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Review Tax Act 2010

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Review Tax Act 2010

Review tax act 2010 3. Review tax act 2010   Limit on Annual Additions Table of Contents Ministers and church employees. Review tax act 2010 Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. Review tax act 2010 This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. Review tax act 2010 The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. Review tax act 2010 More than one 403(b) account. Review tax act 2010 If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. Review tax act 2010 Ministers and church employees. Review tax act 2010   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. Review tax act 2010 For more information, see chapter 5. Review tax act 2010 Participation in a qualified plan. Review tax act 2010 If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Review tax act 2010 You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. Review tax act 2010 Includible Compensation for Your Most Recent Year of Service Definition. Review tax act 2010   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. Review tax act 2010 When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. Review tax act 2010 This can happen if your tax year is not the same as your employer's annual work period. Review tax act 2010 When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. Review tax act 2010 Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. Review tax act 2010 Tax year different from employer's annual work period. Review tax act 2010   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. Review tax act 2010 Example. Review tax act 2010 A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). Review tax act 2010 To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. Review tax act 2010 Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. Review tax act 2010 A full year of service is equal to full-time employment for your employer's annual work period. Review tax act 2010 After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. Review tax act 2010 Part-time or employed only part of the year. Review tax act 2010   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. Review tax act 2010 To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. Review tax act 2010 Example. Review tax act 2010 You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). Review tax act 2010 Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). Review tax act 2010 Not yet employed for 1 year. Review tax act 2010   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. Review tax act 2010 Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. Review tax act 2010 Includible compensation is not the same as income included on your tax return. Review tax act 2010 Compensation is a combination of income and benefits received in exchange for services provided to your employer. Review tax act 2010 Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. Review tax act 2010 Includible compensation includes the following amounts. Review tax act 2010 Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). Review tax act 2010 Amounts contributed or deferred by your employer under a section 125 cafeteria plan. Review tax act 2010 Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). Review tax act 2010  Note. Review tax act 2010 For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. Review tax act 2010 Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. Review tax act 2010 Income otherwise excluded under the foreign earned income exclusion. Review tax act 2010 Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. Review tax act 2010 Includible compensation does not include the following items. Review tax act 2010 Your employer's contributions to your 403(b) account. Review tax act 2010 Compensation earned while your employer was not an eligible employer. Review tax act 2010 Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. Review tax act 2010 The cost of incidental life insurance. Review tax act 2010 See Cost of Incidental Life Insurance, later. Review tax act 2010 If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. Review tax act 2010 Contributions after retirement. Review tax act 2010   Nonelective contributions may be made for an employee for up to 5 years after retirement. Review tax act 2010 These contributions would be based on includible compensation for the last year of service before retirement. Review tax act 2010 Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. Review tax act 2010 If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. Review tax act 2010 If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. Review tax act 2010 If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. Review tax act 2010 Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. Review tax act 2010 Not all annuity contracts include life insurance. Review tax act 2010 Contact your plan administrator to determine if your contract includes incidental life insurance. Review tax act 2010 If it does, you will need to figure the cost of life insurance each year the policy is in effect. Review tax act 2010 Figuring the cost of incidental life insurance. Review tax act 2010 If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. Review tax act 2010 To determine the amount of the life insurance premiums, you will need to know the following information. Review tax act 2010 The value of your life insurance contract, which is the amount payable upon your death. Review tax act 2010 The cash value of your life insurance contract at the end of the tax year. Review tax act 2010 Your age on your birthday nearest the beginning of the policy year. Review tax act 2010 Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. Review tax act 2010 You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. Review tax act 2010 Example. Review tax act 2010 Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. Review tax act 2010 Your cash value in the contract at the end of the first year is zero. Review tax act 2010 Your current life insurance protection for the first year is $10,000 ($10,000 − 0). Review tax act 2010 The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). Review tax act 2010 The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . Review tax act 2010 The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. Review tax act 2010 Figure 3-1. Review tax act 2010 Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. Review tax act 2010 70   35 $0. Review tax act 2010 99   70 $20. Review tax act 2010 62 1 0. Review tax act 2010 41   36 1. Review tax act 2010 01   71 22. Review tax act 2010 72 2 0. Review tax act 2010 27   37 1. Review tax act 2010 04   72 25. Review tax act 2010 07 3 0. Review tax act 2010 19   38 1. Review tax act 2010 06   73 27. Review tax act 2010 57 4 0. Review tax act 2010 13   39 1. Review tax act 2010 07   74 30. Review tax act 2010 18 5 0. Review tax act 2010 13   40 1. Review tax act 2010 10   75 33. Review tax act 2010 05 6 0. Review tax act 2010 14   41 1. Review tax act 2010 13   76 36. Review tax act 2010 33 7 0. Review tax act 2010 15   42 1. Review tax act 2010 20   77 40. Review tax act 2010 17 8 0. Review tax act 2010 16   43 1. Review tax act 2010 29   78 44. Review tax act 2010 33 9 0. Review tax act 2010 16   44 1. Review tax act 2010 40   79 49. Review tax act 2010 23 10 0. Review tax act 2010 16   45 1. Review tax act 2010 53   80 54. Review tax act 2010 56 11 0. Review tax act 2010 19   46 1. Review tax act 2010 67   81 60. Review tax act 2010 51 12 0. Review tax act 2010 24   47 1. Review tax act 2010 83   82 66. Review tax act 2010 74 13 0. Review tax act 2010 28   48 1. Review tax act 2010 98   83 73. Review tax act 2010 07 14 0. Review tax act 2010 33   49 2. Review tax act 2010 13   84 80. Review tax act 2010 35 15 0. Review tax act 2010 38   50 2. Review tax act 2010 30   85 88. Review tax act 2010 76 16 0. Review tax act 2010 52   51 2. Review tax act 2010 52   86 99. Review tax act 2010 16 17 0. Review tax act 2010 57   52 2. Review tax act 2010 81   87 110. Review tax act 2010 40 18 0. Review tax act 2010 59   53 3. Review tax act 2010 20   88 121. Review tax act 2010 85 19 0. Review tax act 2010 61   54 3. Review tax act 2010 65   89 133. Review tax act 2010 40 20 0. Review tax act 2010 62   55 4. Review tax act 2010 15   90 144. Review tax act 2010 30 21 0. Review tax act 2010 62   56 4. Review tax act 2010 68   91 155. Review tax act 2010 80 22 0. Review tax act 2010 64   57 5. Review tax act 2010 20   92 168. Review tax act 2010 75 23 0. Review tax act 2010 66   58 5. Review tax act 2010 66   93 186. Review tax act 2010 44 24 0. Review tax act 2010 68   59 6. Review tax act 2010 06   94 206. Review tax act 2010 70 25 0. Review tax act 2010 71   60 6. Review tax act 2010 51   95 228. Review tax act 2010 35 26 0. Review tax act 2010 73   61 7. Review tax act 2010 11   96 250. Review tax act 2010 01 27 0. Review tax act 2010 76   62 7. Review tax act 2010 96   97 265. Review tax act 2010 09 28 0. Review tax act 