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State Tax Forms And Instructions

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State Tax Forms And Instructions

State tax forms and instructions 2. State tax forms and instructions   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. State tax forms and instructions Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. State tax forms and instructions S. State tax forms and instructions or foreign source income. State tax forms and instructions This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. State tax forms and instructions S. State tax forms and instructions Virgin Islands (USVI). State tax forms and instructions Generally, the same rules that apply for determining U. State tax forms and instructions S. State tax forms and instructions source income also apply for determining possession source income. State tax forms and instructions However, there are some important exceptions to these rules. State tax forms and instructions Both the general rules and the exceptions are discussed in this chapter. State tax forms and instructions U. State tax forms and instructions S. State tax forms and instructions income rule. State tax forms and instructions   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. State tax forms and instructions Table 2-1 shows the general rules for determining whether income is from sources within the United States. State tax forms and instructions Table 2-1. State tax forms and instructions General Rules for Determining U. State tax forms and instructions S. State tax forms and instructions Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. State tax forms and instructions Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. State tax forms and instructions For more information, see Regulations section 1. State tax forms and instructions 863-1(b). State tax forms and instructions Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. State tax forms and instructions Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. State tax forms and instructions Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. State tax forms and instructions It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. State tax forms and instructions Services performed wholly within a relevant possession. State tax forms and instructions   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. State tax forms and instructions However, there is an exception for income earned as a member of the U. State tax forms and instructions S. State tax forms and instructions Armed Forces or a civilian spouse. State tax forms and instructions U. State tax forms and instructions S. State tax forms and instructions Armed Forces. State tax forms and instructions   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. State tax forms and instructions However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. State tax forms and instructions Civilian spouse of active duty member of the U. State tax forms and instructions S. State tax forms and instructions Armed Forces. State tax forms and instructions   If you are a bona fide resident of a U. State tax forms and instructions S. State tax forms and instructions possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. State tax forms and instructions Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. State tax forms and instructions S. State tax forms and instructions possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. State tax forms and instructions Services performed partly inside and partly outside a relevant possession. State tax forms and instructions   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. State tax forms and instructions Compensation (other than certain fringe benefits) is sourced on a time basis. State tax forms and instructions Certain fringe benefits (such as housing and education) are sourced on a geographical basis. State tax forms and instructions   Or, you may be permitted to use an alternative basis to determine the source of compensation. State tax forms and instructions See Alternative basis , later. State tax forms and instructions   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. State tax forms and instructions In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. State tax forms and instructions Time basis. State tax forms and instructions   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). State tax forms and instructions Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. State tax forms and instructions The time period for which the income is made does not have to be a year. State tax forms and instructions Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. State tax forms and instructions Example. State tax forms and instructions In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. State tax forms and instructions Your Puerto Rico source income is $60,000, figured as follows. State tax forms and instructions       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. State tax forms and instructions   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. State tax forms and instructions Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. State tax forms and instructions You determine the period to which the income is attributable based on the facts and circumstances of your case. State tax forms and instructions For more information on multi-year compensation, see Treasury Decision (T. State tax forms and instructions D. State tax forms and instructions ) 9212 and Regulations section 1. State tax forms and instructions 861-4, 2005-35 I. State tax forms and instructions R. State tax forms and instructions B. State tax forms and instructions 429, available at www. State tax forms and instructions irs. State tax forms and instructions gov/irb/2005-35_IRB/ar14. State tax forms and instructions html. State tax forms and instructions Certain fringe benefits sourced on a geographical basis. State tax forms and instructions   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. State tax forms and instructions Housing. State tax forms and instructions Education. State tax forms and instructions Local transportation. State tax forms and instructions Tax reimbursement. State tax forms and instructions Hazardous or hardship duty pay. State tax forms and instructions Moving expense reimbursement. State tax forms and instructions For information on determining the source of the fringe benefits listed above, see Regulations section 1. State tax forms and instructions 861-4. State tax forms and instructions Alternative basis. State tax forms and instructions   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. State tax forms and instructions If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. State tax forms and instructions De minimis exception. State tax forms and instructions   There is an exception to the rule for determining the source of income earned in a possession. State tax forms and instructions Generally, you will not have income from a possession if during a tax year you: Are a U. State tax forms and instructions S. State tax forms and instructions citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. State tax forms and instructions This exception began with income earned during your 2008 tax year. State tax forms and instructions Pensions. State tax forms and instructions   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. State tax forms and instructions The contribution portion is sourced according to where services were performed that earned the pension. State tax forms and instructions The investment earnings portion is sourced according to the location of the pension trust. State tax forms and instructions Example. State tax forms and instructions You are a U. State tax forms and instructions S. State tax forms and instructions citizen who worked in Puerto Rico for a U. State tax forms and instructions S. State tax forms and instructions company. State tax forms and instructions All services were performed in Puerto Rico. State tax forms and instructions Upon retirement you remained in Puerto Rico and began receiving your pension from the U. State tax forms and instructions S. State tax forms and instructions pension trust of your employer. State tax forms and instructions Distributions from the U. State tax forms and instructions S. State tax forms and instructions pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. State tax forms and instructions S. State tax forms and instructions source income. State tax forms and instructions Investment Income This category includes such income as interest, dividends, rents, and royalties. State tax forms and instructions Interest income. State tax forms and instructions   The source of interest income is generally determined by the residence of the payer. State tax forms and instructions Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. State tax forms and instructions   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. State tax forms and instructions See Regulations section 1. State tax forms and instructions 937-2(i) for more information. State tax forms and instructions Dividends. State tax forms and instructions   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. State tax forms and instructions There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. State tax forms and instructions For more information, see Regulations section 1. State tax forms and instructions 937-2(g). State tax forms and instructions Rental income. State tax forms and instructions   Rents from property located in a relevant possession are treated as income from sources within that possession. State tax forms and instructions Royalties. State tax forms and instructions   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. State tax forms and instructions   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. State tax forms and instructions Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. State tax forms and instructions The most common situations are discussed below. State