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File 2012 Taxes Late Online

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File 2012 taxes late online 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 taxes late online . File 2012 taxes late online What is the difference between a resident alien and a nonresident alien for tax purposes? . File 2012 taxes late online 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 taxes late online I am a student with an F-1 Visa. File 2012 taxes late online I was told that I was an exempt individual. File 2012 taxes late online Does this mean I am exempt from paying U. File 2012 taxes late online S. File 2012 taxes late online tax? . File 2012 taxes late online I am a resident alien. File 2012 taxes late online Can I claim any treaty benefits? . File 2012 taxes late online I am a nonresident alien with no dependents. File 2012 taxes late online I am working temporarily for a U. File 2012 taxes late online S. File 2012 taxes late online company. File 2012 taxes late online What return do I file? . File 2012 taxes late online I came to the United States on June 30th of last year. File 2012 taxes late online I have an H-1B Visa. File 2012 taxes late online What is my tax status, resident alien or nonresident alien? What tax return do I file? . File 2012 taxes late online When is my Form 1040NR due? . File 2012 taxes late online My spouse is a nonresident alien. File 2012 taxes late online Does he need a social security number? . File 2012 taxes late online I am a nonresident alien. File 2012 taxes late online Can I file a joint return with my spouse? . File 2012 taxes late online I have an H-1B Visa and my husband has an F-1 Visa. File 2012 taxes late online We both lived in the United States all of last year and had income. File 2012 taxes late online What kind of form should we file? Do we file separate returns or a joint return? . File 2012 taxes late online Is a dual-resident taxpayer the same as a dual-status taxpayer? . File 2012 taxes late online I am a nonresident alien and invested money in the U. File 2012 taxes late online S. File 2012 taxes late online stock market through a U. File 2012 taxes late online S. File 2012 taxes late online brokerage company. File 2012 taxes late online Are the dividends and the capital gains taxable? If yes, how are they taxed? . File 2012 taxes late online I am a nonresident alien. File 2012 taxes late online I receive U. File 2012 taxes late online S. File 2012 taxes late online social security benefits. File 2012 taxes late online Are my benefits taxable? . File 2012 taxes late online Do I have to pay taxes on my scholarship? . File 2012 taxes late online I am a nonresident alien. File 2012 taxes late online Can I claim the standard deduction? . File 2012 taxes late online I am a dual-status taxpayer. File 2012 taxes late online Can I claim the standard deduction? . File 2012 taxes late online I am filing Form 1040NR. File 2012 taxes late online Can I claim itemized deductions? . File 2012 taxes late online I am not a U. File 2012 taxes late online S. File 2012 taxes late online citizen. File 2012 taxes late online What exemptions can I claim? . File 2012 taxes late online What exemptions can I claim as a dual-status taxpayer? . File 2012 taxes late online I am single with a dependent child. File 2012 taxes late online I was a dual-status alien in 2013. File 2012 taxes late online Can I claim the earned income credit on my 2013 tax return? . File 2012 taxes late online I am a nonresident alien student. File 2012 taxes late online Can I claim an education credit on my Form 1040NR? . File 2012 taxes late online I am a nonresident alien, temporarily working in the U. File 2012 taxes late online S. File 2012 taxes late online under a J visa. File 2012 taxes late online Am I subject to social security and Medicare taxes? . File 2012 taxes late online I am a nonresident alien student. File 2012 taxes late online Social security taxes were withheld from my pay in error. File 2012 taxes late online How do I get a refund of these taxes? . File 2012 taxes late online I am an alien who will be leaving the United States. File 2012 taxes late online What forms do I have to file before I leave? . File 2012 taxes late online I filed a Form 1040-C when I left the United States. File 2012 taxes late online Do I still have to file an annual U. File 2012 taxes late online S. File 2012 taxes late online tax return? . File 2012 taxes late online 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 taxes late online S. File 2012 taxes late online citizen. File 2012 taxes late online Aliens are classified as resident aliens and nonresident aliens. File 2012 taxes late online Resident aliens are taxed on their worldwide income, the same as U. File 2012 taxes late online S. File 2012 taxes late online citizens. File 2012 taxes late online Nonresident aliens are taxed only on their U. File 2012 taxes late online S. File 2012 taxes late online source income and certain foreign source income that is effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. File 2012 taxes late online These are the same rates that apply to U. File 2012 taxes late online S. File 2012 taxes late online citizens and residents. File 2012 taxes late online Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. File 2012 taxes late online The term “exempt individual” does not refer to someone exempt from U. File 2012 taxes late online S. File 2012 taxes late online tax. File 2012 taxes late online 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 taxes late online See chapter 1 . File 2012 taxes late online Generally, you cannot claim tax treaty benefits as a resident alien. File 2012 taxes late online However, there are exceptions. File 2012 taxes late online See Effect of Tax Treaties in chapter 1. File 2012 taxes late online See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2012 taxes late online 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 taxes late online S. File 2012 taxes late online source income on which tax was not fully paid by the amount withheld. File 2012 taxes late online 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 taxes late online You were a dual-status alien last year. File 2012 taxes late online 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 taxes late online However, for the part of the year that you were not present in the United States, you are a nonresident. File 2012 taxes late online File Form 1040. File 2012 taxes late online Print “Dual-Status Return” across the top. File 2012 taxes late online Attach a statement showing your U. File 2012 taxes late online S. File 2012 taxes late online source income for the part of the year you were a nonresident. File 2012 taxes late online You may use Form 1040NR as the statement. File 2012 taxes late online Print “Dual-Status Statement” across the top. File 2012 taxes late online See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2012 taxes late online If you are an employee and you receive wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 taxes late online If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 taxes late online If you are not an employee who receives wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 taxes late online For the 2013 calendar year, file your return by June 16, 2014. File 2012 taxes late online For more information on when and where to file, see chapter 7 . File 2012 taxes late online A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 taxes late online 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 taxes late online If you are a U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 taxes late online See Identification Number in chapter 5 for more information. File 2012 taxes late online Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 taxes late online However, nonresident aliens married to U. File 2012 taxes late online S. File 2012 taxes late online citizens or residents can choose to be treated as U. File 2012 taxes late online S. File 2012 taxes late online residents and file joint returns. File 2012 taxes late online For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 taxes late online 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 taxes late online 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 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 taxes late online Your husband must file Form 1040NR or 1040NR-EZ. File 2012 taxes late online No. File 2012 taxes late online 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 taxes late online See Effect of Tax Treaties in chapter 1. File 2012 taxes late online You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 taxes late online See chapter 6 . File 2012 taxes late online The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 taxes late online See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 taxes late online Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 taxes late online The brokerage company or payor of the dividends should withhold this tax at source. File 2012 taxes late online 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 taxes late online If the capital gains and dividends are effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 taxes late online S. File 2012 taxes late online citizens and residents. File 2012 taxes late online If you are a nonresident alien, 85% of any U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online See The 30% Tax in chapter 4. File 2012 taxes late online If you are a nonresident alien and the scholarship is not from U. File 2012 taxes late online S. File 2012 taxes late online sources, it is not subject to U. File 2012 taxes late online S. File 2012 taxes late online tax. File 2012 taxes late online See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources. File 2012 taxes late online If your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources or you are a resident alien, your scholarship is subject to U. File 2012 taxes late online S. File 2012 taxes late online tax according to the following rules. File 2012 taxes late online 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 taxes late online However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 taxes late online See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 taxes late online If you are not a candidate for a degree, your scholarship is taxable. File 2012 taxes late online Nonresident aliens cannot claim the standard deduction. File 2012 taxes late online However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 taxes late online You cannot claim the standard deduction allowed on Form 1040. File 2012 taxes late online However, you can itemize any allowable deductions. File 2012 taxes late online Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 taxes late online However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online See Itemized Deductions in chapter 5. File 2012 taxes late online Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 taxes late online S. File 2012 taxes late online citizens. File 2012 taxes late online However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 