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2010 Federal Tax Return Form

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2010 Federal Tax Return Form

2010 federal tax return form 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. 2010 federal tax return form . 2010 federal tax return form What is the difference between a resident alien and a nonresident alien for tax purposes? . 2010 federal tax return form 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? . 2010 federal tax return form I am a student with an F-1 Visa. 2010 federal tax return form I was told that I was an exempt individual. 2010 federal tax return form Does this mean I am exempt from paying U. 2010 federal tax return form S. 2010 federal tax return form tax? . 2010 federal tax return form I am a resident alien. 2010 federal tax return form Can I claim any treaty benefits? . 2010 federal tax return form I am a nonresident alien with no dependents. 2010 federal tax return form I am working temporarily for a U. 2010 federal tax return form S. 2010 federal tax return form company. 2010 federal tax return form What return do I file? . 2010 federal tax return form I came to the United States on June 30th of last year. 2010 federal tax return form I have an H-1B Visa. 2010 federal tax return form What is my tax status, resident alien or nonresident alien? What tax return do I file? . 2010 federal tax return form When is my Form 1040NR due? . 2010 federal tax return form My spouse is a nonresident alien. 2010 federal tax return form Does he need a social security number? . 2010 federal tax return form I am a nonresident alien. 2010 federal tax return form Can I file a joint return with my spouse? . 2010 federal tax return form I have an H-1B Visa and my husband has an F-1 Visa. 2010 federal tax return form We both lived in the United States all of last year and had income. 2010 federal tax return form What kind of form should we file? Do we file separate returns or a joint return? . 2010 federal tax return form Is a dual-resident taxpayer the same as a dual-status taxpayer? . 2010 federal tax return form I am a nonresident alien and invested money in the U. 2010 federal tax return form S. 2010 federal tax return form stock market through a U. 2010 federal tax return form S. 2010 federal tax return form brokerage company. 2010 federal tax return form Are the dividends and the capital gains taxable? If yes, how are they taxed? . 2010 federal tax return form I am a nonresident alien. 2010 federal tax return form I receive U. 2010 federal tax return form S. 2010 federal tax return form social security benefits. 2010 federal tax return form Are my benefits taxable? . 2010 federal tax return form Do I have to pay taxes on my scholarship? . 2010 federal tax return form I am a nonresident alien. 2010 federal tax return form Can I claim the standard deduction? . 2010 federal tax return form I am a dual-status taxpayer. 2010 federal tax return form Can I claim the standard deduction? . 2010 federal tax return form I am filing Form 1040NR. 2010 federal tax return form Can I claim itemized deductions? . 2010 federal tax return form I am not a U. 2010 federal tax return form S. 2010 federal tax return form citizen. 2010 federal tax return form What exemptions can I claim? . 2010 federal tax return form What exemptions can I claim as a dual-status taxpayer? . 2010 federal tax return form I am single with a dependent child. 2010 federal tax return form I was a dual-status alien in 2013. 2010 federal tax return form Can I claim the earned income credit on my 2013 tax return? . 2010 federal tax return form I am a nonresident alien student. 2010 federal tax return form Can I claim an education credit on my Form 1040NR? . 2010 federal tax return form I am a nonresident alien, temporarily working in the U. 2010 federal tax return form S. 2010 federal tax return form under a J visa. 2010 federal tax return form Am I subject to social security and Medicare taxes? . 2010 federal tax return form I am a nonresident alien student. 2010 federal tax return form Social security taxes were withheld from my pay in error. 2010 federal tax return form How do I get a refund of these taxes? . 2010 federal tax return form I am an alien who will be leaving the United States. 2010 federal tax return form What forms do I have to file before I leave? . 2010 federal tax return form I filed a Form 1040-C when I left the United States. 2010 federal tax return form Do I still have to file an annual U. 2010 federal tax return form S. 2010 federal tax return form tax return? . 2010 federal tax return form 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. 2010 federal tax return form S. 2010 federal tax return form citizen. 2010 federal tax return form Aliens are classified as resident aliens and nonresident aliens. 2010 federal tax return form Resident aliens are taxed on their worldwide income, the same as U. 2010 federal tax return form S. 2010 federal tax return form citizens. 2010 federal tax return form Nonresident aliens are taxed only on their U. 2010 federal tax return form S. 2010 federal tax return form source income and certain foreign source income that is effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. 2010 federal tax return form These are the same rates that apply to U. 2010 federal tax return form S. 2010 federal tax return form citizens and residents. 2010 federal tax return form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2010 federal tax return form The term “exempt individual” does not refer to someone exempt from U. 2010 federal tax return form S. 2010 federal tax return form tax. 2010 federal tax return form 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. 2010 federal tax return form See chapter 1 . 2010 federal tax return form Generally, you cannot claim tax treaty benefits as a resident alien. 2010 federal tax return form However, there are exceptions. 2010 federal tax return form See Effect of Tax Treaties in chapter 1. 2010 federal tax return form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2010 federal tax return form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2010 federal tax return form S. 2010 federal tax return form source income on which tax was not fully paid by the amount withheld. 2010 federal tax return form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2010 federal tax return form You were a dual-status alien last year. 2010 federal tax return form 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. 2010 federal tax return form However, for the part of the year that you were not present in the United States, you are a nonresident. 2010 federal tax return form File Form 1040. 2010 federal tax return form Print “Dual-Status Return” across the top. 2010 federal tax return form Attach a statement showing your U. 2010 federal tax return form S. 2010 federal tax return form source income for the part of the year you were a nonresident. 2010 federal tax return form You may use Form 1040NR as the statement. 2010 federal tax return form Print “Dual-Status Statement” across the top. 2010 federal tax return form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2010 federal tax return form If you are an employee and you receive wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2010 federal tax return form If you file for the 2013 calendar year, your return is due April 15, 2014. 2010 federal tax return form If you are not an employee who receives wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2010 federal tax return form For the 2013 calendar year, file your return by June 16, 2014. 2010 federal tax return form For more information on when and where to file, see chapter 7 . 2010 federal tax return form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2010 federal tax return form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2010 federal tax return form If you are a U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2010 federal tax return form See Identification Number in chapter 5 for more information. 2010 federal tax return form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2010 federal tax return form However, nonresident aliens married to U. 2010 federal tax return form S. 2010 federal tax return form citizens or residents can choose to be treated as U. 2010 federal tax return form S. 2010 federal tax return form residents and file joint returns. 2010 federal tax return form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form Assuming both of you had these visas for all of last year, you are a resident alien. 2010 federal tax return form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2010 federal tax return form 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. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2010 federal tax return form Your husband must file Form 1040NR or 1040NR-EZ. 2010 federal tax return form No. 2010 federal tax return form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2010 federal tax return form See Effect of Tax Treaties in chapter 1. 2010 federal tax return form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2010 federal tax return form See chapter 6 . 