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2011 Federal Tax Forms

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2011 Federal Tax Forms

2011 federal tax forms 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. 2011 federal tax forms . 2011 federal tax forms What is the difference between a resident alien and a nonresident alien for tax purposes? . 2011 federal tax forms 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? . 2011 federal tax forms I am a student with an F-1 Visa. 2011 federal tax forms I was told that I was an exempt individual. 2011 federal tax forms Does this mean I am exempt from paying U. 2011 federal tax forms S. 2011 federal tax forms tax? . 2011 federal tax forms I am a resident alien. 2011 federal tax forms Can I claim any treaty benefits? . 2011 federal tax forms I am a nonresident alien with no dependents. 2011 federal tax forms I am working temporarily for a U. 2011 federal tax forms S. 2011 federal tax forms company. 2011 federal tax forms What return do I file? . 2011 federal tax forms I came to the United States on June 30th of last year. 2011 federal tax forms I have an H-1B Visa. 2011 federal tax forms What is my tax status, resident alien or nonresident alien? What tax return do I file? . 2011 federal tax forms When is my Form 1040NR due? . 2011 federal tax forms My spouse is a nonresident alien. 2011 federal tax forms Does he need a social security number? . 2011 federal tax forms I am a nonresident alien. 2011 federal tax forms Can I file a joint return with my spouse? . 2011 federal tax forms I have an H-1B Visa and my husband has an F-1 Visa. 2011 federal tax forms We both lived in the United States all of last year and had income. 2011 federal tax forms What kind of form should we file? Do we file separate returns or a joint return? . 2011 federal tax forms Is a dual-resident taxpayer the same as a dual-status taxpayer? . 2011 federal tax forms I am a nonresident alien and invested money in the U. 2011 federal tax forms S. 2011 federal tax forms stock market through a U. 2011 federal tax forms S. 2011 federal tax forms brokerage company. 2011 federal tax forms Are the dividends and the capital gains taxable? If yes, how are they taxed? . 2011 federal tax forms I am a nonresident alien. 2011 federal tax forms I receive U. 2011 federal tax forms S. 2011 federal tax forms social security benefits. 2011 federal tax forms Are my benefits taxable? . 2011 federal tax forms Do I have to pay taxes on my scholarship? . 2011 federal tax forms I am a nonresident alien. 2011 federal tax forms Can I claim the standard deduction? . 2011 federal tax forms I am a dual-status taxpayer. 2011 federal tax forms Can I claim the standard deduction? . 2011 federal tax forms I am filing Form 1040NR. 2011 federal tax forms Can I claim itemized deductions? . 2011 federal tax forms I am not a U. 2011 federal tax forms S. 2011 federal tax forms citizen. 2011 federal tax forms What exemptions can I claim? . 2011 federal tax forms What exemptions can I claim as a dual-status taxpayer? . 2011 federal tax forms I am single with a dependent child. 2011 federal tax forms I was a dual-status alien in 2013. 2011 federal tax forms Can I claim the earned income credit on my 2013 tax return? . 2011 federal tax forms I am a nonresident alien student. 2011 federal tax forms Can I claim an education credit on my Form 1040NR? . 2011 federal tax forms I am a nonresident alien, temporarily working in the U. 2011 federal tax forms S. 2011 federal tax forms under a J visa. 2011 federal tax forms Am I subject to social security and Medicare taxes? . 2011 federal tax forms I am a nonresident alien student. 2011 federal tax forms Social security taxes were withheld from my pay in error. 2011 federal tax forms How do I get a refund of these taxes? . 2011 federal tax forms I am an alien who will be leaving the United States. 2011 federal tax forms What forms do I have to file before I leave? . 2011 federal tax forms I filed a Form 1040-C when I left the United States. 2011 federal tax forms Do I still have to file an annual U. 2011 federal tax forms S. 2011 federal tax forms tax return? . 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms citizen. 2011 federal tax forms Aliens are classified as resident aliens and nonresident aliens. 2011 federal tax forms Resident aliens are taxed on their worldwide income, the same as U. 2011 federal tax forms S. 2011 federal tax forms citizens. 2011 federal tax forms Nonresident aliens are taxed only on their U. 2011 federal tax forms S. 2011 federal tax forms source income and certain foreign source income that is effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. 2011 federal tax forms These are the same rates that apply to U. 2011 federal tax forms S. 2011 federal tax forms citizens and residents. 2011 federal tax forms Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2011 federal tax forms The term “exempt individual” does not refer to someone exempt from U. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms 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. 2011 federal tax forms See chapter 1 . 2011 federal tax forms Generally, you cannot claim tax treaty benefits as a resident alien. 2011 federal tax forms However, there are exceptions. 2011 federal tax forms See Effect of Tax Treaties in chapter 1. 2011 federal tax forms See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2011 federal tax forms You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2011 federal tax forms S. 2011 federal tax forms source income on which tax was not fully paid by the amount withheld. 2011 federal tax forms You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2011 federal tax forms You were a dual-status alien last year. 2011 federal tax forms 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. 2011 federal tax forms However, for the part of the year that you were not present in the United States, you are a nonresident. 2011 federal tax forms File Form 1040. 2011 federal tax forms Print “Dual-Status Return” across the top. 2011 federal tax forms Attach a statement showing your U. 2011 federal tax forms S. 2011 federal tax forms source income for the part of the year you were a nonresident. 2011 federal tax forms You may use Form 1040NR as the statement. 2011 federal tax forms Print “Dual-Status Statement” across the top. 2011 federal tax forms See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2011 federal tax forms If you are an employee and you receive wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 federal tax forms If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 federal tax forms If you are not an employee who receives wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 federal tax forms For the 2013 calendar year, file your return by June 16, 2014. 2011 federal tax forms For more information on when and where to file, see chapter 7 . 2011 federal tax forms A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 federal tax forms If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 federal tax forms If you are a U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 federal tax forms See Identification Number in chapter 5 for more information. 2011 federal tax forms Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 federal tax forms However, nonresident aliens married to U. 2011 federal tax forms S. 2011 federal tax forms citizens or residents can choose to be treated as U. 2011 federal tax forms S. 2011 federal tax forms residents and file joint returns. 