taxes late online S. File 2012 taxes late online tax return. File 2012 taxes late online There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 taxes late online S. File 2012 taxes late online nationals; and for students and business apprentices from India. File 2012 taxes late online See Exemptions in chapter 5. File 2012 taxes late online As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 taxes late online 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 taxes late online 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 taxes late online You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 taxes late online If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 taxes late online See chapter 6 for more information on dual-status aliens. File 2012 taxes late online If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 taxes late online However, if you are married and choose to file a joint return with a U. File 2012 taxes late online S. File 2012 taxes late online citizen or resident spouse, you may be eligible for these credits. File 2012 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online 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 taxes late online See Social Security and Medicare Taxes in chapter 8. File 2012 taxes late online 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 taxes late online 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 taxes late online Do not use Form 843 to request a refund of Additional Medicare Tax. File 2012 taxes late online See Refund of Taxes Withheld in Error in chapter 8. File 2012 taxes late online Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2012 taxes late online 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 taxes late online You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2012 taxes late online These forms are discussed in chapter 11. File 2012 taxes late online Form 1040-C is not an annual U. File 2012 taxes late online S. File 2012 taxes late online income tax return. File 2012 taxes late online 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 taxes late online Chapters 5 and 7 discuss filing an annual U. File 2012 taxes late online S. File 2012 taxes late online income tax return. File 2012 taxes late online . File 2012 taxes late online 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 taxes late online These are the same rates that apply to U. File 2012 taxes late online S. File 2012 taxes late online citizens and residents. File 2012 taxes late online Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. File 2012 taxes late online The term “exempt individual” does not refer to someone exempt from U. File 2012 taxes late online S. File 2012 taxes late online tax. File 2012 taxes late online 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 taxes late online See chapter 1 . File 2012 taxes late online Generally, you cannot claim tax treaty benefits as a resident alien. File 2012 taxes late online However, there are exceptions. File 2012 taxes late online See Effect of Tax Treaties in chapter 1. File 2012 taxes late online See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2012 taxes late online 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 taxes late online S. File 2012 taxes late online source income on which tax was not fully paid by the amount withheld. File 2012 taxes late online 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 taxes late online You were a dual-status alien last year. File 2012 taxes late online 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 taxes late online However, for the part of the year that you were not present in the United States, you are a nonresident. File 2012 taxes late online File Form 1040. File 2012 taxes late online Print “Dual-Status Return” across the top. File 2012 taxes late online Attach a statement showing your U. File 2012 taxes late online S. File 2012 taxes late online source income for the part of the year you were a nonresident. File 2012 taxes late online You may use Form 1040NR as the statement. File 2012 taxes late online Print “Dual-Status Statement” across the top. File 2012 taxes late online See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2012 taxes late online If you are an employee and you receive wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 taxes late online If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 taxes late online If you are not an employee who receives wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 taxes late online For the 2013 calendar year, file your return by June 16, 2014. File 2012 taxes late online For more information on when and where to file, see chapter 7 . File 2012 taxes late online A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 taxes late online 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 taxes late online If you are a U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 taxes late online See Identification Number in chapter 5 for more information. File 2012 taxes late online Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 taxes late online However, nonresident aliens married to U. File 2012 taxes late online S. File 2012 taxes late online citizens or residents can choose to be treated as U. File 2012 taxes late online S. File 2012 taxes late online residents and file joint returns. File 2012 taxes late online For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 taxes late online 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 taxes late online 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 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 taxes late online Your husband must file Form 1040NR or 1040NR-EZ. File 2012 taxes late online No. File 2012 taxes late online 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 taxes late online See Effect of Tax Treaties in chapter 1. File 2012 taxes late online You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 taxes late online See chapter 6 . File 2012 taxes late online The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 taxes late online See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 taxes late online Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 taxes late online The brokerage company or payor of the dividends should withhold this tax at source. File 2012 taxes late online 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 taxes late online If the capital gains and dividends are effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 taxes late online S. File 2012 taxes late online citizens and residents. File 2012 taxes late online If you are a nonresident alien, 85% of any U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online See The 30% Tax in chapter 4. File 2012 taxes late online If you are a nonresident alien and the scholarship is not from U. File 2012 taxes late online S. File 2012 taxes late online sources, it is not subject to U. File 2012 taxes late online S. File 2012 taxes late online tax. File 2012 taxes late online See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources. File 2012 taxes late online If your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources or you are a resident alien, your scholarship is subject to U. File 2012 taxes late online S. File 2012 taxes late online tax according to the following rules. File 2012 taxes late online 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 taxes late online However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 taxes late online See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 taxes late online If you are not a candidate for a degree, your scholarship is taxable. File 2012 taxes late online Nonresident aliens cannot claim the standard deduction. File 2012 taxes late online However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 taxes late online You cannot claim the standard deduction allowed on Form 1040. File 2012 taxes late online However, you can itemize any allowable deductions. File 2012 taxes late online Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 taxes late online However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online See Itemized Deductions in chapter 5. File 2012 taxes late online Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 taxes late online S. File 2012 taxes late online citizens. File 2012 taxes late online However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 taxes late online S. File 2012 taxes late online tax return. File 2012 taxes late online There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 taxes late online S. File 2012 taxes late online nationals; and for students and business apprentices from India. File 2012 taxes late online See Exemptions in chapter 5. File 2012 taxes late online As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 taxes late online 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 taxes late online 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 taxes late online You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 taxes late online If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 taxes late online See chapter 6 for more information on dual-status aliens. File 2012 taxes late online If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 taxes late online However, if you are married and choose to file a joint return with a U. File 2012 taxes late online S. File 2012 taxes late online citizen or resident spouse, you may be eligible for these credits. File 2012 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online 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 taxes late online See Social Security and Medicare Taxes in chapter 8. File 2012 taxes late online 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 taxes late online 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 taxes late online Do not use Form 843 to request a refund of Additional Medicare Tax. File 2012 taxes late online See Refund of Taxes Withheld in Error in chapter 8. File 2012 taxes late online Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2012 taxes late online 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 taxes late online You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2012 taxes late online These forms are discussed in chapter 11. File 2012 taxes late online Form 1040-C is not an annual U. File 2012 taxes late online S. File 2012 taxes late online income tax return. File 2012 taxes late online 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 taxes late online Chapters 5 and 7 discuss filing an annual U. File 2012 taxes late online S. File 2012 taxes late online income tax return. File 2012 taxes late online . File 2012 taxes late online I am a student with an F-1 Visa. File 2012 taxes late online I was told that I was an exempt individual. File 2012 taxes late online Does this mean I am exempt from paying U. File 2012 taxes late online S. File 2012 taxes late online tax? The term “exempt individual” does not refer to someone exempt from U. File 2012 taxes late online S. File 2012 taxes late online tax. File 2012 taxes late online 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 taxes late