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Filing Amended Tax Return 2009

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Filing Amended Tax Return 2009

Filing amended tax return 2009 Publication 559 - Introductory Material Table of Contents Future Developments Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments affecting Publication 559, such as legislation enacted after we release it, go to www. Filing amended tax return 2009 irs. Filing amended tax return 2009 gov/pub559. Filing amended tax return 2009 Reminders Throughout this publication, section references are to the Internal Revenue Code unless otherwise noted. Filing amended tax return 2009 Consistent treatment of estate and trust items. Filing amended tax return 2009  Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's return. Filing amended tax return 2009 Photographs of missing children. Filing amended tax return 2009  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing amended tax return 2009 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing amended tax return 2009 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing amended tax return 2009 Introduction This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). Filing amended tax return 2009 It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent. Filing amended tax return 2009 A comprehensive example of the decedent's final tax return, Form 1040, and estate's income tax return, Form 1041, are included in this publication. Filing amended tax return 2009 The publication also explains how much money or property a taxpayer can give away during their lifetime or leave to their heirs at their death before any tax will be owed. Filing amended tax return 2009 A discussion of Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is included. Filing amended tax return 2009 Also included in this publication are the following items: A checklist of the forms you may need and their due dates. Filing amended tax return 2009 A worksheet to reconcile amounts reported in the decedent's name on information returns including Forms W-2, 1099-INT, 1099-DIV, etc. Filing amended tax return 2009 The worksheet will help you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary. Filing amended tax return 2009 Comments and suggestions. Filing amended tax return 2009   We welcome your comments about this publication and your suggestions for future editions. Filing amended tax return 2009   You can send us comments from http://www. Filing amended tax return 2009 irs. Filing amended tax return 2009 gov/formspubs. Filing amended tax return 2009 Click on “More Information” and then on “Give us Feedback. Filing amended tax return 2009 ” Or you can also send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. Filing amended tax return 2009 NW, IR-6526, Washington, DC 20224. Filing amended tax return 2009 Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Form (and Instructions) SS-4 Application for Employer Identification Number 56 Notice Concerning Fiduciary Relationship 1040 U. Filing amended tax return 2009 S. Filing amended tax return 2009 Individual Income Tax Return 1041 U. Filing amended tax return 2009 S. Filing amended tax return 2009 Income Tax Return for Estates and Trusts 706 United States Estate (and Generation-Skipping Transfer) Tax Return 709 United States Gift (and Generation-Skipping Transfer) Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer  See How To Get Tax Help near the end of this publication for information about getting publications and forms. Filing amended tax return 2009 Also near the end of this publication is Table A, a checklist of forms and their due dates for the executor, administrator, or personal representative. Filing amended tax return 2009 Prev  Up  Next   Home   More Online Publications
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The Filing Amended Tax Return 2009

Filing amended tax return 2009 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. Filing amended tax return 2009 . Filing amended tax return 2009 What is the difference between a resident alien and a nonresident alien for tax purposes? . Filing amended tax return 2009 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? . Filing amended tax return 2009 I am a student with an F-1 Visa. Filing amended tax return 2009 I was told that I was an exempt individual. Filing amended tax return 2009 Does this mean I am exempt from paying U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax? . Filing amended tax return 2009 I am a resident alien. Filing amended tax return 2009 Can I claim any treaty benefits? . Filing amended tax return 2009 I am a nonresident alien with no dependents. Filing amended tax return 2009 I am working temporarily for a U. Filing amended tax return 2009 S. Filing amended tax return 2009 company. Filing amended tax return 2009 What return do I file? . Filing amended tax return 2009 I came to the United States on June 30th of last year. Filing amended tax return 2009 I have an H-1B Visa. Filing amended tax return 2009 What is my tax status, resident alien or nonresident alien? What tax return do I file? . Filing amended tax return 2009 When is my Form 1040NR due? . Filing amended tax return 2009 My spouse is a nonresident alien. Filing amended tax return 2009 Does he need a social security number? . Filing amended tax return 2009 I am a nonresident alien. Filing amended tax return 2009 Can I file a joint return with my spouse? . Filing amended tax return 2009 I have an H-1B Visa and my husband has an F-1 Visa. Filing amended tax return 2009 We both lived in the United States all of last year and had income. Filing amended tax return 2009 What kind of form should we file? Do we file separate returns or a joint return? . Filing amended tax return 2009 Is a dual-resident taxpayer the same as a dual-status taxpayer? . Filing amended tax return 2009 I am a nonresident alien and invested money in the U. Filing amended tax return 2009 S. Filing amended tax return 2009 stock market through a U. Filing amended tax return 2009 S. Filing amended tax return 2009 brokerage company. Filing amended tax return 2009 Are the dividends and the capital gains taxable? If yes, how are they taxed? . Filing amended tax return 2009 I am a nonresident alien. Filing amended tax return 2009 I receive U. Filing amended tax return 2009 S. Filing amended tax return 2009 social security benefits. Filing amended tax return 2009 Are my benefits taxable? . Filing amended tax return 2009 Do I have to pay taxes on my scholarship? . Filing amended tax return 2009 I am a nonresident alien. Filing amended tax return 2009 Can I claim the standard deduction? . Filing amended tax return 2009 I am a dual-status taxpayer. Filing amended tax return 2009 Can I claim the standard deduction? . Filing amended tax return 2009 I am filing Form 1040NR. Filing amended tax return 2009 Can I claim itemized deductions? . Filing amended tax return 2009 I am not a U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizen. Filing amended tax return 2009 What exemptions can I claim? . Filing amended tax return 2009 What exemptions can I claim as a dual-status taxpayer? . Filing amended tax return 2009 I am single with a dependent child. Filing amended tax return 2009 I was a dual-status alien in 2013. Filing amended tax return 2009 Can I claim the earned income credit on my 2013 tax return? . Filing amended tax return 2009 I am a nonresident alien student. Filing amended tax return 2009 Can I claim an education credit on my Form 1040NR? . Filing amended tax return 2009 I am a nonresident alien, temporarily working in the U. Filing amended tax return 2009 S. Filing amended tax return 2009 under a J visa. Filing amended tax return 2009 Am I subject to social security and Medicare taxes? . Filing amended tax return 2009 I am a nonresident alien student. Filing amended tax return 2009 Social security taxes were withheld from my pay in error. Filing amended tax return 2009 How do I get a refund of these taxes? . Filing amended tax return 2009 I am an alien who will be leaving the United States. Filing amended tax return 2009 What forms do I have to file before I leave? . Filing amended tax return 2009 I filed