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Free State Tax Filing 2012

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Free State Tax Filing 2012

Free state tax filing 2012 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. Free state tax filing 2012 . Free state tax filing 2012 What is the difference between a resident alien and a nonresident alien for tax purposes? . Free state tax filing 2012 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? . Free state tax filing 2012 I am a student with an F-1 Visa. Free state tax filing 2012 I was told that I was an exempt individual. Free state tax filing 2012 Does this mean I am exempt from paying U. Free state tax filing 2012 S. Free state tax filing 2012 tax? . Free state tax filing 2012 I am a resident alien. Free state tax filing 2012 Can I claim any treaty benefits? . Free state tax filing 2012 I am a nonresident alien with no dependents. Free state tax filing 2012 I am working temporarily for a U. Free state tax filing 2012 S. Free state tax filing 2012 company. Free state tax filing 2012 What return do I file? . Free state tax filing 2012 I came to the United States on June 30th of last year. Free state tax filing 2012 I have an H-1B Visa. Free state tax filing 2012 What is my tax status, resident alien or nonresident alien? What tax return do I file? . Free state tax filing 2012 When is my Form 1040NR due? . Free state tax filing 2012 My spouse is a nonresident alien. Free state tax filing 2012 Does he need a social security number? . Free state tax filing 2012 I am a nonresident alien. Free state tax filing 2012 Can I file a joint return with my spouse? . Free state tax filing 2012 I have an H-1B Visa and my husband has an F-1 Visa. Free state tax filing 2012 We both lived in the United States all of last year and had income. Free state tax filing 2012 What kind of form should we file? Do we file separate returns or a joint return? . Free state tax filing 2012 Is a dual-resident taxpayer the same as a dual-status taxpayer? . Free state tax filing 2012 I am a nonresident alien and invested money in the U. Free state tax filing 2012 S. Free state tax filing 2012 stock market through a U. Free state tax filing 2012 S. Free state tax filing 2012 brokerage company. Free state tax filing 2012 Are the dividends and the capital gains taxable? If yes, how are they taxed? . Free state tax filing 2012 I am a nonresident alien. Free state tax filing 2012 I receive U. Free state tax filing 2012 S. Free state tax filing 2012 social security benefits. Free state tax filing 2012 Are my benefits taxable? . Free state tax filing 2012 Do I have to pay taxes on my scholarship? . Free state tax filing 2012 I am a nonresident alien. Free state tax filing 2012 Can I claim the standard deduction? . Free state tax filing 2012 I am a dual-status taxpayer. Free state tax filing 2012 Can I claim the standard deduction? . Free state tax filing 2012 I am filing Form 1040NR. Free state tax filing 2012 Can I claim itemized deductions? . Free state tax filing 2012 I am not a U. Free state tax filing 2012 S. Free state tax filing 2012 citizen. Free state tax filing 2012 What exemptions can I claim? . Free state tax filing 2012 What exemptions can I claim as a dual-status taxpayer? . Free state tax filing 2012 I am single with a dependent child. Free state tax filing 2012 I was a dual-status alien in 2013. Free state tax filing 2012 Can I claim the earned income credit on my 2013 tax return? . Free state tax filing 2012 I am a nonresident alien student. Free state tax filing 2012 Can I claim an education credit on my Form 1040NR? . Free state tax filing 2012 I am a nonresident alien, temporarily working in the U. Free state tax filing 2012 S. Free state tax filing 2012 under a J visa. Free state tax filing 2012 Am I subject to social security and Medicare taxes? . Free state tax filing 2012 I am a nonresident alien student. Free state tax filing 2012 Social security taxes were withheld from my pay in error. Free state tax filing 2012 How do I get a refund of these taxes? . Free state tax filing 2012 I am an alien who will be leaving the United States. Free state tax filing 2012 What forms do I have to file before I leave? . Free state tax filing 2012 I filed a Form 1040-C when I left the United States. Free state tax filing 2012 Do I still have to file an annual U. Free state tax filing 2012 S. Free state tax filing 2012 tax return? . Free state tax filing 2012 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. Free state tax filing 2012 S. Free state tax filing 2012 citizen. Free state tax filing 2012 Aliens are classified as resident aliens and nonresident aliens. Free state tax filing 2012 Resident aliens are taxed on their worldwide income, the same as U. Free state tax filing 2012 S. Free state tax filing 2012 citizens. Free state tax filing 2012 Nonresident aliens are taxed only on their U. Free state tax filing 2012 S. Free state tax filing 2012 source income and certain foreign source income that is effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Free state tax filing 2012 These are the same rates that apply to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens and residents. Free state tax filing 2012 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Free state tax filing 2012 The term “exempt individual” does not refer to someone exempt from U. Free state tax filing 2012 S. Free state tax filing 2012 tax. Free state tax filing 2012 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. Free state tax filing 2012 See chapter 1 . Free state tax filing 2012 Generally, you cannot claim tax treaty benefits as a resident alien. Free state tax filing 2012 However, there are exceptions. Free state tax filing 2012 See Effect of Tax Treaties in chapter 1. Free state tax filing 2012 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Free state tax filing 2012 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Free state tax filing 2012 S. Free state tax filing 2012 source income on which tax was not fully paid by the amount withheld. Free state tax filing 2012 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free state tax filing 2012 You were a dual-status alien last year. Free state tax filing 2012 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. Free state tax filing 2012 However, for the part of the year that you were not present in the United States, you are a nonresident. Free state tax filing 2012 File Form 1040. Free state tax filing 2012 Print “Dual-Status Return” across the top. Free state tax filing 2012 Attach a statement showing your U. Free state tax filing 2012 S. Free state tax filing 2012 source income for the part of the year you were a nonresident. Free state tax filing 2012 You may use Form 1040NR as the statement. Free state tax filing 2012 Print “Dual-Status Statement” across the top. Free state tax filing 2012 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free state tax filing 2012 If you are an employee and you receive wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free state tax filing 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Free state tax filing 2012 If you are not an employee who receives wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free state tax filing 2012 For the 2013 calendar year, file your return by June 16, 2014. Free state tax filing 2012 For more information on when and where to file, see chapter 7 . Free state tax filing 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free state tax filing 2012 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free state tax filing 2012 If you are a U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free state tax filing 2012 See Identification Number in chapter 5 for more information. Free state tax filing 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free state tax filing 2012 However, nonresident aliens married to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens or residents can choose to be treated as U. Free state tax filing 2012 S. Free state tax filing 2012 residents and file joint returns. Free state tax filing 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Free state tax filing 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free state tax filing 2012 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. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free state tax filing 2012 Your husband must file Form 1040NR or 1040NR-EZ. Free state tax filing 2012 No. Free state tax filing 2012 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free state tax filing 2012 See Effect of Tax Treaties in chapter 1. Free state tax filing 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free state tax filing 2012 See chapter 6 . Free state tax filing 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free state tax filing 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free state tax filing 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Free state tax filing 2012 The brokerage company or payor of the dividends should withhold this tax at source. Free state tax filing 2012 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free state tax filing 2012 If the capital gains and dividends are effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens and residents. Free state tax filing 2012 If you are a nonresident alien, 85% of any U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 See The 30% Tax in chapter 4. Free state tax filing 2012 If you are a nonresident alien and the scholarship is not from U. Free state tax filing 2012 S. Free state tax filing 2012 sources, it is not subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax. Free state tax filing 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources. Free state tax filing 2012 If your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources or you are a resident alien, your scholarship is subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax according to the following rules. Free state tax filing 2012 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. Free state tax filing 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free state tax filing 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Free state tax filing 2012 If you are not a candidate for a degree, your scholarship is taxable. Free state tax filing 2012 Nonresident aliens cannot claim the standard deduction. Free state tax filing 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free state tax filing 2012 You cannot claim the standard deduction allowed on Form 1040. Free state tax filing 2012 However, you can itemize any allowable deductions. Free state tax filing 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free state tax filing 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 See Itemized Deductions in chapter 5. Free state tax filing 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free state tax filing 2012 S. Free state tax filing 2012 citizens. Free state tax filing 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free state tax filing 2012 S. Free state tax filing 2012 tax return. Free state tax filing 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free state tax filing 2012 S. Free state tax filing 2012 nationals; and for students and business apprentices from India. Free state tax filing 2012 See Exemptions in chapter 5. Free state tax filing 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free state tax filing 2012 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. Free state tax filing 2012 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. Free state tax filing 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free state tax filing 2012 See chapter 6 for more information on dual-status aliens. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free state tax filing 2012 However, if you are married and choose to file a joint return with a U. Free state tax filing 2012 S. Free state tax filing 2012 citizen or resident spouse, you may be eligible for these credits. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 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. Free state tax filing 2012 See Social Security and Medicare Taxes in chapter 8. Free state tax filing 2012 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. Free state tax filing 2012 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. Free state tax filing 2012 Do not use Form 843 to request a refund of Additional Medicare Tax. Free state tax filing 2012 See Refund of Taxes Withheld in Error in chapter 8. Free state tax filing 2012 Before leaving the United States, aliens generally must obtain a certificate of compliance. Free state tax filing 2012 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free state tax filing 2012 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free state tax filing 2012 These forms are discussed in chapter 11. Free state tax filing 2012 Form 1040-C is not an annual U. Free state tax filing 2012 S. Free state tax filing 2012 income tax return. Free state tax filing 2012 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free state tax filing 2012 Chapters 5 and 7 discuss filing an annual U. Free state tax filing 2012 S. Free state tax filing 2012 income tax return. Free state tax filing 2012 . Free state tax filing 2012 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. Free state tax filing 2012 These are the same rates that apply to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens and residents. Free state tax filing 2012 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Free state tax filing 2012 The term “exempt individual” does not refer to someone exempt from U. Free state tax filing 2012 S. Free state tax filing 2012 tax. Free state tax filing 2012 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. Free state tax filing 2012 See chapter 1 . Free state tax filing 2012 Generally, you cannot claim tax treaty benefits as a resident alien. Free state tax filing 2012 However, there are exceptions. Free state tax filing 2012 See Effect of Tax Treaties in chapter 1. Free state tax filing 2012 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Free state tax filing 2012 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Free state tax filing 2012 S. Free state tax filing 2012 source income on which tax was not fully paid by the amount withheld. Free state tax filing 2012 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free state tax filing 2012 You were a dual-status alien last year. Free state tax filing 2012 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. Free state tax filing 2012 However, for the part of the year that you were not present in the United States, you are a nonresident. Free state tax filing 2012 File Form 1040. Free state tax filing 2012 Print “Dual-Status Return” across the top. Free state tax filing 2012 Attach a statement showing your U. Free state tax filing 2012 S. Free state tax filing 2012 source income for the part of the year you were a nonresident. Free state tax filing 2012 You may use Form 1040NR as the statement. Free state tax filing 2012 Print “Dual-Status Statement” across the top. Free state tax filing 2012 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free state tax filing 2012 If you are an employee and you receive wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free state tax filing 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Free state tax filing 2012 If you are not an employee who receives wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free state tax filing 2012 For the 2013 calendar year, file your return by June 16, 2014. Free state tax filing 2012 For more information on when and where to file, see chapter 7 . Free state tax filing 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free state tax filing 2012 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free state tax filing 2012 If you are a U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free state tax filing 2012 See Identification Number in chapter 5 for more information. Free state tax filing 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free state tax filing 2012 However, nonresident aliens married to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens or residents can choose to be treated as U. Free state tax filing 2012 S. Free state tax filing 2012 residents and file joint returns. Free state tax filing 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Free state tax filing 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free state tax filing 2012 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. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free state tax filing 2012 Your husband must file Form 1040NR or 1040NR-EZ. Free state tax filing 2012 No. Free state tax filing 2012 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free state tax filing 2012 See Effect of Tax Treaties in chapter 1. Free state tax filing 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free state tax filing 2012 See chapter 6 . Free state tax filing 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free state tax filing 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free state tax filing 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Free state tax filing 2012 The brokerage company or payor of the dividends should withhold this tax at source. Free state tax filing 2012 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free state tax filing 2012 If the capital gains and dividends are effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens and residents. Free state tax filing 2012 If you are a nonresident alien, 85% of any U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 See The 30% Tax in chapter 4. Free state tax filing 2012 If you are a nonresident alien and the scholarship is not from U. Free state tax filing 2012 S. Free state tax filing 2012 sources, it is not subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax. Free state tax filing 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources. Free state tax filing 2012 If your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources or you are a resident alien, your scholarship is subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax according to the following rules. Free state tax filing 2012 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. Free state tax filing 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free state tax filing 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Free state tax filing 2012 If you are not a candidate for a degree, your scholarship is taxable. Free state tax filing 2012 Nonresident aliens cannot claim the standard deduction. Free state tax filing 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free state tax filing 2012 You cannot claim the standard deduction allowed on Form 1040. Free state tax filing 2012 However, you can itemize any allowable deductions. Free state tax filing 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free state tax filing 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 See Itemized Deductions in chapter 5. Free state tax filing 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free state tax filing 2012 S. Free state tax filing 2012 citizens. Free state tax filing 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free state tax filing 2012 S. Free state tax filing 2012 tax return. Free state tax filing 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free state tax filing 2012 S. Free state tax filing 2012 nationals; and for students and business apprentices from India. Free state tax filing 2012 See Exemptions in chapter 5. Free state tax filing 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free state tax filing 2012 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. Free state tax filing 2012 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. Free state tax filing 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free state tax filing 2012 See chapter 6 for more information on dual-status aliens. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free state tax filing 2012 However, if you are married and choose to file a joint return with a U. Free state tax filing 2012 S. Free state tax filing 2012 citizen or resident spouse, you may be eligible for these credits. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 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. Free state tax filing 2012 See Social Security and Medicare Taxes in chapter 8. Free state tax filing 2012 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. Free state tax filing 2012 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. Free state tax filing 2012 Do not use Form 843 to request a refund of Additional Medicare Tax. Free state tax filing 2012 See Refund of Taxes Withheld in Error in chapter 8. Free state tax filing 2012 Before leaving the United States, aliens generally must obtain a certificate of compliance. Free state tax filing 2012 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free state tax filing 2012 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free state tax filing 2012 These forms are discussed in chapter 11. Free state tax filing 2012 Form 1040-C is not an annual U. Free state tax filing 2012 S. Free state tax filing 2012 income tax return. Free state tax filing 2012 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free state tax filing 2012 Chapters 5 and 7 discuss filing an annual U. Free state tax filing 2012 S. Free state tax filing 2012 income tax return. Free state tax filing 2012 . Free state tax filing 2012 I am a student with an F-1 Visa. Free state tax filing 2012 I was told that I was an exempt individual. Free state tax filing 2012 Does this mean I am exempt from paying U. Free state tax filing 2012 S. Free state tax filing 2012 tax? The term “exempt individual” does not refer to someone exempt from U. Free state tax filing 2012 S. Free state tax filing 2012 tax. Free state tax filing 2012 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. Free state tax filing 2012 See chapter 1 . Free state tax filing 2012 Generally, you cannot claim tax treaty benefits as a resident alien. Free state tax filing 2012 However, there are exceptions. Free state tax filing 2012 See Effect of Tax Treaties in chapter 1. Free state tax filing 2012 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Free state tax filing 2012 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Free state tax filing 2012 S. Free state tax filing 2012 source income on which tax was not fully paid by the amount withheld. Free state tax filing 2012 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free state tax filing 2012 You were a dual-status alien last year. Free state tax filing 2012 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. Free state tax filing 2012 However, for the part of the year that you were not present in the United States, you are a nonresident. Free state tax filing 2012 File Form 1040. Free state tax filing 2012 Print “Dual-Status Return” across the top. Free state tax filing 2012 Attach a statement showing your U. Free state tax filing 2012 S. Free state tax filing 2012 source income for the part of the year you were a nonresident. Free state tax filing 2012 You may use Form 1040NR as the statement. Free state tax filing 2012 Print “Dual-Status Statement” across the top. Free state tax filing 2012 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free state tax filing 2012 If you are an employee and you receive wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free