online See chapter 1 . File 2012 taxes late online Generally, you cannot claim tax treaty benefits as a resident alien. File 2012 taxes late online However, there are exceptions. File 2012 taxes late online See Effect of Tax Treaties in chapter 1. File 2012 taxes late online See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2012 taxes late online 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 taxes late online S. File 2012 taxes late online source income on which tax was not fully paid by the amount withheld. File 2012 taxes late online 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 taxes late online You were a dual-status alien last year. File 2012 taxes late online 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 taxes late online However, for the part of the year that you were not present in the United States, you are a nonresident. File 2012 taxes late online File Form 1040. File 2012 taxes late online Print “Dual-Status Return” across the top. File 2012 taxes late online Attach a statement showing your U. File 2012 taxes late online S. File 2012 taxes late online source income for the part of the year you were a nonresident. File 2012 taxes late online You may use Form 1040NR as the statement. File 2012 taxes late online Print “Dual-Status Statement” across the top. File 2012 taxes late online See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2012 taxes late online If you are an employee and you receive wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 taxes late online If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 taxes late online If you are not an employee who receives wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 taxes late online For the 2013 calendar year, file your return by June 16, 2014. File 2012 taxes late online For more information on when and where to file, see chapter 7 . File 2012 taxes late online A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 taxes late online 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 taxes late online If you are a U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 taxes late online See Identification Number in chapter 5 for more information. File 2012 taxes late online Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 taxes late online However, nonresident aliens married to U. File 2012 taxes late online S. File 2012 taxes late online citizens or residents can choose to be treated as U. File 2012 taxes late online S. File 2012 taxes late online residents and file joint returns. File 2012 taxes late online For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 taxes late online 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 taxes late online 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 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 taxes late online Your husband must file Form 1040NR or 1040NR-EZ. File 2012 taxes late online No. File 2012 taxes late online 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 taxes late online See Effect of Tax Treaties in chapter 1. File 2012 taxes late online You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 taxes late online See chapter 6 . File 2012 taxes late online The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 taxes late online See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 taxes late online Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 taxes late online The brokerage company or payor of the dividends should withhold this tax at source. File 2012 taxes late online 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 taxes late online If the capital gains and dividends are effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 taxes late online S. File 2012 taxes late online citizens and residents. File 2012 taxes late online If you are a nonresident alien, 85% of any U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online See The 30% Tax in chapter 4. File 2012 taxes late online If you are a nonresident alien and the scholarship is not from U. File 2012 taxes late online S. File 2012 taxes late online sources, it is not subject to U. File 2012 taxes late online S. File 2012 taxes late online tax. File 2012 taxes late online See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources. File 2012 taxes late online If your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources or you are a resident alien, your scholarship is subject to U. File 2012 taxes late online S. File 2012 taxes late online tax according to the following rules. File 2012 taxes late online 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 taxes late online However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 taxes late online See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 taxes late online If you are not a candidate for a degree, your scholarship is taxable. File 2012 taxes late online Nonresident aliens cannot claim the standard deduction. File 2012 taxes late online However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 taxes late online You cannot claim the standard deduction allowed on Form 1040. File 2012 taxes late online However, you can itemize any allowable deductions. File 2012 taxes late online Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 taxes late online However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online See Itemized Deductions in chapter 5. File 2012 taxes late online Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 taxes late online S. File 2012 taxes late online citizens. File 2012 taxes late online However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 taxes late online S. File 2012 taxes late online tax return. File 2012 taxes late online There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 taxes late online S. File 2012 taxes late online nationals; and for students and business apprentices from India. File 2012 taxes late online See Exemptions in chapter 5. File 2012 taxes late online As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 taxes late online 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 taxes late online 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 taxes late online You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 taxes late online If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 taxes late online See chapter 6 for more information on dual-status aliens. File 2012 taxes late online If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 taxes late online However, if you are married and choose to file a joint return with a U. File 2012 taxes late online S. File 2012 taxes late online citizen or resident spouse, you may be eligible for these credits. File 2012 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online 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 taxes late online See Social Security and Medicare Taxes in chapter 8. File 2012 taxes late online 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 taxes late online 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 taxes late online Do not use Form 843 to request a refund of Additional Medicare Tax. File 2012 taxes late online See Refund of Taxes Withheld in Error in chapter 8. File 2012 taxes late online Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2012 taxes late online 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 taxes late online You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2012 taxes late online These forms are discussed in chapter 11. File 2012 taxes late online Form 1040-C is not an annual U. File 2012 taxes late online S. File 2012 taxes late online income tax return. File 2012 taxes late online 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 taxes late online Chapters 5 and 7 discuss filing an annual U. File 2012 taxes late online S. File 2012 taxes late online income tax return. File 2012 taxes late online . File 2012 taxes late online I am a resident alien. File 2012 taxes late online Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. File 2012 taxes late online However, there are exceptions. File 2012 taxes late online See Effect of Tax Treaties in chapter 1. File 2012 taxes late online See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File 2012 taxes late online 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 taxes late online S. File 2012 taxes late online source income on which tax was not fully paid by the amount withheld. File 2012 taxes late online 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 taxes late online You were a dual-status alien last year. File 2012 taxes late online 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 taxes late online However, for the part of the year that you were not present in the United States, you are a nonresident. File 2012 taxes late online File Form 1040. File 2012 taxes late online Print “Dual-Status Return” across the top. File 2012 taxes late online Attach a statement showing your U. File 2012 taxes late online S. File 2012 taxes late online source income for the part of the year you were a nonresident. File 2012 taxes late online You may use Form 1040NR as the statement. File 2012 taxes late online Print “Dual-Status Statement” across the top. File 2012 taxes late online See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2012 taxes late online If you are an employee and you receive wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 taxes late online If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 taxes late online If you are not an employee who receives wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 taxes late online For the 2013 calendar year, file your return by June 16, 2014. File 2012 taxes late online For more information on when and where to file, see chapter 7 . File 2012 taxes late online A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 taxes late online 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 taxes late online If you are a U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 taxes late online See Identification Number in chapter 5 for more information. File 2012 taxes late online Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 taxes late online However, nonresident aliens married to U. File 2012 taxes late online S. File 2012 taxes late online citizens or residents can choose to be treated as U. File 2012 taxes late online S. File 2012 taxes late online residents and file joint returns. File 2012 taxes late online For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 taxes late online 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 taxes late online 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 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 taxes late online Your husband must file Form 1040NR or 1040NR-EZ. File 2012 taxes late online No. File 2012 taxes late online 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 taxes late online See Effect of Tax Treaties in chapter 1. File 2012 taxes late online You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 taxes late online See chapter 6 . File 2012 taxes late online The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 taxes late online