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State Tax Preparation

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State Tax Preparation

State tax preparation Publication 595 - Main Contents Table of Contents Capital Construction FundCCF Accounts Types of Accounts You Must Maintain Within a CCF Tax Treatment of CCF Deposits Tax Treatment of CCF Earnings Tax Treatment of CCF Withdrawals More Information How To Get Tax Help Capital Construction Fund The following sections discuss CCF accounts and the types of bookkeeping accounts you must maintain when you invest in a CCF account. State tax preparation They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. State tax preparation CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. State tax preparation Opening a CCF account. State tax preparation   If you are a U. State tax preparation S. State tax preparation citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. State tax preparation However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. State tax preparation This agreement will establish the following. State tax preparation Agreement vessels. State tax preparation Eligible vessels named in the agreement that will be the basis for the deferral of income tax. State tax preparation Planned use of withdrawals. State tax preparation Use of CCF funds to acquire, build, or rebuild a vessel. State tax preparation CCF depository. State tax preparation Where your CCF funds will be held. State tax preparation    You can request an application kit or get additional information from NMFS at the following address. State tax preparation NOAA/NMFS, Financial Services Division, F/MB5 Capital Construction Fund Program 1315 East-West Highway Silver Spring, MD 20910-3282    You can obtain information on the Capital Construction Fund Program at the following website: www. State tax preparation nmfs. State tax preparation noaa. State tax preparation gov/mb/financial_services/ccf. State tax preparation htm. State tax preparation    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. State tax preparation 204). State tax preparation Their fax number is (301) 713-1939. State tax preparation Eligible vessels. State tax preparation   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. State tax preparation For each type, certain requirements must be met. State tax preparation Vessel weighing 5 tons or more. State tax preparation   To be considered eligible, the vessel must meet all the following requirements. State tax preparation Be built or rebuilt in the United States. State tax preparation Be documented under the laws of the United States. State tax preparation Be used commercially in the fisheries of the United States. State tax preparation Be operated in the foreign or domestic commerce of the United States. State tax preparation Vessel weighing less than 5 tons. State tax preparation   A small vessel, weighing at least 2 net tons but less than 5 net tons, must meet all the following requirements to be considered eligible. State tax preparation Be built or rebuilt in the United States. State tax preparation Be owned by a U. State tax preparation S. State tax preparation citizen. State tax preparation Have a home port in the United States. State tax preparation Be used commercially in the fisheries of the United States. State tax preparation Deferring tax on CCF deposits and earnings. State tax preparation   You can use a CCF account to defer income tax by taking the following actions. State tax preparation Making deposits to your CCF account from taxable income. State tax preparation Excluding from income deposits assigned to certain accounts (discussed later). State tax preparation Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. State tax preparation Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. State tax preparation    Reporting requirements. State tax preparation Beginning with the tax year in which you establish your agreement, you must report annual deposit and withdrawal activity to the NMFS on NOAA Form 34-82. State tax preparation This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. State tax preparation For more information, contact the NMFS at the address or phone number given earlier. State tax preparation Types of Accounts You Must Maintain Within a CCF This section discusses the three types of bookkeeping accounts you must maintain when you invest in a CCF account. State tax preparation Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. State tax preparation Capital account. State tax preparation   The capital account consists primarily of amounts attributable to the following items. State tax preparation Allowable depreciation deductions for agreement vessels. State tax preparation Any nontaxable return of capital from either (a) or (b), below. State tax preparation The sale or other disposition of agreement vessels. State tax preparation Insurance or indemnity proceeds attributable to agreement vessels. State tax preparation Any tax-exempt interest earned on state or local bonds in your CCF account. State tax preparation Capital gain account. State tax preparation   The capital gain account consists of amounts attributable to the following items reduced by any capital losses from assets held in your CCF account for more than 6 months. State tax preparation Any capital gain from either of the following sources. State tax preparation The sale or other disposition of agreement vessels held for more than 6 months. State tax preparation Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. State tax preparation Any capital gain from assets held in your CCF account for more than 6 months. State tax preparation Ordinary income account. State tax preparation   The ordinary income account consists of amounts attributable to the following items. State tax preparation Any earnings (without regard to the carryback of any net operating or net capital loss) from the operation of agreement vessels in the fisheries of the United States or in the foreign