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File 2012 State Taxes

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File 2012 State Taxes

File 2012 state taxes 34. File 2012 state taxes   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. File 2012 state taxes El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. File 2012 state taxes Este capítulo le explica lo siguiente: Quién es un hijo calificado. File 2012 state taxes La cantidad del crédito. File 2012 state taxes Cómo se puede reclamar el crédito. File 2012 state taxes El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. File 2012 state taxes Si no está sujeto al pago de impuestos. File 2012 state taxes   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. File 2012 state taxes Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. File 2012 state taxes Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). File 2012 state taxes Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. File 2012 state taxes Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. File 2012 state taxes Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. File 2012 state taxes Ejemplo 1. File 2012 state taxes Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. File 2012 state taxes Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. File 2012 state taxes Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. File 2012 state taxes Ejemplo 2. File 2012 state taxes Su hija cumplió 8 años en el año 2013. File 2012 state taxes Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. File 2012 state taxes Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. File 2012 state taxes Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). File 2012 state taxes   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). File 2012 state taxes   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. File 2012 state taxes Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. File 2012 state taxes Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. File 2012 state taxes S. File 2012 state taxes Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. File 2012 state taxes Hijo adoptivo. File 2012 state taxes   A un hijo adoptivo siempre se le trata como si fuera su hijo. File 2012 state taxes Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. File 2012 state taxes   Si usted es ciudadano o nacional de los EE. File 2012 state taxes UU. File 2012 state taxes y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. File 2012 state taxes Excepciones al tiempo vivido con usted. File 2012 state taxes   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. File 2012 state taxes Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. File 2012 state taxes   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. File 2012 state taxes Para detalles, vea Requisito de Residencia , en el capítulo 3. File 2012 state taxes Hijo calificado de más de una persona. File 2012 state taxes   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. File 2012 state taxes Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. File 2012 state taxes Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. File 2012 state taxes Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. File 2012 state taxes Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. File 2012 state taxes Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. File 2012 state taxes Vea Crédito Tributario Adicional por Hijos , más adelante. File 2012 state taxes Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. File 2012 state taxes Casados que presentan una declaración conjunta: $110,000. File 2012 state taxes Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. File 2012 state taxes Casados que presentan la declaración por separado: $55,000. File 2012 state taxes Ingresos brutos ajustados modificados. File 2012 state taxes   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. File 2012 state taxes En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. File 2012 state taxes ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. File 2012 state taxes Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. File 2012 state taxes Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. File 2012 state taxes Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. File 2012 state taxes   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. File 2012 state taxes Ingreso bruto ajustado. File 2012 state taxes   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. File 2012 state taxes Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. File 2012 state taxes No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. File 2012 state taxes Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. File 2012 state taxes Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. File 2012 state taxes Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. File 2012 state taxes Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. File 2012 state taxes Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. File 2012 state taxes Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. File 2012 state taxes El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. File 2012 state taxes Cómo se reclama el crédito tributario adicional por hijos. File 2012 state taxes   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. File 2012 state taxes Vea anteriormente el tema titulado Cómo Reclamar el Crédito . File 2012 state taxes Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. File 2012 state taxes Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. File 2012 state taxes Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. File 2012 state taxes La Parte I es independiente de las Partes II a la IV. File 2012 state taxes Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. File 2012 state taxes Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). File 2012 state taxes Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. File 2012 state taxes Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. File 2012 state taxes Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. File 2012 state taxes Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. File 2012 state taxes Prev  Up  Next   Home   More Online Publications
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The File 2012 State Taxes

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