2010 80   63 9. Review tax act 2010 08   98 270. Review tax act 2010 11 29 0. Review tax act 2010 83   64 10. Review tax act 2010 41   99 281. Review tax act 2010 05 30 0. Review tax act 2010 87   65 11. Review tax act 2010 90       31 0. Review tax act 2010 90   66 13. Review tax act 2010 51       32 0. Review tax act 2010 93   67 15. Review tax act 2010 20       33 0. Review tax act 2010 96   68 16. Review tax act 2010 92       34 0. Review tax act 2010 98   69 18. Review tax act 2010 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. Review tax act 2010 Example 1. Review tax act 2010 Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. Review tax act 2010 The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. Review tax act 2010 Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. Review tax act 2010 Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. Review tax act 2010 When figuring her includible compensation for this year, Lynne will subtract $28. Review tax act 2010 Table 3-1. Review tax act 2010 Worksheet A. Review tax act 2010 Cost of Incidental Life Insurance Note. Review tax act 2010 Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Review tax act 2010 This amount will be used to figure includible compensation for your most recent year of service. Review tax act 2010 1. Review tax act 2010 Enter the value of the contract (amount payable upon your death) 1. Review tax act 2010 $20,000. Review tax act 2010 00 2. Review tax act 2010 Enter the cash value in the contract at the end of the year 2. Review tax act 2010 0. Review tax act 2010 00 3. Review tax act 2010 Subtract line 2 from line 1. Review tax act 2010 This is the value of your current life insurance protection 3. Review tax act 2010 $20,000. Review tax act 2010 00 4. Review tax act 2010 Enter your age on your birthday nearest the beginning of the policy year 4. Review tax act 2010 44 5. Review tax act 2010 Enter the 1-year term premium for $1,000 of life insurance based on your age. Review tax act 2010 (From Figure 3-1) 5. Review tax act 2010 $1. Review tax act 2010 40 6. Review tax act 2010 Divide line 3 by $1,000 6. Review tax act 2010 20 7. Review tax act 2010 Multiply line 6 by line 5. Review tax act 2010 This is the cost of your incidental life insurance 7. Review tax act 2010 $28. Review tax act 2010 00 Example 2. Review tax act 2010 Lynne's cash value in the contract at the end of the second year is $1,000. Review tax act 2010 In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. Review tax act 2010 In year two, Lynne's employer will include $29. Review tax act 2010 07 in her current year's income. Review tax act 2010 Lynne will subtract this amount when figuring her includible compensation. Review tax act 2010 Table 3-2. Review tax act 2010 Worksheet A. Review tax act 2010 Cost of Incidental Life Insurance Note. Review tax act 2010 Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Review tax act 2010 This amount will be used to figure includible compensation for your most recent year of service. Review tax act 2010 1. Review tax act 2010 Enter the value of the contract (amount payable upon your death) 1. Review tax act 2010 $20,000. Review tax act 2010 00 2. Review tax act 2010 Enter the cash value in the contract at the end of the year 2. Review tax act 2010 $1,000. Review tax act 2010 00 3. Review tax act 2010 Subtract line 2 from line 1. Review tax act 2010 This is the value of your current life insurance protection 3. Review tax act 2010 $19,000. Review tax act 2010 00 4. Review tax act 2010 Enter your age on your birthday nearest the beginning of the policy year 4. Review tax act 2010 45 5. Review tax act 2010 Enter the 1-year term premium for $1,000 of life insurance based on your age. Review tax act 2010 (From Figure 3-1) 5. Review tax act 2010 $1. Review tax act 2010 53 6. Review tax act 2010 Divide line 3 by $1,000 6. Review tax act 2010 19 7. Review tax act 2010 Multiply line 6 by line 5. Review tax act 2010 This is the cost of your incidental life insurance 7. Review tax act 2010 $29. Review tax act 2010 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. Review tax act 2010 Example. Review tax act 2010 Floyd has been periodically working full-time for a local hospital since September 2011. Review tax act 2010 He needs to figure his limit on annual additions for 2014. Review tax act 2010 The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. Review tax act 2010 During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. Review tax act 2010 Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. Review tax act 2010 Floyd has never worked abroad and there is no life insurance provided under the plan. Review tax act 2010 Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. Review tax act 2010 Table 3-3. Review tax act 2010 Floyd's Compensation Note. Review tax act 2010 This table shows information Floyd will use to figure includible compensation for his most recent year of service. Review tax act 2010   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. Review tax act 2010 Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. Review tax act 2010 If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. Review tax act 2010 He figures his most recent year of service shown in the following list. Review tax act 2010 Time he will work in 2014 is 6/12 of a year. Review tax act 2010 Time worked in 2013 is 4/12 of a year. Review tax act 2010 All of this time will be used to determine Floyd's most recent year of service. Review tax act 2010 Time worked in 2012 is 4/12 of a year. Review tax act 2010 Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. Review tax act 2010 Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. Review tax act 2010 Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). Review tax act 2010 His includible compensation for his most recent year of service is figured as shown in Table 3-4. Review tax act 2010 After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. Review tax act 2010 Table 3-4. Review tax act 2010 Worksheet B. Review tax act 2010 Includible Compensation for Your Most Recent Year of Service1 Note. Review tax act 2010 Use this worksheet to figure includible compensation for your most recent year of service. Review tax act 2010 1. Review tax act 2010 Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Review tax act 2010 $66,000 2. Review tax act 2010 Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Review tax act 2010 4,4753 3. Review tax act 2010 Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Review tax act 2010 -0- 4. Review tax act 2010 Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. Review tax act 2010 -0- 5. Review tax act 2010 Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Review tax act 2010 -0- 6. Review tax act 2010 Enter your foreign earned income exclusion for your most recent year of service 6. Review tax act 2010 -0- 7. Review tax act 2010 Add lines 1, 2, 3, 4, 5, and 6 7. Review tax act 2010 70,475 8. Review tax act 2010 Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Review tax act 2010 -0- 9. Review tax act 2010 Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Review tax act 2010 -0- 10. Review tax act 2010 Add lines 8 and 9 10. Review tax act 2010 -0- 11. Review tax act 2010 Subtract line 10 from line 7. Review tax act 2010 This is your includible compensation for your most recent year of service 11. Review tax act 2010 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. Review tax act 2010 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Review tax act 2010  3$4,475 ($2,000 + $1,650 + $825). Review tax act 2010 Prev  Up  Next   Home   More Online Publications
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The Review Tax Act 2010

Review tax act 2010 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. Review tax act 2010 . Review tax act 2010 What is the difference between a resident alien and a nonresident alien for tax purposes? . Review tax act 2010 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? . Review tax act 2010 I am a student with an F-1 Visa. Review tax act 2010 I was told that I was an exempt individual. Review tax act 2010 Does this mean I am exempt from paying U. Review tax act 2010 S. Review tax act 2010 tax? . Review tax act 2010 I am a resident alien. Review tax act 2010 Can I claim any treaty benefits? . Review tax act 2010 I am a nonresident alien with no dependents. Review tax act 2010 I am working temporarily for a U. Review tax act 2010 S. Review tax act 2010 company. Review tax act 2010 What return do I file? . Review tax act 2010 I came to the United States on June 30th of last year. Review tax act 2010 I have an H-1B Visa. Review tax act 2010 What is my tax status, resident alien or nonresident alien? What tax return do I file? . Review tax act 2010 When is my Form 1040NR due? . Review tax act 2010 My spouse is a nonresident alien. Review tax act 2010 Does he need a social security number? . Review tax act 2010 I am a nonresident alien. Review tax act 2010 Can I file a joint return with my spouse? . Review tax act 2010 I have an H-1B Visa and my husband has