or domestic commerce of the United States. State tax preparation Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. State tax preparation The sale or other disposition of agreement vessels held for 6 months or less. State tax preparation Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. State tax preparation Any capital gain from assets held in your CCF account for 6 months or less. State tax preparation Any ordinary income (such as depreciation recapture) from either of the following sources. State tax preparation The sale or other disposition of agreement vessels. State tax preparation Insurance or indemnity proceeds attributable to agreement vessels. State tax preparation Any interest (not including tax-exempt interest from state and local bonds), most dividends, and other ordinary income earned on the assets in your CCF account. State tax preparation Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. State tax preparation Capital gains. State tax preparation   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. State tax preparation This treatment applies to either of the following transactions. State tax preparation The sale or other disposition of an agreement vessel. State tax preparation The receipt of insurance or indemnity proceeds attributable to an agreement vessel. State tax preparation Depreciation recapture. State tax preparation   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. State tax preparation This treatment applies to either of the following transactions. State tax preparation The sale or other disposition of an agreement vessel. State tax preparation The receipt of insurance or indemnity proceeds attributable to an agreement vessel. State tax preparation Earnings from operations. State tax preparation   Report earnings from the operation of agreement vessels on your Schedule C or C-EZ (Form 1040) even if you deposit part of these earnings into your CCF account. State tax preparation You subtract any part of the earnings you deposited into your CCF account from the amount you would otherwise enter as taxable income on Form 1040, line 43 (for 2005). State tax preparation Next to line 43, write “CCF” and the amount of the deposits. State tax preparation Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). State tax preparation If you deposit earnings from operations into your CCF account and you must complete other forms such as Form 6251, Alternative Minimum Tax (Individuals), or a worksheet for Schedule D (Form 1040), you will need to make an extra computation. State tax preparation When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. State tax preparation Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. State tax preparation Self-employment tax. State tax preparation   You must use your net profit or loss from your fishing business to figure your self-employment tax. State tax preparation Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. State tax preparation    Partnerships and S corporations. State tax preparation The deduction for partnership earnings from operations deposited into a CCF account is separately stated on Schedule K (Form 1065), line 13d, and allocated to the partners on Schedule K-1 (Form 1065), box 13 (for 2005). State tax preparation   The deduction for S corporation earnings deposited into a CCF account is separately stated on Schedule K (Form 1120S), line 12d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 12 (for 2005). State tax preparation Tax Treatment of CCF Earnings This section explains the tax treatment of the earnings from the assets in your CCF account when the earnings are redeposited or left in your account. State tax preparation However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. State tax preparation Capital gains. State tax preparation   Do not report any capital gains from the sale of capital assets held in your CCF account. State tax preparation This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. State tax preparation However, you should attach a statement to your tax return to list the payers and the amounts and to identify the capital gains as “CCF account earnings. State tax preparation ” Interest and dividends. State tax preparation   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. State tax preparation However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. State tax preparation ”   If you are required to file Schedule B (Form 1040), you can add these earnings to the list of payers and amounts on line 1 or line 5 and identify them as “CCF earnings. State tax preparation ” Then, subtract the same amounts from the list and identify them as “CCF deposits. State tax preparation ” Tax-exempt interest. State tax preparation   Do not report tax-exempt interest from state or local bonds you held in your CCF account. State tax preparation You are not required to report this interest on Form 1040, line 8b. State tax preparation Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. State tax preparation Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. State tax preparation Acquiring, building, or rebuilding qualified vessels (defined next). State tax preparation Making principal payments on the mortgage of a qualified vessel. State tax preparation NMFS will not approve amounts withdrawn to purchase nets not continuously attached to the vessel, such as seine nets, gill set-nets, and gill drift-nets. State tax preparation NMFS will approve amounts withdrawn to purchase trawl nets. State tax preparation Qualified vessel. State tax preparation   This is any vessel that meets all of the following requirements. State tax preparation The vessel was built or rebuilt in the United States. State tax preparation The vessel is documented under the laws of the United States. State tax preparation The person maintaining the CCF account agrees with the Secretary of Commerce that the vessel will be operated in United States foreign trade, Great Lakes trade, noncontiguous domestic trade, or the fisheries of the United