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File 2012 Federal Taxes

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File 2012 Federal Taxes

File 2012 federal taxes 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. File 2012 federal taxes . File 2012 federal taxes What is the difference between a resident alien and a nonresident alien for tax purposes? . File 2012 federal taxes 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? . File 2012 federal taxes I am a student with an F-1 Visa. File 2012 federal taxes I was told that I was an exempt individual. File 2012 federal taxes Does this mean I am exempt from paying U. File 2012 federal taxes S. File 2012 federal taxes tax? . File 2012 federal taxes I am a resident alien. File 2012 federal taxes Can I claim any treaty benefits? . File 2012 federal taxes I am a nonresident alien with no dependents. File 2012 federal taxes I am working temporarily for a U. File 2012 federal taxes S. File 2012 federal taxes company. File 2012 federal taxes What return do I file? . File 2012 federal taxes I came to the United States on June 30th of last year. File 2012 federal taxes I have an H-1B Visa. File 2012 federal taxes What is my tax status, resident alien or nonresident alien? What tax return do I file? . File 2012 federal taxes When is my Form 1040NR due? . File 2012 federal taxes My spouse is a nonresident alien. File 2012 federal taxes Does he need a social security number? . File 2012 federal taxes I am a nonresident alien. File 2012 federal taxes Can I file a joint return with my spouse? . File 2012 federal taxes I have an H-1B Visa and my husband has an F-1 Visa. File 2012 federal taxes We both lived in the United States all of last year and had income. File 2012 federal taxes What kind of form should we file? Do we file separate returns or a joint return? . File 2012 federal taxes Is a dual-resident taxpayer the same as a dual-status taxpayer? . File 2012 federal taxes I am a nonresident alien and invested money in the U. File 2012 federal taxes S. File 2012 federal taxes stock market through a U. File 2012 federal taxes S. File 2012 federal taxes brokerage company. File 2012 federal taxes Are the dividends and the capital gains taxable? If yes, how are they taxed? . File 2012 federal taxes I am a nonresident alien. File 2012 federal taxes I receive U. File 2012 federal taxes S. File 2012 federal taxes social security benefits. File 2012 federal taxes Are my benefits taxable? . File 2012 federal taxes Do I have to pay taxes on my scholarship? . File 2012 federal taxes I am a nonresident alien. File 2012 federal taxes Can I claim the standard deduction? . File 2012 federal taxes I am a dual-status taxpayer. File 2012 federal taxes Can I claim the standard deduction? . File 2012 federal taxes I am filing Form 1040NR. File 2012 federal taxes Can I claim itemized deductions? . File 2012 federal taxes I am not a U. File 2012 federal taxes S. File 2012 federal taxes citizen. File 2012 federal taxes What exemptions can I claim? . File 2012 federal taxes What exemptions can I claim as a dual-status taxpayer? . File 2012 federal taxes I am single with a dependent child. File 2012 federal taxes I was a dual-status alien in 2013. File 2012 federal taxes Can I claim the earned income credit on my 2013 tax return? . File 2012 federal taxes I am a nonresident alien student. File 2012 federal taxes Can I claim an education credit on my Form 1040NR? . File 2012 federal taxes I am a nonresident alien, temporarily working in the U. File 2012 federal taxes S. File 2012 federal taxes under a J visa. File 2012 federal taxes Am I subject to social security and Medicare taxes? . File 2012 federal taxes I am a nonresident alien student. File 2012 federal taxes Social security taxes were withheld from my pay in error. File 2012 federal taxes How do I get a refund of these taxes? . File 2012 federal taxes I am an alien who will be leaving the United States. File 2012 federal taxes What forms do I have to file before I leave? . File 2012 federal taxes I filed a Form 1040-C when I left the United States. File 2012 federal taxes Do I still have to file an annual U. File 2012 federal taxes S. File 2012 federal taxes tax return? . File 2012 federal taxes 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. File 2012 federal taxes S. File 2012 federal taxes citizen. File 2012 federal taxes Aliens are classified as resident aliens and nonresident aliens. File 2012 federal taxes Resident aliens are taxed on their worldwide income, the same as U. File 2012 federal taxes S. File 2012 federal taxes citizens. File 2012 federal taxes Nonresident aliens are taxed only on their U. File 2012 federal taxes S. File 2012 federal taxes source income and certain foreign source income that is effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. File 2012 federal taxes These are the same rates that apply to U. File 2012 federal taxes S. File 2012 federal taxes citizens and residents. File 2012 federal taxes Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. File 2012 federal taxes The term “exempt individual” does not refer to someone exempt from U. File 2012 federal taxes S. File 2012 federal taxes tax. File 2012 federal taxes 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. File 2012 federal taxes See chapter 1 . File 2012 federal taxes Generally, you cannot claim tax treaty benefits as a resident alien. File 2012 federal taxes However, there are exceptions. File 2012 federal taxes See Effect of Tax Treaties in chapter 1. File 2012 federal taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2012 federal taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. File 2012 federal taxes S. File 2012 federal taxes source income on which tax was not fully paid by the amount withheld. File 2012 federal taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File 2012 federal taxes You were a dual-status alien last year. File 2012 federal taxes 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. File 2012 federal taxes However, for the part of the year that you were not present in the United States, you are a nonresident. File 2012 federal taxes File Form 1040. File 2012 federal taxes Print “Dual-Status Return” across the top. File 2012 federal taxes Attach a statement showing your U. File 2012 federal taxes S. File 2012 federal taxes source income for the part of the year you were a nonresident. File 2012 federal taxes You may use Form 1040NR as the statement. File 2012 federal taxes Print “Dual-Status Statement” across the top. File 2012 federal taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2012 federal taxes If you are an employee and you receive wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 federal taxes If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 federal taxes If you are not an employee who receives wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 federal taxes For the 2013 calendar year, file your return by June 16, 2014. File 2012 federal taxes For more information on when and where to file, see chapter 7 . File 2012 federal taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 federal taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2012 federal taxes If you are a U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 federal taxes See Identification Number in chapter 5 for more information. File 2012 federal taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 federal taxes However, nonresident aliens married to U. File 2012 federal taxes S. File 2012 federal taxes citizens or residents can choose to be treated as U. File 2012 federal taxes S. File 2012 federal taxes residents and file joint returns. File 2012 federal taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 federal taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2012 federal taxes 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. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 federal taxes Your husband must file Form 1040NR or 1040NR-EZ. File 2012 federal taxes No. File 2012 federal taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2012 federal taxes See Effect of Tax Treaties in chapter 1. File 2012 federal taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 federal taxes See chapter 6 . File 2012 federal taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 federal taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 federal taxes Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 federal taxes The brokerage company or payor of the dividends should withhold this tax at source. File 2012 federal taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2012 federal taxes If the capital gains and dividends are effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 federal taxes S. File 2012 federal taxes citizens and residents. File 2012 federal taxes If you are a nonresident alien, 85% of any U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes See The 30% Tax in chapter 4. File 2012 federal taxes If you are a nonresident alien and the scholarship is not from U. File 2012 federal taxes S. File 2012 federal taxes sources, it is not subject to U. File 2012 federal taxes S. File 2012 federal taxes tax. File 2012 federal taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources. File 2012 federal taxes If your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources or you are a resident alien, your scholarship is subject to U. File 2012 federal taxes S. File 2012 federal taxes tax according to the following rules. File 2012 federal taxes 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. File 2012 federal taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 federal taxes See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 federal taxes If you are not a candidate for a degree, your scholarship is taxable. File 2012 federal taxes Nonresident aliens cannot claim the standard deduction. File 2012 federal taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 federal taxes You cannot claim the standard deduction allowed on Form 1040. File 2012 federal taxes However, you can itemize any allowable deductions. File 2012 federal taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 federal taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes See Itemized Deductions in chapter 5. File 2012 federal taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 federal taxes S. File 2012 federal taxes citizens. File 2012 federal taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 federal taxes S. File 2012 federal taxes tax return. File 2012 federal taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 federal taxes S. File 2012 federal taxes nationals; and for students and business apprentices from India. File 2012 federal taxes See Exemptions in chapter 5. File 2012 federal taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 federal taxes 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. File 2012 federal taxes 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. File 2012 federal taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 federal taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 federal taxes See chapter 6 for more information on dual-status aliens. File 2012 federal taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 federal taxes However, if you are married and choose to file a joint return with a U. File 2012 federal taxes S. File 2012 federal taxes citizen or resident spouse, you may be eligible for these credits. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes 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. File 2012 federal taxes See Social Security and Medicare Taxes in chapter 8. File 2012 federal taxes 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. File 2012 federal taxes 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. File 2012 federal taxes Do not use Form 843 to request a refund of Additional Medicare Tax. File 2012 federal taxes See Refund of Taxes Withheld in Error in chapter 8. File 2012 federal taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2012 federal taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File 2012 federal taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2012 federal taxes These forms are discussed in chapter 11. File 2012 federal taxes Form 1040-C is not an annual U. File 2012 federal taxes S. File 2012 federal taxes income tax return. File 2012 federal taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File 2012 federal taxes Chapters 5 and 7 discuss filing an annual U. File 2012 federal taxes S. File 2012 federal taxes income tax return. File 2012 federal taxes . File 2012 federal taxes 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. File 2012 federal taxes These are the same rates that apply to U. File 2012 federal taxes S. File 2012 federal taxes citizens and residents. File 2012 federal taxes Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. File 2012 federal taxes The term “exempt individual” does not refer to someone exempt from U. File 2012 federal taxes S. File 2012 federal taxes tax. File 2012 federal taxes 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. File 2012 federal taxes See chapter 1 . File 2012 federal taxes Generally, you cannot claim tax treaty benefits as a resident alien. File 2012 federal taxes However, there are exceptions. File 2012 federal taxes See Effect of Tax Treaties in chapter 1. File 2012 federal taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2012 federal taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. File 2012 federal taxes S. File 2012 federal taxes source income on which tax was not fully paid by the amount withheld. File 2012 federal taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File 2012 federal taxes You were a dual-status alien last year. File 2012 federal taxes 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. File 2012 federal taxes However, for the part of the year that you were not present in the United States, you are a nonresident. File 2012 federal taxes File Form 1040. File 2012 federal taxes Print “Dual-Status Return” across the top. File 2012 federal taxes Attach a statement showing your U. File 2012 federal taxes S. File 2012 federal taxes source income for the part of the year you were a nonresident. File 2012 federal taxes You may use Form 1040NR as the statement. File 2012 federal taxes Print “Dual-Status Statement” across the top. File 2012 federal taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2012 federal taxes If you are an employee and you receive wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 federal taxes If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 federal taxes If you are not an employee who receives wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 federal taxes For the 2013 calendar year, file your return by June 16, 2014. File 2012 federal taxes For more information on when and where to file, see chapter 7 . File 2012 federal taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 federal taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2012 federal taxes If you are a U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 federal taxes See Identification Number in chapter 5 for more information. File 2012 federal taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 federal taxes However, nonresident aliens married to U. File 2012 federal taxes S. File 2012 federal taxes citizens or residents can choose to be treated as U. File 2012 federal taxes S. File 2012 federal taxes residents and file joint returns. File 2012 federal taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 federal taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2012 federal taxes 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. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 federal taxes Your husband must file Form 1040NR or 1040NR-EZ. File 2012 federal taxes No. File 2012 federal taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2012 federal taxes See Effect of Tax Treaties in chapter 1. File 2012 federal taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 federal taxes See chapter 6 . File 2012 federal taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 federal taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 federal taxes Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 federal taxes The brokerage company or payor of the dividends should withhold this tax at source. File 2012 federal taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2012 federal taxes If the capital gains and dividends are effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 federal taxes S. File 2012 federal taxes citizens and residents. File 2012 federal taxes If you are a nonresident alien, 85% of any U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes See The 30% Tax in chapter 4. File 2012 federal taxes If you are a nonresident alien and the scholarship is not from U. File 2012 federal taxes S. File 2012 federal taxes sources, it is not subject to U. File 2012 federal taxes S. File 2012 federal taxes tax. File 2012 federal taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources. File 2012 federal taxes If your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources or you are a resident alien, your scholarship is subject to U. File 2012 federal taxes S. File 2012 federal taxes tax according to the following rules. File 2012 federal taxes 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. File 2012 federal taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 federal taxes See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 federal taxes If you are not a candidate for a degree, your scholarship is taxable. File 2012 federal taxes Nonresident aliens cannot claim the standard deduction. File 2012 federal taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 federal taxes You cannot claim the standard deduction allowed on Form 1040. File 2012 federal taxes However, you can itemize any allowable deductions. File 2012 federal taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 federal taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes See Itemized Deductions in chapter 5. File 2012 federal taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 federal taxes S. File 2012 federal taxes citizens. File 2012 federal taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 federal taxes S. File 2012 federal taxes tax return. File 2012 federal taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 federal taxes S. File 2012 federal taxes nationals; and for students and business apprentices from India. File 2012 federal taxes See Exemptions in chapter 5. File 2012 federal taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 federal taxes 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. File 2012 federal taxes 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. File 2012 federal taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 federal taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 federal taxes See chapter 6 for more information on dual-status aliens. File 2012 federal taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 federal taxes However, if you are married and choose to file a joint return with a U. File 2012 federal taxes S. File 2012 federal taxes citizen or resident spouse, you may be eligible for these credits. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes 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. File 2012 federal taxes See Social Security and Medicare Taxes in chapter 8. File 2012 federal taxes 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. File 2012 federal taxes 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. File 2012 federal taxes Do not use Form 843 to request a refund of Additional Medicare Tax. File 2012 federal taxes See Refund of Taxes Withheld in Error in chapter 8. File 2012 federal taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2012 federal taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File 2012 federal taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2012 federal taxes These forms are discussed in chapter 11. File 2012 federal taxes Form 1040-C is not an annual U. File 2012 federal taxes S. File 2012 federal taxes income tax return. File 2012 federal taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File 2012 federal taxes Chapters 5 and 7 discuss filing an annual U. File 2012 federal taxes S. File 2012 federal taxes income tax return. File 2012 federal taxes . File 2012 federal taxes I am a student with an F-1 Visa. File 2012 federal taxes I was told that I was an exempt individual. File 2012 federal taxes Does this mean I am exempt from paying U. File 2012 federal taxes S. File 2012 federal taxes tax? The term “exempt individual” does not refer to someone exempt from U. File 2012 federal taxes S. File 2012 federal taxes tax. File 2012 federal taxes 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. File 2012 federal taxes See chapter 1 . File 2012 federal taxes Generally, you cannot claim tax treaty benefits as a resident alien. File 2012 federal taxes However, there are exceptions. File 2012 federal taxes See Effect of Tax Treaties in chapter 1. File 2012 federal taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2012 federal taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. File 2012 federal taxes S. File 2012 federal taxes source income on which tax was not fully paid by the amount withheld. File 2012 federal taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File 2012 federal taxes You were a dual-status alien last year. File 2012 federal taxes 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. File 2012 federal taxes However, for the part of the year that you were not present in the United States, you are a nonresident. File 2012 federal taxes File Form 1040. File 2012 federal taxes Print “Dual-Status Return” across the top. File 2012 federal taxes Attach a statement showing your U. File 2012 federal taxes S. File 2012 federal taxes source income for the part of the year you were a nonresident. File 2012 federal taxes You may use Form 1040NR as the statement. File 2012 federal taxes Print “Dual-Status Statement” across the top. File 2012 federal taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2012 federal taxes If you are an employee and you receive wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 federal taxes If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 federal taxes If you are not an employee who receives wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 federal taxes For the 2013 calendar year, file your return by June 16, 2014. File 2012 federal taxes For more information on when and where to file, see chapter 7 . File 2012 federal taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 federal taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2012 federal taxes If you are a U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 federal taxes See Identification Number in chapter 5 for more information. File 2012 federal taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 federal taxes However, nonresident aliens married to U. File 2012 federal taxes S. File 2012 federal taxes citizens or residents can choose to be treated as U. File 2012 federal taxes S. File 2012 federal taxes residents and file joint returns. File 2012 federal taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 federal taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2012 federal taxes 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. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 federal taxes Your husband must file Form 1040NR or 1040NR-EZ. File 2012 federal taxes No. File 2012 federal taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2012 federal taxes See Effect of Tax Treaties in chapter 1. File 2012 federal taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 federal taxes See chapter 6 . File 2012 federal taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 federal taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 federal taxes Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 federal taxes The brokerage company or payor of the dividends should withhold this tax at source. File 2012 federal taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2012 federal taxes If the capital gains and dividends are effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 federal taxes S. File 2012 federal taxes citizens and residents. File 2012 federal taxes If you are a nonresident alien, 85% of any U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes See The 30% Tax in chapter 4. File 2012 federal taxes If you are a nonresident alien and the scholarship is not from U. File 2012 federal taxes S. File 2012 federal taxes sources, it is not subject to U. File 2012 federal taxes S. File 2012 federal taxes tax. File 2012 federal taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources. File 2012 federal taxes If your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources or you are a resident alien, your scholarship is subject to U. File 2012 federal taxes S. File 2012 federal taxes tax according to the following rules. File 2012 federal taxes 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. File 2012 federal taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 federal taxes See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 federal taxes If you are not a candidate for a degree, your scholarship is taxable. File 2012 federal taxes Nonresident aliens cannot claim the standard deduction. File 2012 federal taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 federal taxes You cannot claim the standard deduction allowed on Form 1040. File 2012 federal taxes However, you can itemize any allowable deductions. File 2012 federal taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 federal taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes See Itemized Deductions in chapter 5. File 2012 federal taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 federal taxes S. File 2012 federal taxes citizens. File 2012 federal taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 federal taxes S. File 2012 federal taxes tax return. File 2012 federal taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 federal taxes S. File 2012 federal taxes nationals; and for students and business apprentices from India. File 2012 federal taxes See Exemptions in chapter 5. File 2012 federal taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 federal taxes 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. File 2012 federal taxes 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. File 2012 federal taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 federal taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 federal taxes See chapter 6 for more information on dual-status aliens. File 2012 federal taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 federal taxes However, if you are married and choose to file a joint return with a U. File 2012 federal taxes S. File 2012 federal taxes citizen or resident spouse, you may be eligible for these credits. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes 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. File 2012 federal taxes See Social Security and Medicare Taxes in chapter 8. File 2012 federal taxes 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. File 2012 federal taxes 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. File 2012 federal taxes Do not use Form 843 to request a refund of Additional Medicare Tax. File 2012 federal taxes See Refund of Taxes Withheld in Error in chapter 8. File 2012 federal taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2012 federal taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File 2012 federal taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2012 federal taxes These forms are discussed in chapter 11. File 2012 federal taxes Form 1040-C is not an annual U. File 2012 federal taxes S. File 2012 federal taxes income tax return. File 2012 federal taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File 2012 federal taxes Chapters 5 and 7 discuss filing an annual U. File 2012 federal taxes S. File 2012 federal taxes income tax return. File 2012 federal taxes . File 2012 federal taxes I am a resident alien. File 2012 federal taxes Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. File 2012 federal taxes However, there are exceptions. File 2012 federal taxes See Effect of Tax Treaties in chapter 1. File 2012 federal taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2012 federal taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. File 2012 federal taxes S. File 2012 federal taxes source income on which tax was not fully paid by the amount withheld. File 2012 federal taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File 2012 federal taxes You were a dual-status alien last year. File 2012 federal taxes 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. File 2012 federal taxes However, for the part of the year that you were not present in the United States, you are a nonresident. File 2012 federal taxes File Form 1040. File 2012 federal taxes Print “Dual-Status Return” across the top. File 2012 federal taxes Attach a statement showing your U. File 2012 federal taxes S. File 2012 federal taxes source income for the part of the year you were a nonresident. File 2012 federal taxes You may use Form 1040NR as the statement. File 2012 federal taxes Print “Dual-Status Statement” across the top. File 2012 federal taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2012 federal taxes If you are an employee and you receive wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 federal taxes If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 federal taxes If you are not an employee who receives wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 federal taxes For the 2013 calendar year, file your return by June 16, 2014. File 2012 federal taxes For more information on when and where to file, see chapter 7 . File 2012 federal taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 federal taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2012 federal taxes If you are a U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 federal taxes See Identification Number in chapter 5 for more information. File 2012 federal taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 federal taxes However, nonresident aliens married to U. File 2012 federal taxes S. File 2012 federal taxes citizens or residents can choose to be treated as U. File 2012 federal taxes S. File 2012 federal taxes residents and file joint returns. File 2012 federal taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 federal taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2012 federal taxes 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. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 federal taxes Your husband must file Form 1040NR or 1040NR-EZ. File 2012 federal taxes No. File 2012 federal taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2012 federal taxes See Effect of Tax Treaties in chapter 1. File 2012 federal taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 federal taxes See chapter 6 . File 2012 federal taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 federal taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 federal taxes Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 federal taxes The brokerage company or payor of the dividends should withhold this tax at source. File 2012 federal taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2012 federal taxes If the capital gains and dividends are effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 federal taxes S. File 2012 federal taxes citizens and residents. File 2012 federal taxes If you are a nonresident alien, 85% of any U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes See The 30% Tax in chapter 4. File 2012 federal taxes If you are a nonresident alien and the scholarship is not from U. File 2012 federal taxes S. File 2012 federal taxes sources, it is not subject to U. File 2012 federal taxes S. File 2012 federal taxes tax. File 2012 federal taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources. File 2012 federal taxes If your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources or you are a resident alien, your scholarship is subject to U. File 2012 federal taxes S. File 2012 federal taxes tax according to the following rules. File 2012 federal taxes 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. File 2012 federal taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 federal taxes See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 federal taxes If you are not a candidate for a degree, your scholarship is taxable. File 2012 federal taxes Nonresident aliens cannot claim the standard deduction. File 2012 federal taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 federal taxes You cannot claim the standard deduction allowed on Form 1040. File 2012 federal taxes However, you can itemize any allowable deductions. File 2012 federal taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 federal taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes See Itemized Deductions in chapter 5. File 2012 federal taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 federal taxes S. File 2012 federal taxes citizens. File 2012 federal taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 federal taxes S. File 2012 federal taxes tax return. File 2012 federal taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 federal taxes S. File 2012 federal taxes nationals; and for students and business apprentices from India. File 2012 federal taxes See Exemptions in chapter 5. File 2012 federal taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 federal taxes 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. File 2012 federal taxes 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. File 2012 federal taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 federal taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 federal taxes See chapter 6 for more information on dual-status aliens. File 2012 federal taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 federal taxes However, if you are married and choose to file a joint return with a U. File 2012 federal taxes S. File 2012 federal taxes citizen or resident spouse, you may be eligible for these credits. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes 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. File 2012 federal taxes See Social Security and Medicare Taxes in chapter 8. File 2012 federal taxes 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. File 2012 federal taxes 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. File 2012 federal taxes Do not use Form 843 to request a refund of Additional Medicare Tax. File 2012 federal taxes See Refund of Taxes Withheld in Error in chapter 8. File 2012 federal taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2012 federal taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File 2012 federal taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2012 federal taxes These forms are discussed in chapter 11. File 2012 federal taxes Form 1040-C is not an annual U. File 2012 federal taxes S. File 2012 federal taxes income tax return. File 2012 federal taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File 2012 federal taxes Chapters 5 and 7 discuss filing an annual U. File 2012 federal taxes S. File 2012 federal taxes income tax return. File 2012 federal taxes . File 2012 federal taxes I am a nonresident alien with no dependents. File 2012 federal taxes I am working temporarily for a U. File 2012 federal taxes S. File 2012 federal taxes company. File 2012 federal taxes 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. File 2012 federal taxes S. File 2012 federal taxes source income on which tax was not fully paid by the amount withheld. File 2012 federal taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File 2012 federal taxes You were a dual-status alien last year. File 2012 federal taxes 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. File 2012 federal taxes However, for the part of the year that you were not present in the United States, you are a nonresident. File 2012 federal taxes File Form 1040. File 2012 federal taxes Print “Dual-Status Return” across the top. File 2012 federal taxes Attach a statement showing your U. File 2012 federal taxes S. File 2012 federal taxes source income for the part of the year you were a nonresident. File 2012 federal taxes You may use Form 1040NR as the statement. File 2012 federal taxes Print “Dual-Status Statement” across the top. File 2012 federal taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2012 federal taxes If you are an employee and you receive wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 federal taxes If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 federal taxes If you are not an employee who receives wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 federal taxes For the 2013 calendar year, file your return by June 16, 2014. File 2012 federal taxes For more information on when and where to file, see chapter 7 . File 2012 federal taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 federal taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2012 federal taxes If you are a U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 federal taxes See Identification Number in chapter 5 for more information. File 2012 federal taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 federal taxes However, nonresident aliens married to U. File 2012 federal taxes S. File 2012 federal taxes citizens or residents can choose to be treated as U. File 2012 federal taxes S. File 2012 federal taxes residents and file joint returns. File 2012 federal taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 federal taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2012 federal taxes 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. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 federal taxes Your husband must file Form 1040NR or 1040NR-EZ. File 2012 federal taxes No. File 2012 federal taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2012 federal taxes See Effect of Tax Treaties in chapter 1. File 2012 federal taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 federal taxes See chapter 6 . File 2012 federal taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 federal taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 federal taxes Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 federal taxes The brokerage company or payor of the dividends should withhold this tax at source. File 2012 federal taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2012 federal taxes If the capital gains and dividends are effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 federal taxes S. File 2012 federal taxes citizens and residents. File 2012 federal taxes If you are a nonresident alien, 85% of any U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes See The 30% Tax in chapter 4. File 2012 federal taxes If you are a nonresident alien and the scholarship is not from U. File 2012 federal taxes S. File 2012 federal taxes sources, it is not subject to U. File 2012 federal taxes S. File 2012 federal taxes tax. File 2012 federal taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources. File 2012 federal taxes If your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources or you are a resident alien, your scholarship is subject to U. File 2012 federal taxes S. File 2012 federal taxes tax according to the following rules. File 2012 federal taxes 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. File 2012 federal taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 federal taxes See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 federal taxes If you are not a candidate for a degree, your scholarship is taxable. File 2012 federal taxes Nonresident aliens cannot claim the standard deduction. File 2012 federal taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 federal taxes You cannot claim the standard deduction allowed on Form 1040. File 2012 federal taxes However, you can itemize any allowable deductions. File 2012 federal taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 federal taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes See Itemized Deductions in chapter 5. File 2012 federal taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 federal taxes S. File 2012 federal taxes citizens. File 2012 federal taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 federal taxes S. File 2012 federal taxes tax return. File 2012 federal taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 federal taxes S. File 2012 federal taxes nationals; and for students and business apprentices from India. File 2012 federal taxes See Exemptions in chapter 5. File 2012 federal taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 federal taxes 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. File 2012 federal taxes 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. File 2012 federal taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 federal taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 federal taxes See chapter 6 for more information on dual-status aliens. File 2012 federal taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 federal taxes However, if you are married and choose to file a joint return with a U. File 2012 federal taxes S. File 2012 federal taxes citizen or resident spouse, you may be eligible for these credits. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes 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. File 2012 federal taxes See Social Security and Medicare Taxes in chapter 8. File 2012 federal taxes 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. File 2012 federal taxes 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. File 2012 federal taxes Do not use Form 843 to request a refund of Additional Medicare Tax. File 2012 federal taxes See Refund of Taxes Withheld in Error in chapter 8. File 2012 federal taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2012 federal taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File 2012 federal taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2012 federal taxes These forms are discussed in chapter 11. File 2012 federal taxes Form 1040-C is not an annual U. File 2012 federal taxes S. File 2012 federal taxes income tax return. File 2012 federal taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File 2012 federal taxes Chapters 5 and 7 discuss filing an annual U. File 2012 federal taxes S. File 2012 federal taxes income tax return. File 2012 federal taxes . File 2012 federal taxes I came to the United States on June 30th of last year. File 2012 federal taxes I have an H-1B Visa. File 2012 federal taxes What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. File 2012 federal taxes 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. File 2012 federal taxes However, for the part of the year that you were not present in the United States, you are a nonresident. File 2012 federal taxes File Form 1040. File 2012 federal taxes Print “Dual-Status Return” across the top. File 2012 federal taxes Attach a statement showing your U. File 2012 federal taxes S. File 2012 federal taxes source income for the part of the year you were a nonresident. File 2012 federal taxes You may use Form 1040NR as the statement. File 2012 federal taxes Print “Dual-Status Statement” across the top. File 2012 federal taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2012 federal taxes If you are an employee and you receive wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 federal taxes If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 federal taxes If you are not an employee who receives wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 federal taxes For the 2013 calendar year, file your return by June 16, 2014. File 2012 federal taxes For more information on when and where to file, see chapter 7 . File 2012 federal taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 federal taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2012 federal taxes If you are a U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 federal taxes See Identification Number in chapter 5 for more information. File 2012 federal taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 federal taxes However, nonresident aliens married to U. File 2012 federal taxes S. File 2012 federal taxes citizens or residents can choose to be treated as U. File 2012 federal taxes S. File 2012 federal taxes residents and file joint returns. File 2012 federal taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 federal taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2012 federal taxes 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. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 federal taxes Your husband must file Form 1040NR or 1040NR-EZ. File 2012 federal taxes No. File 2012 federal taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2012 federal taxes See Effect of Tax Treaties in chapter 1. File 2012 federal taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 federal taxes See chapter 6 . File 2012 federal taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 federal taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 federal taxes Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 federal taxes The brokerage company or payor of the dividends should withhold this tax at source. File 2012 federal taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2012 federal taxes If the capital gains and dividends are effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 federal taxes S. File 2012 federal taxes citizens and residents. File 2012 federal taxes If you are a nonresident alien, 85% of any U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes See The 30% Tax in chapter 4. File 2012 federal taxes If you are a nonresident alien and the scholarship is not from U. File 2012 federal taxes S. File 2012 federal taxes sources, it is not subject to U. File 2012 federal taxes S. File 2012 federal taxes tax. File 2012 federal taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources. File 2012 federal taxes If your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources or you are a resident alien, your scholarship is subject to U. File 2012 federal taxes S. File 2012 federal taxes tax according to the following rules. File 2012 federal taxes 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. File 2012 federal taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 federal taxes See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 federal taxes If you are not a candidate for a degree, your scholarship is taxable. File 2012 federal taxes Nonresident aliens cannot claim the standard deduction. File 2012 federal taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 federal taxes You cannot claim the standard deduction allowed on Form 1040. File 2012 federal taxes However, you can itemize any allowable deductions. File 2012 federal taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 federal taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes See Itemized Deductions in chapter 5. File 2012 federal taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 federal taxes S. File 2012 federal taxes citizens. File 2012 federal taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 federal taxes S. File 2012 federal taxes tax return. File 2012 federal taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 federal taxes S. File 2012 federal taxes nationals; and for students and business apprentices from India. File 2012 federal taxes See Exemptions in chapter 5. File 2012 federal taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 federal taxes 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. File 2012 federal taxes 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. File 2012 federal taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 federal taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 federal taxes See chapter 6 for more information on dual-status aliens. File 2012 federal taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 federal taxes However, if you are married and choose to file a joint return with a U. File 2012 federal taxes S. File 2012 federal taxes citizen or resident spouse, you may be eligible for these credits. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes 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. File 2012 federal taxes See Social Security and Medicare Taxes in chapter 8. File 2012 federal taxes 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. File 2012 federal taxes 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. File 2012 federal taxes Do not use Form 843 to request a refund of Additional Medicare Tax. File 2012 federal taxes See Refund of Taxes Withheld in Error in chapter 8. File 2012 federal taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2012 federal taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File 2012 federal taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2012 federal taxes These forms are discussed in chapter 11. File 2012 federal taxes Form 1040-C is not an annual U. File 2012 federal taxes S. File 2012 federal taxes income tax return. File 2012 federal taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File 2012 federal taxes Chapters 5 and 7 discuss filing an annual U. File 2012 federal taxes S. File 2012 federal taxes income tax return. File 2012 federal taxes . File 2012 federal taxes When is my Form 1040NR due? If you are an employee and you receive wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 federal taxes If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 federal taxes If you are not an employee who receives wages subject to U. File 2012 federal taxes S. File 2012 federal taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 federal taxes For the 2013 calendar year, file your return by June 16, 2014. File 2012 federal taxes For more information on when and where to file, see chapter 7 . File 2012 federal taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 federal taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File 2012 federal taxes If you are a U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 federal taxes See Identification Number in chapter 5 for more information. File 2012 federal taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 federal taxes However, nonresident aliens married to U. File 2012 federal taxes S. File 2012 federal taxes citizens or residents can choose to be treated as U. File 2012 federal taxes S. File 2012 federal taxes residents and file joint returns. File 2012 federal taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 federal taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File 2012 federal taxes 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. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 federal taxes Your husband must file Form 1040NR or 1040NR-EZ. File 2012 federal taxes No. File 2012 federal taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File 2012 federal taxes See Effect of Tax Treaties in chapter 1. File 2012 federal taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 federal taxes See chapter 6 . File 2012 federal taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 federal taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 federal taxes Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 federal taxes The brokerage company or payor of the dividends should withhold this tax at source. File 2012 federal taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File 2012 federal taxes If the capital gains and dividends are effectively connected with a U. File 2012 federal taxes S. File 2012 federal taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 federal taxes S. File 2012 federal taxes citizens and residents. File 2012 federal taxes If you are a nonresident alien, 85% of any U. File 2012 federal taxes S. File 2012 federal taxes 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. File 2012 federal taxes See The 30% Tax in chapter 4. File 2012 federal taxes If you are a nonresident alien and the scholarship is not from U. File 2012 federal taxes S. File 2012 federal taxes sources, it is not subject to U. File 2012 federal taxes S. File 2012 federal taxes tax. File 2012 federal taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources. File 2012 federal taxes If your scholarship is from U. File 2012 federal taxes S. File 2012 federal taxes sources or you are a resident alien, your scholarship is subject to U. File 2012 federal taxes S. File 2012 federal taxes tax according to the following rules. File 2012 federal taxes 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. File 2012 federal taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 federal taxes See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 federal taxes If you are not a candidate for a degree, your scholarship is taxable. File 2012 federal taxes Nonresident aliens cannot claim the standard deduction. File 2012 federal taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 federal taxes You cannot claim the standard deduction allowed on Form 1040. File 2012 federal taxes However, you can itemize any allowable deductions. File 2012 federal taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 federal taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 federal taxes S. File 2012 federal taxes trade or business. File 2012 federal taxes See Itemized Deductions in chapter 5. File 2012 federal taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 federal taxes S. File 2012 federal taxes citizens. File 2012 federal taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 federal taxes S. File 2012 federal taxes tax return. File 2012 federal taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 federal taxes S. File 2012 federal taxes nationals; and for students and business apprentices from India. File 2012 federal taxes See Exemptions in chapter 5. File 2012 federal taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 federal taxes 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. File 2012 federal taxes 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. File 2012 federal taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 federal taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 federal taxes See chapter 6 for more information on dual-status aliens. File 2012 federal taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 federal taxes However, if you are married and choose to file a joint return with a U. File 2012 federal taxes S. File 2012 federal taxes citizen or resident spouse, you may be eligible for these credits. File 2012 federal taxes See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 federal taxes 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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Filing Season Statistics