See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 taxes late online Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 taxes late online The brokerage company or payor of the dividends should withhold this tax at source. File 2012 taxes late online 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 taxes late online If the capital gains and dividends are effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 taxes late online S. File 2012 taxes late online citizens and residents. File 2012 taxes late online If you are a nonresident alien, 85% of any U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online See The 30% Tax in chapter 4. File 2012 taxes late online If you are a nonresident alien and the scholarship is not from U. File 2012 taxes late online S. File 2012 taxes late online sources, it is not subject to U. File 2012 taxes late online S. File 2012 taxes late online tax. File 2012 taxes late online See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources. File 2012 taxes late online If your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources or you are a resident alien, your scholarship is subject to U. File 2012 taxes late online S. File 2012 taxes late online tax according to the following rules. File 2012 taxes late online 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 taxes late online However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 taxes late online See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 taxes late online If you are not a candidate for a degree, your scholarship is taxable. File 2012 taxes late online Nonresident aliens cannot claim the standard deduction. File 2012 taxes late online However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 taxes late online You cannot claim the standard deduction allowed on Form 1040. File 2012 taxes late online However, you can itemize any allowable deductions. File 2012 taxes late online Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 taxes late online However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online See Itemized Deductions in chapter 5. File 2012 taxes late online Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 taxes late online S. File 2012 taxes late online citizens. File 2012 taxes late online However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 taxes late online S. File 2012 taxes late online tax return. File 2012 taxes late online There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 taxes late online S. File 2012 taxes late online nationals; and for students and business apprentices from India. File 2012 taxes late online See Exemptions in chapter 5. File 2012 taxes late online As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 taxes late online 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 taxes late online 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 taxes late online You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 taxes late online If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 taxes late online See chapter 6 for more information on dual-status aliens. File 2012 taxes late online If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 taxes late online However, if you are married and choose to file a joint return with a U. File 2012 taxes late online S. File 2012 taxes late online citizen or resident spouse, you may be eligible for these credits. File 2012 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online 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 taxes late online See Social Security and Medicare Taxes in chapter 8. File 2012 taxes late online 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 taxes late online 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 taxes late online Do not use Form 843 to request a refund of Additional Medicare Tax. File 2012 taxes late online See Refund of Taxes Withheld in Error in chapter 8. File 2012 taxes late online Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2012 taxes late online 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 taxes late online You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2012 taxes late online These forms are discussed in chapter 11. File 2012 taxes late online Form 1040-C is not an annual U. File 2012 taxes late online S. File 2012 taxes late online income tax return. File 2012 taxes late online 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 taxes late online Chapters 5 and 7 discuss filing an annual U. File 2012 taxes late online S. File 2012 taxes late online income tax return. File 2012 taxes late online . File 2012 taxes late online I am a nonresident alien with no dependents. File 2012 taxes late online I am working temporarily for a U. File 2012 taxes late online S. File 2012 taxes late online company. File 2012 taxes late online 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 taxes late online S. File 2012 taxes late online source income on which tax was not fully paid by the amount withheld. File 2012 taxes late online 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 taxes late online You were a dual-status alien last year. File 2012 taxes late online 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 taxes late online However, for the part of the year that you were not present in the United States, you are a nonresident. File 2012 taxes late online File Form 1040. File 2012 taxes late online Print “Dual-Status Return” across the top. File 2012 taxes late online Attach a statement showing your U. File 2012 taxes late online S. File 2012 taxes late online source income for the part of the year you were a nonresident. File 2012 taxes late online You may use Form 1040NR as the statement. File 2012 taxes late online Print “Dual-Status Statement” across the top. File 2012 taxes late online See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2012 taxes late online If you are an employee and you receive wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 taxes late online If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 taxes late online If you are not an employee who receives wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 taxes late online For the 2013 calendar year, file your return by June 16, 2014. File 2012 taxes late online For more information on when and where to file, see chapter 7 . File 2012 taxes late online A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 taxes late online 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 taxes late online If you are a U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 taxes late online See Identification Number in chapter 5 for more information. File 2012 taxes late online Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 taxes late online However, nonresident aliens married to U. File 2012 taxes late online S. File 2012 taxes late online citizens or residents can choose to be treated as U. File 2012 taxes late online S. File 2012 taxes late online residents and file joint returns. File 2012 taxes late online For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 taxes late online 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 taxes late online 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 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 taxes late online Your husband must file Form 1040NR or 1040NR-EZ. File 2012 taxes late online No. File 2012 taxes late online 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 taxes late online See Effect of Tax Treaties in chapter 1. File 2012 taxes late online You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 taxes late online See chapter 6 . File 2012 taxes late online The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 taxes late online See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 taxes late online Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 taxes late online The brokerage company or payor of the dividends should withhold this tax at source. File 2012 taxes late online 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 taxes late online If the capital gains and dividends are effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 taxes late online S. File 2012 taxes late online citizens and residents. File 2012 taxes late online If you are a nonresident alien, 85% of any U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online See The 30% Tax in chapter 4. File 2012 taxes late online If you are a nonresident alien and the scholarship is not from U. File 2012 taxes late online S. File 2012 taxes late online sources, it is not subject to U. File 2012 taxes late online S. File 2012 taxes late online tax. File 2012 taxes late online See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources. File 2012 taxes late online If your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources or you are a resident alien, your scholarship is subject to U. File 2012 taxes late online S. File 2012 taxes late online tax according to the following rules. File 2012 taxes late online 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 taxes late online However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 taxes late online See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 taxes late online If you are not a candidate for a degree, your scholarship is taxable. File 2012 taxes late online Nonresident aliens cannot claim the standard deduction. File 2012 taxes late online However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 taxes late online You cannot claim the standard deduction allowed on Form 1040. File 2012 taxes late online However, you can itemize any allowable deductions. File 2012 taxes late online Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 taxes late online However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online See Itemized Deductions in chapter 5. File 2012 taxes late online Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 taxes late online S. File 2012 taxes late online citizens. File 2012 taxes late online However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 taxes late online S. File 2012 taxes late online tax return. File 2012 taxes late online There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 taxes late online S. File 2012 taxes late online nationals; and for students and business apprentices from India. File 2012 taxes late online See Exemptions in chapter 5. File 2012 taxes late online As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 taxes late online 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 taxes late online 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 taxes late online You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 taxes late online If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 taxes late online See chapter 6 for more information on dual-status aliens. File 2012 taxes late online If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 taxes late online However, if you are married and choose to file a joint return with a U. File 2012 taxes late online S. File 2012 taxes late online citizen or resident spouse, you may be eligible for these credits. File 2012 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online 