2011 federal tax forms For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms Assuming both of you had these visas for all of last year, you are a resident alien. 2011 federal tax forms Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 federal tax forms 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. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 federal tax forms Your husband must file Form 1040NR or 1040NR-EZ. 2011 federal tax forms No. 2011 federal tax forms A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 federal tax forms See Effect of Tax Treaties in chapter 1. 2011 federal tax forms You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 federal tax forms See chapter 6 . 2011 federal tax forms The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 federal tax forms See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 federal tax forms Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 federal tax forms The brokerage company or payor of the dividends should withhold this tax at source. 2011 federal tax forms If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 federal tax forms If the capital gains and dividends are effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 federal tax forms S. 2011 federal tax forms citizens and residents. 2011 federal tax forms If you are a nonresident alien, 85% of any U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms See The 30% Tax in chapter 4. 2011 federal tax forms If you are a nonresident alien and the scholarship is not from U. 2011 federal tax forms S. 2011 federal tax forms sources, it is not subject to U. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources. 2011 federal tax forms If your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources or you are a resident alien, your scholarship is subject to U. 2011 federal tax forms S. 2011 federal tax forms tax according to the following rules. 2011 federal tax forms 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. 2011 federal tax forms However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 federal tax forms See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 federal tax forms If you are not a candidate for a degree, your scholarship is taxable. 2011 federal tax forms Nonresident aliens cannot claim the standard deduction. 2011 federal tax forms However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 federal tax forms You cannot claim the standard deduction allowed on Form 1040. 2011 federal tax forms However, you can itemize any allowable deductions. 2011 federal tax forms Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 federal tax forms However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms See Itemized Deductions in chapter 5. 2011 federal tax forms Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 federal tax forms S. 2011 federal tax forms citizens. 2011 federal tax forms However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 federal tax forms S. 2011 federal tax forms tax return. 2011 federal tax forms There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 federal tax forms S. 2011 federal tax forms nationals; and for students and business apprentices from India. 2011 federal tax forms See Exemptions in chapter 5. 2011 federal tax forms As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 federal tax forms If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 federal tax forms See chapter 6 for more information on dual-status aliens. 2011 federal tax forms If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 federal tax forms However, if you are married and choose to file a joint return with a U. 2011 federal tax forms S. 2011 federal tax forms citizen or resident spouse, you may be eligible for these credits. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms 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. 2011 federal tax forms See Social Security and Medicare Taxes in chapter 8. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 federal tax forms See Refund of Taxes Withheld in Error in chapter 8. 2011 federal tax forms Before leaving the United States, aliens generally must obtain a certificate of compliance. 2011 federal tax forms This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2011 federal tax forms You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2011 federal tax forms These forms are discussed in chapter 11. 2011 federal tax forms Form 1040-C is not an annual U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2011 federal tax forms Chapters 5 and 7 discuss filing an annual U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms . 2011 federal tax forms 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. 2011 federal tax forms These are the same rates that apply to U. 2011 federal tax forms S. 2011 federal tax forms citizens and residents. 2011 federal tax forms Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2011 federal tax forms The term “exempt individual” does not refer to someone exempt from U. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms 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. 2011 federal tax forms See chapter 1 . 2011 federal tax forms Generally, you cannot claim tax treaty benefits as a resident alien. 2011 federal tax forms However, there are exceptions. 2011 federal tax forms See Effect of Tax Treaties in chapter 1. 2011 federal tax forms See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2011 federal tax forms You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2011 federal tax forms S. 2011 federal tax forms source income on which tax was not fully paid by the amount withheld. 2011 federal tax forms You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2011 federal tax forms You were a dual-status alien last year. 2011 federal tax forms 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. 2011 federal tax forms However, for the part of the year that you were not present in the United States, you are a nonresident. 2011 federal tax forms File Form 1040. 2011 federal tax forms Print “Dual-Status Return” across the top. 2011 federal tax forms Attach a statement showing your U. 2011 federal tax forms S. 2011 federal tax forms source income for the part of the year you were a nonresident. 2011 federal tax forms You may use Form 1040NR as the statement. 2011 federal tax forms Print “Dual-Status Statement” across the top. 2011 federal tax forms See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2011 federal tax forms If you are an employee and you receive wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 federal tax forms If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 federal tax forms If you are not an employee who receives wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 federal tax forms For the 2013 calendar year, file your return by June 16, 2014. 2011 federal tax forms For more information on when and where to file, see chapter 7 . 2011 federal tax forms A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 federal tax forms If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 federal tax forms If you are a U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 federal tax forms See Identification Number in chapter 5 for more information. 2011 federal tax forms Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 federal tax forms However, nonresident aliens married to U. 2011 federal tax forms S. 2011 federal tax forms citizens or residents can choose to be treated as U. 2011 federal tax forms S. 2011 federal tax forms residents and file joint returns. 