Form 1040-C is not an annual U. 2009 turbotax download S. 2009 turbotax download income tax return. 2009 turbotax download If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2009 turbotax download Chapters 5 and 7 discuss filing an annual U. 2009 turbotax download S. 2009 turbotax download income tax return. 2009 turbotax download . 2009 turbotax download I am a student with an F-1 Visa. 2009 turbotax download I was told that I was an exempt individual. 2009 turbotax download Does this mean I am exempt from paying U. 2009 turbotax download S. 2009 turbotax download tax? The term “exempt individual” does not refer to someone exempt from U. 2009 turbotax download S. 2009 turbotax download tax. 2009 turbotax download 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. 2009 turbotax download See chapter 1 . 2009 turbotax download Generally, you cannot claim tax treaty benefits as a resident alien. 2009 turbotax download However, there are exceptions. 2009 turbotax download See Effect of Tax Treaties in chapter 1. 2009 turbotax download See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2009 turbotax download You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2009 turbotax download S. 2009 turbotax download source income on which tax was not fully paid by the amount withheld. 2009 turbotax download You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2009 turbotax download You were a dual-status alien last year. 2009 turbotax download 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. 2009 turbotax download However, for the part of the year that you were not present in the United States, you are a nonresident. 2009 turbotax download File Form 1040. 2009 turbotax download Print “Dual-Status Return” across the top. 2009 turbotax download Attach a statement showing your U. 2009 turbotax download S. 2009 turbotax download source income for the part of the year you were a nonresident. 2009 turbotax download You may use Form 1040NR as the statement. 2009 turbotax download Print “Dual-Status Statement” across the top. 2009 turbotax download See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2009 turbotax download If you are an employee and you receive wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 turbotax download If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 turbotax download If you are not an employee who receives wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 turbotax download For the 2013 calendar year, file your return by June 16, 2014. 2009 turbotax download For more information on when and where to file, see chapter 7 . 2009 turbotax download A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2009 turbotax download If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2009 turbotax download If you are a U. 2009 turbotax download S. 2009 turbotax download 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. 2009 turbotax download Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2009 turbotax download See Identification Number in chapter 5 for more information. 2009 turbotax download Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2009 turbotax download However, nonresident aliens married to U. 2009 turbotax download S. 2009 turbotax download citizens or residents can choose to be treated as U. 2009 turbotax download S. 2009 turbotax download residents and file joint returns. 2009 turbotax download For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download Assuming both of you had these visas for all of last year, you are a resident alien. 2009 turbotax download Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 turbotax download 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. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 turbotax download Your husband must file Form 1040NR or 1040NR-EZ. 2009 turbotax download No. 2009 turbotax download A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 turbotax download See Effect of Tax Treaties in chapter 1. 2009 turbotax download You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 turbotax download See chapter 6 . 2009 turbotax download The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business. 2009 turbotax download Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 turbotax download See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 turbotax download Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 turbotax download The brokerage company or payor of the dividends should withhold this tax at source. 2009 turbotax download If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 turbotax download If the capital gains and dividends are effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 turbotax download S. 2009 turbotax download citizens and residents. 2009 turbotax download If you are a nonresident alien, 85% of any U. 2009 turbotax download S. 2009 turbotax download 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. 2009 turbotax download See The 30% Tax in chapter 4. 2009 turbotax download If you are a nonresident alien and the scholarship is not from U. 2009 turbotax download S. 2009 turbotax download sources, it is not subject to U. 2009 turbotax download S. 2009 turbotax download tax. 2009 turbotax download See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2009 turbotax download S. 2009 turbotax download sources. 2009 turbotax download If your scholarship is from U. 2009 turbotax download S. 2009 turbotax download sources or you are a resident alien, your scholarship is subject to U. 2009 turbotax download S. 2009 turbotax download tax according to the following rules. 2009 turbotax download 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. 2009 turbotax download However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2009 turbotax download See Scholarships and Fellowship Grants in chapter 3 for more information. 2009 turbotax download If you are not a candidate for a degree, your scholarship is taxable. 2009 turbotax download Nonresident aliens cannot claim the standard deduction. 2009 turbotax download However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2009 turbotax download You cannot claim the standard deduction allowed on Form 1040. 2009 turbotax download However, you can itemize any allowable deductions. 2009 turbotax download Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2009 turbotax download However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2009 turbotax download S. 2009 turbotax download trade or business. 