2010 federal tax return form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2010 federal tax return form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2010 federal tax return form Dividends are generally taxed at a 30% (or lower treaty) rate. 2010 federal tax return form The brokerage company or payor of the dividends should withhold this tax at source. 2010 federal tax return form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2010 federal tax return form If the capital gains and dividends are effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2010 federal tax return form S. 2010 federal tax return form citizens and residents. 2010 federal tax return form If you are a nonresident alien, 85% of any U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form See The 30% Tax in chapter 4. 2010 federal tax return form If you are a nonresident alien and the scholarship is not from U. 2010 federal tax return form S. 2010 federal tax return form sources, it is not subject to U. 2010 federal tax return form S. 2010 federal tax return form tax. 2010 federal tax return form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources. 2010 federal tax return form If your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources or you are a resident alien, your scholarship is subject to U. 2010 federal tax return form S. 2010 federal tax return form tax according to the following rules. 2010 federal tax return form 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. 2010 federal tax return form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2010 federal tax return form See Scholarships and Fellowship Grants in chapter 3 for more information. 2010 federal tax return form If you are not a candidate for a degree, your scholarship is taxable. 2010 federal tax return form Nonresident aliens cannot claim the standard deduction. 2010 federal tax return form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2010 federal tax return form You cannot claim the standard deduction allowed on Form 1040. 2010 federal tax return form However, you can itemize any allowable deductions. 2010 federal tax return form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2010 federal tax return form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form See Itemized Deductions in chapter 5. 2010 federal tax return form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2010 federal tax return form S. 2010 federal tax return form citizens. 2010 federal tax return form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2010 federal tax return form S. 2010 federal tax return form tax return. 2010 federal tax return form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2010 federal tax return form S. 2010 federal tax return form nationals; and for students and business apprentices from India. 2010 federal tax return form See Exemptions in chapter 5. 2010 federal tax return form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2010 federal tax return form 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. 2010 federal tax return form 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. 2010 federal tax return form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2010 federal tax return form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2010 federal tax return form See chapter 6 for more information on dual-status aliens. 2010 federal tax return form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2010 federal tax return form However, if you are married and choose to file a joint return with a U. 2010 federal tax return form S. 2010 federal tax return form citizen or resident spouse, you may be eligible for these credits. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form 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. 2010 federal tax return form See Social Security and Medicare Taxes in chapter 8. 2010 federal tax return form 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. 2010 federal tax return form 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. 2010 federal tax return form Do not use Form 843 to request a refund of Additional Medicare Tax. 2010 federal tax return form See Refund of Taxes Withheld in Error in chapter 8. 2010 federal tax return form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2010 federal tax return form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2010 federal tax return form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2010 federal tax return form These forms are discussed in chapter 11. 2010 federal tax return form Form 1040-C is not an annual U. 2010 federal tax return form S. 2010 federal tax return form income tax return. 2010 federal tax return form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2010 federal tax return form Chapters 5 and 7 discuss filing an annual U. 2010 federal tax return form S. 2010 federal tax return form income tax return. 2010 federal tax return form . 2010 federal tax return form 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. 2010 federal tax return form These are the same rates that apply to U. 2010 federal tax return form S. 2010 federal tax return form citizens and residents. 2010 federal tax return form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2010 federal tax return form The term “exempt individual” does not refer to someone exempt from U. 2010 federal tax return form S. 2010 federal tax return form tax. 2010 federal tax return form 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. 2010 federal tax return form See chapter 1 . 2010 federal tax return form Generally, you cannot claim tax treaty benefits as a resident alien. 2010 federal tax return form However, there are exceptions. 2010 federal tax return form See Effect of Tax Treaties in chapter 1. 2010 federal tax return form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2010 federal tax return form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2010 federal tax return form S. 2010 federal tax return form source income on which tax was not fully paid by the amount withheld. 2010 federal tax return form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2010 federal tax return form You were a dual-status alien last year. 2010 federal tax return form 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. 2010 federal tax return form However, for the part of the year that you were not present in the United States, you are a nonresident. 2010 federal tax return form File Form 1040. 2010 federal tax return form Print “Dual-Status Return” across the top. 2010 federal tax return form Attach a statement showing your U. 2010 federal tax return form S. 2010 federal tax return form source income for the part of the year you were a nonresident. 2010 federal tax return form You may use Form 1040NR as the statement. 2010 federal tax return form Print “Dual-Status Statement” across the top. 2010 federal tax return form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2010 federal tax return form If you are an employee and you receive wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2010 federal tax return form If you file for the 2013 calendar year, your return is due April 15, 2014. 2010 federal tax return form If you are not an employee who receives wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2010 federal tax return form For the 2013 calendar year, file your return by June 16, 2014. 2010 federal tax return form For more information on when and where to file, see chapter 7 . 2010 federal tax return form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2010 federal tax return form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2010 federal tax return form If you are a U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2010 federal tax return form See Identification Number in chapter 5 for more information. 2010 federal tax return form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2010 federal tax return form However, nonresident aliens married to U. 2010 federal tax return form S. 2010 federal tax return form citizens or residents can choose to be treated as U. 2010 federal tax return form S. 2010 federal tax return form residents and file joint returns. 2010 federal tax return form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form Assuming both of you had these visas for all of last year, you are a resident alien. 2010 federal tax return form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2010 federal tax return form 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. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2010 federal tax return form Your husband must file Form 1040NR or 1040NR-EZ. 2010 federal tax return form No. 2010 federal tax return form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2010 federal tax return form See Effect of Tax Treaties in chapter 1. 2010 federal tax return form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2010 federal tax return form See chapter 6 . 