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 taxes late online See Social Security and Medicare Taxes in chapter 8. File 2012 taxes late online 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 taxes late online 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 taxes late online Do not use Form 843 to request a refund of Additional Medicare Tax. File 2012 taxes late online See Refund of Taxes Withheld in Error in chapter 8. File 2012 taxes late online Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2012 taxes late online 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 taxes late online You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2012 taxes late online These forms are discussed in chapter 11. File 2012 taxes late online Form 1040-C is not an annual U. File 2012 taxes late online S. File 2012 taxes late online income tax return. File 2012 taxes late online 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 taxes late online Chapters 5 and 7 discuss filing an annual U. File 2012 taxes late online S. File 2012 taxes late online income tax return. File 2012 taxes late online . File 2012 taxes late online I came to the United States on June 30th of last year. File 2012 taxes late online I have an H-1B Visa. File 2012 taxes late online 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 taxes late online 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 taxes late online However, for the part of the year that you were not present in the United States, you are a nonresident. File 2012 taxes late online File Form 1040. File 2012 taxes late online Print “Dual-Status Return” across the top. File 2012 taxes late online Attach a statement showing your U. File 2012 taxes late online S. File 2012 taxes late online source income for the part of the year you were a nonresident. File 2012 taxes late online You may use Form 1040NR as the statement. File 2012 taxes late online Print “Dual-Status Statement” across the top. File 2012 taxes late online See First Year of Residency in chapter 1 for rules on determining your residency starting date. File 2012 taxes late online If you are an employee and you receive wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 taxes late online If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 taxes late online If you are not an employee who receives wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 taxes late online For the 2013 calendar year, file your return by June 16, 2014. File 2012 taxes late online For more information on when and where to file, see chapter 7 . File 2012 taxes late online A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 taxes late online 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 taxes late online If you are a U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 taxes late online See Identification Number in chapter 5 for more information. File 2012 taxes late online Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 taxes late online However, nonresident aliens married to U. File 2012 taxes late online S. File 2012 taxes late online citizens or residents can choose to be treated as U. File 2012 taxes late online S. File 2012 taxes late online residents and file joint returns. File 2012 taxes late online For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 taxes late online 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 taxes late online 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 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 taxes late online Your husband must file Form 1040NR or 1040NR-EZ. File 2012 taxes late online No. File 2012 taxes late online 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 taxes late online See Effect of Tax Treaties in chapter 1. File 2012 taxes late online You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 taxes late online See chapter 6 . File 2012 taxes late online The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 taxes late online See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 taxes late online Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 taxes late online The brokerage company or payor of the dividends should withhold this tax at source. File 2012 taxes late online 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 taxes late online If the capital gains and dividends are effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 taxes late online S. File 2012 taxes late online citizens and residents. File 2012 taxes late online If you are a nonresident alien, 85% of any U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online See The 30% Tax in chapter 4. File 2012 taxes late online If you are a nonresident alien and the scholarship is not from U. File 2012 taxes late online S. File 2012 taxes late online sources, it is not subject to U. File 2012 taxes late online S. File 2012 taxes late online tax. File 2012 taxes late online See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources. File 2012 taxes late online If your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources or you are a resident alien, your scholarship is subject to U. File 2012 taxes late online S. File 2012 taxes late online tax according to the following rules. File 2012 taxes late online 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 taxes late online However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 taxes late online See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 taxes late online If you are not a candidate for a degree, your scholarship is taxable. File 2012 taxes late online Nonresident aliens cannot claim the standard deduction. File 2012 taxes late online However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 taxes late online You cannot claim the standard deduction allowed on Form 1040. File 2012 taxes late online However, you can itemize any allowable deductions. File 2012 taxes late online Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 taxes late online However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online See Itemized Deductions in chapter 5. File 2012 taxes late online Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 taxes late online S. File 2012 taxes late online citizens. File 2012 taxes late online However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 taxes late online S. File 2012 taxes late online tax return. File 2012 taxes late online There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 taxes late online S. File 2012 taxes late online nationals; and for students and business apprentices from India. File 2012 taxes late online See Exemptions in chapter 5. File 2012 taxes late online As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 taxes late online 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 taxes late online 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 taxes late online You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 taxes late online If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 taxes late online See chapter 6 for more information on dual-status aliens. File 2012 taxes late online If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 taxes late online However, if you are married and choose to file a joint return with a U. File 2012 taxes late online S. File 2012 taxes late online citizen or resident spouse, you may be eligible for these credits. File 2012 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online 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 taxes late online See Social Security and Medicare Taxes in chapter 8. File 2012 taxes late online 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 taxes late online 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 taxes late online Do not use Form 843 to request a refund of Additional Medicare Tax. File 2012 taxes late online See Refund of Taxes Withheld in Error in chapter 8. File 2012 taxes late online Before leaving the United States, aliens generally must obtain a certificate of compliance. File 2012 taxes late online 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 taxes late online You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File 2012 taxes late online These forms are discussed in chapter 11. File 2012 taxes late online Form 1040-C is not an annual U. File 2012 taxes late online S. File 2012 taxes late online income tax return. File 2012 taxes late online 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 taxes late online Chapters 5 and 7 discuss filing an annual U. File 2012 taxes late online S. File 2012 taxes late online income tax return. File 2012 taxes late online . File 2012 taxes late online When is my Form 1040NR due? If you are an employee and you receive wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File 2012 taxes late online If you file for the 2013 calendar year, your return is due April 15, 2014. File 2012 taxes late online If you are not an employee who receives wages subject to U. File 2012 taxes late online S. File 2012 taxes late online income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2012 taxes late online For the 2013 calendar year, file your return by June 16, 2014. File 2012 taxes late online For more information on when and where to file, see chapter 7 . File 2012 taxes late online A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File 2012 taxes late online 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 taxes late online If you are a U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File 2012 taxes late online See Identification Number in chapter 5 for more information. File 2012 taxes late online Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File 2012 taxes late online However, nonresident aliens married to U. File 2012 taxes late online S. File 2012 taxes late online citizens or residents can choose to be treated as U. File 2012 taxes late online S. File 2012 taxes late online residents and file joint returns. File 2012 taxes late online For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online Assuming both of you had these visas for all of last year, you are a resident alien. File 2012 taxes late online 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 taxes late online 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 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File 2012 taxes late online Your husband must file Form 1040NR or 1040NR-EZ. File 2012 taxes late online No. File 2012 taxes late online 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 taxes late online See Effect of Tax Treaties in chapter 1. File 2012 taxes late online You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File 2012 taxes late online See chapter 6 . File 2012 taxes late online The following rules apply if the dividends and capital gains are not effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File 2012 taxes late online See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File 2012 taxes late online Dividends are generally taxed at a 30% (or lower treaty) rate. File 2012 taxes late online The brokerage company or payor of the dividends should withhold this tax at source. File 2012 taxes late online 