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State Income Tax Return Forms

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State Income Tax Return Forms

State income tax return forms 3. State income tax return forms   Limit on Annual Additions Table of Contents Ministers and church employees. State income tax return forms 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. State income tax return forms 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. State income tax return forms 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. State income tax return forms More than one 403(b) account. State income tax return forms 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. State income tax return forms Ministers and church employees. State income tax return forms   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. State income tax return forms For more information, see chapter 5. State income tax return forms Participation in a qualified plan. State income tax return forms 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. State income tax return forms You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. State income tax return forms Includible Compensation for Your Most Recent Year of Service Definition. State income tax return forms   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. State income tax return forms 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. State income tax return forms This can happen if your tax year is not the same as your employer's annual work period. State income tax return forms 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. State income tax return forms 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. State income tax return forms Tax year different from employer's annual work period. State income tax return forms   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. State income tax return forms Example. State income tax return forms 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). State income tax return forms 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. State income tax return forms 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. State income tax return forms A full year of service is equal to full-time employment for your employer's annual work period. State income tax return forms 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. State income tax return forms Part-time or employed only part of the year. State income tax return forms   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. State income tax return forms 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. State income tax return forms Example. State income tax return forms 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). State income tax return forms 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). State income tax return forms Not yet employed for 1 year. State income tax return forms   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. State income tax return forms 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. State income tax return forms Includible compensation is not the same as income included on your tax return. State income tax return forms Compensation is a combination of income and benefits received in exchange for services provided to your employer. State income tax return forms 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. State income tax return forms Includible compensation includes the following amounts. State income tax return forms Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). State income tax return forms Amounts contributed or deferred by your employer under a section 125 cafeteria plan. State income tax return forms 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). State income tax return forms  Note. State income tax return forms For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. State income tax return forms Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. State income tax return forms Income otherwise excluded under the foreign earned income exclusion. State income tax return forms Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. State income tax return forms Includible compensation does not include the following items. State income tax return forms Your employer's contributions to your 403(b) account. State income tax return forms Compensation earned while your employer was not an eligible employer. State income tax return forms Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. State income tax return forms The cost of incidental life insurance. State income tax return forms See Cost of Incidental Life Insurance, later. State income tax return forms If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. State income tax return forms Contributions after retirement. State income tax return forms   Nonelective contributions may be made for an employee for up to 5 years after retirement. State income tax return forms These contributions would be based on includible compensation for the last year of service before retirement. State income tax return forms Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. State income tax return forms If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. State income tax return forms If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. State income tax return forms If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. State income tax return forms Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. State income tax return forms Not all annuity contracts include life insurance. State income tax return forms Contact your plan administrator to determine if your contract includes incidental life insurance. State income tax return forms If it does, you will need to figure the cost of life insurance each year the policy is in effect. State income tax return forms Figuring the cost of incidental life insurance. State income tax return forms 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. State income tax return forms To determine the amount of the life insurance premiums, you will need to know the following information. State income tax return forms The value of your life insurance contract, which is the amount payable upon your death. State income tax return forms The cash value of your life insurance contract at the end of the tax year. State income tax return forms Your age on your birthday nearest the beginning of the policy year. State income tax return forms 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. State income tax return forms You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. State income tax return forms