2010 federal tax return form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2010 federal tax return form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2010 federal tax return form Dividends are generally taxed at a 30% (or lower treaty) rate. 2010 federal tax return form The brokerage company or payor of the dividends should withhold this tax at source. 2010 federal tax return form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2010 federal tax return form If the capital gains and dividends are effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2010 federal tax return form S. 2010 federal tax return form citizens and residents. 2010 federal tax return form If you are a nonresident alien, 85% of any U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form See The 30% Tax in chapter 4. 2010 federal tax return form If you are a nonresident alien and the scholarship is not from U. 2010 federal tax return form S. 2010 federal tax return form sources, it is not subject to U. 2010 federal tax return form S. 2010 federal tax return form tax. 2010 federal tax return form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources. 2010 federal tax return form If your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources or you are a resident alien, your scholarship is subject to U. 2010 federal tax return form S. 2010 federal tax return form tax according to the following rules. 2010 federal tax return form 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. 2010 federal tax return form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2010 federal tax return form See Scholarships and Fellowship Grants in chapter 3 for more information. 2010 federal tax return form If you are not a candidate for a degree, your scholarship is taxable. 2010 federal tax return form Nonresident aliens cannot claim the standard deduction. 2010 federal tax return form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2010 federal tax return form You cannot claim the standard deduction allowed on Form 1040. 2010 federal tax return form However, you can itemize any allowable deductions. 2010 federal tax return form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2010 federal tax return form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form See Itemized Deductions in chapter 5. 2010 federal tax return form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2010 federal tax return form S. 2010 federal tax return form citizens. 2010 federal tax return form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2010 federal tax return form S. 2010 federal tax return form tax return. 2010 federal tax return form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2010 federal tax return form S. 2010 federal tax return form nationals; and for students and business apprentices from India. 2010 federal tax return form See Exemptions in chapter 5. 2010 federal tax return form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2010 federal tax return form 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. 2010 federal tax return form 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. 2010 federal tax return form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2010 federal tax return form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2010 federal tax return form See chapter 6 for more information on dual-status aliens. 2010 federal tax return form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2010 federal tax return form However, if you are married and choose to file a joint return with a U. 2010 federal tax return form S. 2010 federal tax return form citizen or resident spouse, you may be eligible for these credits. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form 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. 2010 federal tax return form See Social Security and Medicare Taxes in chapter 8. 2010 federal tax return form 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. 2010 federal tax return form 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. 2010 federal tax return form Do not use Form 843 to request a refund of Additional Medicare Tax. 2010 federal tax return form See Refund of Taxes Withheld in Error in chapter 8. 2010 federal tax return form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2010 federal tax return form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2010 federal tax return form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2010 federal tax return form These forms are discussed in chapter 11. 2010 federal tax return form Form 1040-C is not an annual U. 2010 federal tax return form S. 2010 federal tax return form income tax return. 2010 federal tax return form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2010 federal tax return form Chapters 5 and 7 discuss filing an annual U. 2010 federal tax return form S. 2010 federal tax return form income tax return. 2010 federal tax return form . 2010 federal tax return form I am a student with an F-1 Visa. 2010 federal tax return form I was told that I was an exempt individual. 2010 federal tax return form Does this mean I am exempt from paying U. 2010 federal tax return form S. 2010 federal tax return form tax? The term “exempt individual” does not refer to someone exempt from U. 2010 federal tax return form S. 2010 federal tax return form tax. 2010 federal tax return form 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. 2010 federal tax return form See chapter 1 . 2010 federal tax return form Generally, you cannot claim tax treaty benefits as a resident alien. 2010 federal tax return form However, there are exceptions. 2010 federal tax return form See Effect of Tax Treaties in chapter 1. 2010 federal tax return form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2010 federal tax return form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2010 federal tax return form S. 2010 federal tax return form source income on which tax was not fully paid by the amount withheld. 2010 federal tax return form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2010 federal tax return form You were a dual-status alien last year. 2010 federal tax return form 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. 2010 federal tax return form However, for the part of the year that you were not present in the United States, you are a nonresident. 2010 federal tax return form File Form 1040. 2010 federal tax return form Print “Dual-Status Return” across the top. 2010 federal tax return form Attach a statement showing your U. 2010 federal tax return form S. 2010 federal tax return form source income for the part of the year you were a nonresident. 2010 federal tax return form You may use Form 1040NR as the statement. 2010 federal tax return form Print “Dual-Status Statement” across the top. 2010 federal tax return form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2010 federal tax return form If you are an employee and you receive wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2010 federal tax return form If you file for the 2013 calendar year, your return is due April 15, 2014. 2010 federal tax return form If you are not an employee who receives wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2010 federal tax return form For the 2013 calendar year, file your return by June 16, 2014. 2010 federal tax return form For more information on when and where to file, see chapter 7 . 2010 federal tax return form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2010 federal tax return form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2010 federal tax return form If you are a U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2010 federal tax return form See Identification Number in chapter 5 for more information. 2010 federal tax return form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2010 federal tax return form However, nonresident aliens married to U. 2010 federal tax return form S. 2010 federal tax return form citizens or residents can choose to be treated as U. 2010 federal tax return form S. 2010 federal tax return form residents and file joint returns. 2010 federal tax return form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form Assuming both of you had these visas for all of last year, you are a resident alien. 2010 federal tax return form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2010 federal tax return form 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. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2010 federal tax return form Your husband must file Form 1040NR or 1040NR-EZ. 2010 federal tax return form No. 2010 federal tax return form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2010 federal tax return form See Effect of Tax Treaties in chapter 1. 2010 federal tax return form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2010 federal tax return form See chapter 6 . 2010 federal tax return form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2010 federal tax return form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2010 federal tax return form Dividends are generally taxed at a 30% (or lower treaty) rate. 2010 federal tax return form The brokerage company or payor of the dividends should withhold this tax at source. 