state tax filing 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Free state tax filing 2012 If you are not an employee who receives wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free state tax filing 2012 For the 2013 calendar year, file your return by June 16, 2014. Free state tax filing 2012 For more information on when and where to file, see chapter 7 . Free state tax filing 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free state tax filing 2012 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free state tax filing 2012 If you are a U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free state tax filing 2012 See Identification Number in chapter 5 for more information. Free state tax filing 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free state tax filing 2012 However, nonresident aliens married to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens or residents can choose to be treated as U. Free state tax filing 2012 S. Free state tax filing 2012 residents and file joint returns. Free state tax filing 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Free state tax filing 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free state tax filing 2012 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. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free state tax filing 2012 Your husband must file Form 1040NR or 1040NR-EZ. Free state tax filing 2012 No. Free state tax filing 2012 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free state tax filing 2012 See Effect of Tax Treaties in chapter 1. Free state tax filing 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free state tax filing 2012 See chapter 6 . Free state tax filing 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free state tax filing 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free state tax filing 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Free state tax filing 2012 The brokerage company or payor of the dividends should withhold this tax at source. Free state tax filing 2012 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free state tax filing 2012 If the capital gains and dividends are effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens and residents. Free state tax filing 2012 If you are a nonresident alien, 85% of any U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 See The 30% Tax in chapter 4. Free state tax filing 2012 If you are a nonresident alien and the scholarship is not from U. Free state tax filing 2012 S. Free state tax filing 2012 sources, it is not subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax. Free state tax filing 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources. Free state tax filing 2012 If your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources or you are a resident alien, your scholarship is subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax according to the following rules. Free state tax filing 2012 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. Free state tax filing 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free state tax filing 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Free state tax filing 2012 If you are not a candidate for a degree, your scholarship is taxable. Free state tax filing 2012 Nonresident aliens cannot claim the standard deduction. Free state tax filing 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free state tax filing 2012 You cannot claim the standard deduction allowed on Form 1040. Free state tax filing 2012 However, you can itemize any allowable deductions. Free state tax filing 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free state tax filing 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 See Itemized Deductions in chapter 5. Free state tax filing 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free state tax filing 2012 S. Free state tax filing 2012 citizens. Free state tax filing 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free state tax filing 2012 S. Free state tax filing 2012 tax return. Free state tax filing 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free state tax filing 2012 S. Free state tax filing 2012 nationals; and for students and business apprentices from India. Free state tax filing 2012 See Exemptions in chapter 5. Free state tax filing 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free state tax filing 2012 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. Free state tax filing 2012 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. Free state tax filing 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free state tax filing 2012 See chapter 6 for more information on dual-status aliens. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free state tax filing 2012 However, if you are married and choose to file a joint return with a U. Free state tax filing 2012 S. Free state tax filing 2012 citizen or resident spouse, you may be eligible for these credits. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 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. Free state tax filing 2012 See Social Security and Medicare Taxes in chapter 8. Free state tax filing 2012 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. Free state tax filing 2012 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. Free state tax filing 2012 Do not use Form 843 to request a refund of Additional Medicare Tax. Free state tax filing 2012 See Refund of Taxes Withheld in Error in chapter 8. Free state tax filing 2012 Before leaving the United States, aliens generally must obtain a certificate of compliance. Free state tax filing 2012 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free state tax filing 2012 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free state tax filing 2012 These forms are discussed in chapter 11. Free state tax filing 2012 Form 1040-C is not an annual U. Free state tax filing 2012 S. Free state tax filing 2012 income tax return. Free state tax filing 2012 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free state tax filing 2012 Chapters 5 and 7 discuss filing an annual U. Free state tax filing 2012 S. Free state tax filing 2012 income tax return. Free state tax filing 2012 . Free state tax filing 2012 I am a resident alien. Free state tax filing 2012 Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Free state tax filing 2012 However, there are exceptions. Free state tax filing 2012 See Effect of Tax Treaties in chapter 1. Free state tax filing 2012 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Free state tax filing 2012 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Free state tax filing 2012 S. Free state tax filing 2012 source income on which tax was not fully paid by the amount withheld. Free state tax filing 2012 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free state tax filing 2012 You were a dual-status alien last year. Free state tax filing 2012 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. Free state tax filing 2012 However, for the part of the year that you were not present in the United States, you are a nonresident. Free state tax filing 2012 File Form 1040. Free state tax filing 2012 Print “Dual-Status Return” across the top. Free state tax filing 2012 Attach a statement showing your U. Free state tax filing 2012 S. Free state tax filing 2012 source income for the part of the year you were a nonresident. Free state tax filing 2012 You may use Form 1040NR as the statement. Free state tax filing 2012 Print “Dual-Status Statement” across the top. Free state tax filing 2012 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free state tax filing 2012 If you are an employee and you receive wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free state tax filing 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Free state tax filing 2012 If you are not an employee who receives wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free state tax filing 2012 For the 2013 calendar year, file your return by June 16, 2014. Free state tax filing 2012 For more information on when and where to file, see chapter 7 . Free state tax filing 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free state tax filing 2012 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free state tax filing 2012 If you are a U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free state tax filing 2012 See Identification Number in chapter 5 for more information. Free state tax filing 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free state tax filing 2012 However, nonresident aliens married to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens or residents can choose to be treated as U. Free state tax filing 2012 S. Free state tax filing 2012 residents and file joint returns. Free state tax filing 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Free state tax filing 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free state tax filing 2012 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. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free state tax filing 2012 Your husband must file Form 1040NR or 1040NR-EZ. Free state tax filing 2012 No. Free state tax filing 2012 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free state tax filing 2012 See Effect of Tax Treaties in chapter 1. Free state tax filing 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free state tax filing 2012 See chapter 6 . Free state tax filing 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free state tax filing 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free state tax filing 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Free state tax filing 2012 The brokerage company or payor of the dividends should withhold this tax at source. Free state tax filing 2012 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free state tax filing 2012 If the capital gains and dividends are effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens and residents. Free state tax filing 2012 If you are a nonresident alien, 85% of any U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 See The 30% Tax in chapter 4. Free state tax filing 2012 If you are a nonresident alien and the scholarship is not from U. Free state tax filing 2012 S. Free state tax filing 2012 sources, it is not subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax. Free state tax filing 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources. Free state tax filing 2012 If your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources or you are a resident alien, your scholarship is subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax according to the following rules. Free state tax filing 2012 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. Free state tax filing 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free state tax filing 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Free state tax filing 2012 If you are not a candidate for a degree, your scholarship is taxable. Free state tax filing 2012 Nonresident aliens cannot claim the standard deduction. Free state tax filing 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free state tax filing 2012 You cannot claim the standard deduction allowed on Form 1040. Free state tax filing 2012 However, you can itemize any allowable deductions. Free state tax filing 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free state tax filing 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 See Itemized Deductions in chapter 5. Free state tax filing 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free state tax filing 2012 S. Free state tax filing 2012 citizens. Free state tax filing 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free state tax filing 2012 S. Free state tax filing 2012 tax return. Free state tax filing 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free state tax filing 2012 S. Free state tax filing 2012 nationals; and for students and business apprentices from India. Free state tax filing 2012 See Exemptions in chapter 5. Free state tax filing 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free state tax filing 2012 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. Free state tax filing 2012 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. Free state tax filing 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free state tax filing 2012 See chapter 6 for more information on dual-status aliens. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free state tax filing 2012 However, if you are married and choose to file a joint return with a U. Free state tax filing 2012 S. Free state tax filing 2012 citizen or resident spouse, you may be eligible for these credits. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 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. Free state tax filing 2012 See Social Security and Medicare Taxes in chapter 8. Free state tax filing 2012 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. Free state tax filing 2012 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. Free state tax filing 2012 Do not use Form 843 to request a refund of Additional Medicare Tax. Free state tax filing 2012 See Refund of Taxes Withheld in Error in chapter 8. Free state tax filing 2012 Before leaving the United States, aliens generally must obtain a certificate of compliance. Free state tax filing 2012 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free state tax filing 2012 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free state tax filing 2012 These forms are discussed in chapter 11. Free state tax filing 2012 Form 1040-C is not an annual U. Free state tax filing 2012 S. Free state tax filing 2012 income tax return. Free state tax filing 2012 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free state tax filing 2012 Chapters 5 and 7 discuss filing an annual U. Free state tax filing 2012 S. Free state tax filing 2012 income tax return. Free state tax filing 2012 . Free state tax filing 2012 I am a nonresident alien with no dependents. Free state tax filing 2012 I am working temporarily for a U. Free state tax filing 2012 S. Free state tax filing 2012 company. Free state tax filing 2012 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. Free state tax filing 2012 S. Free state tax filing 2012 source income on which tax was not fully paid by the amount withheld. Free state tax filing 2012 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free state tax filing 2012 You were a dual-status alien last year. Free state tax filing 2012 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. Free state tax filing 2012 However, for the part of the year that you were not present in the United States, you are a nonresident. Free state tax filing 2012 File Form 1040. Free state tax filing 2012 Print “Dual-Status Return” across the top. Free state tax filing 2012 Attach a statement showing your U. Free state tax filing 2012 S. Free state tax filing 2012 source income for the part of the year you were a nonresident. Free state tax filing 2012 You may use Form 1040NR as the statement. Free state tax filing 2012 Print “Dual-Status Statement” across the top. Free state tax filing 2012 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free state tax filing 2012 If you are an employee and you receive wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free state tax filing 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Free state tax filing 2012 If you are not an employee who receives wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free state tax filing 2012 For the 2013 calendar year, file your return by June 16, 2014. Free state tax filing 2012 For more information on when and where to file, see chapter 7 . Free state tax filing 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free state tax filing 2012 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free state tax filing 2012 If you are a U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free state tax filing 2012 See Identification Number in chapter 5 for more information. Free state tax filing 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free state tax filing 2012 However, nonresident aliens married to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens or residents can choose to be treated as U. Free state tax filing 2012 S. Free state tax filing 2012 residents and file joint returns. Free state tax filing 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Free state tax filing 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free state tax filing 2012 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. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free state tax filing 2012 Your husband must file Form 1040NR or 1040NR-EZ. Free state tax filing 2012 No. Free state tax filing 2012 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free state tax filing 2012 See Effect of Tax Treaties in chapter 1. Free state tax filing 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free state tax filing 2012 See chapter 6 . Free state tax filing 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free state tax filing 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free state tax filing 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Free state tax filing 2012 The brokerage company or payor of the dividends should withhold this tax at source. Free state tax filing 2012 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free state tax filing 2012 If the capital gains and dividends are effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens and residents. Free state tax filing 2012 If you are a nonresident alien, 85% of any U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 See The 30% Tax in chapter 4. Free state tax filing 2012 If you are a nonresident alien and the scholarship is not from U. Free state tax filing 2012 S. Free state tax filing 2012 sources, it is not subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax. Free state tax filing 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources. Free state tax filing 2012 If your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources or you are a resident alien, your scholarship is subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax according to the following rules. Free state tax filing 2012 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. Free state tax filing 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free state tax filing 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Free state tax filing 2012 If you are not a candidate for a degree, your scholarship is taxable. Free state tax filing 2012 Nonresident aliens cannot claim the standard deduction. Free state tax filing 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free state tax filing 2012 You cannot claim the standard deduction allowed on Form 1040. Free state tax filing 2012 However, you can itemize any allowable deductions. Free state tax filing 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free state tax filing 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 See Itemized Deductions in chapter 5. Free state tax filing 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free state tax filing 2012 S. Free state tax filing 2012 citizens. Free state tax filing 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free state tax filing 2012 S. Free state tax filing 2012 tax return. Free state tax filing 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free state tax filing 2012 S. Free state tax filing 2012 nationals; and for students and business apprentices from India. Free state tax filing 2012 See Exemptions in chapter 5. Free state tax filing 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free state tax filing 2012 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. Free state tax filing 2012 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. Free state tax filing 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free state tax filing 2012 See chapter 6 for more information on dual-status aliens. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free state tax filing 2012 However, if you are married and choose to file a joint return with a U. Free state tax filing 2012 S. Free state tax filing 2012 citizen or resident spouse, you may be eligible for these credits. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 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. Free state tax filing 2012 See Social Security and Medicare Taxes in chapter 8. Free state tax filing 2012 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. Free state tax filing 2012 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. Free state tax filing 2012 Do not use Form 843 to request a refund of Additional Medicare Tax. Free state tax filing 2012 See Refund of Taxes Withheld in Error in chapter 8. Free state tax filing 2012 Before leaving the United States, aliens generally must obtain a certificate of compliance. Free state tax filing 2012 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free state tax filing 2012 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free state tax filing 2012 These forms are discussed in chapter 11. Free state tax filing 2012 Form 1040-C is not an annual U. Free state tax filing 2012 S. Free state tax filing 2012 income tax return. Free state tax filing 2012 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free state tax filing 2012 Chapters 5 and 7 discuss filing an annual U. Free state tax filing 2012 S. Free state tax filing 2012 income tax return. Free state tax filing 2012 . Free state tax filing 2012 I came to the United States on June 30th of last year. Free state tax filing 2012 I have an H-1B Visa. Free state tax filing 2012 What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. Free state tax filing 2012 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. Free state tax filing 2012 However, for the part of the year that you were not present in the United States, you are a nonresident. Free state tax filing 2012 File Form 1040. Free state tax filing 2012 Print “Dual-Status Return” across the top. Free state tax filing 2012 Attach a statement showing your U. Free state tax filing 2012 S. Free state tax filing 2012 source income for the part of the year you were a nonresident. Free state tax filing 2012 You may use Form 1040NR as the statement. Free state tax filing 2012 Print “Dual-Status Statement” across the top. Free state tax filing 2012 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free state tax filing 2012 If you are an employee and you receive wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free state tax filing 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Free state tax filing 2012 If you are not an employee who receives wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free state tax filing 2012 For the 2013 calendar year, file your return by June 16, 2014. Free state tax filing 2012 For more information on when and where to file, see chapter 7 . Free state tax filing 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free state tax filing 2012 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free state tax filing 2012 If you are a U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free state tax filing 2012 See Identification Number in chapter 5 for more information. Free state tax filing 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free state tax filing 2012 However, nonresident aliens married to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens or residents can choose to be treated as U. Free state tax filing 2012 S. Free state tax filing 2012 residents and file joint returns. Free state tax filing 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Free state tax filing 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free state tax filing 2012 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. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free state tax filing 2012 Your husband must file Form 1040NR or 1040NR-EZ. Free state tax filing 2012 No. Free state tax filing 2012 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free state tax filing 2012 See Effect of Tax Treaties in chapter 1. Free state tax filing 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free state tax filing 2012 See chapter 6 . Free state tax filing 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free state tax filing 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free state tax filing 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Free state tax filing 2012 The brokerage company or payor of the dividends should withhold this tax at source. Free state tax filing 2012 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free state tax filing 2012 If the capital gains and dividends are effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens and residents. Free state tax filing 2012 If you are a nonresident alien, 85% of any U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 See The 30% Tax in chapter 4. Free state tax filing 2012 If you are a nonresident alien and the scholarship is not from U. Free state tax filing 2012 S. Free state tax filing 2012 sources, it is not subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax. Free state tax filing 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources. Free state tax filing 2012 If your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources or you are a resident alien, your scholarship is subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax according to the following rules. Free state tax filing 2012 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. Free state tax filing 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free state tax filing 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Free state tax filing 2012 If you are not a candidate for a degree, your scholarship is taxable. Free state tax filing 2012 Nonresident aliens cannot claim the standard deduction. Free state tax filing 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free state tax filing 2012 You cannot claim the standard deduction allowed on Form 1040. Free state tax filing 2012 However, you can itemize any allowable deductions. Free state tax filing 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free state tax filing 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 See Itemized Deductions in chapter 5. Free state tax filing 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free state tax filing 2012 S. Free state tax filing 2012 citizens. Free state tax filing 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free state tax filing 2012 S. Free state tax filing 2012 tax return. Free state tax filing 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free state tax filing 2012 S. Free state tax filing 2012 nationals; and for students and business apprentices from India. Free state tax filing 2012 See Exemptions in chapter 5. Free state tax filing 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free state tax filing 2012 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. Free state tax filing 2012 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. Free state tax filing 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free state tax filing 2012 See chapter 6 for more information on dual-status aliens. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free state tax filing 2012 However, if you are married and choose to file a joint return with a U. Free state tax filing 2012 S. Free state tax filing 2012 citizen or resident spouse, you may be eligible for these credits. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 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. Free state tax filing 2012 See Social Security and Medicare Taxes in chapter 8. Free state tax filing 2012 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. Free state tax filing 2012 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. Free state tax filing 2012 Do not use Form 843 to request a refund of Additional Medicare Tax. Free state tax filing 2012 See Refund of Taxes Withheld in Error in chapter 8. Free state tax filing 2012 Before leaving the United States, aliens generally must obtain a certificate of compliance. Free state tax filing 2012 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free state tax filing 2012 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free state tax filing 2012 These forms are discussed in chapter 11. Free state tax filing 2012 Form 1040-C is not an annual U. Free state tax filing 2012 S. Free state tax filing 2012 income tax return. Free state tax filing 2012 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free state tax filing 2012 Chapters 5 and 7 discuss filing an annual U. Free state tax filing 2012 S. Free state tax filing 2012 income tax return. Free state tax filing 2012 . Free state tax filing 2012 When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free state tax filing 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Free state tax filing 2012 If you are not an employee who receives wages subject to U. Free state tax filing 2012 S. Free state tax filing 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free state tax filing 2012 For the 2013 calendar year, file your return by June 16, 2014. Free state tax filing 2012 For more information on when and where to file, see chapter 7 . Free state tax filing 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free state tax filing 2012 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free state tax filing 2012 If you are a U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free state tax filing 2012 See Identification Number in chapter 5 for more information. Free state tax filing 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free state tax filing 2012 However, nonresident aliens married to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens or residents can choose to be treated as U. Free state tax filing 2012 S. Free state tax filing 2012 residents and file joint returns. Free state tax filing 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Free state tax filing 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free state tax filing 2012 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. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free state tax filing 2012 Your husband must file Form 1040NR or 1040NR-EZ. Free state tax filing 2012 No. Free state tax filing 2012 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free state tax filing 2012 See Effect of Tax Treaties in chapter 1. Free state tax filing 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free state tax filing 2012 See chapter 6 . Free state tax filing 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free state tax filing 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free state tax filing 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Free state tax filing 2012 The brokerage company or payor of the dividends should withhold this tax at source. Free state tax filing 2012 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free state tax filing 2012 If the capital gains and dividends are effectively connected with a U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free state tax filing 2012 S. Free state tax filing 2012 citizens and residents. Free state tax filing 2012 If you are a nonresident alien, 85% of any U. Free state tax filing 2012 S. Free state tax filing 2012 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. Free state tax filing 2012 See The 30% Tax in chapter 4. Free state tax filing 2012 If you are a nonresident alien and the scholarship is not from U. Free state tax filing 2012 S. Free state tax filing 2012 sources, it is not subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax. Free state tax filing 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources. Free state tax filing 2012 If your scholarship is from U. Free state tax filing 2012 S. Free state tax filing 2012 sources or you are a resident alien, your scholarship is subject to U. Free state tax filing 2012 S. Free state tax filing 2012 tax according to the following rules. Free state tax filing 2012 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. Free state tax filing 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free state tax filing 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Free state tax filing 2012 If you are not a candidate for a degree, your scholarship is taxable. Free state tax filing 2012 Nonresident aliens cannot claim the standard deduction. Free state tax filing 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free state tax filing 2012 You cannot claim the standard deduction allowed on Form 1040. Free state tax filing 2012 However, you can itemize any allowable deductions. Free state tax filing 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free state tax filing 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free state tax filing 2012 S. Free state tax filing 2012 trade or business. Free state tax filing 2012 See Itemized Deductions in chapter 5. Free state tax filing 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free state tax filing 2012 S. Free state tax filing 2012 citizens. Free state tax filing 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free state tax filing 2012 S. Free state tax filing 2012 tax return. Free state tax filing 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Free state tax filing 2012 S. Free state tax filing 2012 nationals; and for students and business apprentices from India. Free state tax filing 2012 See Exemptions in chapter 5. Free state tax filing 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free state tax filing 2012 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. Free state tax filing 2012 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. Free state tax filing 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free state tax filing 2012 See chapter 6 for more information on dual-status aliens. Free state tax filing 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free state tax filing 2012 However, if you are married and choose to file a joint return with a U. Free state tax filing 2012 S. Free state tax filing 2012 citizen or resident spouse, you may be eligible for these credits. Free state tax filing 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Free state tax filing 2012 Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose
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Understanding your CP42 Notice

The amount of your refund has changed because we used it to pay your
spouse's past due tax debt.


What you need to do

  • Read your notice carefully — it'll explain how we used your refund and how much of it is left.
  • Contact us if you disagree.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Part of the refund you used is mine. You used it to pay taxes my spouse owes. I don't owe any taxes. What can I do?
You can file a Form 8379, Injured Spouse Allocation to claim your share of the refund.

What happens to the part of my refund you didn't use?
You'll receive a refund check for any part we didn't use.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 04-Mar-2014

The Free State Tax Filing 2012

Free state tax filing 2012 Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Free state tax filing 2012 Tax questions. Free state tax filing 2012 What's New Future developments. Free state tax filing 2012  The IRS has created a page on IRS. Free state tax filing 2012 gov for information about Publication 1542, at www. Free state tax filing 2012 irs. Free state tax filing 2012 gov/pub1542. Free state tax filing 2012 Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. Free state tax filing 2012 Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. Free state tax filing 2012 It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. Free state tax filing 2012 For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. Free state tax filing 2012 R. Free state tax filing 2012 B. Free state tax filing 2012 520, which can be found on the Internet at www. Free state tax filing 2012 irs. Free state tax filing 2012 gov/irb/2011-42_IRB/ar12. Free state tax filing 2012 html. Free state tax filing 2012 Per diem rates on the Internet. Free state tax filing 2012   You will find links to per diem rates at www. Free state tax filing 2012 gsa. Free state tax filing 2012 gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. Free state tax filing 2012 S. Free state tax filing 2012 possessions; and Foreign per diem rates. Free state tax filing 2012 Publication 1542 revisions. Free state tax filing 2012   Publication 1542 is available only on the Internet at IRS. Free state tax filing 2012 gov. Free state tax filing 2012 Print copies can no longer be ordered. Free state tax filing 2012   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. Free state tax filing 2012 An article on IRS. Free state tax filing 2012 gov will alert you to which locations have updated rates. Free state tax filing 2012 To reach these articles, go to www. Free state tax filing 2012 irs. Free state tax filing 2012 gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. Free state tax filing 2012 You will find the new rates in Table 4. Free state tax filing 2012   We will also incorporate mid-year changes to the high-low rates into Publication 1542. Free state tax filing 2012 You will be alerted to these changes by a similar article on IRS. Free state tax filing 2012 gov and can find the changes in Table 2 of the revised publication. Free state tax filing 2012   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. Free state tax filing 2012 The annual issue of the publication should be available each year in mid- to late-October. Free state tax filing 2012 Comments and suggestions. Free state tax filing 2012   We welcome your comments about this publication and your suggestions for future editions. Free state tax filing 2012   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Free state tax filing 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state tax filing 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax filing 2012   You can email us at taxforms@irs. Free state tax filing 2012 gov. Free state tax filing 2012 Please put “Publications Comment” on the subject line. Free state tax filing 2012 You can also send us comments from www. Free state tax filing 2012 irs. Free state tax filing 2012 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Free state tax filing 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free state tax filing 2012 Ordering forms and publications. Free state tax filing 2012   Visit www. Free state tax filing 2012 irs. Free state tax filing 2012 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Free state tax filing 2012 Internal Revenue Service 1201 N. Free state tax filing 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state tax filing 2012   If you have a tax question, check the information available on IRS. Free state tax filing 2012 gov or call 1-800-829-1040. Free state tax filing 2012 We cannot answer tax questions sent to either of the above addresses. Free state tax filing 2012 Prev  Up  Next   Home   More Online Publications