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Amend A 2010 Tax Return

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Amend A 2010 Tax Return

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