2010 federal tax return form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2010 federal tax return form If the capital gains and dividends are effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2010 federal tax return form S. 2010 federal tax return form citizens and residents. 2010 federal tax return form If you are a nonresident alien, 85% of any U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form See The 30% Tax in chapter 4. 2010 federal tax return form If you are a nonresident alien and the scholarship is not from U. 2010 federal tax return form S. 2010 federal tax return form sources, it is not subject to U. 2010 federal tax return form S. 2010 federal tax return form tax. 2010 federal tax return form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources. 2010 federal tax return form If your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources or you are a resident alien, your scholarship is subject to U. 2010 federal tax return form S. 2010 federal tax return form tax according to the following rules. 2010 federal tax return form 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. 2010 federal tax return form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2010 federal tax return form See Scholarships and Fellowship Grants in chapter 3 for more information. 2010 federal tax return form If you are not a candidate for a degree, your scholarship is taxable. 2010 federal tax return form Nonresident aliens cannot claim the standard deduction. 2010 federal tax return form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2010 federal tax return form You cannot claim the standard deduction allowed on Form 1040. 2010 federal tax return form However, you can itemize any allowable deductions. 2010 federal tax return form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2010 federal tax return form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form See Itemized Deductions in chapter 5. 2010 federal tax return form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2010 federal tax return form S. 2010 federal tax return form citizens. 2010 federal tax return form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2010 federal tax return form S. 2010 federal tax return form tax return. 2010 federal tax return form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2010 federal tax return form S. 2010 federal tax return form nationals; and for students and business apprentices from India. 2010 federal tax return form See Exemptions in chapter 5. 2010 federal tax return form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2010 federal tax return form 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. 2010 federal tax return form 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. 2010 federal tax return form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2010 federal tax return form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2010 federal tax return form See chapter 6 for more information on dual-status aliens. 2010 federal tax return form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2010 federal tax return form However, if you are married and choose to file a joint return with a U. 2010 federal tax return form S. 2010 federal tax return form citizen or resident spouse, you may be eligible for these credits. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form 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. 2010 federal tax return form See Social Security and Medicare Taxes in chapter 8. 2010 federal tax return form 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. 2010 federal tax return form 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. 2010 federal tax return form Do not use Form 843 to request a refund of Additional Medicare Tax. 2010 federal tax return form See Refund of Taxes Withheld in Error in chapter 8. 2010 federal tax return form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2010 federal tax return form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2010 federal tax return form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2010 federal tax return form These forms are discussed in chapter 11. 2010 federal tax return form Form 1040-C is not an annual U. 2010 federal tax return form S. 2010 federal tax return form income tax return. 2010 federal tax return form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2010 federal tax return form Chapters 5 and 7 discuss filing an annual U. 2010 federal tax return form S. 2010 federal tax return form income tax return. 2010 federal tax return form . 2010 federal tax return form I am a resident alien. 2010 federal tax return form Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. 2010 federal tax return form However, there are exceptions. 2010 federal tax return form See Effect of Tax Treaties in chapter 1. 2010 federal tax return form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2010 federal tax return form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2010 federal tax return form S. 2010 federal tax return form source income on which tax was not fully paid by the amount withheld. 2010 federal tax return form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2010 federal tax return form You were a dual-status alien last year. 2010 federal tax return form 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. 2010 federal tax return form However, for the part of the year that you were not present in the United States, you are a nonresident. 2010 federal tax return form File Form 1040. 2010 federal tax return form Print “Dual-Status Return” across the top. 2010 federal tax return form Attach a statement showing your U. 2010 federal tax return form S. 2010 federal tax return form source income for the part of the year you were a nonresident. 2010 federal tax return form You may use Form 1040NR as the statement. 2010 federal tax return form Print “Dual-Status Statement” across the top. 2010 federal tax return form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2010 federal tax return form If you are an employee and you receive wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2010 federal tax return form If you file for the 2013 calendar year, your return is due April 15, 2014. 2010 federal tax return form If you are not an employee who receives wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2010 federal tax return form For the 2013 calendar year, file your return by June 16, 2014. 2010 federal tax return form For more information on when and where to file, see chapter 7 . 2010 federal tax return form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2010 federal tax return form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2010 federal tax return form If you are a U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2010 federal tax return form See Identification Number in chapter 5 for more information. 2010 federal tax return form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2010 federal tax return form However, nonresident aliens married to U. 2010 federal tax return form S. 2010 federal tax return form citizens or residents can choose to be treated as U. 2010 federal tax return form S. 2010 federal tax return form residents and file joint returns. 2010 federal tax return form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form Assuming both of you had these visas for all of last year, you are a resident alien. 2010 federal tax return form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2010 federal tax return form 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. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2010 federal tax return form Your husband must file Form 1040NR or 1040NR-EZ. 2010 federal tax return form No. 2010 federal tax return form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2010 federal tax return form See Effect of Tax Treaties in chapter 1. 2010 federal tax return form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2010 federal tax return form See chapter 6 . 2010 federal tax return form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2010 federal tax return form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2010 federal tax return form Dividends are generally taxed at a 30% (or lower treaty) rate. 2010 federal tax return form The brokerage company or payor of the dividends should withhold this tax at source. 2010 federal tax return form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2010 federal tax return form If the capital gains and dividends are effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2010 federal tax return form S. 2010 federal tax return form citizens and residents. 2010 federal tax return form If you are a nonresident alien, 85% of any U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form See The 30% Tax in chapter 4. 2010 federal tax return form If you are a nonresident alien and the scholarship is not from U. 2010 federal tax return form S. 2010 federal tax return form sources, it is not subject to U. 2010 federal tax return form S. 2010 federal tax return form tax. 2010 federal tax return form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources. 