2011 federal tax forms For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms Assuming both of you had these visas for all of last year, you are a resident alien. 2011 federal tax forms Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 federal tax forms 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. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 federal tax forms Your husband must file Form 1040NR or 1040NR-EZ. 2011 federal tax forms No. 2011 federal tax forms A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 federal tax forms See Effect of Tax Treaties in chapter 1. 2011 federal tax forms You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 federal tax forms See chapter 6 . 2011 federal tax forms The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 federal tax forms See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 federal tax forms Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 federal tax forms The brokerage company or payor of the dividends should withhold this tax at source. 2011 federal tax forms If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 federal tax forms If the capital gains and dividends are effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 federal tax forms S. 2011 federal tax forms citizens and residents. 2011 federal tax forms If you are a nonresident alien, 85% of any U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms See The 30% Tax in chapter 4. 2011 federal tax forms If you are a nonresident alien and the scholarship is not from U. 2011 federal tax forms S. 2011 federal tax forms sources, it is not subject to U. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources. 2011 federal tax forms If your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources or you are a resident alien, your scholarship is subject to U. 2011 federal tax forms S. 2011 federal tax forms tax according to the following rules. 2011 federal tax forms 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. 2011 federal tax forms However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 federal tax forms See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 federal tax forms If you are not a candidate for a degree, your scholarship is taxable. 2011 federal tax forms Nonresident aliens cannot claim the standard deduction. 2011 federal tax forms However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 federal tax forms You cannot claim the standard deduction allowed on Form 1040. 2011 federal tax forms However, you can itemize any allowable deductions. 2011 federal tax forms Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 federal tax forms However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms See Itemized Deductions in chapter 5. 2011 federal tax forms Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 federal tax forms S. 2011 federal tax forms citizens. 2011 federal tax forms However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 federal tax forms S. 2011 federal tax forms tax return. 2011 federal tax forms There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 federal tax forms S. 2011 federal tax forms nationals; and for students and business apprentices from India. 2011 federal tax forms See Exemptions in chapter 5. 2011 federal tax forms As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 federal tax forms If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 federal tax forms See chapter 6 for more information on dual-status aliens. 2011 federal tax forms If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 federal tax forms However, if you are married and choose to file a joint return with a U. 2011 federal tax forms S. 2011 federal tax forms citizen or resident spouse, you may be eligible for these credits. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms 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. 2011 federal tax forms See Social Security and Medicare Taxes in chapter 8. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 federal tax forms See Refund of Taxes Withheld in Error in chapter 8. 2011 federal tax forms Before leaving the United States, aliens generally must obtain a certificate of compliance. 2011 federal tax forms This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2011 federal tax forms You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2011 federal tax forms These forms are discussed in chapter 11. 2011 federal tax forms Form 1040-C is not an annual U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2011 federal tax forms Chapters 5 and 7 discuss filing an annual U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms . 2011 federal tax forms I am a student with an F-1 Visa. 2011 federal tax forms I was told that I was an exempt individual. 2011 federal tax forms Does this mean I am exempt from paying U. 2011 federal tax forms S. 2011 federal tax forms tax? The term “exempt individual” does not refer to someone exempt from U. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms 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. 2011 federal tax forms See chapter 1 . 2011 federal tax forms Generally, you cannot claim tax treaty benefits as a resident alien. 2011 federal tax forms However, there are exceptions. 2011 federal tax forms See Effect of Tax Treaties in chapter 1. 2011 federal tax forms See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2011 federal tax forms You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2011 federal tax forms S. 2011 federal tax forms source income on which tax was not fully paid by the amount withheld. 2011 federal tax forms You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2011 federal tax forms You were a dual-status alien last year. 2011 federal tax forms 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. 2011 federal tax forms However, for the part of the year that you were not present in the United States, you are a nonresident. 2011 federal tax forms File Form 1040. 2011 federal tax forms Print “Dual-Status Return” across the top. 2011 federal tax forms Attach a statement showing your U. 2011 federal tax forms S. 2011 federal tax forms source income for the part of the year you were a nonresident. 2011 federal tax forms You may use Form 1040NR as the statement. 2011 federal tax forms Print “Dual-Status Statement” across the top. 2011 federal tax forms See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2011 federal tax forms If you are an employee and you receive wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 federal tax forms If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 federal tax forms If you are not an employee who receives wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 federal tax forms For the 2013 calendar year, file your return by June 16, 2014. 2011 federal tax forms For more information on when and where to file, see chapter 7 . 2011 federal tax forms A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 federal tax forms If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 federal tax forms If you are a U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 federal tax forms See Identification Number in chapter 5 for more information. 2011 federal tax forms Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 federal tax forms However, nonresident aliens married to U. 2011 federal tax forms S. 2011 federal tax forms citizens or residents can choose to be treated as U. 2011 federal tax forms S. 2011 federal tax forms residents and file joint returns. 2011 federal tax forms For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms Assuming both of you had these visas for all of last year, you are a resident alien. 