2009 turbotax download See Itemized Deductions in chapter 5. 2009 turbotax download Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 turbotax download S. 2009 turbotax download citizens. 2009 turbotax download However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 turbotax download S. 2009 turbotax download tax return. 2009 turbotax download There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 turbotax download S. 2009 turbotax download nationals; and for students and business apprentices from India. 2009 turbotax download See Exemptions in chapter 5. 2009 turbotax download As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 turbotax download 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. 2009 turbotax download 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. 2009 turbotax download You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 turbotax download If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 turbotax download See chapter 6 for more information on dual-status aliens. 2009 turbotax download If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 turbotax download However, if you are married and choose to file a joint return with a U. 2009 turbotax download S. 2009 turbotax download citizen or resident spouse, you may be eligible for these credits. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download 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. 2009 turbotax download See Social Security and Medicare Taxes in chapter 8. 2009 turbotax download 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. 2009 turbotax download 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. 2009 turbotax download Do not use Form 843 to request a refund of Additional Medicare Tax. 2009 turbotax download See Refund of Taxes Withheld in Error in chapter 8. 2009 turbotax download Before leaving the United States, aliens generally must obtain a certificate of compliance. 2009 turbotax download This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2009 turbotax download You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2009 turbotax download These forms are discussed in chapter 11. 2009 turbotax download Form 1040-C is not an annual U. 2009 turbotax download S. 2009 turbotax download income tax return. 2009 turbotax download If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2009 turbotax download Chapters 5 and 7 discuss filing an annual U. 2009 turbotax download S. 2009 turbotax download income tax return. 2009 turbotax download . 2009 turbotax download I am a resident alien. 2009 turbotax download Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. 2009 turbotax download However, there are exceptions. 2009 turbotax download See Effect of Tax Treaties in chapter 1. 2009 turbotax download See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2009 turbotax download You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2009 turbotax download S. 2009 turbotax download source income on which tax was not fully paid by the amount withheld. 2009 turbotax download You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2009 turbotax download You were a dual-status alien last year. 2009 turbotax download 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. 2009 turbotax download However, for the part of the year that you were not present in the United States, you are a nonresident. 2009 turbotax download File Form 1040. 2009 turbotax download Print “Dual-Status Return” across the top. 2009 turbotax download Attach a statement showing your U. 2009 turbotax download S. 2009 turbotax download source income for the part of the year you were a nonresident. 2009 turbotax download You may use Form 1040NR as the statement. 2009 turbotax download Print “Dual-Status Statement” across the top. 2009 turbotax download See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2009 turbotax download If you are an employee and you receive wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 turbotax download If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 turbotax download If you are not an employee who receives wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 turbotax download For the 2013 calendar year, file your return by June 16, 2014. 2009 turbotax download For more information on when and where to file, see chapter 7 . 2009 turbotax download A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2009 turbotax download If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2009 turbotax download If you are a U. 2009 turbotax download S. 2009 turbotax download 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. 2009 turbotax download Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2009 turbotax download See Identification Number in chapter 5 for more information. 2009 turbotax download Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2009 turbotax download However, nonresident aliens married to U. 2009 turbotax download S. 2009 turbotax download citizens or residents can choose to be treated as U. 2009 turbotax download S. 2009 turbotax download residents and file joint returns. 2009 turbotax download For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download Assuming both of you had these visas for all of last year, you are a resident alien. 2009 turbotax download Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 turbotax download 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. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 turbotax download Your husband must file Form 1040NR or 1040NR-EZ. 2009 turbotax download No. 2009 turbotax download A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 turbotax download See Effect of Tax Treaties in chapter 1. 2009 turbotax download You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 turbotax download See chapter 6 . 2009 turbotax download The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business. 2009 turbotax download Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 turbotax download See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 turbotax download Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 turbotax download The brokerage company or payor of the dividends should withhold this tax at source. 