The tables on this page present information from the population of all Forms 1040 processed by the IRS at two critical points in the annual filing season, mid-July and mid-November. The mid-November tables are presented here for the first time. Those data have been developed as part of a research program to provide authoritative data for use by researchers in cases in which a substantial interest in those data exists and information produced by researchers from incomplete data can lead to inaccuracies.

The first set of tables, those processed by mid-July, primarily reflect income earned in the year preceding the Filing Year and reported to the IRS by the April 15th filing deadline, although they also include some late-filed returns for prior Tax-Years. Importantly, these data exclude taxpayers who requested a 6-month filing extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. The data represent approximately 95 percent of all returns that will be processed by the IRS in the calendar year. Because filers requesting an extension generally have more complex finances, on average the data reflect just over 85% of the total AGI and less than 80 percent of the total tax liability that will be reported for all returns filed during the year. The final column in each table indicates the share of income from the sale of capital assets represented in the income presented. By comparing the data presented in these tables over time, these data can be used to develop early estimates of changes in the economy or to update forecasts of economic activity that were developed using older data.   

Data in the mid-November tables update the earlier tables and reflect nearly all returns that will be received and processed by the IRS in a calendar year, including timely-filed returns that had been granted a 6-month extension. Again, the information presented primarily represent income earned in the prior year, but will include some late-filed returns for earlier Tax-Years.


Mid-July filing season statistics by AGI

These tables present information from the population of all Forms 1040 processed by the IRS on or before week 30 of the calendar year. Returns filed primarily reflect income earned in the year preceding the Filing Year, but exclude taxpayers who requested a 6-month filing extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.

2010     2011     2012     2013
 


Mid-November filing season statistics by AGI

These tables present information from the population of all Forms 1040 processed by the IRS on or before week 47 of the calendar year. Returns filed primarily reflect income earned in the year preceding the Filing Year.

2010     2011     2012     2013
 


Additional filing season statistics

 

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Page Last Reviewed or Updated: 10-Jan-2014

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