2010 federal tax return form If your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources or you are a resident alien, your scholarship is subject to U. 2010 federal tax return form S. 2010 federal tax return form tax according to the following rules. 2010 federal tax return form 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. 2010 federal tax return form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2010 federal tax return form See Scholarships and Fellowship Grants in chapter 3 for more information. 2010 federal tax return form If you are not a candidate for a degree, your scholarship is taxable. 2010 federal tax return form Nonresident aliens cannot claim the standard deduction. 2010 federal tax return form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2010 federal tax return form You cannot claim the standard deduction allowed on Form 1040. 2010 federal tax return form However, you can itemize any allowable deductions. 2010 federal tax return form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2010 federal tax return form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form See Itemized Deductions in chapter 5. 2010 federal tax return form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2010 federal tax return form S. 2010 federal tax return form citizens. 2010 federal tax return form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2010 federal tax return form S. 2010 federal tax return form tax return. 2010 federal tax return form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2010 federal tax return form S. 2010 federal tax return form nationals; and for students and business apprentices from India. 2010 federal tax return form See Exemptions in chapter 5. 2010 federal tax return form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2010 federal tax return form 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. 2010 federal tax return form 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. 2010 federal tax return form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2010 federal tax return form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2010 federal tax return form See chapter 6 for more information on dual-status aliens. 2010 federal tax return form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2010 federal tax return form However, if you are married and choose to file a joint return with a U. 2010 federal tax return form S. 2010 federal tax return form citizen or resident spouse, you may be eligible for these credits. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form 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. 2010 federal tax return form See Social Security and Medicare Taxes in chapter 8. 2010 federal tax return form 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. 2010 federal tax return form 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. 2010 federal tax return form Do not use Form 843 to request a refund of Additional Medicare Tax. 2010 federal tax return form See Refund of Taxes Withheld in Error in chapter 8. 2010 federal tax return form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2010 federal tax return form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2010 federal tax return form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2010 federal tax return form These forms are discussed in chapter 11. 2010 federal tax return form Form 1040-C is not an annual U. 2010 federal tax return form S. 2010 federal tax return form income tax return. 2010 federal tax return form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2010 federal tax return form Chapters 5 and 7 discuss filing an annual U. 2010 federal tax return form S. 2010 federal tax return form income tax return. 2010 federal tax return form . 2010 federal tax return form I am a nonresident alien with no dependents. 2010 federal tax return form I am working temporarily for a U. 2010 federal tax return form S. 2010 federal tax return form company. 2010 federal tax return form 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. 2010 federal tax return form S. 2010 federal tax return form source income on which tax was not fully paid by the amount withheld. 2010 federal tax return form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2010 federal tax return form You were a dual-status alien last year. 2010 federal tax return form 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. 2010 federal tax return form However, for the part of the year that you were not present in the United States, you are a nonresident. 2010 federal tax return form File Form 1040. 2010 federal tax return form Print “Dual-Status Return” across the top. 2010 federal tax return form Attach a statement showing your U. 2010 federal tax return form S. 2010 federal tax return form source income for the part of the year you were a nonresident. 2010 federal tax return form You may use Form 1040NR as the statement. 2010 federal tax return form Print “Dual-Status Statement” across the top. 2010 federal tax return form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2010 federal tax return form If you are an employee and you receive wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2010 federal tax return form If you file for the 2013 calendar year, your return is due April 15, 2014. 2010 federal tax return form If you are not an employee who receives wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2010 federal tax return form For the 2013 calendar year, file your return by June 16, 2014. 2010 federal tax return form For more information on when and where to file, see chapter 7 . 2010 federal tax return form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2010 federal tax return form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2010 federal tax return form If you are a U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2010 federal tax return form See Identification Number in chapter 5 for more information. 2010 federal tax return form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2010 federal tax return form However, nonresident aliens married to U. 2010 federal tax return form S. 2010 federal tax return form citizens or residents can choose to be treated as U. 2010 federal tax return form S. 2010 federal tax return form residents and file joint returns. 2010 federal tax return form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form Assuming both of you had these visas for all of last year, you are a resident alien. 2010 federal tax return form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2010 federal tax return form 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. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2010 federal tax return form Your husband must file Form 1040NR or 1040NR-EZ. 2010 federal tax return form No. 2010 federal tax return form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2010 federal tax return form See Effect of Tax Treaties in chapter 1. 2010 federal tax return form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2010 federal tax return form See chapter 6 . 2010 federal tax return form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2010 federal tax return form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2010 federal tax return form Dividends are generally taxed at a 30% (or lower treaty) rate. 2010 federal tax return form The brokerage company or payor of the dividends should withhold this tax at source. 2010 federal tax return form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2010 federal tax return form If the capital gains and dividends are effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2010 federal tax return form S. 2010 federal tax return form citizens and residents. 2010 federal tax return form If you are a nonresident alien, 85% of any U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form See The 30% Tax in chapter 4. 2010 federal tax return form If you are a nonresident alien and the scholarship is not from U. 2010 federal tax return form S. 2010 federal tax return form sources, it is not subject to U. 2010 federal tax return form S. 2010 federal tax return form tax. 2010 federal tax return form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources. 2010 federal tax return form If your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources or you are a resident alien, your scholarship is subject to U. 2010 federal tax return form S. 2010 federal tax return form tax according to the following rules. 2010 federal tax return form 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. 2010 federal tax return form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2010 federal tax return form See Scholarships and Fellowship Grants in chapter 3 for more information. 2010 federal tax return form If you are not a candidate for a degree, your scholarship is taxable. 2010 federal tax return form Nonresident aliens cannot claim the standard deduction. 