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Irs Form 1040ez

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Irs Form 1040ez

Irs form 1040ez Publication 575 - Additional Material Table of Contents Worksheet A. Irs form 1040ez Simplified Method 1. Irs form 1040ez Enter the total pension or annuity payments received this year. Irs form 1040ez Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Irs form 1040ez   2. Irs form 1040ez Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. Irs form 1040ez * See Cost (Investment in the Contract) , earlier 2. Irs form 1040ez   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Irs form 1040ez Otherwise, go to line 3. Irs form 1040ez   3. Irs form 1040ez Enter the appropriate number from Table 1 below. Irs form 1040ez But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Irs form 1040ez 3. Irs form 1040ez   4. Irs form 1040ez Divide line 2 by the number on line 3 4. Irs form 1040ez   5. Irs form 1040ez Multiply line 4 by the number of months for which this year's payments were made. Irs form 1040ez If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Irs form 1040ez Otherwise, go to line 6 5. Irs form 1040ez   6. Irs form 1040ez Enter any amounts previously recovered tax free in years after 1986. Irs form 1040ez This is the amount shown on line 10 of your worksheet for last year 6. Irs form 1040ez   7. Irs form 1040ez Subtract line 6 from line 2 7. Irs form 1040ez   8. Irs form 1040ez Enter the smaller of line 5 or line 7 8. Irs form 1040ez   9. Irs form 1040ez Taxable amount for year. Irs form 1040ez Subtract line 8 from line 1. Irs form 1040ez Enter the result, but not less than zero. Irs form 1040ez Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Irs form 1040ez  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Irs form 1040ez If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. Irs form 1040ez   10. Irs form 1040ez Was your annuity starting date before 1987? □ Yes. Irs form 1040ez STOP. Irs form 1040ez Do not complete the rest of this worksheet. Irs form 1040ez  □ No. Irs form 1040ez Add lines 6 and 8. Irs form 1040ez This is the amount you have recovered tax free through 2013. Irs form 1040ez You will need this number if you need to fill out this worksheet next year 10. Irs form 1040ez   11. Irs form 1040ez Balance of cost to be recovered. Irs form 1040ez Subtract line 10 from line 2. Irs form 1040ez If zero, you will not have to complete this worksheet next year. Irs form 1040ez The payments you receive next year will generally be fully taxable 11. Irs form 1040ez   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Irs form 1040ez Table 1 for Line 3 Above   IF the age at  annuity starting date was . Irs form 1040ez . Irs form 1040ez . Irs form 1040ez         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . Irs form 1040ez . Irs form 1040ez . Irs form 1040ez AFTER November 18, 1996,  enter on line 3 . Irs form 1040ez . Irs form 1040ez . Irs form 1040ez   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . Irs form 1040ez . Irs form 1040ez . Irs form 1040ez   THEN enter on line 3 . Irs form 1040ez . Irs form 1040ez . Irs form 1040ez         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications
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Tax Information for Charitable Organizations

Life Cycle of a Public Charity/Private Foundation
Links to helpful information about points of intersection between charitable organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.

Exemption Requirements - 501(c)(3) Organizations
A brief description of the requirements for exemption under IRC Section 501(c)(3).

Application for Recognition of Exemption
Procedures for applying for exemption under Internal Revenue Section 501(c)(3).

Exempt Organizations - Required Filings
Federal annual tax filings for tax-exempt organizations.

Publication 4573, Group Exemptions
A publication describing, in question and answer format, the federal tax rules that apply to group rulings of exemption under Internal Revenue Code section 501.

The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations

Unrelated Business Income Tax
Unrelated business income tax requirements for tax-exempt organizations.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Tax Information for Churches and Religious Organizations
Tax Information for Churches and Religious Orgs

Tax Information for Contributors
Tax Information for Contributors

State Links
A collection of links to State government web sites with useful information for exempt organizations.

Web-Based Mini-Course - Deducting Charitable Contributions
A short course to help charities and contributors understand what is a deductible charitable contribution and what is not. Also covers amount and types of deductible contributions, what records to keep and how to report contributions.

Charitable Contributions - YouTube video
YouTube video on Charitable Contributions.

Page Last Reviewed or Updated: 20-Mar-2014

The Irs Form 1040ez

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