States. State tax preparation How to determine the source of qualified withdrawals. State tax preparation   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. State tax preparation The capital account. State tax preparation The capital gain account. State tax preparation The ordinary income account. State tax preparation Excluding qualified withdrawals from tax. State tax preparation   Do not report on your income tax return any qualified withdrawals from your CCF account. State tax preparation Reduce the depreciable basis of fishing vessels you acquire, build, or rebuild when you make a qualified withdrawal from either the capital gain or the ordinary income account. State tax preparation Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. State tax preparation Qualified withdrawals are defined under Qualified Withdrawals, earlier. State tax preparation Examples. State tax preparation   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. State tax preparation Amounts remaining in a CCF account upon termination of your agreement with NMFS. State tax preparation Amounts you withdraw and use to make principal payments on the mortgage of a vessel if the basis of that vessel and the bases of other vessels you own have already been reduced to zero. State tax preparation Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. State tax preparation You will generally be given 3 years to revise your plans to cover this excess balance. State tax preparation Amounts you leave in your account for more than 25 years. State tax preparation There is a graduated schedule under which the percentage applied to determine the amount of the nonqualified withdrawal increases from 20% in the 26th year to 100% in the 30th year. State tax preparation How to determine the source of nonqualified withdrawals. State tax preparation    When you make a nonqualified withdrawal from your CCF account, the amount is treated as being withdrawn in the following order from the accounts listed below. State tax preparation The ordinary income account. State tax preparation The capital gain account. State tax preparation The capital account. State tax preparation Paying tax on nonqualified withdrawals. State tax preparation   In general, nonqualified withdrawals are taxed separately from your other gross income and at the highest marginal tax rate in effect for the year of withdrawal. State tax preparation However, nonqualified withdrawals treated as made from the capital gain account are taxed at a rate that cannot exceed 15% for individuals and 34% for corporations. State tax preparation    Partnerships and S corporations. State tax preparation Taxable nonqualified partnership withdrawals are separately stated on Schedule K (Form 1065), line 20c, and allocated to the partners on Schedule K-1 (Form 1065), box 20 (for 2005). State tax preparation Taxable nonqualified withdrawals by an S corporation are separately stated on Schedule K (Form 1120S), line 17d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 17. State tax preparation Interest. State tax preparation   You must pay interest on the additional tax due to nonqualified withdrawals that are treated as made from either the ordinary income or the capital gain account. State tax preparation The interest period begins on the last date for paying tax for the year for which you deposited the amount you withdrew from your CCF account. State tax preparation The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. State tax preparation The interest rate on the nonqualified withdrawal is simple interest. State tax preparation The rate is subject to change annually and is published in the Federal Register. State tax preparation    You also can call NMFS at (301) 713-2393 (ext. State tax preparation 204) to get the current interest rate. State tax preparation Interest deduction. State tax preparation   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. State tax preparation Reporting the additional tax and interest. State tax preparation   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. State tax preparation Include the tax and interest on Form 1040, line 63 (for 2005). State tax preparation To the left of line 63, write in the amount of tax and interest and “CCF. State tax preparation ” Tax benefit rule. State tax preparation   If any portion of your nonqualified withdrawal is properly attributable to contributions (not earnings on the contributions) you made to the CCF account that did not reduce your tax liability for any tax year prior to the withdrawal year, the following tax treatment applies. State tax preparation The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. State tax preparation That part is allowed as a net operating loss deduction. State tax preparation More Information This section briefly discussed the CCF program. State tax preparation For more detailed information, see the following legislative authorities. State tax preparation Section 607 of the Merchant Marine Act of 1936, as amended (46 U. State tax preparation S. State tax preparation C. State tax preparation 1177). State tax preparation Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. State tax preparation F. State tax preparation R. State tax preparation , Part 259). State tax preparation Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. State tax preparation F. State tax preparation R. State tax preparation , Part 3). State tax preparation Section 7518 of the Internal Revenue Code (IRC 7518). State tax preparation The application kit you can obtain from NMFS at the address or phone number given earlier may contain copies of some of these sources of additional information. State tax preparation Also, see their web page at www. State tax preparation nmfs. State tax preparation noaa. State tax preparation gov/mb/financial_services/ccf. State tax preparation htm. State tax preparation How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. State tax preparation By selecting the method that is best for you, you will have quick