2010 federal tax return form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2010 federal tax return form You cannot claim the standard deduction allowed on Form 1040. 2010 federal tax return form However, you can itemize any allowable deductions. 2010 federal tax return form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2010 federal tax return form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form See Itemized Deductions in chapter 5. 2010 federal tax return form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2010 federal tax return form S. 2010 federal tax return form citizens. 2010 federal tax return form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2010 federal tax return form S. 2010 federal tax return form tax return. 2010 federal tax return form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2010 federal tax return form S. 2010 federal tax return form nationals; and for students and business apprentices from India. 2010 federal tax return form See Exemptions in chapter 5. 2010 federal tax return form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2010 federal tax return form 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. 2010 federal tax return form 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. 2010 federal tax return form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2010 federal tax return form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2010 federal tax return form See chapter 6 for more information on dual-status aliens. 2010 federal tax return form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2010 federal tax return form However, if you are married and choose to file a joint return with a U. 2010 federal tax return form S. 2010 federal tax return form citizen or resident spouse, you may be eligible for these credits. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form 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. 2010 federal tax return form See Social Security and Medicare Taxes in chapter 8. 2010 federal tax return form 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. 2010 federal tax return form 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. 2010 federal tax return form Do not use Form 843 to request a refund of Additional Medicare Tax. 2010 federal tax return form See Refund of Taxes Withheld in Error in chapter 8. 2010 federal tax return form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2010 federal tax return form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2010 federal tax return form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2010 federal tax return form These forms are discussed in chapter 11. 2010 federal tax return form Form 1040-C is not an annual U. 2010 federal tax return form S. 2010 federal tax return form income tax return. 2010 federal tax return form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2010 federal tax return form Chapters 5 and 7 discuss filing an annual U. 2010 federal tax return form S. 2010 federal tax return form income tax return. 2010 federal tax return form . 2010 federal tax return form I came to the United States on June 30th of last year. 2010 federal tax return form I have an H-1B Visa. 2010 federal tax return form What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. 2010 federal tax return form 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. 2010 federal tax return form However, for the part of the year that you were not present in the United States, you are a nonresident. 2010 federal tax return form File Form 1040. 2010 federal tax return form Print “Dual-Status Return” across the top. 2010 federal tax return form Attach a statement showing your U. 2010 federal tax return form S. 2010 federal tax return form source income for the part of the year you were a nonresident. 2010 federal tax return form You may use Form 1040NR as the statement. 2010 federal tax return form Print “Dual-Status Statement” across the top. 2010 federal tax return form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2010 federal tax return form If you are an employee and you receive wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2010 federal tax return form If you file for the 2013 calendar year, your return is due April 15, 2014. 2010 federal tax return form If you are not an employee who receives wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2010 federal tax return form For the 2013 calendar year, file your return by June 16, 2014. 2010 federal tax return form For more information on when and where to file, see chapter 7 . 2010 federal tax return form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2010 federal tax return form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2010 federal tax return form If you are a U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2010 federal tax return form See Identification Number in chapter 5 for more information. 2010 federal tax return form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2010 federal tax return form However, nonresident aliens married to U. 2010 federal tax return form S. 2010 federal tax return form citizens or residents can choose to be treated as U. 2010 federal tax return form S. 2010 federal tax return form residents and file joint returns. 2010 federal tax return form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form Assuming both of you had these visas for all of last year, you are a resident alien. 2010 federal tax return form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2010 federal tax return form 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. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2010 federal tax return form Your husband must file Form 1040NR or 1040NR-EZ. 2010 federal tax return form No. 2010 federal tax return form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2010 federal tax return form See Effect of Tax Treaties in chapter 1. 2010 federal tax return form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2010 federal tax return form See chapter 6 . 2010 federal tax return form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2010 federal tax return form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2010 federal tax return form Dividends are generally taxed at a 30% (or lower treaty) rate. 2010 federal tax return form The brokerage company or payor of the dividends should withhold this tax at source. 2010 federal tax return form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2010 federal tax return form If the capital gains and dividends are effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2010 federal tax return form S. 2010 federal tax return form citizens and residents. 2010 federal tax return form If you are a nonresident alien, 85% of any U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form See The 30% Tax in chapter 4. 2010 federal tax return form If you are a nonresident alien and the scholarship is not from U. 2010 federal tax return form S. 2010 federal tax return form sources, it is not subject to U. 2010 federal tax return form S. 2010 federal tax return form tax. 2010 federal tax return form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources. 2010 federal tax return form If your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources or you are a resident alien, your scholarship is subject to U. 2010 federal tax return form S. 2010 federal tax return form tax according to the following rules. 2010 federal tax return form 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. 2010 federal tax return form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2010 federal tax return form See Scholarships and Fellowship Grants in chapter 3 for more information. 2010 federal tax return form If you are not a candidate for a degree, your scholarship is taxable. 2010 federal tax return form Nonresident aliens cannot claim the standard deduction. 2010 federal tax return form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2010 federal tax return form You cannot claim the standard deduction allowed on Form 1040. 2010 federal tax return form However, you can itemize any allowable deductions. 2010 federal tax return form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2010 federal tax return form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form See Itemized Deductions in chapter 5. 2010 federal tax return form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2010 federal tax return form S. 2010 federal tax return form citizens. 2010 federal tax return form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2010 federal tax return form S. 2010 federal tax return form tax return. 2010 federal tax return form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2010 federal tax return form S. 2010 federal tax return form nationals; and for students and business apprentices from India. 2010 federal tax return form See Exemptions in chapter 5. 2010 federal tax return form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2010 federal tax return form 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. 2010 federal tax return form 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. 