tax forms and instructions Real property. State tax forms and instructions   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. State tax forms and instructions The location of the property generally determines the source of income from the sale. State tax forms and instructions For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. State tax forms and instructions If, however, the home you sold was located in the United States, the gain is U. State tax forms and instructions S. State tax forms and instructions source income. State tax forms and instructions Personal property. State tax forms and instructions   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. State tax forms and instructions Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. State tax forms and instructions If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. State tax forms and instructions   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. State tax forms and instructions The rules applying to sales of inventory are discussed below. State tax forms and instructions For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. State tax forms and instructions Inventory. State tax forms and instructions   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. State tax forms and instructions The source of income from the sale of inventory depends on whether the inventory was purchased or produced. State tax forms and instructions Purchased. State tax forms and instructions   Income from the sale of inventory that you purchased is sourced where you sell the property. State tax forms and instructions Generally, this is where title to the property passes to the buyer. State tax forms and instructions Produced. State tax forms and instructions   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. State tax forms and instructions For information on making the allocation, see Regulations section 1. State tax forms and instructions 863-3(f). State tax forms and instructions Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. State tax forms and instructions S. State tax forms and instructions citizen or resident alien prior to becoming a bona fide resident of a possession. State tax forms and instructions You are subject to these special rules if you meet both of the following conditions. State tax forms and instructions For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. State tax forms and instructions For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). State tax forms and instructions If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. State tax forms and instructions Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. State tax forms and instructions S. State tax forms and instructions tax return. State tax forms and instructions (See chapter 3 for additional filing information. State tax forms and instructions ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. State tax forms and instructions These rules apply to dispositions after April 11, 2005. State tax forms and instructions For details, see Regulations section 1. State tax forms and instructions 937-2(f)(1) and Examples 1 and 2 of section 1. State tax forms and instructions 937-2(k). State tax forms and instructions Example 1. State tax forms and instructions In 2007, Cheryl Jones, a U. State tax forms and instructions S. State tax forms and instructions citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. State tax forms and instructions S. State tax forms and instructions corporation listed on the New York Stock Exchange. State tax forms and instructions On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. State tax forms and instructions Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. State tax forms and instructions On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. State tax forms and instructions On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. State tax forms and instructions Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. State tax forms and instructions The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. State tax forms and instructions This existing special rule applies if you are a U. State tax forms and instructions S. State tax forms and instructions citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. State tax forms and instructions S. State tax forms and instructions assets during the 10-year period beginning when you became a bona fide resident. State tax forms and instructions The gain is U. State tax forms and instructions S. State tax forms and instructions source income that generally is subject to U. State tax forms and instructions S. State tax forms and instructions tax if the property is either (1) located in the United States; (2) stock issued by a U. State tax forms and instructions S. State tax forms and instructions corporation or a debt obligation of a U. State tax forms and instructions S. State tax forms and instructions person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). State tax forms and instructions See chapter 3 for filing information. State tax forms and instructions Special election. State tax forms and instructions   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. State tax forms and instructions Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. State tax forms and instructions This election overrides both of the special rules discussed earlier. State tax forms and instructions   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. State tax forms and instructions Marketable securities. State tax forms and instructions   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. State tax forms and instructions Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. State tax forms and instructions S. State tax forms and instructions holding periods. State tax forms and instructions   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. State tax forms and instructions The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. State tax forms and instructions This is your gain (or loss) that is treated as being from sources within the relevant possession. State tax forms and instructions If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. State tax forms and instructions Example 2. State tax forms and instructions Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. State tax forms and instructions S. State tax forms and instructions and possession holding periods. State tax forms and instructions Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. State tax forms and instructions Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). State tax forms and instructions By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. State tax forms and instructions Other personal property. State tax forms and instructions   For personal property other than marketable securities, use a time-based allocation. State tax forms and instructions Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. State tax forms and instructions      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. State tax forms and instructions Example 3. State tax forms and instructions In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. State tax forms and instructions On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. State tax forms and instructions On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. State tax forms and instructions She had owned the interest for a total of 1,720 days. State tax forms and instructions Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. State tax forms and instructions The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). State tax forms and instructions By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. State tax forms and instructions Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. State tax forms and instructions Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. State tax forms and instructions These rules do not apply to amounts paid as salary or other compensation for services. State tax forms and instructions See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. State tax forms and instructions Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. State tax forms and instructions These circumstances are listed below. State tax forms and instructions You have an office or other fixed place of business in the relevant possession to which the income can be attributed. State tax forms and instructions That office or place of business is a material factor in producing the income. State tax forms and instructions The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. State tax forms and instructions An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. State tax forms and instructions The three kinds of income from sources outside the relevant possession to which these rules apply are the following. State tax forms and instructions Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. State tax forms and instructions Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. State tax forms and instructions Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. State tax forms and instructions Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. State tax forms and instructions Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. State tax forms and instructions Example. State tax forms and instructions Marcy Jackson is a bona fide resident of American Samoa. State tax forms and instructions Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. State tax forms and instructions A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. State tax forms and instructions Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. State tax forms and instructions The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. State tax forms and instructions However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. State tax forms and instructions Prev  Up  Next   Home   More Online Publications
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The State Tax Forms And Instructions

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