and easy access to tax help. State tax preparation Contacting your Taxpayer Advocate. State tax preparation   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. State tax preparation   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. State tax preparation While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. State tax preparation   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778, Call, write, or fax the Taxpayer Advocate office in your area, Call 1-800-829-4059 if you are a TTY/TDD user, or Visit www. State tax preparation irs. State tax preparation gov/advocate. State tax preparation   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). State tax preparation Free tax services. State tax preparation   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. State tax preparation It contains a list of free tax publications and an index of tax topics. State tax preparation It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. State tax preparation Internet. State tax preparation You can access the IRS website 24 hours a day, 7 days a week, at www. State tax preparation irs. State tax preparation gov to: E-file your return. State tax preparation Find out about commercial tax preparation and e-file services available free to eligible taxpayers. State tax preparation Check the status of your refund. State tax preparation Click on Where's My Refund. State tax preparation Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). State tax preparation Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. State tax preparation Download forms, instructions, and publications. State tax preparation Order IRS products online. State tax preparation Research your tax questions online. State tax preparation Search publications online by topic or keyword. State tax preparation View Internal Revenue Bulletins (IRBs) published in the last few years. State tax preparation Figure your withholding allowances using our Form W-4 calculator. State tax preparation Sign up to receive local and national tax news by email. State tax preparation Get information on starting and operating a small business. State tax preparation Phone. State tax preparation Many services are available by phone. State tax preparation Ordering forms, instructions, and publications. State tax preparation Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. State tax preparation You should receive your order within 10 days. State tax preparation Asking tax questions. State tax preparation Call the IRS with your tax questions at 1-800-829-1040. State tax preparation Solving problems. State tax preparation You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. State tax preparation An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. State tax preparation Call your local Taxpayer Assistance Center for an appointment. State tax preparation To find the number, go to www. State tax preparation irs. State tax preparation gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State tax preparation TTY/TDD equipment. State tax preparation If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. State tax preparation TeleTax topics. State tax preparation Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. State tax preparation Refund information. State tax preparation If you would like to check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information and follow the recorded instructions or call 1-800-829-1954. State tax preparation Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). State tax preparation Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. State tax preparation Evaluating the quality of our telephone services. State tax preparation To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. State tax preparation One method is for a second IRS representative to sometimes listen in on or record telephone calls. State tax preparation Another is to ask some callers to complete a short survey at the end of the call. State tax preparation Walk-in. State tax preparation Many products and services are available on a walk-in basis. State tax preparation Products. State tax preparation You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax preparation Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. State tax preparation Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. State tax preparation Services. State tax preparation You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. State tax preparation An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. State tax preparation If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. State tax preparation No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. State tax preparation A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. State tax preparation To find the number, go to www. State tax preparation irs. State tax preparation gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State tax preparation Mail. State tax preparation You can send your order for forms, instructions, and publications to the address below and receive a response within 10 business days after your request is received. State tax preparation National Distribution Center P. State tax preparation O. State tax preparation Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. State tax preparation You can order Publication 1796, IRS Tax Products on CD-ROM, and obtain: A CD that is released twice so you have the latest products. State tax preparation The first release ships in late December and the final release ships in late February. State tax preparation Current-year forms, instructions, and publications. State tax preparation Prior-year forms, instructions, and publications. State tax preparation Tax Map: an electronic research tool and finding aid. State tax preparation Tax law frequently asked questions (FAQs). State tax preparation Tax Topics from the IRS telephone response system. State tax preparation Fill-in, print, and save features for most tax forms. State tax preparation Internal Revenue