an F-1 Visa. Review tax act 2010 We both lived in the United States all of last year and had income. Review tax act 2010 What kind of form should we file? Do we file separate returns or a joint return? . Review tax act 2010 Is a dual-resident taxpayer the same as a dual-status taxpayer? . Review tax act 2010 I am a nonresident alien and invested money in the U. Review tax act 2010 S. Review tax act 2010 stock market through a U. Review tax act 2010 S. Review tax act 2010 brokerage company. Review tax act 2010 Are the dividends and the capital gains taxable? If yes, how are they taxed? . Review tax act 2010 I am a nonresident alien. Review tax act 2010 I receive U. Review tax act 2010 S. Review tax act 2010 social security benefits. Review tax act 2010 Are my benefits taxable? . Review tax act 2010 Do I have to pay taxes on my scholarship? . Review tax act 2010 I am a nonresident alien. Review tax act 2010 Can I claim the standard deduction? . Review tax act 2010 I am a dual-status taxpayer. Review tax act 2010 Can I claim the standard deduction? . Review tax act 2010 I am filing Form 1040NR. Review tax act 2010 Can I claim itemized deductions? . Review tax act 2010 I am not a U. Review tax act 2010 S. Review tax act 2010 citizen. Review tax act 2010 What exemptions can I claim? . Review tax act 2010 What exemptions can I claim as a dual-status taxpayer? . Review tax act 2010 I am single with a dependent child. Review tax act 2010 I was a dual-status alien in 2013. Review tax act 2010 Can I claim the earned income credit on my 2013 tax return? . Review tax act 2010 I am a nonresident alien student. Review tax act 2010 Can I claim an education credit on my Form 1040NR? . Review tax act 2010 I am a nonresident alien, temporarily working in the U. Review tax act 2010 S. Review tax act 2010 under a J visa. Review tax act 2010 Am I subject to social security and Medicare taxes? . Review tax act 2010 I am a nonresident alien student. Review tax act 2010 Social security taxes were withheld from my pay in error. Review tax act 2010 How do I get a refund of these taxes? . Review tax act 2010 I am an alien who will be leaving the United States. Review tax act 2010 What forms do I have to file before I leave? . Review tax act 2010 I filed a Form 1040-C when I left the United States. Review tax act 2010 Do I still have to file an annual U. Review tax act 2010 S. Review tax act 2010 tax return? . Review tax act 2010 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. Review tax act 2010 S. Review tax act 2010 citizen. Review tax act 2010 Aliens are classified as resident aliens and nonresident aliens. Review tax act 2010 Resident aliens are taxed on their worldwide income, the same as U. Review tax act 2010 S. Review tax act 2010 citizens. Review tax act 2010 Nonresident aliens are taxed only on their U. Review tax act 2010 S. Review tax act 2010 source income and certain foreign source income that is effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Review tax act 2010 These are the same rates that apply to U. Review tax act 2010 S. Review tax act 2010 citizens and residents. Review tax act 2010 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Review tax act 2010 The term “exempt individual” does not refer to someone exempt from U. Review tax act 2010 S. Review tax act 2010 tax. Review tax act 2010 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. Review tax act 2010 See chapter 1 . Review tax act 2010 Generally, you cannot claim tax treaty benefits as a resident alien. Review tax act 2010 However, there are exceptions. Review tax act 2010 See Effect of Tax Treaties in chapter 1. Review tax act 2010 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Review tax act 2010 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Review tax act 2010 S. Review tax act 2010 source income on which tax was not fully paid by the amount withheld. Review tax act 2010 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Review tax act 2010 You were a dual-status alien last year. Review tax act 2010 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. Review tax act 2010 However, for the part of the year that you were not present in the United States, you are a nonresident. Review tax act 2010 File Form 1040. Review tax act 2010 Print “Dual-Status Return” across the top. Review tax act 2010 Attach a statement showing your U. Review tax act 2010 S. Review tax act 2010 source income for the part of the year you were a nonresident. Review tax act 2010 You may use Form 1040NR as the statement. Review tax act 2010 Print “Dual-Status Statement” across the top. Review tax act 2010 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Review tax act 2010 If you are an employee and you receive wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Review tax act 2010 If you file for the 2013 calendar year, your return is due April 15, 2014. Review tax act 2010 If you are not an employee who receives wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Review tax act 2010 For the 2013 calendar year, file your return by June 16, 2014. Review tax act 2010 For more information on when and where to file, see chapter 7 . Review tax act 2010 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Review tax act 2010 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Review tax act 2010 If you are a U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Review tax act 2010 See Identification Number in chapter 5 for more information. Review tax act 2010 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Review tax act 2010 However, nonresident aliens married to U. Review tax act 2010 S. Review tax act 2010 citizens or residents can choose to be treated as U. Review tax act 2010 S. Review tax act 2010 residents and file joint returns. Review tax act 2010 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 Assuming both of you had these visas for all of last year, you are a resident alien. Review tax act 2010 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Review tax act 2010 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. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Review tax act 2010 Your husband must file Form 1040NR or 1040NR-EZ. Review tax act 2010 No. Review tax act 2010 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Review tax act 2010 See Effect of Tax Treaties in chapter 1. Review tax act 2010 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Review tax act 2010 See chapter 6 . Review tax act 2010 The following rules apply if the dividends and capital gains are not effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Review tax act 2010 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Review tax act 2010 Dividends are generally taxed at a 30% (or lower treaty) rate. Review tax act 2010 The brokerage company or payor of the dividends should withhold this tax at source. Review tax act 2010 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Review tax act 2010 If the capital gains and dividends are effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Review tax act 2010 S. Review tax act 2010 citizens and residents. Review tax act 2010 If you are a nonresident alien, 85% of any U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 See The 30% Tax in chapter 4. Review tax act 2010 If you are a nonresident alien and the scholarship is not from U. Review tax act 2010 S. Review tax act 2010 sources, it is not subject to U. Review tax act 2010 S. Review tax act 2010 tax. Review tax act 2010 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources. Review tax act 2010 If your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources or you are a resident alien, your scholarship is subject to U. Review tax act 2010 S. Review tax act 2010 tax according to the following rules. Review tax act 2010 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. Review tax act 2010 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Review tax act 2010 See Scholarships and Fellowship Grants in chapter 3 for more information. Review tax act 2010 If you are not a candidate for a degree, your scholarship is taxable. Review tax act 2010 Nonresident aliens cannot claim the standard deduction. Review tax act 2010 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Review tax act 2010 You cannot claim the standard deduction allowed on Form 1040. Review tax act 2010 However, you can itemize any allowable deductions. Review tax act 2010 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Review tax act 2010 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 See Itemized Deductions in chapter 5. Review tax act 2010 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Review tax act 2010 S. Review tax act 2010 citizens. Review tax act 2010 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Review tax act 2010 S. Review tax act 2010 tax return. Review tax act 2010 There are special rules for residents of Mexico, Canada, and South Korea; for U. Review tax act 2010 S. Review tax act 2010 nationals; and for students and business apprentices from India. Review tax act 2010 See Exemptions in chapter 5. Review tax act 2010 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Review tax act 2010 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. Review tax act 2010 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. Review tax act 2010 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Review tax act 2010 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Review tax act 2010 See chapter 6 for more information on dual-status aliens. Review tax act 2010 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Review tax act 2010 However, if you are married and choose to file a joint return with a U. Review tax act 2010 S. Review tax act 2010 citizen or resident spouse, you may be eligible for these credits. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 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. Review tax act 2010 See Social Security and Medicare Taxes in chapter 8. Review tax act 2010 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. Review tax act 2010 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. Review tax act 2010 Do not use Form 843 to request a refund of Additional Medicare Tax. Review tax act 2010 See Refund of Taxes Withheld in Error in chapter 8. Review tax act 2010 Before leaving the United States, aliens generally must obtain a certificate of compliance. Review tax act 2010 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Review tax act 2010 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Review tax act 2010 These forms are discussed in chapter 11. Review tax act 2010 Form 1040-C is not an annual U. Review tax act 2010 S. Review tax act 2010 income tax return. Review tax act 2010 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Review tax act 2010 Chapters 5 and 7 discuss filing an annual U. Review tax act 2010 S. Review tax act 2010 income tax return. Review tax act 2010 . Review tax act 2010 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. Review tax act 2010 These are the same rates that apply to U. Review tax act 2010 S. Review tax act 2010 citizens and residents. Review tax act 2010 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Review tax act 2010 The term “exempt individual” does not refer to someone exempt from U. Review tax act 2010 S. Review tax act 2010 tax. Review tax act 2010 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. Review tax act 2010 See chapter 1 . Review tax act 2010 Generally, you cannot claim tax treaty benefits as a resident alien. Review tax act 2010 However, there are exceptions. Review tax act 2010 See Effect of Tax Treaties in chapter 1. Review tax act 2010 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Review tax act 2010 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Review tax act 2010 S. Review tax act 2010 source income on which tax was not fully paid by the amount withheld. Review tax act 2010 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Review tax act 2010 You were a dual-status alien last year. Review tax act 2010 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. Review tax act 2010 However, for the part of the year that you were not present in the United States, you are a nonresident. Review tax act 2010 File Form 1040. Review tax act 2010 Print “Dual-Status Return” across the top. Review tax act 2010 Attach a statement showing your U. Review tax act 2010 S. Review tax act 2010 source income for the part of the year you were a nonresident. Review tax act 2010 You may use Form 1040NR as the statement. Review tax act 2010 Print “Dual-Status Statement” across the top. Review tax act 2010 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Review tax act 2010 If you are an employee and you receive wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Review tax act 2010 If you file for the 2013 calendar year, your return is due April 15, 2014. Review tax act 2010 If you are not an employee who receives wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Review tax act 2010 For the 2013 calendar year, file your return by June 16, 2014. Review tax act 2010 For more information on when and where to file, see chapter 7 . Review tax act 2010 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Review tax act 2010 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Review tax act 2010 If you are a U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Review tax act 2010 See Identification Number in chapter 5 for more information. Review tax act 2010 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Review tax act 2010 However, nonresident aliens married to U. Review tax act 2010 S. Review tax act 2010 citizens or residents can choose to be treated as U. Review tax act 2010 S. Review tax act 2010 residents and file joint returns. Review tax act 2010 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 Assuming both of you had these visas for all of last year, you are a resident alien. Review tax act 2010 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Review tax act 2010 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. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Review tax act 2010 Your husband must file Form 1040NR or 1040NR-EZ. Review tax act 2010 No. Review tax act 2010 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Review tax act 2010 See Effect of Tax Treaties in chapter 1. Review tax act 2010 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Review tax act 2010 See chapter 6 . Review tax act 2010 The following rules apply if the dividends and capital gains are not effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Review tax act 2010 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Review tax act 2010 Dividends are generally taxed at a 30% (or lower treaty) rate. Review tax act 2010 The brokerage company or payor of the dividends should withhold this tax at source. Review tax act 2010 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Review tax act 2010 If the capital gains and dividends are effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Review tax act 2010 S. Review tax act 2010 citizens and residents. Review tax act 2010 If you are a nonresident alien, 85% of any U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 See The 30% Tax in chapter 4. Review tax act 2010 If you are a nonresident alien and the scholarship is not from U. Review tax act 2010 S. Review tax act 2010 sources, it is not subject to U. Review tax act 2010 S. Review tax act 2010 tax. Review tax act 2010 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources. Review tax act 2010 If your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources or you are a resident alien, your scholarship is subject to U. Review tax act 2010 S. Review tax act 2010 tax according to the following rules. Review tax act 2010 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. Review tax act 2010 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Review tax act 2010 See Scholarships and Fellowship Grants in chapter 3 for more information. Review tax act 2010 If you are not a candidate for a degree, your scholarship is taxable. Review tax act 2010 Nonresident aliens cannot claim the standard deduction. Review tax act 2010 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Review tax act 2010 You cannot claim the standard deduction allowed on Form 1040. Review tax act 2010 However, you can itemize any allowable deductions. Review tax act 2010 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Review tax act 2010 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 See Itemized Deductions in chapter 5. Review tax act 2010 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Review tax act 2010 S. Review tax act 2010 citizens. Review tax act 2010 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Review tax act 2010 S. Review tax act 2010 tax return. Review tax act 2010 There are special rules for residents of Mexico, Canada, and South Korea; for U. Review tax act 2010 S. Review tax act 2010 nationals; and for students and business apprentices from India. Review tax act 2010 See Exemptions in chapter 5. Review tax act 2010 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Review tax act 2010 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. Review tax act 2010 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. Review tax act 2010 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Review tax act 2010 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Review tax act 2010 See chapter 6 for more information on dual-status aliens. Review tax act 2010 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Review tax act 2010 However, if you are married and choose to file a joint return with a U. Review tax act 2010 S. Review tax act 2010 citizen or resident spouse, you may be eligible for these credits. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 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. Review tax act 2010 See Social Security and Medicare Taxes in chapter 8. Review tax act 2010 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. Review tax act 2010 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. Review tax act 2010 Do not use Form 843 to request a refund of Additional Medicare Tax. Review tax act 2010 See Refund of Taxes Withheld in Error in chapter 8. Review tax act 2010 Before leaving the United States, aliens generally must obtain a certificate of compliance. Review tax act 2010 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Review tax act 2010 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Review tax act 2010 These forms are discussed in chapter 11. Review tax act 2010 Form 1040-C is not an annual U. Review tax act 2010 S. Review tax act 2010 income tax return. Review tax act 2010 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Review tax act 2010 Chapters 5 and 7 discuss filing an annual U. Review tax act 2010 S. Review tax act 2010 income tax return. Review tax act 2010 . Review tax act 2010 I am a student with an F-1 Visa. Review tax act 2010 I was told that I was an exempt individual. Review tax act 2010 Does this mean I am exempt from paying U. Review tax act 2010 S. Review tax act 2010 tax? The term “exempt individual” does not refer to someone exempt from U. Review tax act 2010 S. Review tax act 2010 tax. Review tax act 2010 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. Review tax act 2010 See chapter 1 . Review tax act 2010 Generally, you cannot claim tax treaty benefits as a resident alien. Review tax act 2010 However, there are exceptions. Review tax act 2010 See Effect of Tax Treaties in chapter 1. Review tax act 2010 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Review tax act 2010 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Review tax act 2010 S. Review tax act 2010 source income on which tax was not fully paid by the amount withheld. Review tax act 2010 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Review tax act 2010 You were a dual-status alien last year. Review tax act 2010 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. Review tax act 2010 However, for the part of the year that you were not present in the United States, you are a nonresident. Review tax act 2010 File Form 1040. Review tax act 2010 Print “Dual-Status Return” across the top. Review tax act 2010 Attach a statement showing your U. Review tax act 2010 S. Review tax act 2010 source income for the part of the year you were a nonresident. Review tax act 2010 You may use Form 1040NR as the statement. Review tax act 2010 Print “Dual-Status Statement” across the top. Review tax act 2010 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Review tax act 2010 If you are an employee and you receive wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Review tax act 2010 If you file for the 2013 calendar year, your return is due April 15, 2014. Review tax act 2010 If you are not an employee who receives wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Review tax act 2010 For the 2013 calendar year, file your return by June 16, 2014. Review tax act 2010 For more information on when and where to file, see chapter 7 . Review tax act 2010 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Review tax act 2010 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Review tax act 2010 If you are a U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Review tax act 2010 See Identification Number in chapter 5 for more information. Review tax act 2010 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Review tax act 2010 However, nonresident aliens married to U. Review tax act 2010 S. Review tax act 2010 citizens or residents can choose to be treated as U. Review tax act 2010 S. Review tax act 2010 residents and file joint returns. Review tax act 2010 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 Assuming both of you had these visas for all of last year, you are a resident alien. Review tax act 2010 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Review tax act 2010 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. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Review tax act 2010 Your husband must file Form 1040NR or 1040NR-EZ. Review tax act 2010 No. Review tax act 2010 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Review tax act 2010 See Effect of Tax Treaties in chapter 1. Review tax act 2010 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Review tax act 2010 See chapter 6 . Review tax act 2010 The following rules apply if the dividends and capital gains are not effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Review tax act 2010 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Review tax act 2010 Dividends are generally taxed at a 30% (or lower treaty) rate. Review tax act 2010 The brokerage company or payor of the dividends should withhold this tax at source. Review tax act 2010 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Review tax act 2010 If the capital gains and dividends are effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Review tax act 2010 S. Review tax act 2010 citizens and residents. Review tax act 2010 If you are a nonresident alien, 85% of any U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 See The 30% Tax in chapter 4. Review tax act 2010 If you are a nonresident alien and the scholarship is not from U. Review tax act 2010 S. Review tax act 2010 sources, it is not subject to U. Review tax act 2010 S. Review tax act 2010 tax. Review tax act 2010 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources. Review tax act 2010 If your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources or you are a resident alien, your scholarship is subject to U. Review tax act 2010 S. Review tax act 2010 tax according to the following rules. Review tax act 2010 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. Review tax act 2010 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Review tax act 2010 See Scholarships and Fellowship Grants in chapter 3 for more information. Review tax act 2010 If you are not a candidate for a degree, your scholarship is taxable. Review tax act 2010 Nonresident aliens cannot claim the standard deduction. Review tax act 2010 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Review tax act 2010 You cannot claim the standard deduction allowed on Form 1040. Review tax act 2010 However, you can itemize any allowable deductions. Review tax act 2010 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Review tax act 2010 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 See Itemized Deductions in chapter 5. Review tax act 2010 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Review tax act 2010 S. Review tax act 2010 citizens. Review tax act 2010 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Review tax act 2010 S. Review tax act 2010 tax return. Review tax act 2010 There are special rules for residents of Mexico, Canada, and South Korea; for U. Review tax act 2010 S. Review tax act 2010 nationals; and for students and business apprentices from India. Review tax act 2010 See Exemptions in chapter 5. Review tax act 2010 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Review tax act 2010 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. Review tax act 2010 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. Review tax act 2010 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Review tax act 2010 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Review tax act 2010 See chapter 6 for more information on dual-status aliens. Review tax act 2010 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Review tax act 2010 However, if you are married and choose to file a joint return with a U. Review tax act 2010 S. Review tax act 2010 citizen or resident spouse, you may be eligible for these credits. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 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. Review tax act 2010 See Social Security and Medicare Taxes in chapter 8. Review tax act 2010 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. Review tax act 2010 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. Review tax act 2010 Do not use Form 843 to request a refund of Additional Medicare Tax. Review tax act 2010 See Refund of Taxes Withheld in Error in chapter 8. Review tax act 2010 Before leaving the United States, aliens generally must obtain a certificate of compliance. Review tax act 2010 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Review tax act 2010 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Review tax act 2010 These forms are discussed in chapter 11. Review tax act 2010 Form 1040-C is not an annual U. Review tax act 2010 S. Review tax act 2010 income tax return. Review tax act 2010 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Review tax act 2010 Chapters 5 and 7 discuss filing an annual U. Review tax act 2010 S. Review tax act 2010 income tax return. Review tax act 2010 . Review tax act 2010 I am a resident alien. Review tax act 2010 Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Review tax act 2010 However, there are exceptions. Review tax act 2010 See Effect of Tax Treaties in chapter 1. Review tax act 2010 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Review tax act 2010 