Example. State income tax return forms Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. State income tax return forms Your cash value in the contract at the end of the first year is zero. State income tax return forms Your current life insurance protection for the first year is $10,000 ($10,000 − 0). State income tax return forms 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). State income tax return forms 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 . State income tax return forms The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. State income tax return forms Figure 3-1. State income tax return forms Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. State income tax return forms 70   35 $0. State income tax return forms 99   70 $20. State income tax return forms 62 1 0. State income tax return forms 41   36 1. State income tax return forms 01   71 22. State income tax return forms 72 2 0. State income tax return forms 27   37 1. State income tax return forms 04   72 25. State income tax return forms 07 3 0. State income tax return forms 19   38 1. State income tax return forms 06   73 27. State income tax return forms 57 4 0. State income tax return forms 13   39 1. State income tax return forms 07   74 30. State income tax return forms 18 5 0. State income tax return forms 13   40 1. State income tax return forms 10   75 33. State income tax return forms 05 6 0. State income tax return forms 14   41 1. State income tax return forms 13   76 36. State income tax return forms 33 7 0. State income tax return forms 15   42 1. State income tax return forms 20   77 40. State income tax return forms 17 8 0. State income tax return forms 16   43 1. State income tax return forms 29   78 44. State income tax return forms 33 9 0. State income tax return forms 16   44 1. State income tax return forms 40   79 49. State income tax return forms 23 10 0. State income tax return forms 16   45 1. State income tax return forms 53   80 54. State income tax return forms 56 11 0. State income tax return forms 19   46 1. State income tax return forms 67   81 60. State income tax return forms 51 12 0. State income tax return forms 24   47 1. State income tax return forms 83   82 66. State income tax return forms 74 13 0. State income tax return forms 28   48 1. State income tax return forms 98   83 73. State income tax return forms 07 14 0. State income tax return forms 33   49 2. State income tax return forms 13   84 80. State income tax return forms 35 15 0. State income tax return forms 38   50 2. State income tax return forms 30   85 88. State income tax return forms 76 16 0. State income tax return forms 52   51 2. State income tax return forms 52   86 99. State income tax return forms 16 17 0. State income tax return forms 57   52 2. State income tax return forms 81   87 110. State income tax return forms 40 18 0. State income tax return forms 59   53 3. State income tax return forms 20   88 121. State income tax return forms 85 19 0. State income tax return forms 61   54 3. State income tax return forms 65   89 133. State income tax return forms 40 20 0. State income tax return forms 62   55 4. State income tax return forms 15   90 144. State income tax return forms 30 21 0. State income tax return forms 62   56 4. State income tax return forms 68   91 155. State income tax return forms 80 22 0. State income tax return forms 64   57 5. State income tax return forms 20   92 168. State income tax return forms 75 23 0. State income tax return forms 66   58 5. State income tax return forms 66   93 186. State income tax return forms 44 24 0. State income tax return forms 68   59 6. State income tax return forms 06   94 206. State income tax return forms 70 25 0. State income tax return forms 71   60 6. State income tax return forms 51   95 228. State income tax return forms 35 26 0. State income tax return forms 73   61 7. State income tax return forms 11   96 250. State income tax return forms 01 27 0. State income tax return forms 76   62 7. State income tax return forms 96   97 265. State income tax return forms 09 28 0. State income tax return forms 80   63 9. State income tax return forms 08   98 270. State income tax return forms 11 29 0. State income tax return forms 83   64 10. State income tax return forms 41   99 281. State income tax return forms 05 30 0. State income tax return forms 87   65 11. State income tax return forms 90       31 0. State income tax return forms 90   66 13. State income tax return forms 51       32 0. State income tax return forms 93   67 15. State income tax return forms 20       33 0. State income tax return forms 96   68 16. State income tax return forms 92       34 0. State income tax return forms 98   69 18. State income tax return forms 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. State income tax return forms Example 1. State income tax return forms 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. State income tax return forms 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. State income tax return forms Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. State income tax return forms Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. State income tax return forms When figuring her includible compensation for this year, Lynne will subtract $28. State income tax return forms Table 3-1. State income tax return forms Worksheet A. State income tax return forms Cost of Incidental Life Insurance Note. State income tax return forms Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. State income tax return forms This amount will be used to figure includible compensation for your most recent year of service. State income tax return forms 1. State income tax return forms Enter the value of the contract (amount payable upon your death) 1. State income tax return forms $20,000. State income tax return forms 00 2. State income tax return forms Enter the cash value in the contract at the end of the year 2. State income tax return forms 0. State income tax return forms 00 3. State income tax return forms Subtract line 2 from line 1. State income tax return forms This is the value of your current life insurance protection 3. State income tax return forms $20,000. State income tax return forms 00 4. State income tax return forms Enter your age on your birthday nearest the beginning of the policy year 4. State income tax return forms 44 5. State income tax return forms Enter the 1-year term premium for $1,000 of life insurance based on your age. State income tax return forms (From Figure 3-1) 5. State income tax return forms $1. State income tax return forms 40 6. State income tax return forms Divide line 3 by $1,000 6. State income tax return forms 20 7. State income tax return forms Multiply line 6 by line 5. State income tax return forms This is the cost of your incidental life insurance 7. State income tax return forms $28. State income tax return forms 00 Example 2. State income tax return forms Lynne's cash value in the contract at the end of the second year is $1,000. State income tax return forms In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. State income tax return forms In year two, Lynne's employer will include $29. State income tax return forms 07 in her current year's income. State income tax return forms Lynne will subtract this amount when figuring her includible compensation. State income tax return forms Table 3-2. State income tax return forms Worksheet A. State income tax return forms Cost of Incidental Life Insurance Note. State income tax return forms Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. State income tax return forms This amount will be used to figure includible compensation for your most recent year of service. State income tax return forms 1. State income tax return forms Enter the value of the contract (amount payable upon your death) 1. State income tax return forms $20,000. State income tax return forms 00 2. State income tax return forms Enter the cash value in the contract at the end of the year 2. State income tax return forms $1,000. State income tax return forms 00 3. State income tax return forms Subtract line 2 from line 1. State income tax return forms This is the value of your current life insurance protection 3. State income tax return forms $19,000. State income tax return forms 00 4. State income tax return forms Enter your age on your birthday nearest the beginning of the policy year 4. State income tax return forms 45 5. State income tax return forms Enter the 1-year term premium for $1,000 of life insurance based on your age. State income tax return forms (From Figure 3-1) 5. State income tax return forms $1. State income tax return forms 53 6. State income tax return forms Divide line 3 by $1,000 6. State income tax return forms 19 7. State income tax return forms Multiply line 6 by line 5. State income tax return forms This is the cost of your incidental life insurance 7. State income tax return forms $29. State income tax return forms 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. State income tax return forms Example. State income tax return forms Floyd has been periodically working full-time for a local hospital since September 2011. State income tax return forms He needs to figure his limit on annual additions for 2014. State income tax return forms The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. State income tax return forms During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. State income tax return forms Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. State income tax return forms Floyd has never worked abroad and there is no life insurance provided under the plan. State income tax return forms Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. State income tax return forms Table 3-3. State income tax return forms Floyd's Compensation Note. State income tax return forms This table shows information Floyd will use to figure includible compensation for his most recent year of service. State income tax return forms   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. State income tax return forms 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. State income tax return forms If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. State income tax return forms He figures his most recent year of service shown in the following list. State income tax return forms Time he will work in 2014 is 6/12 of a year. State income tax return forms Time worked in 2013 is 4/12 of a year. State income tax return forms All of this time will be used to determine Floyd's most recent year of service. State income tax return forms Time worked in 2012 is 4/12 of a year. State income tax return forms Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. State income tax return forms 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. State income tax return forms 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). State income tax return forms His includible compensation for his most recent year of service is figured as shown in Table 3-4. State income tax return forms 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. State income tax return forms Table 3-4. State income tax return forms Worksheet B. State income tax return forms Includible Compensation for Your Most Recent Year of Service1 Note. State income tax return forms Use this worksheet to figure includible compensation for your most recent year of service. State income tax return forms 1. State income tax return forms Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. State income tax return forms $66,000 2. State income tax return forms Enter elective deferrals excluded from your gross income for your most recent year of service2 2. State income tax return forms 4,4753 3. State income tax return forms Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. State income tax return forms -0- 4. State income tax return forms 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. State income tax return forms -0- 5. State income tax return forms 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. State income tax return forms -0- 6. State income tax return forms Enter your foreign earned income exclusion for your most recent year of service 6. State income tax return forms -0- 7. State income tax return forms Add lines 1, 2, 3, 4, 5, and 6 7. State income tax return forms 70,475 8. State income tax return forms Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. State income tax return forms -0- 9. State income tax return forms 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. State income tax return forms -0- 10. State income tax return forms Add lines 8 and 9 10. State income tax return forms -0- 11. State income tax return forms Subtract line 10 from line 7. State income tax return forms This is your includible compensation for your most recent year of service 11. State income tax return forms 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. State income tax return forms 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. State income tax return forms  3$4,475 ($2,000 + $1,650 + $825). State income tax return forms Prev  Up  Next   Home   More Online Publications
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The State Income Tax Return Forms

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