2011 federal tax forms Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 federal tax forms 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. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 federal tax forms Your husband must file Form 1040NR or 1040NR-EZ. 2011 federal tax forms No. 2011 federal tax forms A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 federal tax forms See Effect of Tax Treaties in chapter 1. 2011 federal tax forms You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 federal tax forms See chapter 6 . 2011 federal tax forms The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 federal tax forms See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 federal tax forms Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 federal tax forms The brokerage company or payor of the dividends should withhold this tax at source. 2011 federal tax forms If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 federal tax forms If the capital gains and dividends are effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 federal tax forms S. 2011 federal tax forms citizens and residents. 2011 federal tax forms If you are a nonresident alien, 85% of any U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms See The 30% Tax in chapter 4. 2011 federal tax forms If you are a nonresident alien and the scholarship is not from U. 2011 federal tax forms S. 2011 federal tax forms sources, it is not subject to U. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources. 2011 federal tax forms If your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources or you are a resident alien, your scholarship is subject to U. 2011 federal tax forms S. 2011 federal tax forms tax according to the following rules. 2011 federal tax forms 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. 2011 federal tax forms However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 federal tax forms See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 federal tax forms If you are not a candidate for a degree, your scholarship is taxable. 2011 federal tax forms Nonresident aliens cannot claim the standard deduction. 2011 federal tax forms However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 federal tax forms You cannot claim the standard deduction allowed on Form 1040. 2011 federal tax forms However, you can itemize any allowable deductions. 2011 federal tax forms Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 federal tax forms However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms See Itemized Deductions in chapter 5. 2011 federal tax forms Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 federal tax forms S. 2011 federal tax forms citizens. 2011 federal tax forms However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 federal tax forms S. 2011 federal tax forms tax return. 2011 federal tax forms There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 federal tax forms S. 2011 federal tax forms nationals; and for students and business apprentices from India. 2011 federal tax forms See Exemptions in chapter 5. 2011 federal tax forms As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 federal tax forms If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 federal tax forms See chapter 6 for more information on dual-status aliens. 2011 federal tax forms If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 federal tax forms However, if you are married and choose to file a joint return with a U. 2011 federal tax forms S. 2011 federal tax forms citizen or resident spouse, you may be eligible for these credits. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms 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. 2011 federal tax forms See Social Security and Medicare Taxes in chapter 8. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 federal tax forms See Refund of Taxes Withheld in Error in chapter 8. 2011 federal tax forms Before leaving the United States, aliens generally must obtain a certificate of compliance. 2011 federal tax forms This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2011 federal tax forms You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2011 federal tax forms These forms are discussed in chapter 11. 2011 federal tax forms Form 1040-C is not an annual U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2011 federal tax forms Chapters 5 and 7 discuss filing an annual U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms . 2011 federal tax forms I am a resident alien. 2011 federal tax forms Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. 2011 federal tax forms However, there are exceptions. 2011 federal tax forms See Effect of Tax Treaties in chapter 1. 2011 federal tax forms See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2011 federal tax forms You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2011 federal tax forms S. 2011 federal tax forms source income on which tax was not fully paid by the amount withheld. 2011 federal tax forms You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2011 federal tax forms You were a dual-status alien last year. 2011 federal tax forms 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. 2011 federal tax forms However, for the part of the year that you were not present in the United States, you are a nonresident. 2011 federal tax forms File Form 1040. 2011 federal tax forms Print “Dual-Status Return” across the top. 2011 federal tax forms Attach a statement showing your U. 2011 federal tax forms S. 2011 federal tax forms source income for the part of the year you were a nonresident. 2011 federal tax forms You may use Form 1040NR as the statement. 2011 federal tax forms Print “Dual-Status Statement” across the top. 2011 federal tax forms See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2011 federal tax forms If you are an employee and you receive wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 federal tax forms If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 federal tax forms If you are not an employee who receives wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 federal tax forms For the 2013 calendar year, file your return by June 16, 2014. 2011 federal tax forms For more information on when and where to file, see chapter 7 . 2011 federal tax forms A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 federal tax forms If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 federal tax forms If you are a U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 federal tax forms See Identification Number in chapter 5 for more information. 2011 federal tax forms Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 federal tax forms However, nonresident aliens married to U. 2011 federal tax forms S. 2011 federal tax forms citizens or residents can choose to be treated as U. 2011 federal tax forms S. 2011 federal tax forms residents and file joint returns. 2011 federal tax forms For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms Assuming both of you had these visas for all of last year, you are a resident alien. 2011 federal tax forms Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 federal tax forms 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. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 federal tax forms Your husband must file Form 1040NR or 1040NR-EZ. 2011 federal tax forms No. 2011 federal tax forms A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 federal tax forms See Effect of Tax Treaties in chapter 1. 