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 taxes late online If the capital gains and dividends are effectively connected with a U. File 2012 taxes late online S. File 2012 taxes late online trade or business, they are taxed according to the same rules and at the same rates that apply to U. File 2012 taxes late online S. File 2012 taxes late online citizens and residents. File 2012 taxes late online If you are a nonresident alien, 85% of any U. File 2012 taxes late online S. File 2012 taxes late online 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 taxes late online See The 30% Tax in chapter 4. File 2012 taxes late online If you are a nonresident alien and the scholarship is not from U. File 2012 taxes late online S. File 2012 taxes late online sources, it is not subject to U. File 2012 taxes late online S. File 2012 taxes late online tax. File 2012 taxes late online See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources. File 2012 taxes late online If your scholarship is from U. File 2012 taxes late online S. File 2012 taxes late online sources or you are a resident alien, your scholarship is subject to U. File 2012 taxes late online S. File 2012 taxes late online tax according to the following rules. File 2012 taxes late online 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 taxes late online However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File 2012 taxes late online See Scholarships and Fellowship Grants in chapter 3 for more information. File 2012 taxes late online If you are not a candidate for a degree, your scholarship is taxable. File 2012 taxes late online Nonresident aliens cannot claim the standard deduction. File 2012 taxes late online However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File 2012 taxes late online You cannot claim the standard deduction allowed on Form 1040. File 2012 taxes late online However, you can itemize any allowable deductions. File 2012 taxes late online Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File 2012 taxes late online However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File 2012 taxes late online S. File 2012 taxes late online trade or business. File 2012 taxes late online See Itemized Deductions in chapter 5. File 2012 taxes late online Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File 2012 taxes late online S. File 2012 taxes late online citizens. File 2012 taxes late online However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File 2012 taxes late online S. File 2012 taxes late online tax return. File 2012 taxes late online There are special rules for residents of Mexico, Canada, and South Korea; for U. File 2012 taxes late online S. File 2012 taxes late online nationals; and for students and business apprentices from India. File 2012 taxes late online See Exemptions in chapter 5. File 2012 taxes late online As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File 2012 taxes late online 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 taxes late online 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 taxes late online You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File 2012 taxes late online If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File 2012 taxes late online See chapter 6 for more information on dual-status aliens. File 2012 taxes late online If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File 2012 taxes late online However, if you are married and choose to file a joint return with a U. File 2012 taxes late online S. File 2012 taxes late online citizen or resident spouse, you may be eligible for these credits. File 2012 taxes late online See Nonresident Spouse Treated as a Resident in chapter 1. File 2012 taxes late online Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose
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File 2012 taxes late online 2. File 2012 taxes late online   Accounting Methods Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Accounting MethodsCash Method Accrual Method Farm Inventory Cash Versus Accrual Method Special Methods of Accounting Combination Method Changes in Methods of Accounting Introduction You must use an accounting method that clearly shows your income and expenses. File 2012 taxes late online You must also figure your taxable income and file an income tax return for an annual accounting period called a tax year. File 2012 taxes late online This chapter discusses accounting methods. File 2012 taxes late online For information on accounting periods, see Publication 538, Accounting Periods and Methods, and the Instructions for Form 1128, Application To Adopt, Change, or Retain a Tax Year. File 2012 taxes late online Topics - This chapter discusses: Cash method Accrual method Farm inventory Special methods of accounting Changes in methods of accounting Useful Items - You may want to see: Publication 538 Accounting Periods and Methods 535 Business Expenses Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 3115 Application for Change in Accounting Method See chapter 16 for information about getting publications and forms. File 2012 taxes late online Accounting Methods An accounting method is a set of rules used to determine when and how your income and expenses are reported on your tax return. File 2012 taxes late online Your accounting method includes not only your overall method of accounting, but also the accounting treatment you use for any material item. File 2012 taxes late online A material item is one that affects the proper time for inclusion of income or allowance of a deduction. File 2012 taxes late online An item considered material for financial statement purposes is generally also considered material for income tax purposes. File 2012 taxes late online See Publication 538 for more information. File 2012 taxes late online You generally choose an accounting method for your farm business when you file your first income tax return that includes a Schedule F (Form 1040), Profit or Loss From Farming. File 2012 taxes late online If you later want to change your accounting method, you generally must get IRS approval. File 2012 taxes late online How to obtain IRS approval is discussed later under Changes in Methods of Accounting . File 2012 taxes late online Types of accounting methods. File 2012 taxes late online   Generally, you can use any of the following accounting methods. File 2012 taxes late online Each method is discussed in detail below. File 2012 taxes late online Cash method. File 2012 taxes late online Accrual method. File 2012 taxes late online Special methods of accounting for certain items of income and expenses. File 2012 taxes late online Combination (hybrid) method using elements of two or more of the above. File 2012 taxes late online Business and other items. File 2012 taxes late online   You can account for business and personal items using different accounting methods. File 2012 taxes late online For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. File 2012 taxes late online Two or more businesses. File 2012 taxes late online   If you operate two or more separate and distinct businesses, you can use a different accounting method for each business. File 2012 taxes late online Generally, no business is separate and distinct unless a complete and separate set of books and records is maintained for each business. File 2012 taxes late online Cash Method Most farmers use the cash method because they find it easier to keep records using the cash method. File 2012 taxes late online However, certain farm corporations and partnerships and all tax shelters must use an accrual method of accounting. File 2012 taxes late online See Accrual Method Required , later. File 2012 taxes late online Income Under the cash method, include in your gross income all items of income you actually or constructively received during the tax year. File 2012 taxes late online Items of income include money received as well as property or services received. File 2012 taxes late online If you receive property or services, you must include the fair market value (FMV) of the property or services in income. File 2012 taxes late online See chapter 3 for information on how to report farm income on your income tax return. File 2012 taxes late online Constructive receipt. File 2012 taxes late online   Income is constructively received when an amount is credited to your account or made available to you without restriction. File 2012 taxes late online You do not need to have possession of the income for it to be treated as income for the tax year. File 2012 taxes late online If you authorize someone to be your agent and receive income for you, you are considered to have received the income when your agent receives it. File 2012 taxes late online Income is not constructively received if your receipt of the income is subject to substantial restrictions or limitations. File 2012 taxes late online Direct payments and counter-cyclical payments. File 2012 taxes late online   If you received direct payments or counter-cyclical payments under Subtitle A or C of the Farm Security and Rural Investment Act of 2002, you will not be considered to have constructively received a payment merely because you had the option to receive it in the year before it is required to be paid. File 2012 taxes late online Delaying receipt of income. File 2012 taxes late online   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. File 2012 taxes late online You must report the income in the year the money or property is received or made available to you without restriction. File 2012 taxes late online Example. File 2012 taxes late online Frances Jones, a farmer, was entitled to receive a $10,000 payment on a grain contract in December 2013. File 2012 taxes late online She was told in December that her payment was available. File 2012 taxes late online She requested not to be paid until January 2014. File 2012 taxes late online However, she must still include this payment in her 2013 income because it was made available to her in 2013. File 2012 taxes late online Debts paid by another person or canceled. File 2012 taxes late online   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. File 2012 taxes late online If you receive income in this way, you constructively receive the income when the debt is canceled or paid. File 2012 taxes late online See Cancellation of Debt in chapter 3. File 2012 taxes late online Deferred payment contract. File 2012 taxes late online   If you sell an item under a deferred payment contract that calls for payment in a future year, there is no constructive receipt in the year of sale. File 2012 taxes late online However, if the sales contract states that you have the right to the proceeds of the sale from the buyer at any time after delivery of the item, then you must include the sales price in income in the year of the sale, regardless of when you actually receive payment. File 2012 taxes late online Example. File 2012 taxes late online You are a farmer who uses the cash method and a calendar tax year. File 2012 taxes late online You sell grain in December 2013 under a bona fide arm's-length contract that calls for payment in 