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Review tax act 2010 S. Review tax act 2010 source income on which tax was not fully paid by the amount withheld. Review tax act 2010 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Review tax act 2010 You were a dual-status alien last year. Review tax act 2010 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. Review tax act 2010 However, for the part of the year that you were not present in the United States, you are a nonresident. Review tax act 2010 File Form 1040. Review tax act 2010 Print “Dual-Status Return” across the top. Review tax act 2010 Attach a statement showing your U. Review tax act 2010 S. Review tax act 2010 source income for the part of the year you were a nonresident. Review tax act 2010 You may use Form 1040NR as the statement. Review tax act 2010 Print “Dual-Status Statement” across the top. Review tax act 2010 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Review tax act 2010 If you are an employee and you receive wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Review tax act 2010 If you file for the 2013 calendar year, your return is due April 15, 2014. Review tax act 2010 If you are not an employee who receives wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Review tax act 2010 For the 2013 calendar year, file your return by June 16, 2014. Review tax act 2010 For more information on when and where to file, see chapter 7 . Review tax act 2010 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Review tax act 2010 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Review tax act 2010 If you are a U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Review tax act 2010 See Identification Number in chapter 5 for more information. Review tax act 2010 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Review tax act 2010 However, nonresident aliens married to U. Review tax act 2010 S. Review tax act 2010 citizens or residents can choose to be treated as U. Review tax act 2010 S. Review tax act 2010 residents and file joint returns. Review tax act 2010 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 Assuming both of you had these visas for all of last year, you are a resident alien. Review tax act 2010 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Review tax act 2010 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. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Review tax act 2010 Your husband must file Form 1040NR or 1040NR-EZ. Review tax act 2010 No. Review tax act 2010 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Review tax act 2010 See Effect of Tax Treaties in chapter 1. Review tax act 2010 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Review tax act 2010 See chapter 6 . Review tax act 2010 The following rules apply if the dividends and capital gains are not effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Review tax act 2010 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Review tax act 2010 Dividends are generally taxed at a 30% (or lower treaty) rate. Review tax act 2010 The brokerage company or payor of the dividends should withhold this tax at source. Review tax act 2010 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Review tax act 2010 If the capital gains and dividends are effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Review tax act 2010 S. Review tax act 2010 citizens and residents. Review tax act 2010 If you are a nonresident alien, 85% of any U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 See The 30% Tax in chapter 4. Review tax act 2010 If you are a nonresident alien and the scholarship is not from U. Review tax act 2010 S. Review tax act 2010 sources, it is not subject to U. Review tax act 2010 S. Review tax act 2010 tax. Review tax act 2010 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources. Review tax act 2010 If your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources or you are a resident alien, your scholarship is subject to U. Review tax act 2010 S. Review tax act 2010 tax according to the following rules. Review tax act 2010 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. Review tax act 2010 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Review tax act 2010 See Scholarships and Fellowship Grants in chapter 3 for more information. Review tax act 2010 If you are not a candidate for a degree, your scholarship is taxable. Review tax act 2010 Nonresident aliens cannot claim the standard deduction. Review tax act 2010 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Review tax act 2010 You cannot claim the standard deduction allowed on Form 1040. Review tax act 2010 However, you can itemize any allowable deductions. Review tax act 2010 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Review tax act 2010 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 See Itemized Deductions in chapter 5. Review tax act 2010 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Review tax act 2010 S. Review tax act 2010 citizens. Review tax act 2010 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Review tax act 2010 S. Review tax act 2010 tax return. Review tax act 2010 There are special rules for residents of Mexico, Canada, and South Korea; for U. Review tax act 2010 S. Review tax act 2010 nationals; and for students and business apprentices from India. Review tax act 2010 See Exemptions in chapter 5. Review tax act 2010 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Review tax act 2010 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. Review tax act 2010 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. Review tax act 2010 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Review tax act 2010 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Review tax act 2010 See chapter 6 for more information on dual-status aliens. Review tax act 2010 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Review tax act 2010 However, if you are married and choose to file a joint return with a U. Review tax act 2010 S. Review tax act 2010 citizen or resident spouse, you may be eligible for these credits. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 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. Review tax act 2010 See Social Security and Medicare Taxes in chapter 8. Review tax act 2010 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. Review tax act 2010 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. Review tax act 2010 Do not use Form 843 to request a refund of Additional Medicare Tax. Review tax act 2010 See Refund of Taxes Withheld in Error in chapter 8. Review tax act 2010 Before leaving the United States, aliens generally must obtain a certificate of compliance. Review tax act 2010 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Review tax act 2010 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Review tax act 2010 These forms are discussed in chapter 11. Review tax act 2010 Form 1040-C is not an annual U. Review tax act 2010 S. Review tax act 2010 income tax return. Review tax act 2010 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Review tax act 2010 Chapters 5 and 7 discuss filing an annual U. Review tax act 2010 S. Review tax act 2010 income tax return. Review tax act 2010 . Review tax act 2010 I am a nonresident alien with no dependents. Review tax act 2010 I am working temporarily for a U. Review tax act 2010 S. Review tax act 2010 company. Review tax act 2010 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. Review tax act 2010 S. Review tax act 2010 source income on which tax was not fully paid by the amount withheld. Review tax act 2010 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Review tax act 2010 You were a dual-status alien last year. Review tax act 2010 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. Review tax act 2010 However, for the part of the year that you were not present in the United States, you are a nonresident. Review tax act 2010 File Form 1040. Review tax act 2010 Print “Dual-Status Return” across the top. Review tax act 2010 Attach a statement showing your U. Review tax act 2010 S. Review tax act 2010 source income for the part of the year you were a nonresident. Review tax act 2010 You may use Form 1040NR as the statement. Review tax act 2010 Print “Dual-Status Statement” across the top. Review tax act 2010 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Review tax act 2010 If you are an employee and you receive wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Review tax act 2010 If you file for the 2013 calendar year, your return is due April 15, 2014. Review tax act 2010 If you are not an employee who receives wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Review tax act 2010 For the 2013 calendar year, file your return by June 16, 2014. Review tax act 2010 For more information on when and where to file, see chapter 7 . Review tax act 2010 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Review tax act 2010 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Review tax act 2010 If you are a U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Review tax act 2010 See Identification Number in chapter 5 for more information. Review tax act 2010 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Review tax act 2010 However, nonresident aliens married to U. Review tax act 2010 S. Review tax act 2010 citizens or residents can choose to be treated as U. Review tax act 2010 S. Review tax act 2010 residents and file joint returns. Review tax act 2010 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 Assuming both of you had these visas for all of last year, you are a resident alien. Review tax act 2010 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Review tax act 2010 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. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Review tax act 2010 Your husband must file Form 1040NR or 1040NR-EZ. Review tax act 2010 No. Review tax act 2010 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Review tax act 2010 See Effect of Tax Treaties in chapter 1. Review tax act 2010 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Review tax act 2010 See chapter 6 . Review tax act 2010 The following rules apply if the dividends and capital gains are not effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Review tax act 2010 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Review tax act 2010 Dividends are generally taxed at a 30% (or lower treaty) rate. Review tax act 2010 The brokerage company or payor of the dividends should withhold this tax at source. Review tax act 2010 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Review tax act 2010 If the capital gains and dividends are effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Review tax act 2010 S. Review tax act 2010 citizens and residents. Review tax act 2010 If you are a nonresident alien, 85% of any U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 See The 30% Tax in chapter 4. Review tax act 2010 If you are a nonresident alien and the scholarship is not from U. Review tax act 2010 S. Review tax act 2010 sources, it is not subject to U. Review tax act 2010 S. Review tax act 2010 tax. Review tax act 2010 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources. Review tax act 2010 If your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources or you are a resident alien, your scholarship is subject to U. Review tax act 2010 S. Review tax act 2010 tax according to the following rules. Review tax act 2010 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. Review tax act 2010 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Review tax act 2010 See Scholarships and Fellowship Grants in chapter 3 for more information. Review tax act 2010 If you are not a candidate for a degree, your scholarship is taxable. Review tax act 2010 Nonresident aliens cannot claim the standard deduction. Review tax act 2010 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Review tax act 2010 You cannot claim the standard deduction allowed on Form 1040. Review tax act 2010 However, you can itemize any allowable deductions. Review tax act 2010 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Review tax act 2010 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 See Itemized Deductions in chapter 5. Review tax act 2010 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Review tax act 2010 S. Review tax act 2010 citizens. Review tax act 2010 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Review tax act 2010 S. Review tax act 2010 tax return. Review tax act 2010 There are special rules for residents of Mexico, Canada, and South Korea; for U. Review tax act 2010 S. Review tax act 2010 nationals; and for students and business apprentices from India. Review tax act 2010 See Exemptions in chapter 5. Review tax act 2010 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Review tax act 2010 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. Review tax act 2010 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. Review tax act 2010 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Review tax act 2010 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Review tax act 2010 See chapter 6 for more information on dual-status aliens. Review tax act 2010 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Review tax act 2010 However, if you are married and choose to file a joint return with a U. Review tax act 2010 S. Review tax act 2010 citizen or resident spouse, you may be eligible for these credits. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 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. Review tax act 2010 See Social Security and Medicare Taxes in chapter 8. Review tax act 2010 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. Review tax act 2010 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. Review tax act 2010 Do not use Form 843 to request a refund of Additional Medicare Tax. Review tax act 2010 See Refund of Taxes Withheld in Error in chapter 8. Review tax act 2010 Before leaving the United States, aliens generally must obtain a certificate of compliance. Review tax act 2010 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Review tax act 2010 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Review tax act 2010 These forms are discussed in chapter 11. Review tax act 2010 Form 1040-C is not an annual U. Review tax act 2010 S. Review tax act 2010 income tax return. Review tax act 2010 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Review tax act 2010 Chapters 5 and 7 discuss filing an annual U. Review tax act 2010 S. Review tax act 2010 income tax return. Review tax act 2010 . Review tax act 2010 I came to the United States on June 30th of last year. Review tax act 2010 I have an H-1B Visa. Review tax act 2010 What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. Review tax act 2010 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. Review tax act 2010 However, for the part of the year that you were not present in the United States, you are a nonresident. Review tax act 2010 File Form 1040. Review tax act 2010 Print “Dual-Status Return” across the top. Review tax act 2010 Attach a statement showing your U. Review tax act 2010 S. Review tax act 2010 source income for the part of the year you were a nonresident. Review tax act 2010 You may use Form 1040NR as the statement. Review tax act 2010 Print “Dual-Status Statement” across the top. Review tax act 2010 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Review tax act 2010 If you are an employee and you receive wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Review tax act 2010 If you file for the 2013 calendar year, your return is due April 15, 2014. Review tax act 2010 If you are not an employee who receives wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Review tax act 2010 For the 2013 calendar year, file your return by June 16, 2014. Review tax act 2010 For more information on when and where to file, see chapter 7 . Review tax act 2010 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Review tax act 2010 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Review tax act 2010 If you are a U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Review tax act 2010 See Identification Number in chapter 5 for more information. Review tax act 2010 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Review tax act 2010 However, nonresident aliens married to U. Review tax act 2010 S. Review tax act 2010 citizens or residents can choose to be treated as U. Review tax act 2010 S. Review tax act 2010 residents and file joint returns. Review tax act 2010 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 Assuming both of you had these visas for all of last year, you are a resident alien. Review tax act 2010 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Review tax act 2010 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. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Review tax act 2010 Your husband must file Form 1040NR or 1040NR-EZ. Review tax act 2010 No. Review tax act 2010 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Review tax act 2010 See Effect of Tax Treaties in chapter 1. Review tax act 2010 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Review tax act 2010 See chapter 6 . Review tax act 2010 The following rules apply if the dividends and capital gains are not effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Review tax act 2010 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Review tax act 2010 Dividends are generally taxed at a 30% (or lower treaty) rate. Review tax act 2010 The brokerage company or payor of the dividends should withhold this tax at source. Review tax act 2010 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Review tax act 2010 If the capital gains and dividends are effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Review tax act 2010 S. Review tax act 2010 citizens and residents. Review tax act 2010 If you are a nonresident alien, 85% of any U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 See The 30% Tax in chapter 4. Review tax act 2010 If you are a nonresident alien and the scholarship is not from U. Review tax act 2010 S. Review tax act 2010 sources, it is not subject to U. Review tax act 2010 S. Review tax act 2010 tax. Review tax act 2010 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources. Review tax act 2010 If your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources or you are a resident alien, your scholarship is subject to U. Review tax act 2010 S. Review tax act 2010 tax according to the following rules. Review tax act 2010 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. Review tax act 2010 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Review tax act 2010 See Scholarships and Fellowship Grants in chapter 3 for more information. Review tax act 2010 If you are not a candidate for a degree, your scholarship is taxable. Review tax act 2010 Nonresident aliens cannot claim the standard deduction. Review tax act 2010 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Review tax act 2010 You cannot claim the standard deduction allowed on Form 1040. Review tax act 2010 However, you can itemize any allowable deductions. Review tax act 2010 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Review tax act 2010 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 See Itemized Deductions in chapter 5. Review tax act 2010 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Review tax act 2010 S. Review tax act 2010 citizens. Review tax act 2010 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Review tax act 2010 S. Review tax act 2010 tax return. Review tax act 2010 There are special rules for residents of Mexico, Canada, and South Korea; for U. Review tax act 2010 S. Review tax act 2010 nationals; and for students and business apprentices from India. Review tax act 2010 See Exemptions in chapter 5. Review tax act 2010 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Review tax act 2010 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. Review tax act 2010 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. Review tax act 2010 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Review tax act 2010 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Review tax act 2010 See chapter 6 for more information on dual-status aliens. Review tax act 2010 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Review tax act 2010 However, if you are married and choose to file a joint return with a U. Review tax act 2010 S. Review tax act 2010 citizen or resident spouse, you may be eligible for these credits. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 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. Review tax act 2010 See Social Security and Medicare Taxes in chapter 8. Review tax act 2010 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. Review tax act 2010 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. Review tax act 2010 Do not use Form 843 to request a refund of Additional Medicare Tax. Review tax act 2010 See Refund of Taxes Withheld in Error in chapter 8. Review tax act 2010 Before leaving the United States, aliens generally must obtain a certificate of compliance. Review tax act 2010 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Review tax act 2010 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Review tax act 2010 These forms are discussed in chapter 11. Review tax act 2010 Form 1040-C is not an annual U. Review tax act 2010 S. Review tax act 2010 income tax return. Review tax act 2010 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Review tax act 2010 Chapters 5 and 7 discuss filing an annual U. Review tax act 2010 S. Review tax act 2010 income tax return. Review tax act 2010 . Review tax act 2010 When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Review tax act 2010 If you file for the 2013 calendar year, your return is due April 15, 2014. Review tax act 2010 If you are not an employee who receives wages subject to U. Review tax act 2010 S. Review tax act 2010 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Review tax act 2010 For the 2013 calendar year, file your return by June 16, 2014. Review tax act 2010 For more information on when and where to file, see chapter 7 . Review tax act 2010 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Review tax act 2010 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Review tax act 2010 If you are a U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Review tax act 2010 See Identification Number in chapter 5 for more information. Review tax act 2010 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Review tax act 2010 However, nonresident aliens married to U. Review tax act 2010 S. Review tax act 2010 citizens or residents can choose to be treated as U. Review tax act 2010 S. Review tax act 2010 residents and file joint returns. Review tax act 2010 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 Assuming both of you had these visas for all of last year, you are a resident alien. Review tax act 2010 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Review tax act 2010 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. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Review tax act 2010 Your husband must file Form 1040NR or 1040NR-EZ. Review tax act 2010 No. Review tax act 2010 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Review tax act 2010 See Effect of Tax Treaties in chapter 1. Review tax act 2010 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Review tax act 2010 See chapter 6 . Review tax act 2010 The following rules apply if the dividends and capital gains are not effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Review tax act 2010 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Review tax act 2010 Dividends are generally taxed at a 30% (or lower treaty) rate. Review tax act 2010 The brokerage company or payor of the dividends should withhold this tax at source. Review tax act 2010 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Review tax act 2010 If the capital gains and dividends are effectively connected with a U. Review tax act 2010 S. Review tax act 2010 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Review tax act 2010 S. Review tax act 2010 citizens and residents. Review tax act 2010 If you are a nonresident alien, 85% of any U. Review tax act 2010 S. Review tax act 2010 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. Review tax act 2010 See The 30% Tax in chapter 4. Review tax act 2010 If you are a nonresident alien and the scholarship is not from U. Review tax act 2010 S. Review tax act 2010 sources, it is not subject to U. Review tax act 2010 S. Review tax act 2010 tax. Review tax act 2010 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources. Review tax act 2010 If your scholarship is from U. Review tax act 2010 S. Review tax act 2010 sources or you are a resident alien, your scholarship is subject to U. Review tax act 2010 S. Review tax act 2010 tax according to the following rules. Review tax act 2010 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. Review tax act 2010 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Review tax act 2010 See Scholarships and Fellowship Grants in chapter 3 for more information. Review tax act 2010 If you are not a candidate for a degree, your scholarship is taxable. Review tax act 2010 Nonresident aliens cannot claim the standard deduction. Review tax act 2010 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Review tax act 2010 You cannot claim the standard deduction allowed on Form 1040. Review tax act 2010 However, you can itemize any allowable deductions. Review tax act 2010 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Review tax act 2010 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Review tax act 2010 S. Review tax act 2010 trade or business. Review tax act 2010 See Itemized Deductions in chapter 5. Review tax act 2010 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Review tax act 2010 S. Review tax act 2010 citizens. Review tax act 2010 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Review tax act 2010 S. Review tax act 2010 tax return. Review tax act 2010 There are special rules for residents of Mexico, Canada, and South Korea; for U. Review tax act 2010 S. Review tax act 2010 nationals; and for students and business apprentices from India. Review tax act 2010 See Exemptions in chapter 5. Review tax act 2010 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Review tax act 2010 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. Review tax act 2010 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. Review tax act 2010 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Review tax act 2010 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Review tax act 2010 See chapter 6 for more information on dual-status aliens. Review tax act 2010 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Review tax act 2010 However, if you are married and choose to file a joint return with a U. Review tax act 2010 S. Review tax act 2010 citizen or resident spouse, you may be eligible for these credits. Review tax act 2010 See Nonresident Spouse Treated as a Resident in chapter 1. Review tax act 2010 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