2011 federal tax forms You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 federal tax forms See chapter 6 . 2011 federal tax forms The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 federal tax forms See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 federal tax forms Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 federal tax forms The brokerage company or payor of the dividends should withhold this tax at source. 2011 federal tax forms If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 federal tax forms If the capital gains and dividends are effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 federal tax forms S. 2011 federal tax forms citizens and residents. 2011 federal tax forms If you are a nonresident alien, 85% of any U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms See The 30% Tax in chapter 4. 2011 federal tax forms If you are a nonresident alien and the scholarship is not from U. 2011 federal tax forms S. 2011 federal tax forms sources, it is not subject to U. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources. 2011 federal tax forms If your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources or you are a resident alien, your scholarship is subject to U. 2011 federal tax forms S. 2011 federal tax forms tax according to the following rules. 2011 federal tax forms 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. 2011 federal tax forms However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 federal tax forms See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 federal tax forms If you are not a candidate for a degree, your scholarship is taxable. 2011 federal tax forms Nonresident aliens cannot claim the standard deduction. 2011 federal tax forms However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 federal tax forms You cannot claim the standard deduction allowed on Form 1040. 2011 federal tax forms However, you can itemize any allowable deductions. 2011 federal tax forms Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 federal tax forms However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms See Itemized Deductions in chapter 5. 2011 federal tax forms Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 federal tax forms S. 2011 federal tax forms citizens. 2011 federal tax forms However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 federal tax forms S. 2011 federal tax forms tax return. 2011 federal tax forms There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 federal tax forms S. 2011 federal tax forms nationals; and for students and business apprentices from India. 2011 federal tax forms See Exemptions in chapter 5. 2011 federal tax forms As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 federal tax forms If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 federal tax forms See chapter 6 for more information on dual-status aliens. 2011 federal tax forms If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 federal tax forms However, if you are married and choose to file a joint return with a U. 2011 federal tax forms S. 2011 federal tax forms citizen or resident spouse, you may be eligible for these credits. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms 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. 2011 federal tax forms See Social Security and Medicare Taxes in chapter 8. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 federal tax forms See Refund of Taxes Withheld in Error in chapter 8. 2011 federal tax forms Before leaving the United States, aliens generally must obtain a certificate of compliance. 2011 federal tax forms This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2011 federal tax forms You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2011 federal tax forms These forms are discussed in chapter 11. 2011 federal tax forms Form 1040-C is not an annual U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2011 federal tax forms Chapters 5 and 7 discuss filing an annual U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms . 2011 federal tax forms I am a nonresident alien with no dependents. 2011 federal tax forms I am working temporarily for a U. 2011 federal tax forms S. 2011 federal tax forms company. 2011 federal tax forms 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. 2011 federal tax forms S. 2011 federal tax forms source income on which tax was not fully paid by the amount withheld. 2011 federal tax forms You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2011 federal tax forms You were a dual-status alien last year. 2011 federal tax forms 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. 2011 federal tax forms However, for the part of the year that you were not present in the United States, you are a nonresident. 2011 federal tax forms File Form 1040. 2011 federal tax forms Print “Dual-Status Return” across the top. 2011 federal tax forms Attach a statement showing your U. 2011 federal tax forms S. 2011 federal tax forms source income for the part of the year you were a nonresident. 2011 federal tax forms You may use Form 1040NR as the statement. 2011 federal tax forms Print “Dual-Status Statement” across the top. 2011 federal tax forms See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2011 federal tax forms If you are an employee and you receive wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 federal tax forms If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 federal tax forms If you are not an employee who receives wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 federal tax forms For the 2013 calendar year, file your return by June 16, 2014. 2011 federal tax forms For more information on when and where to file, see chapter 7 . 2011 federal tax forms A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 federal tax forms If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 federal tax forms If you are a U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 federal tax forms See Identification Number in chapter 5 for more information. 2011 federal tax forms Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 federal tax forms However, nonresident aliens married to U. 2011 federal tax forms S. 2011 federal tax forms citizens or residents can choose to be treated as U. 2011 federal tax forms S. 2011 federal tax forms residents and file joint returns. 2011 federal tax forms For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms Assuming both of you had these visas for all of last year, you are a resident alien. 2011 federal tax forms Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 federal tax forms 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. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 federal tax forms Your husband must file Form 1040NR or 1040NR-EZ. 2011 federal tax forms No. 2011 federal tax forms A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 federal tax forms See Effect of Tax Treaties in chapter 1. 2011 federal tax forms You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 federal tax forms See chapter 6 . 2011 federal tax forms The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 federal tax forms See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 federal tax forms Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 federal tax forms The brokerage company or payor of the dividends should withhold this tax at source. 2011 federal tax forms If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 federal tax forms If the capital gains and dividends are effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 federal tax forms S. 2011 federal tax forms citizens and residents. 