a Form 1040-C when I left the United States. Filing amended tax return 2009 Do I still have to file an annual U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax return? . Filing amended tax return 2009 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. Filing amended tax return 2009 S. Filing amended tax return 2009 citizen. Filing amended tax return 2009 Aliens are classified as resident aliens and nonresident aliens. Filing amended tax return 2009 Resident aliens are taxed on their worldwide income, the same as U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens. Filing amended tax return 2009 Nonresident aliens are taxed only on their U. Filing amended tax return 2009 S. Filing amended tax return 2009 source income and certain foreign source income that is effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Filing amended tax return 2009 These are the same rates that apply to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens and residents. Filing amended tax return 2009 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Filing amended tax return 2009 The term “exempt individual” does not refer to someone exempt from U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax. Filing amended tax return 2009 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. Filing amended tax return 2009 See chapter 1 . Filing amended tax return 2009 Generally, you cannot claim tax treaty benefits as a resident alien. Filing amended tax return 2009 However, there are exceptions. Filing amended tax return 2009 See Effect of Tax Treaties in chapter 1. Filing amended tax return 2009 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Filing amended tax return 2009 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Filing amended tax return 2009 S. Filing amended tax return 2009 source income on which tax was not fully paid by the amount withheld. Filing amended tax return 2009 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Filing amended tax return 2009 You were a dual-status alien last year. Filing amended tax return 2009 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. Filing amended tax return 2009 However, for the part of the year that you were not present in the United States, you are a nonresident. Filing amended tax return 2009 File Form 1040. Filing amended tax return 2009 Print “Dual-Status Return” across the top. Filing amended tax return 2009 Attach a statement showing your U. Filing amended tax return 2009 S. Filing amended tax return 2009 source income for the part of the year you were a nonresident. Filing amended tax return 2009 You may use Form 1040NR as the statement. Filing amended tax return 2009 Print “Dual-Status Statement” across the top. Filing amended tax return 2009 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Filing amended tax return 2009 If you are an employee and you receive wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Filing amended tax return 2009 If you file for the 2013 calendar year, your return is due April 15, 2014. Filing amended tax return 2009 If you are not an employee who receives wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Filing amended tax return 2009 For the 2013 calendar year, file your return by June 16, 2014. Filing amended tax return 2009 For more information on when and where to file, see chapter 7 . Filing amended tax return 2009 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Filing amended tax return 2009 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Filing amended tax return 2009 If you are a U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Filing amended tax return 2009 See Identification Number in chapter 5 for more information. Filing amended tax return 2009 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Filing amended tax return 2009 However, nonresident aliens married to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens or residents can choose to be treated as U. Filing amended tax return 2009 S. Filing amended tax return 2009 residents and file joint returns. Filing amended tax return 2009 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 Assuming both of you had these visas for all of last year, you are a resident alien. Filing amended tax return 2009 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Filing amended tax return 2009 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. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Filing amended tax return 2009 Your husband must file Form 1040NR or 1040NR-EZ. Filing amended tax return 2009 No. Filing amended tax return 2009 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Filing amended tax return 2009 See Effect of Tax Treaties in chapter 1. Filing amended tax return 2009 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Filing amended tax return 2009 See chapter 6 . Filing amended tax return 2009 The following rules apply if the dividends and capital gains are not effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Filing amended tax return 2009 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Filing amended tax return 2009 Dividends are generally taxed at a 30% (or lower treaty) rate. Filing amended tax return 2009 The brokerage company or payor of the dividends should withhold this tax at source. Filing amended tax return 2009 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Filing amended tax return 2009 If the capital gains and dividends are effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens and residents. Filing amended tax return 2009 If you are a nonresident alien, 85% of any U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 See The 30% Tax in chapter 4. Filing amended tax return 2009 If you are a nonresident alien and the scholarship is not from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources, it is not subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax. Filing amended tax return 2009 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources. Filing amended tax return 2009 If your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources or you are a resident alien, your scholarship is subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax according to the following rules. Filing amended tax return 2009 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. Filing amended tax return 2009 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Filing amended tax return 2009 See Scholarships and Fellowship Grants in chapter 3 for more information. Filing amended tax return 2009 If you are not a candidate for a degree, your scholarship is taxable. Filing amended tax return 2009 Nonresident aliens cannot claim the standard deduction. Filing amended tax return 2009 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Filing amended tax return 2009 You cannot claim the standard deduction allowed on Form 1040. Filing amended tax return 2009 However, you can itemize any allowable deductions. Filing amended tax return 2009 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Filing amended tax return 2009 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 See Itemized Deductions in chapter 5. Filing amended tax return 2009 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens. Filing amended tax return 2009 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax return. Filing amended tax return 2009 There are special rules for residents of Mexico, Canada, and South Korea; for U. Filing amended tax return 2009 S. Filing amended tax return 2009 nationals; and for students and business apprentices from India. Filing amended tax return 2009 See Exemptions in chapter 5. Filing amended tax return 2009 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Filing amended tax return 2009 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. Filing amended tax return 2009 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. Filing amended tax return 2009 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Filing amended tax return 2009 See chapter 6 for more information on dual-status aliens. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Filing amended tax return 2009 However, if you are married and choose to file a joint return with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizen or resident spouse, you may be eligible for these credits. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 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. Filing amended tax return 2009 See Social Security and Medicare Taxes in chapter 8. Filing amended tax return 2009 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. Filing amended tax return 2009 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. Filing amended tax return 2009 Do not use Form 843 to request a refund of Additional Medicare Tax. Filing amended tax return 2009 See Refund of Taxes Withheld in Error in chapter 8. Filing amended tax return 2009 Before leaving the United States, aliens generally must obtain a certificate of compliance. Filing amended tax return 2009 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Filing amended tax return 2009 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Filing amended tax return 2009 These forms are discussed in chapter 11. Filing amended tax return 2009 Form 1040-C is not an annual U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax return. Filing amended tax return 2009 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Filing amended tax return 2009 Chapters 5 and 7 discuss filing an annual U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax return. Filing amended tax return 2009 . Filing amended tax return 2009 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. Filing amended tax return 2009 These are the same rates that apply to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens and residents. Filing amended tax return 2009 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Filing amended tax return 2009 The term “exempt individual” does not refer to someone exempt from U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax. Filing amended tax return 2009 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. Filing amended tax return 2009 See chapter 1 . Filing amended tax return 2009 Generally, you cannot claim tax treaty benefits as a resident alien. Filing amended tax return 2009 However, there are exceptions. Filing amended tax return 2009 See Effect of Tax Treaties in chapter 1. Filing amended tax return 2009 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Filing amended tax return 2009 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Filing amended tax return 2009 S. Filing amended tax return 2009 source income on which tax was not fully paid by the amount withheld. Filing amended tax return 2009 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Filing amended tax return 2009 You were a dual-status alien last year. Filing amended tax return 2009 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. Filing amended tax return 2009 However, for the part of the year that you were not present in the United States, you are a nonresident. Filing amended tax return 2009 File Form 1040. Filing amended tax return 2009 Print “Dual-Status Return” across the top. Filing amended tax return 2009 Attach a statement showing your U. Filing amended tax return 2009 S. Filing amended tax return 2009 source income for the part of the year you were a nonresident. Filing amended tax return 2009 You may use Form 1040NR as the statement. Filing amended tax return 2009 Print “Dual-Status Statement” across the top. Filing amended tax return 2009 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Filing amended tax return 2009 If you are an employee and you receive wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Filing amended tax return 2009 If you file for the 2013 calendar year, your return is due April 15, 2014. Filing amended tax return 2009 If you are not an employee who receives wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Filing amended tax return 2009 For the 2013 calendar year, file your return by June 16, 2014. Filing amended tax return 2009 For more information on when and where to file, see chapter 7 . Filing amended tax return 2009 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Filing amended tax return 2009 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Filing amended tax return 2009 If you are a U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Filing amended tax return 2009 See Identification Number in chapter 5 for more information. Filing amended tax return 2009 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Filing amended tax return 2009 However, nonresident aliens married to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens or residents can choose to be treated as U. Filing amended tax return 2009 S. Filing amended tax return 2009 residents and file joint returns. Filing amended tax return 2009 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 Assuming both of you had these visas for all of last year, you are a resident alien. Filing amended tax return 2009 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Filing amended tax return 2009 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. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Filing amended tax return 2009 Your husband must file Form 1040NR or 1040NR-EZ. Filing amended tax return 2009 No. Filing amended tax return 2009 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Filing amended tax return 2009 See Effect of Tax Treaties in chapter 1. Filing amended tax return 2009 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Filing amended tax return 2009 See chapter 6 . Filing amended tax return 2009 The following rules apply if the dividends and capital gains are not effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Filing amended tax return 2009 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Filing amended tax return 2009 Dividends are generally taxed at a 30% (or lower treaty) rate. Filing amended tax return 2009 The brokerage company or payor of the dividends should withhold this tax at source. Filing amended tax return 2009 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Filing amended tax return 2009 If the capital gains and dividends are effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens and residents. Filing amended tax return 2009 If you are a nonresident alien, 85% of any U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 See The 30% Tax in chapter 4. Filing amended tax return 2009 If you are a nonresident alien and the scholarship is not from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources, it is not subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax. Filing amended tax return 2009 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources. Filing amended tax return 2009 If your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources or you are a resident alien, your scholarship is subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax according to the following rules. Filing amended tax return 2009 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. Filing amended tax return 2009 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Filing amended tax return 2009 See Scholarships and Fellowship Grants in chapter 3 for more information. Filing amended tax return 2009 If you are not a candidate for a degree, your scholarship is taxable. Filing amended tax return 2009 Nonresident aliens cannot claim the standard deduction. Filing amended tax return 2009 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Filing amended tax return 2009 You cannot claim the standard deduction allowed on Form 1040. Filing amended tax return 2009 However, you can itemize any allowable deductions. Filing amended tax return 2009 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Filing amended tax return 2009 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 See Itemized Deductions in chapter 5. Filing amended tax return 2009 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens. Filing amended tax return 2009 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax return. Filing amended tax return 2009 There are special rules for residents of Mexico, Canada, and South Korea; for U. Filing amended tax return 2009 S. Filing amended tax return 2009 nationals; and for students and business apprentices from India. Filing amended tax return 2009 See Exemptions in chapter 5. Filing amended tax return 2009 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Filing amended tax return 2009 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. Filing amended tax return 2009 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. Filing amended tax return 2009 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Filing amended tax return 2009 See chapter 6 for more information on dual-status aliens. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Filing amended tax return 2009 However, if you are married and choose to file a joint return with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizen or resident spouse, you may be eligible for these credits. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 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. Filing amended tax return 2009 See Social Security and Medicare Taxes in chapter 8. Filing amended tax return 2009 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. Filing amended tax return 2009 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. Filing amended tax return 2009 Do not use Form 843 to request a refund of Additional Medicare Tax. Filing amended tax return 2009 See Refund of Taxes Withheld in Error in chapter 8. Filing amended tax return 2009 Before leaving the United States, aliens generally must obtain a certificate of compliance. Filing amended tax return 2009 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Filing amended tax return 2009 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Filing amended tax return 2009 These forms are discussed in chapter 11. Filing amended tax return 2009 Form 1040-C is not an annual U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax return. Filing amended tax return 2009 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Filing amended tax return 2009 Chapters 5 and 7 discuss filing an annual U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax return. Filing amended tax return 2009 . Filing amended tax return 2009 I am a student with an F-1 Visa. Filing amended tax return 2009 I was told that I was an exempt individual. Filing amended tax return 2009 Does this mean I am exempt from paying U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax? The term “exempt individual” does not refer to someone exempt from U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax. Filing amended tax return 2009 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. Filing amended tax return 2009 See chapter 1 . Filing amended tax return 2009 Generally, you cannot claim tax treaty benefits as a resident alien. Filing amended tax return 2009 However, there are exceptions. Filing amended tax return 2009 See Effect of Tax Treaties in chapter 1. Filing amended tax return 2009 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Filing amended tax return 2009 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Filing amended tax return 2009 S. Filing amended tax return 2009 source income on which tax was not fully paid by the amount withheld. Filing amended tax return 2009 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Filing amended tax return 2009 You were a dual-status alien last year. Filing amended tax return 2009 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. Filing amended tax return 2009 However, for the part of the year that you were not present in the United States, you are a nonresident. Filing amended tax return 2009 File Form 1040. Filing amended tax return 2009 Print “Dual-Status Return” across the top. Filing amended tax return 2009 Attach a statement showing your U. Filing amended tax return 2009 S. Filing amended tax return 2009 source income for the part of the year you were a nonresident. Filing amended tax return 2009 You may use Form 1040NR as the statement. Filing amended tax return 2009 Print “Dual-Status Statement” across the top. Filing amended tax return 2009 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Filing amended tax return 2009 If you are an employee and you receive wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Filing amended tax return 2009 If you file for the 2013 calendar year, your return is due April 15, 2014. Filing amended tax return 2009 If you are not an employee who receives wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Filing amended tax return 2009 For the 2013 calendar year, file your return by June 16, 2014. Filing amended tax return 2009 For more information on when and where to file, see chapter 7 . Filing amended tax return 2009 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Filing amended tax return 2009 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Filing amended tax return 2009 If you are a U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Filing amended tax return 2009 See Identification Number in chapter 5 for more information. Filing amended tax return 2009 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Filing amended tax return 2009 However, nonresident aliens married to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens or residents can choose to be treated as U. Filing amended tax return 2009 S. Filing amended tax return 2009 residents and file joint returns. Filing amended tax return 2009 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 Assuming both of you had these visas for all of last year, you are a resident alien. Filing amended tax return 2009 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Filing amended tax return 2009 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. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Filing amended tax return 2009 Your husband must file Form 1040NR or 1040NR-EZ. Filing amended tax return 2009 No. Filing amended tax return 2009 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Filing amended tax return 2009 See Effect of Tax Treaties in chapter 1. Filing amended tax return 2009 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Filing amended tax return 2009 See chapter 6 . Filing amended tax return 2009 The following rules apply if the dividends and capital gains are not effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Filing amended tax return 2009 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Filing amended tax return 2009 Dividends are generally taxed at a 30% (or lower treaty) rate. Filing amended tax return 2009 The brokerage company or payor of the dividends should withhold this tax at source. Filing amended tax return 2009 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Filing amended tax return 2009 If the capital gains and dividends are effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens and residents. Filing amended tax return 2009 If you are a nonresident alien, 85% of any U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 See The 30% Tax in chapter 4. Filing amended tax return 2009 If you are a nonresident alien and the scholarship is not from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources, it is not subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax. Filing amended tax return 2009 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources. Filing amended tax return 2009 If your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources or you are a resident alien, your scholarship is subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax according to the following rules. Filing amended tax return 2009 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. Filing amended tax return 2009 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Filing amended tax return 2009 See Scholarships and Fellowship Grants in chapter 3 for more information. Filing amended tax return 2009 If you are not a candidate for a degree, your scholarship is taxable. Filing amended tax return 2009 Nonresident aliens cannot claim the standard deduction. Filing amended tax return 2009 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Filing amended tax return 2009 You cannot claim the standard deduction allowed on Form 1040. Filing amended tax return 2009 However, you can itemize any allowable deductions. Filing amended tax return 2009 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Filing amended tax return 2009 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 See Itemized Deductions in chapter 5. Filing amended tax return 2009 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens. Filing amended tax return 2009 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax return. Filing amended tax return 2009 There are special rules for residents of Mexico, Canada, and South Korea; for U. Filing amended tax return 2009 S. Filing amended tax return 2009 nationals; and for students and business apprentices from India. Filing amended tax return 2009 See Exemptions in chapter 5. Filing amended tax return 2009 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Filing amended tax return 2009 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. Filing amended tax return 2009 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. Filing amended tax return 2009 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Filing amended tax return 2009 See chapter 6 for more information on dual-status aliens. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Filing amended tax return 2009 However, if you are married and choose to file a joint return with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizen or resident spouse, you may be eligible for these credits. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 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. Filing amended tax return 2009 See Social Security and Medicare Taxes in chapter 8. Filing amended tax return 2009 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. Filing amended tax return 2009 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. Filing amended tax return 2009 Do not use Form 843 to request a refund of Additional Medicare Tax. Filing amended tax return 2009 See Refund of Taxes Withheld in Error in chapter 8. Filing amended tax return 2009 Before leaving the United States, aliens generally must obtain a certificate of compliance. Filing amended tax return 2009 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Filing amended tax return 2009 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Filing amended tax return 2009 These forms are discussed in chapter 11. Filing amended tax return 2009 Form 1040-C is not an annual U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax return. Filing amended tax return 2009 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Filing amended tax return 2009 Chapters 5 and 7 discuss filing an annual U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax return. Filing amended tax return 2009 . Filing amended tax return 2009 I am a resident alien. Filing amended tax return 2009 Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Filing amended tax return 2009 However, there are exceptions. Filing amended tax return 2009 See Effect of Tax Treaties in chapter 1. Filing amended tax return 2009 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Filing amended tax return 2009 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Filing amended tax return 2009 S. Filing amended tax return 2009 source income on which tax was not fully paid by the amount withheld. Filing amended tax return 2009 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Filing amended tax return 2009 You were a dual-status alien last year. Filing amended tax return 2009 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. Filing amended tax return 2009 However, for the part of the year that you were not present in the United States, you are a nonresident. Filing amended tax return 2009 File Form 1040. Filing amended tax return 2009 Print “Dual-Status Return” across the top. Filing amended tax return 2009 Attach a statement showing your U. Filing amended tax return 2009 S. Filing amended tax return 2009 source income for the part of the year you were a nonresident. Filing amended tax return 2009 You may use Form 1040NR as the statement. Filing amended tax return 2009 Print “Dual-Status Statement” across the top. Filing amended tax return 2009 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Filing amended tax return 2009 If you are an employee and you receive wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Filing amended tax return 2009 If you file for the 2013 calendar year, your return is due April 15, 2014. Filing amended tax return 2009 If you are not an employee who receives wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Filing amended tax return 2009 For the 2013 calendar year, file your return by June 16, 2014. Filing amended tax return 2009 For more information on when and where to file, see chapter 7 . Filing amended tax return 2009 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Filing amended tax return 2009 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Filing amended tax return 2009 If you are a U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Filing amended tax return 2009 See Identification Number in chapter 5 for more information. Filing amended tax return 2009 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Filing amended tax return 2009 However, nonresident aliens married to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens or residents can choose to be treated as U. Filing amended tax return 2009 S. Filing amended tax return 2009 residents and file joint returns. Filing amended tax return 2009 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 Assuming both of you had these visas for all of last year, you are a resident alien. Filing amended tax return 2009 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Filing amended tax return 2009 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. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Filing amended tax return 2009 Your husband must file Form 1040NR or 1040NR-EZ. Filing amended tax return 2009 No. Filing amended tax return 2009 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Filing amended tax return 2009 See Effect of Tax Treaties in chapter 1. Filing amended tax return 2009 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Filing amended tax return 2009 See chapter 6 . Filing amended tax return 2009 The following rules apply if the dividends and capital gains are not effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Filing amended tax return 2009 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Filing amended tax return 2009 Dividends are generally taxed at a 30% (or lower treaty) rate. Filing amended tax return 2009 The brokerage company or payor of the dividends should withhold this tax at source. Filing amended tax return 2009 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Filing amended tax return 2009 If the capital gains and dividends are effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens and residents. Filing amended tax return 2009 If you are a nonresident alien, 85% of any U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 See The 30% Tax in chapter 4. Filing amended tax return 2009 If you are a nonresident alien and the scholarship is not from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources, it is not subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax. Filing amended tax return 2009 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources. Filing amended tax return 2009 If your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources or you are a resident alien, your scholarship is subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax according to the following rules. Filing amended tax return 2009 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. Filing amended tax return 2009 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Filing amended tax return 2009 See Scholarships and Fellowship Grants in chapter 3 for more information. Filing amended tax return 2009 If you are not a candidate for a degree, your scholarship is taxable. Filing amended tax return 2009 Nonresident aliens cannot claim the standard deduction. Filing amended tax return 2009 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Filing amended tax return 2009 You cannot claim the standard deduction allowed on Form 1040. Filing amended tax return 2009 However, you can itemize any allowable deductions. Filing amended tax return 2009 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Filing amended tax return 2009 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 See Itemized Deductions in chapter 5. Filing amended tax return 2009 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens. Filing amended tax return 2009 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax return. Filing amended tax return 2009 There are special rules for residents of Mexico, Canada, and South Korea; for U. Filing amended tax return 2009 S. Filing amended tax return 2009 nationals; and for students and business apprentices from India. Filing amended tax return 2009 See Exemptions in chapter 5. Filing amended tax return 2009 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Filing amended tax return 2009 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. Filing amended tax return 2009 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. Filing amended tax return 2009 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Filing amended tax return 2009 See chapter 6 for more information on dual-status aliens. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Filing amended tax return 2009 However, if you are married and choose to file a joint return with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizen or resident spouse, you may be eligible for these credits. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 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. Filing amended tax return 2009 See Social Security and Medicare Taxes in chapter 8. Filing amended tax return 2009 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. Filing amended tax return 2009 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. Filing amended tax return 2009 Do not use Form 843 to request a refund of Additional Medicare Tax. Filing amended tax return 2009 See Refund of Taxes Withheld in Error in chapter 8. Filing amended tax return 2009 Before leaving the United States, aliens generally must obtain a certificate of compliance. Filing amended tax return 2009 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Filing amended tax return 2009 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Filing amended tax return 2009 These forms are discussed in chapter 11. Filing amended tax return 2009 Form 1040-C is not an annual U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax return. Filing amended tax return 2009 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Filing amended tax return 2009 Chapters 5 and 7 discuss filing an annual U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax return. Filing amended tax return 2009 . Filing amended tax return 2009 I am a nonresident alien with no dependents. Filing amended tax return 2009 I am working temporarily for a U. Filing amended tax return 2009 S. Filing amended tax return 2009 company. Filing amended tax return 2009 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. Filing amended tax return 2009 S. Filing amended tax return 2009 source income on which tax was not fully paid by the amount withheld. Filing amended tax return 2009 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Filing amended tax return 2009 You were a dual-status alien last year. Filing amended tax return 2009 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. Filing amended tax return 2009 However, for the part of the year that you were not present in the United States, you are a nonresident. Filing amended tax return 2009 File Form 1040. Filing amended tax return 2009 Print “Dual-Status Return” across the top. Filing amended tax return 2009 Attach a statement showing your U. Filing amended tax return 2009 S. Filing amended tax return 2009 source income for the part of the year you were a nonresident. Filing amended tax return 2009 You may use Form 1040NR as the statement. Filing amended tax return 2009 Print “Dual-Status Statement” across the top. Filing amended tax return 2009 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Filing amended tax return 2009 If you are an employee and you receive wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Filing amended tax return 2009 If you file for the 2013 calendar year, your return is due April 15, 2014. Filing amended tax return 2009 If you are not an employee who receives wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Filing amended tax return 2009 For the 2013 calendar year, file your return by June 16, 2014. Filing amended tax return 2009 For more information on when and where to file, see chapter 7 . Filing amended tax return 2009 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Filing amended tax return 2009 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Filing amended tax return 2009 If you are a U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Filing amended tax return 2009 See Identification Number in chapter 5 for more information. Filing amended tax return 2009 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Filing amended tax return 2009 However, nonresident aliens married to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens or residents can choose to be treated as U. Filing amended tax return 2009 S. Filing amended tax return 2009 residents and file joint returns. Filing amended tax return 2009 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 Assuming both of you had these visas for all of last year, you are a resident alien. Filing amended tax return 2009 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Filing amended tax return 2009 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. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Filing amended tax return 2009 Your husband must file Form 1040NR or 1040NR-EZ. Filing amended tax return 2009 No. Filing amended tax return 2009 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Filing amended tax return 2009 See Effect of Tax Treaties in chapter 1. Filing amended tax return 2009 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Filing amended tax return 2009 See chapter 6 . Filing amended tax return 2009 The following rules apply if the dividends and capital gains are not effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Filing amended tax return 2009 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Filing amended tax return 2009 Dividends are generally taxed at a 30% (or lower treaty) rate. Filing amended tax return 2009 The brokerage company or payor of the dividends should withhold this tax at source. Filing amended tax return 2009 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Filing amended tax return 2009 If the capital gains and dividends are effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens and residents. Filing amended tax return 2009 If you are a nonresident alien, 85% of any U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 See The 30% Tax in chapter 4. Filing amended tax return 2009 If you are a nonresident alien and the scholarship is not from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources, it is not subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax. Filing amended tax return 2009 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources. Filing amended tax return 2009 If your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources or you are a resident alien, your scholarship is subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax according to the following rules. Filing amended tax return 2009 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. Filing amended tax return 2009 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Filing amended tax return 2009 See Scholarships and Fellowship Grants in chapter 3 for more information. Filing amended tax return 2009 If you are not a candidate for a degree, your scholarship is taxable. Filing amended tax return 2009 Nonresident aliens cannot claim the standard deduction. Filing amended tax return 2009 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Filing amended tax return 2009 You cannot claim the standard deduction allowed on Form 1040. Filing amended tax return 2009 However, you can itemize any allowable deductions. Filing amended tax return 2009 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Filing amended tax return 2009 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 See Itemized Deductions in chapter 5. Filing amended tax return 2009 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens. Filing amended tax return 2009 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax return. Filing amended tax return 2009 There are special rules for residents of Mexico, Canada, and South Korea; for U. Filing amended tax return 2009 S. Filing amended tax return 2009 nationals; and for students and business apprentices from India. Filing amended tax return 2009 See Exemptions in chapter 5. Filing amended tax return 2009 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Filing amended tax return 2009 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. Filing amended tax return 2009 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. Filing amended tax return 2009 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Filing amended tax return 2009 See chapter 6 for more information on dual-status aliens. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Filing amended tax return 2009 However, if you are married and choose to file a joint return with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizen or resident spouse, you may be eligible for these credits. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 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. Filing amended tax return 2009 See Social Security and Medicare Taxes in chapter 8. Filing amended tax return 2009 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. Filing amended tax return 2009 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. Filing amended tax return 2009 Do not use Form 843 to request a refund of Additional Medicare Tax. Filing amended tax return 2009 See Refund of Taxes Withheld in Error in chapter 8. Filing amended tax return 2009 Before leaving the United States, aliens generally must obtain a certificate of compliance. Filing amended tax return 2009 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Filing amended tax return 2009 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Filing amended tax return 2009 These forms are discussed in chapter 11. Filing amended tax return 2009 Form 1040-C is not an annual U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax return. Filing amended tax return 2009 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Filing amended tax return 2009 Chapters 5 and 7 discuss filing an annual U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax return. Filing amended tax return 2009 . Filing amended tax return 2009 I came to the United States on June 30th of last year. Filing amended tax return 2009 I have an H-1B Visa. Filing amended tax return 2009 What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. Filing amended tax return 2009 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. Filing amended tax return 2009 However, for the part of the year that you were not present in the United States, you are a nonresident. Filing amended tax return 2009 File Form 1040. Filing amended tax return 2009 Print “Dual-Status Return” across the top. Filing amended tax return 2009 Attach a statement showing your U. Filing amended tax return 2009 S. Filing amended tax return 2009 source income for the part of the year you were a nonresident. Filing amended tax return 2009 You may use Form 1040NR as the statement. Filing amended tax return 2009 Print “Dual-Status Statement” across the top. Filing amended tax return 2009 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Filing amended tax return 2009 If you are an employee and you receive wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Filing amended tax return 2009 If you file for the 2013 calendar year, your return is due April 15, 2014. Filing amended tax return 2009 If you are not an employee who receives wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Filing amended tax return 2009 For the 2013 calendar year, file your return by June 16, 2014. Filing amended tax return 2009 For more information on when and where to file, see chapter 7 . Filing amended tax return 2009 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Filing amended tax return 2009 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Filing amended tax return 2009 If you are a U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Filing amended tax return 2009 See Identification Number in chapter 5 for more information. Filing amended tax return 2009 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Filing amended tax return 2009 However, nonresident aliens married to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens or residents can choose to be treated as U. Filing amended tax return 2009 S. Filing amended tax return 2009 residents and file joint returns. Filing amended tax return 2009 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 Assuming both of you had these visas for all of last year, you are a resident alien. Filing amended tax return 2009 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Filing amended tax return 2009 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. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Filing amended tax return 2009 Your husband must file Form 1040NR or 1040NR-EZ. Filing amended tax return 2009 No. Filing amended tax return 2009 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Filing amended tax return 2009 See Effect of Tax Treaties in chapter 1. Filing amended tax return 2009 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Filing amended tax return 2009 See chapter 6 . Filing amended tax return 2009 The following rules apply if the dividends and capital gains are not effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Filing amended tax return 2009 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Filing amended tax return 2009 Dividends are generally taxed at a 30% (or lower treaty) rate. Filing amended tax return 2009 The brokerage company or payor of the dividends should withhold this tax at source. Filing amended tax return 2009 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Filing amended tax return 2009 If the capital gains and dividends are effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens and residents. Filing amended tax return 2009 If you are a nonresident alien, 85% of any U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 See The 30% Tax in chapter 4. Filing amended tax return 2009 If you are a nonresident alien and the scholarship is not from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources, it is not subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax. Filing amended tax return 2009 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources. Filing amended tax return 2009 If your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources or you are a resident alien, your scholarship is subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax according to the following rules. Filing amended tax return 2009 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. Filing amended tax return 2009 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Filing amended tax return 2009 See Scholarships and Fellowship Grants in chapter 3 for more information. Filing amended tax return 2009 If you are not a candidate for a degree, your scholarship is taxable. Filing amended tax return 2009 Nonresident aliens cannot claim the standard deduction. Filing amended tax return 2009 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Filing amended tax return 2009 You cannot claim the standard deduction allowed on Form 1040. Filing amended tax return 2009 However, you can itemize any allowable deductions. Filing amended tax return 2009 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Filing amended tax return 2009 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 See Itemized Deductions in chapter 5. Filing amended tax return 2009 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens. Filing amended tax return 2009 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax return. Filing amended tax return 2009 There are special rules for residents of Mexico, Canada, and South Korea; for U. Filing amended tax return 2009 S. Filing amended tax return 2009 nationals; and for students and business apprentices from India. Filing amended tax return 2009 See Exemptions in chapter 5. Filing amended tax return 2009 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Filing amended tax return 2009 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. Filing amended tax return 2009 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. Filing amended tax return 2009 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Filing amended tax return 2009 See chapter 6 for more information on dual-status aliens. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Filing amended tax return 2009 However, if you are married and choose to file a joint return with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizen or resident spouse, you may be eligible for these credits. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 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. Filing amended tax return 2009 See Social Security and Medicare Taxes in chapter 8. Filing amended tax return 2009 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. Filing amended tax return 2009 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. Filing amended tax return 2009 Do not use Form 843 to request a refund of Additional Medicare Tax. Filing amended tax return 2009 See Refund of Taxes Withheld in Error in chapter 8. Filing amended tax return 2009 Before leaving the United States, aliens generally must obtain a certificate of compliance. Filing amended tax return 2009 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Filing amended tax return 2009 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Filing amended tax return 2009 These forms are discussed in chapter 11. Filing amended tax return 2009 Form 1040-C is not an annual U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax return. Filing amended tax return 2009 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Filing amended tax return 2009 Chapters 5 and 7 discuss filing an annual U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax return. Filing amended tax return 2009 . Filing amended tax return 2009 When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Filing amended tax return 2009 If you file for the 2013 calendar year, your return is due April 15, 2014. Filing amended tax return 2009 If you are not an employee who receives wages subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Filing amended tax return 2009 For the 2013 calendar year, file your return by June 16, 2014. Filing amended tax return 2009 For more information on when and where to file, see chapter 7 . Filing amended tax return 2009 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Filing amended tax return 2009 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Filing amended tax return 2009 If you are a U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Filing amended tax return 2009 See Identification Number in chapter 5 for more information. Filing amended tax return 2009 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Filing amended tax return 2009 However, nonresident aliens married to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens or residents can choose to be treated as U. Filing amended tax return 2009 S. Filing amended tax return 2009 residents and file joint returns. Filing amended tax return 2009 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 Assuming both of you had these visas for all of last year, you are a resident alien. Filing amended tax return 2009 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Filing amended tax return 2009 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. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Filing amended tax return 2009 Your husband must file Form 1040NR or 1040NR-EZ. Filing amended tax return 2009 No. Filing amended tax return 2009 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Filing amended tax return 2009 See Effect of Tax Treaties in chapter 1. Filing amended tax return 2009 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Filing amended tax return 2009 See chapter 6 . Filing amended tax return 2009 The following rules apply if the dividends and capital gains are not effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Filing amended tax return 2009 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Filing amended tax return 2009 Dividends are generally taxed at a 30% (or lower treaty) rate. Filing amended tax return 2009 The brokerage company or payor of the dividends should withhold this tax at source. Filing amended tax return 2009 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Filing amended tax return 2009 If the capital gains and dividends are effectively connected with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens and residents. Filing amended tax return 2009 If you are a nonresident alien, 85% of any U. Filing amended tax return 2009 S. Filing amended tax return 2009 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. Filing amended tax return 2009 See The 30% Tax in chapter 4. Filing amended tax return 2009 If you are a nonresident alien and the scholarship is not from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources, it is not subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax. Filing amended tax return 2009 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources. Filing amended tax return 2009 If your scholarship is from U. Filing amended tax return 2009 S. Filing amended tax return 2009 sources or you are a resident alien, your scholarship is subject to U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax according to the following rules. Filing amended tax return 2009 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. Filing amended tax return 2009 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Filing amended tax return 2009 See Scholarships and Fellowship Grants in chapter 3 for more information. Filing amended tax return 2009 If you are not a candidate for a degree, your scholarship is taxable. Filing amended tax return 2009 Nonresident aliens cannot claim the standard deduction. Filing amended tax return 2009 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Filing amended tax return 2009 You cannot claim the standard deduction allowed on Form 1040. Filing amended tax return 2009 However, you can itemize any allowable deductions. Filing amended tax return 2009 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Filing amended tax return 2009 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Filing amended tax return 2009 S. Filing amended tax return 2009 trade or business. Filing amended tax return 2009 See Itemized Deductions in chapter 5. Filing amended tax return 2009 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizens. Filing amended tax return 2009 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Filing amended tax return 2009 S. Filing amended tax return 2009 tax return. Filing amended tax return 2009 There are special rules for residents of Mexico, Canada, and South Korea; for U. Filing amended tax return 2009 S. Filing amended tax return 2009 nationals; and for students and business apprentices from India. Filing amended tax return 2009 See Exemptions in chapter 5. Filing amended tax return 2009 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Filing amended tax return 2009 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. Filing amended tax return 2009 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. Filing amended tax return 2009 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Filing amended tax return 2009 See chapter 6 for more information on dual-status aliens. Filing amended tax return 2009 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Filing amended tax return 2009 However, if you are married and choose to file a joint return with a U. Filing amended tax return 2009 S. Filing amended tax return 2009 citizen or resident spouse, you may be eligible for these credits. Filing amended tax return 2009 See Nonresident Spouse Treated as a Resident in chapter 1. Filing amended tax return 2009 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