2014. File 2012 taxes late online You include the proceeds from the sale in your 2014 gross income since that is the year payment is received. File 2012 taxes late online However, if the contract states that you have the right to the proceeds from the buyer at any time after the grain is delivered, you must include the sales price in your 2013 income, regardless of when you actually receive payment. File 2012 taxes late online Repayment of income. File 2012 taxes late online   If you include an amount in income and in a later year you have to repay all or part of it, then you can usually deduct the repayment in the year repaid. File 2012 taxes late online If the repayment is more than $3,000, a special rule applies. File 2012 taxes late online For details, see Repayments in chapter 11 of Publication 535, Business Expenses. File 2012 taxes late online Expenses Under the cash method, generally you deduct expenses in the tax year you pay them. File 2012 taxes late online This includes business expenses for which you contest liability. File 2012 taxes late online However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained under Uniform Capitalization Rules in chapter 6. File 2012 taxes late online See chapter 4 for information on how to deduct farm business expenses on your income tax return. File 2012 taxes late online Prepayment. File 2012 taxes late online   Generally, you cannot deduct expenses paid in advance. File 2012 taxes late online This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. File 2012 taxes late online Example. File 2012 taxes late online On November 1, 2013, you signed and paid $3,600 for a 3-year (36-month) insurance contract for equipment. File 2012 taxes late online In 2013, you are allowed to deduct only $200 (2/36 x $3,600) of the cost of the policy that is attributable to 2013. File 2012 taxes late online In 2014, you'll be able to deduct $1,200 (12/36 x $3,600); in 2015, you'll be able to deduct $1,200 (12/36 x $3,600); and in 2016 you'll be able to deduct the remaining balance of $1,000. File 2012 taxes late online An exception applies if the expense qualifies for the 12-month rule. File 2012 taxes late online See Publication 538 for more information and examples. File 2012 taxes late online See chapter 4 for special rules for prepaid farm supplies and prepaid livestock feed. File 2012 taxes late online Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. File 2012 taxes late online The purpose of an accrual method of accounting is to correctly match income and expenses. File 2012 taxes late online Certain businesses engaged in farming must use an accrual method of accounting for its farm business and for sales and purchases of inventory items. File 2012 taxes late online See Accrual Method Required and Farm Inventory , later. File 2012 taxes late online Income Generally, you include an amount in income for the tax year in which all events that fix your right to receive the income have occurred, and you can determine the amount with reasonable accuracy. File 2012 taxes late online Under this rule, include an amount in income on the earliest of the following dates. File 2012 taxes late online When you receive payment. File 2012 taxes late online When the income amount is due to you. File 2012 taxes late online When you earn the income. File 2012 taxes late online When title passes. File 2012 taxes late online If you use an accrual method of accounting, complete Part III of Schedule F (Form 1040) to report your income. File 2012 taxes late online Inventory. File 2012 taxes late online   If you keep an inventory, generally you must use an accrual method of accounting to determine your gross income. File 2012 taxes late online An inventory is necessary to clearly show income when the production, purchase, or sale of merchandise is an income-producing factor. File 2012 taxes late online See Publication 538 for more information. File 2012 taxes late online Also see Farm Inventory , later, for more information on items that must be included in inventory by farmers and inventory valuation methods for farmers. File 2012 taxes late online Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both of the following apply. File 2012 taxes late online The all-events test has been met. File 2012 taxes late online This test is met when: All events have occurred that fix the fact that you have a liability, and The amount of the liability can be determined with reasonable accuracy. File 2012 taxes late online Economic performance has occurred. File 2012 taxes late online Economic performance. File 2012 taxes late online   Generally, you cannot deduct or capitalize a business expense until economic performance occurs. File 2012 taxes late online If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. File 2012 taxes late online If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. File 2012 taxes late online Example. File 2012 taxes late online Jane, who is a farmer, uses a calendar tax year and an accrual method of accounting. File 2012 taxes late online She entered into a contract with ABC Farm Consulting in 2012. File 2012 taxes late online The contract stated that Jane pay ABC Farm Consulting $2,000 in December 2012. File 2012 taxes late online It further stipulates that ABC Farm Consulting will develop a plan for integrating her farm with a larger farm operation based in a neighboring state by March 1, 2013. File 2012 taxes late online Jane paid ABC Farm Consulting $2,000 in December 2012. File 2012 taxes late online Integration of operations according to the plan began in May 2013 and they completed the integration in December 2013. File 2012 taxes late online Economic performance for Jane's liability in the contract occurs as the services are provided. File 2012 taxes late online Jane incurs the $2,000 cost in 2013. File 2012 taxes late online An exception to the economic performance rule allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. File 2012 taxes late online For more information, see Economic Performance in Publication 538. File 2012 taxes late online Special rule for related persons. File 2012 taxes late online   Business expenses and interest owed to a related person who uses the cash method of accounting are not deductible until you make the payment and the corresponding amount is includible in the related person's gross income. File 2012 taxes late online Determine the relationship for this rule as of the end of the tax year for which the expense or interest would otherwise be deductible. File 2012 taxes late online For more information, see Internal Revenue Code section 267. File 2012 taxes late online Accrual Method Required Generally, the following businesses, if engaged in farming, must use an accrual method of accounting. File 2012 taxes late online A corporation (other than a family corporation) that had gross receipts of more than $1,000,000 for any tax year beginning after 1975. File 2012 taxes late online A family corporation that had gross receipts of more than $25,000,000 for any tax year beginning after 1985. File 2012 taxes late online A partnership with a corporation as a partner, if that corporation meets the requirements of (1) or (2) above. File 2012 taxes late online A tax shelter. File 2012 taxes late online Note. File 2012 taxes late online Items (1), (2), and (3) above do not apply to an S corporation or a business operating a nursery or sod farm, or the raising or harvesting of trees (other than fruit and nut trees). File 2012 taxes late online Family corporation. File 2012 taxes late online   A family corporation is generally a corporation that meets one of the following ownership requirements. File 2012 taxes late online Members of the same family own at least 50% of the total combined voting power of all classes of stock entitled to vote and at least 50% of the total shares of all other classes of stock of the corporation. File 2012 taxes late online Members of two families have owned, directly or indirectly, since October 4, 1976, at least 65% of the total combined voting power of all classes of voting stock and at least 65% of the total shares of all other classes of the corporation's stock. File 2012 taxes late online Members of three families have owned, directly or indirectly, since October 4, 1976, at least 50% of the total combined voting power of all classes of voting stock and at least 50% of the total shares of all other classes of the corporation's stock. File 2012 taxes late online For more information on family corporations, see Internal Revenue Code section 447. File 2012 taxes late online Tax shelter. File 2012 taxes late online   A tax shelter is a partnership, noncorporate enterprise, or S corporation that meets either of the following tests. File 2012 taxes late online Its principal purpose is the avoidance or evasion of federal income tax. File 2012 taxes late online It is a farming syndicate. File 2012 taxes late online A farming syndicate is an entity that meets either of the following tests. File 2012 taxes late online Interests in the activity have been offered for sale in an offering required to be registered with a federal or state agency with the authority to regulate the offering of securities for sale. File 2012 taxes late online More than 35% of the losses during the tax year are allocable to limited partners or limited entrepreneurs. File 2012 taxes late online   A “limited partner” is one whose personal liability for partnership debts is limited to the money or other property the partner contributed or is required to contribute to the partnership. File 2012 taxes late online   A “limited entrepreneur” is one who has an interest in an enterprise other than as a limited partner and does not actively participate in the management of the enterprise. File 2012 taxes late online Farm Inventory If you are required to keep an inventory, you should keep a complete record of your inventory as part of your farm records. File 2012 taxes late online This record should show the actual count or measurement of the inventory. File 2012 taxes late online It should also show all factors that enter into its valuation, including quality and weight, if applicable. File 2012 taxes late online Hatchery business. File 2012 taxes late online   If you are in the hatchery business, and use an accrual method of accounting, you must include in inventory eggs in the process of incubation. File 2012 taxes late online Products held for sale. File 2012 taxes late online   All harvested and purchased farm products held for sale or for feed or seed, such as grain, hay, silage, concentrates, cotton, tobacco, etc. File 2012 taxes late online , must be included in inventory. File 2012 taxes late online Supplies. File 2012 taxes late online   Supplies acquired for sale or that become a physical part of items held for sale must be included in inventory. File 2012 taxes late online Deduct the cost of supplies in the year used or consumed in operations. File 2012 taxes late online Do not include incidental supplies in inventory as these are deductible in the year of purchase. File 2012 taxes late online Livestock. File 2012 taxes late online   Livestock held primarily