2010 federal tax return form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2010 federal tax return form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2010 federal tax return form See chapter 6 for more information on dual-status aliens. 2010 federal tax return form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2010 federal tax return form However, if you are married and choose to file a joint return with a U. 2010 federal tax return form S. 2010 federal tax return form citizen or resident spouse, you may be eligible for these credits. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form 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. 2010 federal tax return form See Social Security and Medicare Taxes in chapter 8. 2010 federal tax return form 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. 2010 federal tax return form 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. 2010 federal tax return form Do not use Form 843 to request a refund of Additional Medicare Tax. 2010 federal tax return form See Refund of Taxes Withheld in Error in chapter 8. 2010 federal tax return form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2010 federal tax return form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2010 federal tax return form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2010 federal tax return form These forms are discussed in chapter 11. 2010 federal tax return form Form 1040-C is not an annual U. 2010 federal tax return form S. 2010 federal tax return form income tax return. 2010 federal tax return form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2010 federal tax return form Chapters 5 and 7 discuss filing an annual U. 2010 federal tax return form S. 2010 federal tax return form income tax return. 2010 federal tax return form . 2010 federal tax return form When is my Form 1040NR due? If you are an employee and you receive wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2010 federal tax return form If you file for the 2013 calendar year, your return is due April 15, 2014. 2010 federal tax return form If you are not an employee who receives wages subject to U. 2010 federal tax return form S. 2010 federal tax return form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2010 federal tax return form For the 2013 calendar year, file your return by June 16, 2014. 2010 federal tax return form For more information on when and where to file, see chapter 7 . 2010 federal tax return form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2010 federal tax return form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2010 federal tax return form If you are a U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2010 federal tax return form See Identification Number in chapter 5 for more information. 2010 federal tax return form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2010 federal tax return form However, nonresident aliens married to U. 2010 federal tax return form S. 2010 federal tax return form citizens or residents can choose to be treated as U. 2010 federal tax return form S. 2010 federal tax return form residents and file joint returns. 2010 federal tax return form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form Assuming both of you had these visas for all of last year, you are a resident alien. 2010 federal tax return form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2010 federal tax return form 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. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2010 federal tax return form Your husband must file Form 1040NR or 1040NR-EZ. 2010 federal tax return form No. 2010 federal tax return form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2010 federal tax return form See Effect of Tax Treaties in chapter 1. 2010 federal tax return form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2010 federal tax return form See chapter 6 . 2010 federal tax return form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2010 federal tax return form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2010 federal tax return form Dividends are generally taxed at a 30% (or lower treaty) rate. 2010 federal tax return form The brokerage company or payor of the dividends should withhold this tax at source. 2010 federal tax return form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2010 federal tax return form If the capital gains and dividends are effectively connected with a U. 2010 federal tax return form S. 2010 federal tax return form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2010 federal tax return form S. 2010 federal tax return form citizens and residents. 2010 federal tax return form If you are a nonresident alien, 85% of any U. 2010 federal tax return form S. 2010 federal tax return form 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. 2010 federal tax return form See The 30% Tax in chapter 4. 2010 federal tax return form If you are a nonresident alien and the scholarship is not from U. 2010 federal tax return form S. 2010 federal tax return form sources, it is not subject to U. 2010 federal tax return form S. 2010 federal tax return form tax. 2010 federal tax return form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources. 2010 federal tax return form If your scholarship is from U. 2010 federal tax return form S. 2010 federal tax return form sources or you are a resident alien, your scholarship is subject to U. 2010 federal tax return form S. 2010 federal tax return form tax according to the following rules. 2010 federal tax return form 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. 2010 federal tax return form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2010 federal tax return form See Scholarships and Fellowship Grants in chapter 3 for more information. 2010 federal tax return form If you are not a candidate for a degree, your scholarship is taxable. 2010 federal tax return form Nonresident aliens cannot claim the standard deduction. 2010 federal tax return form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2010 federal tax return form You cannot claim the standard deduction allowed on Form 1040. 2010 federal tax return form However, you can itemize any allowable deductions. 2010 federal tax return form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2010 federal tax return form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2010 federal tax return form S. 2010 federal tax return form trade or business. 2010 federal tax return form See Itemized Deductions in chapter 5. 2010 federal tax return form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2010 federal tax return form S. 2010 federal tax return form citizens. 2010 federal tax return form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2010 federal tax return form S. 2010 federal tax return form tax return. 2010 federal tax return form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2010 federal tax return form S. 2010 federal tax return form nationals; and for students and business apprentices from India. 2010 federal tax return form See Exemptions in chapter 5. 2010 federal tax return form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2010 federal tax return form 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. 2010 federal tax return form 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. 2010 federal tax return form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2010 federal tax return form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2010 federal tax return form See chapter 6 for more information on dual-status aliens. 2010 federal tax return form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2010 federal tax return form However, if you are married and choose to file a joint return with a U. 2010 federal tax return form S. 2010 federal tax return form citizen or resident spouse, you may be eligible for these credits. 2010 federal tax return form See Nonresident Spouse Treated as a Resident in chapter 1. 2010 federal tax return form 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 2010 Federal Tax Return Form