Bulletins. State tax preparation Toll-free and email technical support. State tax preparation Buy the CD-ROM from National Technical Information Service (NTIS) at www. State tax preparation irs. State tax preparation gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee). State tax preparation CD-ROM for small businesses. State tax preparation Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. State tax preparation This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. State tax preparation All the business tax forms, instructions, and publications needed to successfully manage a business. State tax preparation Tax law changes. State tax preparation IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. State tax preparation Web links to various government agencies, business associations, and IRS organizations. State tax preparation “Rate the Product” survey—your opportunity to suggest changes for future editions. State tax preparation An updated version of this CD is available each year in early April. State tax preparation You can get a free copy by calling 1-800-829-3676 or by visiting www. State tax preparation irs. State tax preparation gov/smallbiz. State tax preparation Prev  Up  Next   Home   More Online Publications
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State tax preparation 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 preparation . State tax preparation What is the difference between a resident alien and a nonresident alien for tax purposes? . State tax preparation 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 preparation I am a student with an F-1 Visa. State tax preparation I was told that I was an exempt individual. State tax preparation Does this mean I am exempt from paying U. State tax preparation S. State tax preparation tax? . State tax preparation I am a resident alien. State tax preparation Can I claim any treaty benefits? . State tax preparation I am a nonresident alien with no dependents. State tax preparation I am working temporarily for a U. State tax preparation S. State tax preparation company. State tax preparation What return do I file? . State tax preparation I came to the United States on June 30th of last year. State tax preparation I have an H-1B Visa. State tax preparation What is my tax status, resident alien or nonresident alien? What tax return do I file? . State tax preparation When is my Form 1040NR due? . State tax preparation My spouse is a nonresident alien. State tax preparation Does he need a social security number? . State tax preparation I am a nonresident alien. State tax preparation Can I file a joint return with my spouse? . State tax preparation I have an H-1B Visa and my husband has an F-1 Visa. State tax preparation We both lived in the United States all of last year and had income. State tax preparation What kind of form should we file? Do we file separate returns or a joint return? . State tax preparation Is a dual-resident taxpayer the same as a dual-status taxpayer? . State tax preparation I am a nonresident alien and invested money in the U. State tax preparation S. State tax preparation stock market through a U. State tax preparation S. State tax preparation brokerage company. State tax preparation Are the dividends and the capital gains taxable? If yes, how are they taxed? . State tax preparation I am a nonresident alien. State tax preparation I receive U. State tax preparation S. State tax preparation social security benefits. State tax preparation Are my benefits taxable? . State tax preparation Do I have to pay taxes on my scholarship? . State tax preparation I am a nonresident alien. State tax preparation Can I claim the standard deduction? . State tax preparation I am a dual-status taxpayer. State tax preparation Can I claim the standard deduction? . State tax preparation I am filing Form 1040NR. State tax preparation Can I claim itemized deductions? . State tax preparation I am not a U. State tax preparation S. State tax preparation citizen. State tax preparation What exemptions can I claim? . State tax preparation What exemptions can I claim as a dual-status taxpayer? . State tax preparation I am single with a dependent child. State tax preparation I was a dual-status alien in 2013. State tax preparation Can I claim the earned income credit on my 2013 tax return? . State tax preparation I am a nonresident alien student. State tax preparation Can I claim an education credit on my Form 1040NR? . State tax preparation I am a nonresident alien, temporarily working in the U. State tax preparation S. State tax preparation under a J visa. State tax preparation Am I subject to social security and Medicare taxes? . State tax preparation I am a nonresident alien student. State tax preparation Social security taxes were withheld from my pay in error. State tax preparation How do I get a refund of these taxes? . State tax preparation I am an alien who will be leaving the United States. State tax preparation What forms do I have to file before I leave? . State tax preparation I filed a Form 1040-C when I left the United States. State tax preparation Do I still have to file an annual U. State tax preparation S. State tax preparation tax return? . State tax preparation 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 preparation S. State tax preparation citizen. State tax preparation Aliens are classified as resident aliens and nonresident aliens. State tax preparation Resident aliens are taxed on their worldwide income, the same as U. State tax preparation S. State tax preparation citizens. State tax preparation Nonresident aliens are taxed only on their U. State tax preparation S. State tax preparation source income and certain foreign source income that is effectively connected with a U. State tax preparation S. State tax preparation trade or business. State tax preparation The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. State tax preparation These are the same rates that apply to U. State tax preparation S. State tax preparation citizens