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Hr Block Tax Free File Online Federal

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Hr block tax free file online federal 11. Hr block tax free file online federal   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Hr block tax free file online federal Free help with your tax return. Hr block tax free file online federal   You can get free help preparing your return nationwide from IRS-certified volunteers. Hr block tax free file online federal The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Hr block tax free file online federal The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Hr block tax free file online federal Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Hr block tax free file online federal In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Hr block tax free file online federal To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Hr block tax free file online federal gov, download the IRS2Go app, or call 1-800-906-9887. Hr block tax free file online federal   As part of the TCE program, AARP offers the Tax-Aide counseling program. Hr block tax free file online federal To find the nearest AARP Tax-Aide site, visit AARP's website at www. Hr block tax free file online federal aarp. Hr block tax free file online federal org/money/taxaide or call 1-888-227-7669. Hr block tax free file online federal For more information on these programs, go to IRS. Hr block tax free file online federal gov and enter “VITA” in the search box. Hr block tax free file online federal Internet. Hr block tax free file online federal    IRS. Hr block tax free file online federal gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Hr block tax free file online federal Download the free IRS2Go app from the iTunes app store or from Google Play. Hr block tax free file online federal Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Hr block tax free file online federal Check the status of your 2013 refund with the Where's My Refund? application on IRS. Hr block tax free file online federal gov or download the IRS2Go app and select the Refund Status option. Hr block tax free file online federal The IRS issues more than 9 out of 10 refunds in less than 21 days. Hr block tax free file online federal Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Hr block tax free file online federal You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hr block tax free file online federal The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Hr block tax free file online federal Use the Interactive Tax Assistant (ITA) to research your tax questions. Hr block tax free file online federal No need to wait on the phone or stand in line. Hr block tax free file online federal The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Hr block tax free file online federal When you reach the response screen, you can print the entire interview and the final response for your records. Hr block tax free file online federal New subject areas are added on a regular basis. Hr block tax free file online federal  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Hr block tax free file online federal gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Hr block tax free file online federal You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Hr block tax free file online federal The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Hr block tax free file online federal When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Hr block tax free file online federal Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Hr block tax free file online federal You can also ask the IRS to mail a return or an account transcript to you. Hr block tax free file online federal Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Hr block tax free file online federal gov or by calling 1-800-908-9946. Hr block tax free file online federal Tax return and tax account transcripts are generally available for the current year and the past three years. Hr block tax free file online federal Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Hr block tax free file online federal Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Hr block tax free file online federal If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Hr block tax free file online federal Check the status of your amended return using Where's My Amended Return? Go to IRS. Hr block tax free file online federal gov and enter Where's My Amended Return? in the search box. Hr block tax free file online federal You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Hr block tax free file online federal It can take up to 3 weeks from the date you mailed it to show up in our system. Hr block tax free file online federal Make a payment using one of several safe and convenient electronic payment options available on IRS. Hr block tax free file online federal gov. Hr block tax free file online federal Select the Payment tab on the front page of IRS. Hr block tax free file online federal gov for more information. Hr block tax free file online federal Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Hr block tax free file online federal Figure your income tax withholding with the IRS Withholding Calculator on IRS. Hr block tax free file online federal gov. Hr block tax free file online federal Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Hr block tax free file online federal Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Hr block tax free file online federal gov. Hr block tax free file online federal Request an Electronic Filing PIN by going to IRS. Hr block tax free file online federal gov and entering Electronic Filing PIN in the search box. Hr block tax free file online federal Download forms, instructions and publications, including accessible versions for people with disabilities. Hr block tax free file online federal Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Hr block tax free file online federal gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Hr block tax free file online federal An employee can answer questions about your tax account or help you set up a payment plan. Hr block tax free file online federal Before you visit, check the Office Locator on IRS. Hr block tax free file online federal gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Hr block tax free file online federal If you have a special need, such as a disability, you can request an appointment. Hr block tax free file online federal Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Hr block tax free file online federal Apply for an Employer Identification Number (EIN). Hr block tax free file online federal Go to IRS. Hr block tax free file online federal gov and enter Apply for an EIN in the search box. Hr block tax free file online federal Read the Internal Revenue Code, regulations, or other official guidance. Hr block tax free file online federal Read Internal Revenue Bulletins. Hr block tax free file online federal Sign up to receive local and national tax news and more by email. Hr block tax free file online federal Just click on “subscriptions” above the search box on IRS. Hr block tax free file online federal gov and choose from a variety of options. Hr block tax free file online federal Phone. Hr block tax free file online federal    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Hr block tax free file online federal Download the free IRS2Go app from the iTunes app store or from Google Play. Hr block tax free file online federal Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Hr block tax free file online federal gov, or download the IRS2Go app. Hr block tax free file online federal Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Hr block tax free file online federal The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Hr block tax free file online federal Most VITA and TCE sites offer free electronic filing. Hr block tax free file online federal Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Hr block tax free file online federal Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Hr block tax free file online federal Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Hr block tax free file online federal If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Hr block tax free file online federal The IRS issues more than 9 out of 10 refunds in less than 21 days. Hr block tax free file online federal Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hr block tax free file online federal Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Hr block tax free file online federal The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Hr block tax free file online federal Note, the above information is for our automated hotline. Hr block tax free file online federal Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Hr block tax free file online federal Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Hr block tax free file online federal You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Hr block tax free file online federal It can take up to 3 weeks from the date you mailed it to show up in our system. Hr block tax free file online federal Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Hr block tax free file online federal You should receive your order within 10 business days. Hr block tax free file online federal Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Hr block tax free file online federal If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Hr block tax free file online federal Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Hr block tax free file online federal The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Hr block tax free file online federal These individuals can also contact the IRS through relay services such as the Federal Relay Service. Hr block tax free file online federal Walk-in. Hr block tax free file online federal   You can find a selection of forms, publications and services — in-person. Hr block tax free file online federal Products. Hr block tax free file online federal You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Hr block tax free file online federal Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Hr block tax free file online federal Services. Hr block tax free file online federal You can walk in to your local TAC for face-to-face tax help. Hr block tax free file online federal An employee can answer questions about your tax account or help you set up a payment plan. Hr block tax free file online federal Before visiting, use the Office Locator tool on IRS. Hr block tax free file online federal gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Hr block tax free file online federal Mail. Hr block tax free file online federal   You can send your order for forms, instructions, and publications to the address below. Hr block tax free file online federal You should receive a response within 10 business days after your request is received. Hr block tax free file online federal Internal Revenue Service 1201 N. Hr block tax free file online federal Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Hr block tax free file online federal The Taxpayer Advocate Service (TAS) is your voice at the IRS. Hr block tax free file online federal Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Hr block tax free file online federal   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Hr block tax free file online federal We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Hr block tax free file online federal You face (or your business is facing) an immediate threat of adverse action. Hr block tax free file online federal You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Hr block tax free file online federal   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Hr block tax free file online federal Here's why we can help: TAS is an independent organization within the IRS. Hr block tax free file online federal Our advocates know how to work with the IRS. Hr block tax free file online federal Our services are free and tailored to meet your needs. Hr block tax free file online federal We have offices in every state, the District of Columbia, and Puerto Rico. Hr block tax free file online federal   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Hr block tax free file online federal   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Hr block tax free file online federal If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Hr block tax free file online federal Low Income Taxpayer Clinics. Hr block tax free file online federal   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Hr block tax free file online federal Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Hr block tax free file online federal Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Hr block tax free file online federal Prev  Up  Next   Home   More Online Publications
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The Hr Block Tax Free File Online Federal

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