2009 turbotax download If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 turbotax download If the capital gains and dividends are effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 turbotax download S. 2009 turbotax download citizens and residents. 2009 turbotax download If you are a nonresident alien, 85% of any U. 2009 turbotax download S. 2009 turbotax download 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. 2009 turbotax download See The 30% Tax in chapter 4. 2009 turbotax download If you are a nonresident alien and the scholarship is not from U. 2009 turbotax download S. 2009 turbotax download sources, it is not subject to U. 2009 turbotax download S. 2009 turbotax download tax. 2009 turbotax download See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2009 turbotax download S. 2009 turbotax download sources. 2009 turbotax download If your scholarship is from U. 2009 turbotax download S. 2009 turbotax download sources or you are a resident alien, your scholarship is subject to U. 2009 turbotax download S. 2009 turbotax download tax according to the following rules. 2009 turbotax download 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. 2009 turbotax download However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2009 turbotax download See Scholarships and Fellowship Grants in chapter 3 for more information. 2009 turbotax download If you are not a candidate for a degree, your scholarship is taxable. 2009 turbotax download Nonresident aliens cannot claim the standard deduction. 2009 turbotax download However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2009 turbotax download You cannot claim the standard deduction allowed on Form 1040. 2009 turbotax download However, you can itemize any allowable deductions. 2009 turbotax download Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2009 turbotax download However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2009 turbotax download S. 2009 turbotax download trade or business. 2009 turbotax download See Itemized Deductions in chapter 5. 2009 turbotax download Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 turbotax download S. 2009 turbotax download citizens. 2009 turbotax download However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 turbotax download S. 2009 turbotax download tax return. 2009 turbotax download There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 turbotax download S. 2009 turbotax download nationals; and for students and business apprentices from India. 2009 turbotax download See Exemptions in chapter 5. 2009 turbotax download As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 turbotax download 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. 2009 turbotax download 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. 2009 turbotax download You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 turbotax download If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 turbotax download See chapter 6 for more information on dual-status aliens. 2009 turbotax download If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 turbotax download However, if you are married and choose to file a joint return with a U. 2009 turbotax download S. 2009 turbotax download citizen or resident spouse, you may be eligible for these credits. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download 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. 2009 turbotax download See Social Security and Medicare Taxes in chapter 8. 2009 turbotax download 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. 2009 turbotax download 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. 2009 turbotax download Do not use Form 843 to request a refund of Additional Medicare Tax. 2009 turbotax download See Refund of Taxes Withheld in Error in chapter 8. 2009 turbotax download Before leaving the United States, aliens generally must obtain a certificate of compliance. 2009 turbotax download This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2009 turbotax download You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2009 turbotax download These forms are discussed in chapter 11. 2009 turbotax download Form 1040-C is not an annual U. 2009 turbotax download S. 2009 turbotax download income tax return. 2009 turbotax download If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2009 turbotax download Chapters 5 and 7 discuss filing an annual U. 2009 turbotax download S. 2009 turbotax download income tax return. 2009 turbotax download . 2009 turbotax download I am a nonresident alien with no dependents. 2009 turbotax download I am working temporarily for a U. 2009 turbotax download S. 2009 turbotax download company. 2009 turbotax download 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. 2009 turbotax download S. 2009 turbotax download source income on which tax was not fully paid by the amount withheld. 2009 turbotax download You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2009 turbotax download You were a dual-status alien last year. 2009 turbotax download 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. 2009 turbotax download However, for the part of the year that you were not present in the United States, you are a nonresident. 2009 turbotax download File Form 1040. 2009 turbotax download Print “Dual-Status Return” across the top. 2009 turbotax download Attach a statement showing your U. 2009 turbotax download S. 2009 turbotax download source income for the part of the year you were a nonresident. 2009 turbotax download You may use Form 1040NR as the statement. 2009 turbotax download Print “Dual-Status Statement” across the top. 2009 turbotax download See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2009 turbotax download If you are an employee and you receive wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 turbotax download If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 turbotax download If you are not an employee who receives wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 turbotax download For the 2013 calendar year, file your return by June 16, 2014. 2009 turbotax download For more information on when and where to file, see chapter 7 . 2009 turbotax download A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2009 turbotax download If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2009 turbotax download If you are a U. 2009 turbotax download S. 2009 turbotax download 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. 