2011 federal tax forms If you are a nonresident alien, 85% of any U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms See The 30% Tax in chapter 4. 2011 federal tax forms If you are a nonresident alien and the scholarship is not from U. 2011 federal tax forms S. 2011 federal tax forms sources, it is not subject to U. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources. 2011 federal tax forms If your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources or you are a resident alien, your scholarship is subject to U. 2011 federal tax forms S. 2011 federal tax forms tax according to the following rules. 2011 federal tax forms 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. 2011 federal tax forms However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 federal tax forms See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 federal tax forms If you are not a candidate for a degree, your scholarship is taxable. 2011 federal tax forms Nonresident aliens cannot claim the standard deduction. 2011 federal tax forms However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 federal tax forms You cannot claim the standard deduction allowed on Form 1040. 2011 federal tax forms However, you can itemize any allowable deductions. 2011 federal tax forms Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 federal tax forms However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms See Itemized Deductions in chapter 5. 2011 federal tax forms Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 federal tax forms S. 2011 federal tax forms citizens. 2011 federal tax forms However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 federal tax forms S. 2011 federal tax forms tax return. 2011 federal tax forms There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 federal tax forms S. 2011 federal tax forms nationals; and for students and business apprentices from India. 2011 federal tax forms See Exemptions in chapter 5. 2011 federal tax forms As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 federal tax forms If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 federal tax forms See chapter 6 for more information on dual-status aliens. 2011 federal tax forms If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 federal tax forms However, if you are married and choose to file a joint return with a U. 2011 federal tax forms S. 2011 federal tax forms citizen or resident spouse, you may be eligible for these credits. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms 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. 2011 federal tax forms See Social Security and Medicare Taxes in chapter 8. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 federal tax forms See Refund of Taxes Withheld in Error in chapter 8. 2011 federal tax forms Before leaving the United States, aliens generally must obtain a certificate of compliance. 2011 federal tax forms This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2011 federal tax forms You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2011 federal tax forms These forms are discussed in chapter 11. 2011 federal tax forms Form 1040-C is not an annual U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2011 federal tax forms Chapters 5 and 7 discuss filing an annual U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms . 2011 federal tax forms I came to the United States on June 30th of last year. 2011 federal tax forms I have an H-1B Visa. 2011 federal tax forms What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. 2011 federal tax forms 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. 2011 federal tax forms However, for the part of the year that you were not present in the United States, you are a nonresident. 2011 federal tax forms File Form 1040. 2011 federal tax forms Print “Dual-Status Return” across the top. 2011 federal tax forms Attach a statement showing your U. 2011 federal tax forms S. 2011 federal tax forms source income for the part of the year you were a nonresident. 2011 federal tax forms You may use Form 1040NR as the statement. 2011 federal tax forms Print “Dual-Status Statement” across the top. 2011 federal tax forms See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2011 federal tax forms If you are an employee and you receive wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 federal tax forms If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 federal tax forms If you are not an employee who receives wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 federal tax forms For the 2013 calendar year, file your return by June 16, 2014. 2011 federal tax forms For more information on when and where to file, see chapter 7 . 2011 federal tax forms A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 federal tax forms If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 federal tax forms If you are a U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 federal tax forms See Identification Number in chapter 5 for more information. 2011 federal tax forms Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 federal tax forms However, nonresident aliens married to U. 2011 federal tax forms S. 2011 federal tax forms citizens or residents can choose to be treated as U. 2011 federal tax forms S. 2011 federal tax forms residents and file joint returns. 2011 federal tax forms For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms Assuming both of you had these visas for all of last year, you are a resident alien. 2011 federal tax forms Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 federal tax forms 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. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 federal tax forms Your husband must file Form 1040NR or 1040NR-EZ. 2011 federal tax forms No. 2011 federal tax forms A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 federal tax forms See Effect of Tax Treaties in chapter 1. 2011 federal tax forms You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 federal tax forms See chapter 6 . 2011 federal tax forms The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 federal tax forms See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 federal tax forms Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 federal tax forms The brokerage company or payor of the dividends should withhold this tax at source. 2011 federal tax forms If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 federal tax forms If the capital gains and dividends are effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 federal tax forms S. 2011 federal tax forms citizens and residents. 2011 federal tax forms If you are a nonresident alien, 85% of any U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms See The 30% Tax in chapter 4. 2011 federal tax forms If you are a nonresident alien and the scholarship is not from U. 2011 federal tax forms S. 2011 federal tax forms sources, it is not subject to U. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources. 2011 federal tax forms If your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources or you are a resident alien, your scholarship is subject to U. 2011 federal tax forms S. 2011 federal tax forms tax according to the following rules. 2011 federal tax forms 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. 2011 federal tax forms However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 federal tax forms See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 federal tax forms If you are not a candidate for a degree, your scholarship is taxable. 