2010 federal tax return form 1. 2010 federal tax return form   Definitions You Need To Know Table of Contents Other options. 2010 federal tax return form Exception. 2010 federal tax return form Certain terms used in this publication are defined below. 2010 federal tax return form The same term used in another publication may have a slightly different meaning. 2010 federal tax return form Annual additions. 2010 federal tax return form   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. 2010 federal tax return form Annual benefits. 2010 federal tax return form   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. 2010 federal tax return form Business. 2010 federal tax return form   A business is an activity in which a profit motive is present and economic activity is involved. 2010 federal tax return form Service as a newspaper carrier under age 18 or as a public official is not a business. 2010 federal tax return form Common-law employee. 2010 federal tax return form   A common-law employee is any individual who, under common law, would have the status of an employee. 2010 federal tax return form A leased employee can also be a common-law employee. 2010 federal tax return form   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. 2010 federal tax return form For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. 2010 federal tax return form   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. 2010 federal tax return form For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. 2010 federal tax return form S. 2010 federal tax return form citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. 2010 federal tax return form   However, an individual may be a common-law employee and a self-employed person as well. 2010 federal tax return form For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. 2010 federal tax return form In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. 2010 federal tax return form However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. 2010 federal tax return form Compensation. 2010 federal tax return form   Compensation for plan allocations is the pay a participant received from you for personal services for a year. 2010 federal tax return form You can generally define compensation as including all the following payments. 2010 federal tax return form Wages and salaries. 2010 federal tax return form Fees for professional services. 2010 federal tax return form Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. 2010 federal tax return form Commissions and tips. 2010 federal tax return form Fringe benefits. 2010 federal tax return form Bonuses. 2010 federal tax return form   For a self-employed individual, compensation means the earned income, discussed later, of that individual. 2010 federal tax return form   Compensation generally includes amounts deferred in the following employee benefit plans. 2010 federal tax return form These amounts are elective deferrals. 2010 federal tax return form Qualified cash or deferred arrangement (section 401(k) plan). 2010 federal tax return form Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. 2010 federal tax return form Section 457 nonqualified deferred compensation plan. 2010 federal tax return form Section 125 cafeteria plan. 2010 federal tax return form   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. 2010 federal tax return form The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. 2010 federal tax return form Other options. 2010 federal tax return form   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. 2010 federal tax return form The employee's wages as defined for income tax withholding purposes. 2010 federal tax return form The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. 2010 federal tax return form The employee's social security wages (including elective deferrals). 2010 federal tax return form   Compensation generally cannot include either of the following items. 2010 federal tax return form Nontaxable reimbursements or other expense allowances. 2010 federal tax return form Deferred compensation (other than elective deferrals). 2010 federal tax return form SIMPLE plans. 2010 federal tax return form   A special definition of compensation applies for SIMPLE plans. 2010 federal tax return form See chapter 3. 2010 federal tax return form Contribution. 2010 federal tax return form   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. 2010 federal tax return form Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. 2010 federal tax return form Deduction. 2010 federal tax return form   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. 2010 federal tax return form Limits apply to the amount deductible. 2010 federal tax return form Earned income. 2010 federal tax return form   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. 2010 federal tax return form   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. 2010 federal tax return form Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. 2010 federal tax return form It includes income from licensing the use of property other than goodwill. 2010 federal tax return form   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. 2010 federal tax return form   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. 2010 federal tax return form Employer. 2010 federal tax return form   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. 2010 federal tax return form A sole proprietor is treated as his or her own employer for retirement plan purposes. 2010 federal tax return form However, a partner is not an employer for retirement plan purposes. 2010 federal tax return form Instead, the partnership is treated as the employer of each partner. 2010 federal tax return form Highly compensated employee. 2010 federal tax return form   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. 2010 federal tax return form Leased employee. 2010 federal tax return form   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. 2010 federal tax return form Provides services to you under an agreement between you and a leasing organization. 2010 federal tax return form Has performed services for you (or for you and related persons) substantially full time for at least 1 year. 2010 federal tax return form Performs services under your primary direction or control. 2010 federal tax return form Exception. 2010 federal tax return form   A leased employee is not treated as your employee if all the following conditions are met. 2010 federal tax return form Leased employees are not more than 20% of your non-highly compensated work force. 2010 federal tax return form The employee is covered under the leasing organization's qualified pension plan. 2010 federal tax return form The leasing organization's plan is a money purchase pension plan that has all the following provisions. 2010 federal tax return form Immediate participation. 2010 federal tax return form (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. 2010 federal tax return form ) Full and immediate vesting. 2010 federal tax return form A nonintegrated employer contribution rate of at least 10% of compensation for each participant. 2010 federal tax return form However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. 2010 federal tax return form Net earnings from self-employment. 2010 federal tax return form   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. 2010 federal tax return form Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. 2010 federal tax return form   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. 2010 federal tax return form   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. 2010 federal tax return form You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. 2010 federal tax return form   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). 2010 federal tax return form It does not include income passed through to shareholders of S corporations. 2010 federal tax return form Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. 2010 federal tax return form Distributions of other income or loss to limited partners are not net earnings from self-employment. 2010 federal tax return form   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. 2010 federal tax return form Qualified plan. 2010 federal tax return form   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. 2010 federal tax return form You can deduct contributions made to the plan for your employees. 2010 federal tax return form Earnings on these contributions are generally tax free until distributed at retirement. 2010 federal tax return form Profit-sharing, money purchase, and defined benefit plans are qualified plans. 2010 federal tax return form A 401(k) plan is also a qualified plan. 2010 federal tax return form Participant. 2010 federal tax return form   A participant is an eligible employee who is covered by your retirement plan. 2010 federal tax return form See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. 2010 federal tax return form Partner. 2010 federal tax return form   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. 2010 federal tax return form For retirement plans, a partner is treated as an employee of the partnership. 2010 federal tax return form Self-employed individual. 2010 federal tax return form   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. 2010 federal tax return form Sole proprietors and partners are self-employed. 2010 federal tax return form Self-employment can include part-time work. 2010 federal tax return form   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. 2010 federal tax return form See Common-law employee and Net earnings from self-employment , earlier. 2010 federal tax return form   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. 2010 federal tax return form See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. 2010 federal tax return form Sole proprietor. 2010 federal tax return form   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. 2010 federal tax return form For retirement plans, a sole proprietor is treated as both an employer and an employee. 2010 federal tax return form Prev  Up  Next   Home   More Online Publications