2009 turbotax download Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2009 turbotax download See Identification Number in chapter 5 for more information. 2009 turbotax download Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2009 turbotax download However, nonresident aliens married to U. 2009 turbotax download S. 2009 turbotax download citizens or residents can choose to be treated as U. 2009 turbotax download S. 2009 turbotax download residents and file joint returns. 2009 turbotax download For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download Assuming both of you had these visas for all of last year, you are a resident alien. 2009 turbotax download Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 turbotax download 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. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 turbotax download Your husband must file Form 1040NR or 1040NR-EZ. 2009 turbotax download No. 2009 turbotax download A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 turbotax download See Effect of Tax Treaties in chapter 1. 2009 turbotax download You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 turbotax download See chapter 6 . 2009 turbotax download The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business. 2009 turbotax download Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 turbotax download See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 turbotax download Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 turbotax download The brokerage company or payor of the dividends should withhold this tax at source. 2009 turbotax download If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 turbotax download If the capital gains and dividends are effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 turbotax download S. 2009 turbotax download citizens and residents. 2009 turbotax download If you are a nonresident alien, 85% of any U. 2009 turbotax download S. 2009 turbotax download 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. 2009 turbotax download See The 30% Tax in chapter 4. 2009 turbotax download If you are a nonresident alien and the scholarship is not from U. 2009 turbotax download S. 2009 turbotax download sources, it is not subject to U. 2009 turbotax download S. 2009 turbotax download tax. 2009 turbotax download See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2009 turbotax download S. 2009 turbotax download sources. 2009 turbotax download If your scholarship is from U. 2009 turbotax download S. 2009 turbotax download sources or you are a resident alien, your scholarship is subject to U. 2009 turbotax download S. 2009 turbotax download tax according to the following rules. 2009 turbotax download 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. 2009 turbotax download However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2009 turbotax download See Scholarships and Fellowship Grants in chapter 3 for more information. 2009 turbotax download If you are not a candidate for a degree, your scholarship is taxable. 2009 turbotax download Nonresident aliens cannot claim the standard deduction. 2009 turbotax download However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2009 turbotax download You cannot claim the standard deduction allowed on Form 1040. 2009 turbotax download However, you can itemize any allowable deductions. 2009 turbotax download Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2009 turbotax download However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2009 turbotax download S. 2009 turbotax download trade or business. 2009 turbotax download See Itemized Deductions in chapter 5. 2009 turbotax download Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 turbotax download S. 2009 turbotax download citizens. 2009 turbotax download However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 turbotax download S. 2009 turbotax download tax return. 2009 turbotax download There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 turbotax download S. 2009 turbotax download nationals; and for students and business apprentices from India. 2009 turbotax download See Exemptions in chapter 5. 2009 turbotax download As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 turbotax download 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. 2009 turbotax download 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. 2009 turbotax download You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 turbotax download If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 turbotax download See chapter 6 for more information on dual-status aliens. 2009 turbotax download If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 turbotax download However, if you are married and choose to file a joint return with a U. 2009 turbotax download S. 2009 turbotax download citizen or resident spouse, you may be eligible for these credits. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download 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. 2009 turbotax download See Social Security and Medicare Taxes in chapter 8. 2009 turbotax download 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. 2009 turbotax download 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. 2009 turbotax download Do not use Form 843 to request a refund of Additional Medicare Tax. 2009 turbotax download See Refund of Taxes Withheld in Error in chapter 8. 2009 turbotax download Before leaving the United States, aliens generally must obtain a certificate of compliance. 2009 turbotax download This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2009 turbotax download You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2009 turbotax download These forms are discussed in chapter 11. 2009 turbotax download Form 1040-C is not an annual U. 2009 turbotax download S. 2009 turbotax download income tax return. 2009 turbotax download If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2009 turbotax download Chapters 5 and 7 discuss filing an annual U. 2009 turbotax download S. 2009 turbotax download income tax return. 2009 turbotax download . 2009 turbotax download I came to the United States on June 30th of last year. 2009 turbotax download I have an H-1B Visa. 2009 turbotax download What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. 2009 turbotax download 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. 