and residents. State tax preparation Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. State tax preparation The term “exempt individual” does not refer to someone exempt from U. State tax preparation S. State tax preparation tax. State tax preparation 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 preparation See chapter 1 . State tax preparation Generally, you cannot claim tax treaty benefits as a resident alien. State tax preparation However, there are exceptions. State tax preparation See Effect of Tax Treaties in chapter 1. State tax preparation See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. State tax preparation 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 preparation S. State tax preparation source income on which tax was not fully paid by the amount withheld. State tax preparation 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 preparation You were a dual-status alien last year. State tax preparation 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 preparation However, for the part of the year that you were not present in the United States, you are a nonresident. State tax preparation File Form 1040. State tax preparation Print “Dual-Status Return” across the top. State tax preparation Attach a statement showing your U. State tax preparation S. State tax preparation source income for the part of the year you were a nonresident. State tax preparation You may use Form 1040NR as the statement. State tax preparation Print “Dual-Status Statement” across the top. State tax preparation See First Year of Residency in chapter 1 for rules on determining your residency starting date. State tax preparation If you are an employee and you receive wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. State tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. State tax preparation If you are not an employee who receives wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. State tax preparation For the 2013 calendar year, file your return by June 16, 2014. State tax preparation For more information on when and where to file, see chapter 7 . State tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. State tax preparation 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 preparation If you are a U. State tax preparation S. State tax preparation 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 preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. State tax preparation See Identification Number in chapter 5 for more information. State tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. State tax preparation However, nonresident aliens married to U. State tax preparation S. State tax preparation citizens or residents can choose to be treated as U. State tax preparation S. State tax preparation residents and file joint returns. State tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. State tax preparation 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 preparation 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 preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. State tax preparation Your husband must file Form 1040NR or 1040NR-EZ. State tax preparation No. State tax preparation 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 preparation See Effect of Tax Treaties in chapter 1. State tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. State tax preparation See chapter 6 . State tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. State tax preparation S. State tax preparation trade or business. State tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. State tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. State tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. State tax preparation The brokerage company or payor of the dividends should withhold this tax at source. State tax preparation 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 preparation If the capital gains and dividends are effectively connected with a U. State tax preparation S. State tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. State tax preparation S. State tax preparation citizens and residents. State tax preparation If you are a nonresident alien, 85% of any U. State tax preparation S. State tax preparation 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 preparation See The 30% Tax in chapter 4. State tax preparation If you are a nonresident alien and the scholarship is not from U. State tax preparation S. State tax preparation sources, it is not subject to U. State tax preparation S. State tax preparation tax. State tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. State tax preparation S. State tax preparation sources. State tax preparation If your scholarship is from U. State tax preparation S. State tax preparation sources or you are a resident alien, your scholarship is subject to U. State tax preparation S. State tax preparation tax according to the following rules. State tax preparation 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 preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. State tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. State tax preparation If you are not a candidate for a degree, your scholarship is taxable. State tax preparation Nonresident aliens cannot claim the standard deduction. State tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. State tax preparation You cannot claim the standard deduction allowed on Form 1040. State tax preparation However, you can itemize any allowable deductions. State tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. State tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. State tax preparation S. State tax preparation trade or business. State tax preparation See Itemized Deductions in chapter 5. State tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. State tax preparation S. State tax preparation citizens. State tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. State tax preparation S. State tax preparation tax return. State tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. State tax preparation S. State tax preparation nationals; and for students and business apprentices from India. State tax preparation See Exemptions in chapter 5. State tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. State tax preparation 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 preparation 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 preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. State tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. State tax preparation See chapter 6 for more information on dual-status aliens. State tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. State tax preparation However, if you are married and choose to file a joint return with a U. State tax preparation S. State tax preparation citizen or resident spouse, you may be eligible for these credits. State tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation 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 preparation See Social Security and Medicare Taxes in chapter 8. State tax preparation 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 preparation 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 preparation Do not use Form 843 to request a refund of Additional Medicare Tax. State tax preparation See Refund of Taxes Withheld in Error in chapter 8. State tax preparation Before leaving the United States, aliens generally must obtain a certificate of compliance. State tax preparation 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 preparation You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. State tax preparation These forms are discussed in chapter 11. State tax preparation Form 1040-C is not an annual U. State tax preparation S. State tax preparation income tax return. State tax preparation 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 preparation Chapters 5 and 7 discuss filing an annual U. State tax preparation S. State tax preparation income tax return. State tax preparation . State tax preparation 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 preparation These are the same rates that apply to U. State tax preparation S. State tax preparation citizens and residents. State tax preparation Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. State tax preparation The term “exempt individual” does not refer to someone exempt from U. State tax preparation S. State tax preparation tax. State tax preparation 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 preparation See chapter 1 . State tax preparation Generally, you cannot claim tax treaty benefits as a resident alien. State tax preparation However, there are exceptions. State tax preparation See Effect of Tax Treaties in chapter 1. State tax preparation See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. State tax preparation 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 preparation S. State tax preparation source income on which tax was not fully paid by the amount withheld. State tax preparation 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 preparation You were a dual-status alien last year. State tax preparation 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 preparation However, for the part of the year that you were not present in the United States, you are a nonresident. State tax preparation File Form 1040. State tax preparation Print “Dual-Status Return” across the top. State tax preparation Attach a statement showing your U. State tax preparation S. State tax preparation source income for the part of the year you were a nonresident. State tax preparation You may use Form 1040NR as the statement. State tax preparation Print “Dual-Status Statement” across the top. State tax preparation See First Year of Residency in chapter 1 for rules on determining your residency starting date. State tax preparation If you are an employee and you receive wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. State tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. State tax preparation If you are not an employee who receives wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. State tax preparation For the 2013 calendar year, file your return by June 16, 2014. State tax preparation For more information on when and where to file, see chapter 7 . State tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. State tax preparation 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 preparation If you are a U. State tax preparation S. State tax preparation 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 preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. State tax preparation See Identification Number in chapter 5 for more information. State tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. State tax preparation However, nonresident aliens married to U. State tax preparation S. State tax preparation citizens or residents can choose to be treated as U. State tax preparation S. State tax preparation residents and file joint returns. State tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. State tax preparation 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 preparation 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 preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. State tax preparation Your husband must file Form 1040NR or 1040NR-EZ. State tax preparation No. State tax preparation 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 preparation See Effect of Tax Treaties in chapter 1. State tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. State tax preparation See chapter 6 . State tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. State tax preparation S. State tax preparation trade or business. State tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. State tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. State tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. State tax preparation The brokerage company or payor of the dividends should withhold this tax at