for sale must be included in inventory. File 2012 taxes late online Livestock held for draft, breeding, or dairy purposes can either be depreciated or included in inventory. File 2012 taxes late online See also Unit-livestock-price method , later. File 2012 taxes late online If you are in the business of breeding and raising chinchillas, mink, foxes, or other fur-bearing animals, these animals are livestock for inventory purposes. File 2012 taxes late online Growing crops. File 2012 taxes late online   Generally, growing crops are not required to be included in inventory. File 2012 taxes late online However, if the crop has a preproductive period of more than 2 years, you may have to capitalize (or include in inventory) costs associated with the crop. File 2012 taxes late online See Uniform capitalization rules below. File 2012 taxes late online Also see Uniform Capitalization Rules in  chapter 6. File 2012 taxes late online Items to include in inventory. File 2012 taxes late online   Your inventory should include all items held for sale, or for use as feed, seed, etc. File 2012 taxes late online , whether raised or purchased, that are unsold at the end of the year. File 2012 taxes late online Uniform capitalization rules. File 2012 taxes late online   The following applies if you are required to use an accrual method of accounting. File 2012 taxes late online The uniform capitalization rules apply to all costs of raising a plant, even if the preproductive period of raising a plant is 2 years or less. File 2012 taxes late online The costs of animals are subject to the uniform capitalization rules. File 2012 taxes late online Inventory valuation methods. File 2012 taxes late online   The following methods, described below, are those generally available for valuing inventory. File 2012 taxes late online The method you use must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. File 2012 taxes late online Cost. File 2012 taxes late online Lower of cost or market. File 2012 taxes late online Farm-price method. File 2012 taxes late online Unit-livestock-price method. File 2012 taxes late online Cost and lower of cost or market methods. File 2012 taxes late online   See Publication 538 for information on these valuation methods. File 2012 taxes late online If you value your livestock inventory at cost or the lower of cost or market, you do not need IRS approval to change to the unit-livestock-price method. File 2012 taxes late online However, if you value your livestock inventory using the farm-price method, then you must obtain permission from the IRS to change to the unit-livestock-price method. File 2012 taxes late online Farm-price method. File 2012 taxes late online   Under this method, each item, whether raised or purchased, is valued at its market price less the direct cost of disposition. File 2012 taxes late online Market price is the current price at the nearest market in the quantities you usually sell. File 2012 taxes late online Cost of disposition includes broker's commissions, freight, hauling to market, and other marketing costs. File 2012 taxes late online If you use this method, you must use it for your entire inventory, except that livestock can be inventoried under the unit-livestock-price method. File 2012 taxes late online Unit-livestock-price method. File 2012 taxes late online   This method recognizes the difficulty of establishing the exact costs of producing and raising each animal. File 2012 taxes late online You group or classify livestock according to type and age and use a standard unit price for each animal within a class or group. File 2012 taxes late online The unit price you assign should reasonably approximate the normal costs incurred in producing the animals in such classes. File 2012 taxes late online Unit prices and classifications are subject to approval by the IRS on examination of your return. File 2012 taxes late online You must annually reevaluate your unit livestock prices and adjust the prices upward or downward to reflect increases or decreases in the costs of raising livestock. File 2012 taxes late online IRS approval is not required for these adjustments. File 2012 taxes late online Any other changes in unit prices or classifications do require IRS approval. File 2012 taxes late online   If you use this method, include all raised livestock in inventory, regardless of whether they are held for sale or for draft, breeding, sport, or dairy purposes. File 2012 taxes late online This method accounts only for the increase in cost of raising an animal to maturity. File 2012 taxes late online It does not provide for any decrease in the animal's market value after it reaches maturity. File 2012 taxes late online Also, if you raise cattle, you are not required to inventory hay you grow to feed your herd. File 2012 taxes late online   Do not include sold or lost animals in the year-end inventory. File 2012 taxes late online If your records do not show which animals were sold or lost, treat the first animals acquired as sold or lost. File 2012 taxes late online The animals on hand at the end of the year are considered those most recently acquired. File 2012 taxes late online   You must include in inventory all livestock purchased primarily for sale. File 2012 taxes late online You can choose either to include in inventory or depreciate livestock purchased for draft, breeding, sport or dairy purposes. File 2012 taxes late online However, you must be consistent from year to year, regardless of the method you have chosen. File 2012 taxes late online You cannot change your method without obtaining approval from the IRS. File 2012 taxes late online   You must include in inventory animals purchased after maturity or capitalize them at their purchase price. File 2012 taxes late online If the animals are not mature at purchase, increase the cost at the end of each tax year according to the established unit price. File 2012 taxes late online However, in the year of purchase, do not increase the cost of any animal purchased during the last 6 months of the year. File 2012 taxes late online This “no increase” rule does not apply to tax shelters which must make an adjustment for any animal purchased during the year. File 2012 taxes late online It also does not apply to taxpayers that must make an adjustment to reasonably reflect the particular period in the year in which animals are purchased, if necessary to avoid significant distortions in income. File 2012 taxes late online Uniform capitalization rules. File 2012 taxes late online   A farmer can determine costs required to be allocated under the uniform capitalization rules by using the farm-price or unit-livestock-price inventory method. File 2012 taxes late online This applies to any plant or animal, even if the farmer does not hold or treat the plant or animal as inventory property. File 2012 taxes late online Cash Versus Accrual Method The following examples compare the cash and accrual methods of accounting. File 2012 taxes late online Example 1. File 2012 taxes late online You are a farmer who uses an accrual method of accounting. File 2012 taxes late online You keep your books on the calendar year basis. File 2012 taxes late online You sell grain in December 2013 but you are not paid until January 2014. File 2012 taxes late online Because the accrual method was used and 2013 was the tax year in which the grain was sold, you must both include the sales proceeds and deduct the costs incurred in producing the grain on your 2013 tax return. File 2012 taxes late online Example 2. File 2012 taxes late online Assume the same facts as in Example 1 except that you use the cash method and there was no constructive receipt of the sales proceeds in 2013. File 2012 taxes late online Under this method, you include the sales proceeds in income for 2014, the year you receive payment. File 2012 taxes late online Deduct the costs of producing the grain in the year you pay for them. File 2012 taxes late online Special Methods of Accounting There are special methods of accounting for certain items of income and expense. File 2012 taxes late online Crop method. File 2012 taxes late online   If you do not harvest and dispose of your crop in the same tax year that you plant it, you can, with IRS approval, use the crop method of accounting. File 2012 taxes late online You cannot use the crop method for any tax return, including your first tax return, unless you receive approval from the IRS. File 2012 taxes late online Under this method, you deduct the entire cost of producing the crop, including the expense of seed or young plants, in the year you realize income from the crop. File 2012 taxes late online    See chapter 4 for details on deducting the costs of operating a farm. File 2012 taxes late online Also see Regulations section 1. File 2012 taxes late online 162-12. File 2012 taxes late online Other special methods. File 2012 taxes late online   Other special methods of accounting apply to the following items. File 2012 taxes late online Amortization, see chapter 7. File 2012 taxes late online Casualties, see chapter 11. File 2012 taxes late online Condemnations, see chapter 11. File 2012 taxes late online Depletion, see chapter 7. File 2012 taxes late online Depreciation, see chapter 7. File 2012 taxes late online Farm business expenses, see chapter 4. File 2012 taxes late online Farm income, see chapter 3. File 2012 taxes late online Installment sales, see chapter 10. File 2012 taxes late online Soil and water conservation expenses, see chapter 5. File 2012 taxes late online Thefts, see chapter 11. File 2012 taxes late online Combination Method Generally, you can use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. File 2012 taxes late online However, the following restrictions apply. File 2012 taxes late online If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. File 2012 taxes late online If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. File 2012 taxes late online Changes in Methods of Accounting A change in your method of accounting includes a change in: Your overall method, such as from the cash method to an accrual method, and Your treatment of any material item, such as a change in your method of valuing inventory (for example, a change from the farm-price method to the unit-livestock-price method, discussed earlier). File 2012 taxes late online Generally, once you have set up your accounting method, you must receive approval from the IRS before you can change to another method of accounting. File 2012 taxes late online You may also have to pay a fee. File 2012 taxes late online To obtain approval, you must generally file Form 3115. File 2012 taxes late online There are instances when you can obtain automatic consent to change certain methods of accounting. File 2012 taxes late online See the List of Automatic Accounting Method Changes located in the Instructions for Form 3115. File 2012 taxes late online For more information on changes in methods of accounting, see Form 3115 and the Instructions for Form 3115. File 2012 taxes late online Also see Publication 538. File 2012 taxes late online Prev  Up  Next   Home   More Online Publications