2009 turbotax download However, for the part of the year that you were not present in the United States, you are a nonresident. 2009 turbotax download File Form 1040. 2009 turbotax download Print “Dual-Status Return” across the top. 2009 turbotax download Attach a statement showing your U. 2009 turbotax download S. 2009 turbotax download source income for the part of the year you were a nonresident. 2009 turbotax download You may use Form 1040NR as the statement. 2009 turbotax download Print “Dual-Status Statement” across the top. 2009 turbotax download See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2009 turbotax download If you are an employee and you receive wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 turbotax download If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 turbotax download If you are not an employee who receives wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 turbotax download For the 2013 calendar year, file your return by June 16, 2014. 2009 turbotax download For more information on when and where to file, see chapter 7 . 2009 turbotax download A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2009 turbotax download If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2009 turbotax download If you are a U. 2009 turbotax download S. 2009 turbotax download 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. 2009 turbotax download Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2009 turbotax download See Identification Number in chapter 5 for more information. 2009 turbotax download Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2009 turbotax download However, nonresident aliens married to U. 2009 turbotax download S. 2009 turbotax download citizens or residents can choose to be treated as U. 2009 turbotax download S. 2009 turbotax download residents and file joint returns. 2009 turbotax download For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download Assuming both of you had these visas for all of last year, you are a resident alien. 2009 turbotax download Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 turbotax download 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. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 turbotax download Your husband must file Form 1040NR or 1040NR-EZ. 2009 turbotax download No. 2009 turbotax download A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 turbotax download See Effect of Tax Treaties in chapter 1. 2009 turbotax download You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 turbotax download See chapter 6 . 2009 turbotax download The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business. 2009 turbotax download Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 turbotax download See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 turbotax download Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 turbotax download The brokerage company or payor of the dividends should withhold this tax at source. 2009 turbotax download If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 turbotax download If the capital gains and dividends are effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 turbotax download S. 2009 turbotax download citizens and residents. 2009 turbotax download If you are a nonresident alien, 85% of any U. 2009 turbotax download S. 2009 turbotax download 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. 2009 turbotax download See The 30% Tax in chapter 4. 2009 turbotax download If you are a nonresident alien and the scholarship is not from U. 2009 turbotax download S. 2009 turbotax download sources, it is not subject to U. 2009 turbotax download S. 2009 turbotax download tax. 2009 turbotax download See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2009 turbotax download S. 2009 turbotax download sources. 2009 turbotax download If your scholarship is from U. 2009 turbotax download S. 2009 turbotax download sources or you are a resident alien, your scholarship is subject to U. 2009 turbotax download S. 2009 turbotax download tax according to the following rules. 2009 turbotax download 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. 2009 turbotax download However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2009 turbotax download See Scholarships and Fellowship Grants in chapter 3 for more information. 2009 turbotax download If you are not a candidate for a degree, your scholarship is taxable. 2009 turbotax download Nonresident aliens cannot claim the standard deduction. 2009 turbotax download However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2009 turbotax download You cannot claim the standard deduction allowed on Form 1040. 2009 turbotax download However, you can itemize any allowable deductions. 2009 turbotax download Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2009 turbotax download However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2009 turbotax download S. 2009 turbotax download trade or business. 2009 turbotax download See Itemized Deductions in chapter 5. 2009 turbotax download Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 turbotax download S. 2009 turbotax download citizens. 2009 turbotax download However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 turbotax download S. 2009 turbotax download tax return. 2009 turbotax download There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 turbotax download S. 2009 turbotax download nationals; and for students and business apprentices from India. 2009 turbotax download See Exemptions in chapter 5. 2009 turbotax download As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 turbotax download 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. 2009 turbotax download 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. 2009 turbotax download You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 turbotax download If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 turbotax download See chapter 6 for more information on dual-status aliens. 2009 turbotax download If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 turbotax download However, if you are married and choose to file a joint return with a U. 2009 turbotax download S. 2009 turbotax download citizen or resident spouse, you may be eligible for these credits. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download 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. 