2011 federal tax forms Nonresident aliens cannot claim the standard deduction. 2011 federal tax forms However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 federal tax forms You cannot claim the standard deduction allowed on Form 1040. 2011 federal tax forms However, you can itemize any allowable deductions. 2011 federal tax forms Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 federal tax forms However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms See Itemized Deductions in chapter 5. 2011 federal tax forms Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 federal tax forms S. 2011 federal tax forms citizens. 2011 federal tax forms However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 federal tax forms S. 2011 federal tax forms tax return. 2011 federal tax forms There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 federal tax forms S. 2011 federal tax forms nationals; and for students and business apprentices from India. 2011 federal tax forms See Exemptions in chapter 5. 2011 federal tax forms As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 federal tax forms If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 federal tax forms See chapter 6 for more information on dual-status aliens. 2011 federal tax forms If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 federal tax forms However, if you are married and choose to file a joint return with a U. 2011 federal tax forms S. 2011 federal tax forms citizen or resident spouse, you may be eligible for these credits. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms 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. 2011 federal tax forms See Social Security and Medicare Taxes in chapter 8. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 federal tax forms See Refund of Taxes Withheld in Error in chapter 8. 2011 federal tax forms Before leaving the United States, aliens generally must obtain a certificate of compliance. 2011 federal tax forms This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2011 federal tax forms You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2011 federal tax forms These forms are discussed in chapter 11. 2011 federal tax forms Form 1040-C is not an annual U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2011 federal tax forms Chapters 5 and 7 discuss filing an annual U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms . 2011 federal tax forms When is my Form 1040NR due? If you are an employee and you receive wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 federal tax forms If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 federal tax forms If you are not an employee who receives wages subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 federal tax forms For the 2013 calendar year, file your return by June 16, 2014. 2011 federal tax forms For more information on when and where to file, see chapter 7 . 2011 federal tax forms A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 federal tax forms If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 federal tax forms If you are a U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 federal tax forms See Identification Number in chapter 5 for more information. 2011 federal tax forms Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 federal tax forms However, nonresident aliens married to U. 2011 federal tax forms S. 2011 federal tax forms citizens or residents can choose to be treated as U. 2011 federal tax forms S. 2011 federal tax forms residents and file joint returns. 2011 federal tax forms For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms Assuming both of you had these visas for all of last year, you are a resident alien. 2011 federal tax forms Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 federal tax forms 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. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 federal tax forms Your husband must file Form 1040NR or 1040NR-EZ. 2011 federal tax forms No. 2011 federal tax forms A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 federal tax forms See Effect of Tax Treaties in chapter 1. 2011 federal tax forms You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 federal tax forms See chapter 6 . 2011 federal tax forms The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 federal tax forms See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 federal tax forms Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 federal tax forms The brokerage company or payor of the dividends should withhold this tax at source. 2011 federal tax forms If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 federal tax forms If the capital gains and dividends are effectively connected with a U. 2011 federal tax forms S. 2011 federal tax forms trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 federal tax forms S. 2011 federal tax forms citizens and residents. 2011 federal tax forms If you are a nonresident alien, 85% of any U. 2011 federal tax forms S. 2011 federal tax forms 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. 2011 federal tax forms See The 30% Tax in chapter 4. 2011 federal tax forms If you are a nonresident alien and the scholarship is not from U. 2011 federal tax forms S. 2011 federal tax forms sources, it is not subject to U. 2011 federal tax forms S. 2011 federal tax forms tax. 2011 federal tax forms See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources. 2011 federal tax forms If your scholarship is from U. 2011 federal tax forms S. 2011 federal tax forms sources or you are a resident alien, your scholarship is subject to U. 2011 federal tax forms S. 2011 federal tax forms tax according to the following rules. 2011 federal tax forms 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. 2011 federal tax forms However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 federal tax forms See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 federal tax forms If you are not a candidate for a degree, your scholarship is taxable. 2011 federal tax forms Nonresident aliens cannot claim the standard deduction. 2011 federal tax forms However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 federal tax forms You cannot claim the standard deduction allowed on Form 1040. 2011 federal tax forms However, you can itemize any allowable deductions. 2011 federal tax forms Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 federal tax forms However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 federal tax forms S. 2011 federal tax forms trade or business. 2011 federal tax forms See Itemized Deductions in chapter 5. 2011 federal tax forms Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 federal tax forms S. 2011 federal tax forms citizens. 2011 federal tax forms However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 federal tax forms S. 2011 federal tax forms tax return. 2011 federal tax forms There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 federal tax forms S. 2011 federal tax forms nationals; and for students and business apprentices from India. 2011 federal tax forms See Exemptions in chapter 5. 2011 federal tax forms As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 federal tax forms 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. 2011 federal tax forms 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. 2011 federal tax forms You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 federal tax forms If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 federal tax forms See chapter 6 for more information on dual-status aliens. 2011 federal tax forms If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 federal tax forms However, if you are married and choose to file a joint return with a U. 2011 federal tax forms S. 2011 federal tax forms citizen or resident spouse, you may be eligible for these credits. 2011 federal tax forms See Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms 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 2011 Federal Tax Forms