2009 turbotax download See Social Security and Medicare Taxes in chapter 8. 2009 turbotax download 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. 2009 turbotax download 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. 2009 turbotax download Do not use Form 843 to request a refund of Additional Medicare Tax. 2009 turbotax download See Refund of Taxes Withheld in Error in chapter 8. 2009 turbotax download Before leaving the United States, aliens generally must obtain a certificate of compliance. 2009 turbotax download This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2009 turbotax download You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2009 turbotax download These forms are discussed in chapter 11. 2009 turbotax download Form 1040-C is not an annual U. 2009 turbotax download S. 2009 turbotax download income tax return. 2009 turbotax download If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2009 turbotax download Chapters 5 and 7 discuss filing an annual U. 2009 turbotax download S. 2009 turbotax download income tax return. 2009 turbotax download . 2009 turbotax download When is my Form 1040NR due? If you are an employee and you receive wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 turbotax download If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 turbotax download If you are not an employee who receives wages subject to U. 2009 turbotax download S. 2009 turbotax download income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 turbotax download For the 2013 calendar year, file your return by June 16, 2014. 2009 turbotax download For more information on when and where to file, see chapter 7 . 2009 turbotax download A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2009 turbotax download If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2009 turbotax download If you are a U. 2009 turbotax download S. 2009 turbotax download 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. 2009 turbotax download Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2009 turbotax download See Identification Number in chapter 5 for more information. 2009 turbotax download Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2009 turbotax download However, nonresident aliens married to U. 2009 turbotax download S. 2009 turbotax download citizens or residents can choose to be treated as U. 2009 turbotax download S. 2009 turbotax download residents and file joint returns. 2009 turbotax download For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download Assuming both of you had these visas for all of last year, you are a resident alien. 2009 turbotax download Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 turbotax download 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. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 turbotax download Your husband must file Form 1040NR or 1040NR-EZ. 2009 turbotax download No. 2009 turbotax download A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 turbotax download See Effect of Tax Treaties in chapter 1. 2009 turbotax download You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 turbotax download See chapter 6 . 2009 turbotax download The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business. 2009 turbotax download Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 turbotax download See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 turbotax download Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 turbotax download The brokerage company or payor of the dividends should withhold this tax at source. 2009 turbotax download If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 turbotax download If the capital gains and dividends are effectively connected with a U. 2009 turbotax download S. 2009 turbotax download trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 turbotax download S. 2009 turbotax download citizens and residents. 2009 turbotax download If you are a nonresident alien, 85% of any U. 2009 turbotax download S. 2009 turbotax download 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. 2009 turbotax download See The 30% Tax in chapter 4. 2009 turbotax download If you are a nonresident alien and the scholarship is not from U. 2009 turbotax download S. 2009 turbotax download sources, it is not subject to U. 2009 turbotax download S. 2009 turbotax download tax. 2009 turbotax download See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2009 turbotax download S. 2009 turbotax download sources. 2009 turbotax download If your scholarship is from U. 2009 turbotax download S. 2009 turbotax download sources or you are a resident alien, your scholarship is subject to U. 2009 turbotax download S. 2009 turbotax download tax according to the following rules. 2009 turbotax download 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. 2009 turbotax download However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2009 turbotax download See Scholarships and Fellowship Grants in chapter 3 for more information. 2009 turbotax download If you are not a candidate for a degree, your scholarship is taxable. 2009 turbotax download Nonresident aliens cannot claim the standard deduction. 2009 turbotax download However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2009 turbotax download You cannot claim the standard deduction allowed on Form 1040. 2009 turbotax download However, you can itemize any allowable deductions. 2009 turbotax download Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2009 turbotax download However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2009 turbotax download S. 2009 turbotax download trade or business. 2009 turbotax download See Itemized Deductions in chapter 5. 2009 turbotax download Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 turbotax download S. 2009 turbotax download citizens. 2009 turbotax download However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 turbotax download S. 2009 turbotax download tax return. 2009 turbotax download There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 turbotax download S. 2009 turbotax download nationals; and for students and business apprentices from India. 2009 turbotax download See Exemptions in chapter 5. 2009 turbotax download As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 turbotax download 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. 2009 turbotax download 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. 2009 turbotax download You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 turbotax download If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 turbotax download See chapter 6 for more information on dual-status aliens. 2009 turbotax download If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 turbotax download However, if you are married and choose to file a joint return with a U. 2009 turbotax download S. 2009 turbotax download citizen or resident spouse, you may be eligible for these credits. 2009 turbotax download See Nonresident Spouse Treated as a Resident in chapter 1. 2009 turbotax download Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose
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The 2009 Turbotax Download

2009 turbotax download Index A Allowances, Foreign areas allowances. 2009 turbotax download American Institute in Taiwan, American Institute in Taiwan. 2009 turbotax download Away from home, Traveling away from home. 2009 turbotax download B Business expenses, how to report, How To Report Business Expenses C Combat zone, Reminders Commuting expenses, Commuting. 2009 turbotax download Contributions, Contributions. 2009 turbotax download Cost-of-living allowances, Cost-of-living allowances. 2009 turbotax download Credit for foreign taxes, Foreign tax credit. 2009 turbotax download Currency conversion, loss on, Loss on conversion of U. 2009 turbotax download S. 2009 turbotax download dollars into foreign currency. 2009 turbotax download D Danger pay (see Pay differentials) Death due to terrorist action, Reminders Deduction for foreign taxes, Foreign tax deduction. 2009 turbotax download , Deduction for other foreign taxes. 2009 turbotax download Differential pay, Pay differentials. 2009 turbotax download Dues, Membership dues. 2009 turbotax download E Educational expenses, Educational expenses. 2009 turbotax download Employee business expenses, Other Employee Business Expenses Entertainment expenses, Limit on meals and entertainment. 2009 turbotax download Expenses, deductible, Other Employee Business Expenses Extension of time to file return, When To File and Pay F Federal court employees, Federal court employees. 2009 turbotax download Federal crime investigations, Exception for federal crime investigations or prosecutions. 2009 turbotax download Filing information, Filing Information, When To File and Pay Foreign areas allowances, Foreign areas allowances. 2009 turbotax download Foreign bank accounts, Foreign Bank Accounts Foreign earned income and housing exclusions, Foreign Earned Income Exclusion Foreign income, U. 2009 turbotax download S. 2009 turbotax download Government Payments Foreign service representation expenses, Foreign service representation expenses. 2009 turbotax download Foreign taxes, Foreign Taxes Forms 1116, Foreign tax credit. 2009 turbotax download 2106, Form 2106 or Form 2106-EZ. 2009 turbotax download 2106-EZ, Form 2106 or Form 2106-EZ. 2009 turbotax download 3903, How to report moving expenses. 2009 turbotax download TD F 90-22. 2009 turbotax download 1, Foreign Bank Accounts H Home leave, Home leave. 2009 turbotax download Home mortgage interest, Real estate tax and home mortgage interest. 2009 turbotax download Home, sale of, Sale of your home. 2009 turbotax download Hours of service limits, Individuals subject to hours of service limits. 2009 turbotax download I Impairment-related work expenses, Impairment-related work expenses. 2009 turbotax download Interest on home mortgage, Real estate tax and home mortgage interest. 2009 turbotax download International organization, U. 2009 turbotax download S. 2009 turbotax download reemployment after serving with, Federal reemployment payments after serving with an international organization. 2009 turbotax download Itemized deductions Contributions, Contributions. 2009 turbotax download Employee business expenses, Other Employee Business Expenses Home mortgage interest, Real estate tax and home mortgage interest. 2009 turbotax download Real estate tax, Real estate tax and home mortgage interest. 2009 turbotax download L Lodging, Lodging furnished to a principal representative of the United States. 2009 turbotax download Loss on currency conversion, Loss on conversion of U. 2009 turbotax download S. 2009 turbotax download dollars into foreign currency. 2009 turbotax download M Meal expenses, Limit on meals and entertainment. 2009 turbotax download More information (see Tax help) Mortgage interest, Real estate tax and home mortgage interest. 2009 turbotax download Moving expenses, Moving Expenses, Closely related to the start of work. 2009 turbotax download , Distance test. 2009 turbotax download , Time test. 2009 turbotax download , Reimbursements. 2009 turbotax download P Pay differentials, Pay differentials. 2009 turbotax download Peace Corps volunteers, Peace Corps. 2009 turbotax download Personal property, sale of, Sale of personal property. 2009 turbotax download Post differentials (see Pay differentials) Post exchanges, Employees of post exchanges, etc. 2009 turbotax download Principal representative, Lodging furnished to a principal representative of the United States. 2009 turbotax download Proving expenses, Recordkeeping Rules R Real estate tax, Real estate tax and home mortgage interest. 2009 turbotax download Recordkeeping, business expenses, Recordkeeping Rules Reemployed by federal agency, Federal reemployment payments after serving with an international organization. 2009 turbotax download Reporting Business expenses, How To Report Business Expenses Moving expenses, Moving Expenses, How to report moving expenses. 2009 turbotax download Representation expenses, Foreign service representation expenses. 2009 turbotax download S Sale of home, Sale of your home. 2009 turbotax download Sale of personal property, Sale of personal property. 2009 turbotax download Subscriptions, Subscriptions. 2009 turbotax download T Taiwan, American Institute in, American Institute in Taiwan. 2009 turbotax download Tax credit for foreign taxes, Foreign tax credit. 2009 turbotax download Taxpayer Advocate, Taxpayer Advocate Service. 2009 turbotax download Temporary assignment, Temporary assignment. 2009 turbotax download Terrorist action, Reminders Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses W When to file return, When To File and Pay Prev  Up     Home   More Online Publications