2011 federal tax forms Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. 2011 federal tax forms Ordering forms and publications. 2011 federal tax forms Tax questions. 2011 federal tax forms Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. 2011 federal tax forms irs. 2011 federal tax forms gov/pub525. 2011 federal tax forms What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. 2011 federal tax forms  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. 2011 federal tax forms For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. 2011 federal tax forms Itemized deduction for medical expenses. 2011 federal tax forms  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). 2011 federal tax forms If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. 2011 federal tax forms 5% of AGI. 2011 federal tax forms Additional Medicare Tax. 2011 federal tax forms  Beginning in 2013, a 0. 2011 federal tax forms 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). 2011 federal tax forms For more information, see Form 8959 and its instructions. 2011 federal tax forms Net Investment Income Tax (NIIT). 2011 federal tax forms  Beginning in 2013, the NIIT applies at a rate of 3. 2011 federal tax forms 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. 2011 federal tax forms Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. 2011 federal tax forms For more information, see Form 8960 and its instructions. 2011 federal tax forms Reminders Terrorist attacks. 2011 federal tax forms  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. 2011 federal tax forms For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. 2011 federal tax forms Gulf oil spill. 2011 federal tax forms  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. 2011 federal tax forms See Gulf oil spill under Other Income, later. 2011 federal tax forms Qualified settlement income. 2011 federal tax forms . 2011 federal tax forms  If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. 2011 federal tax forms Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. 2011 federal tax forms See Exxon Valdez settlement income under Other Income, later. 2011 federal tax forms Foreign income. 2011 federal tax forms  If you are a U. 2011 federal tax forms S. 2011 federal tax forms citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. 2011 federal tax forms S. 2011 federal tax forms law. 2011 federal tax forms This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. 2011 federal tax forms This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). 2011 federal tax forms If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. 2011 federal tax forms For details, see Publication 54, Tax Guide for U. 2011 federal tax forms S. 2011 federal tax forms Citizens and Resident Aliens Abroad. 2011 federal tax forms Disaster mitigation payments. 2011 federal tax forms . 2011 federal tax forms  You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. 2011 federal tax forms For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. 2011 federal tax forms Qualified joint venture. 2011 federal tax forms  A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. 2011 federal tax forms See Partnership Income under Business and Investment Income, later. 2011 federal tax forms Photographs of missing children. 2011 federal tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 federal tax forms Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. 2011 federal tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 federal tax forms Introduction You can receive income in the form of money, property, or services. 2011 federal tax forms This publication discusses many kinds of income and explains whether they are taxable or nontaxable. 2011 federal tax forms It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. 2011 federal tax forms It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. 2011 federal tax forms Check the index for the location of a specific subject. 2011 federal tax forms In most cases, an amount included in your income is taxable unless it is specifically exempted by law. 2011 federal tax forms Income that is taxable must be reported on your return and is subject to tax. 2011 federal tax forms Income that is nontaxable may have to be shown on your tax return but is not taxable. 2011 federal tax forms Constructively received income. 2011 federal tax forms   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. 2011 federal tax forms    A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. 2011 federal tax forms For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. 2011 federal tax forms If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. 2011 federal tax forms Assignment of income. 2011 federal tax forms   Income received by an agent for you is income you constructively received in the year the agent received it. 2011 federal tax forms If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. 2011 federal tax forms Example. 2011 federal tax forms You and your employer agree that part of your salary is to be paid directly to one of your creditors. 2011 federal tax forms You must include that amount in your income when your creditor receives it. 2011 federal tax forms Prepaid income. 2011 federal tax forms   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. 2011 federal tax forms However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. 2011 federal tax forms In this case, you include the payment in your income as you earn it by performing the services. 2011 federal tax forms Comments and suggestions. 2011 federal tax forms   We welcome your comments about this publication and your suggestions for future editions. 2011 federal tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 federal tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 federal tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 federal tax forms   You can send your comments from www. 2011 federal tax forms irs. 2011 federal tax forms gov/formspubs/. 2011 federal tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. 2011 federal tax forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 federal tax forms Ordering forms and publications. 2011 federal tax forms   Visit www. 2011 federal tax forms irs. 2011 federal tax forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 federal tax forms Internal Revenue Service 1201 N. 2011 federal tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 federal tax forms   If you have a tax question, check the information available on IRS. 2011 federal tax forms gov or call 1-800-829-1040. 2011 federal tax forms We cannot answer tax questions sent to either of the above addresses. 2011 federal tax forms Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. 2011 federal tax forms S. 2011 federal tax forms Individual Income Tax Return 1040A U. 2011 federal tax forms S. 2011 federal tax forms Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 2011 federal tax forms S. 2011 federal tax forms Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2011 federal tax forms W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. 2011 federal tax forms Prev  Up  Next   Home   More Online Publications