source. State tax preparation 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 preparation If the capital gains and dividends are effectively connected with a U. State tax preparation S. State tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. State tax preparation S. State tax preparation citizens and residents. State tax preparation If you are a nonresident alien, 85% of any U. State tax preparation S. State tax preparation 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 preparation See The 30% Tax in chapter 4. State tax preparation If you are a nonresident alien and the scholarship is not from U. State tax preparation S. State tax preparation sources, it is not subject to U. State tax preparation S. State tax preparation tax. State tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. State tax preparation S. State tax preparation sources. State tax preparation If your scholarship is from U. State tax preparation S. State tax preparation sources or you are a resident alien, your scholarship is subject to U. State tax preparation S. State tax preparation tax according to the following rules. State tax preparation 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 preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. State tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. State tax preparation If you are not a candidate for a degree, your scholarship is taxable. State tax preparation Nonresident aliens cannot claim the standard deduction. State tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. State tax preparation You cannot claim the standard deduction allowed on Form 1040. State tax preparation However, you can itemize any allowable deductions. State tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. State tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. State tax preparation S. State tax preparation trade or business. State tax preparation See Itemized Deductions in chapter 5. State tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. State tax preparation S. State tax preparation citizens. State tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. State tax preparation S. State tax preparation tax return. State tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. State tax preparation S. State tax preparation nationals; and for students and business apprentices from India. State tax preparation See Exemptions in chapter 5. State tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. State tax preparation 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 preparation 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 preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. State tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. State tax preparation See chapter 6 for more information on dual-status aliens. State tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. State tax preparation However, if you are married and choose to file a joint return with a U. State tax preparation S. State tax preparation citizen or resident spouse, you may be eligible for these credits. State tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation 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 preparation See Social Security and Medicare Taxes in chapter 8. State tax preparation 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 preparation 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 preparation Do not use Form 843 to request a refund of Additional Medicare Tax. State tax preparation See Refund of Taxes Withheld in Error in chapter 8. State tax preparation Before leaving the United States, aliens generally must obtain a certificate of compliance. State tax preparation 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 preparation You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. State tax preparation These forms are discussed in chapter 11. State tax preparation Form 1040-C is not an annual U. State tax preparation S. State tax preparation income tax return. State tax preparation 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 preparation Chapters 5 and 7 discuss filing an annual U. State tax preparation S. State tax preparation income tax return. State tax preparation . State tax preparation I am a student with an F-1 Visa. State tax preparation I was told that I was an exempt individual. State tax preparation Does this mean I am exempt from paying U. State tax preparation S. State tax preparation tax? The term “exempt individual” does not refer to someone exempt from U. State tax preparation S. State tax preparation tax. State tax preparation 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 preparation See chapter 1 . State tax preparation Generally, you cannot claim tax treaty benefits as a resident alien. State tax preparation However, there are exceptions. State tax preparation See Effect of Tax Treaties in chapter 1. State tax preparation See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. State tax preparation 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 preparation S. State tax preparation source income on which tax was not fully paid by the amount withheld. State tax preparation 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 preparation You were a dual-status alien last year. State tax preparation 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 preparation However, for the part of the year that you were not present in the United States, you are a nonresident. State tax preparation File Form 1040. State tax preparation Print “Dual-Status Return” across the top. State tax preparation Attach a statement showing your U. State tax preparation S. State tax preparation source income for the part of the year you were a nonresident. State tax preparation You may use Form 1040NR as the statement. State tax preparation Print “Dual-Status Statement” across the top. State tax preparation See First Year of Residency in chapter 1 for rules on determining your residency starting date. State tax preparation If you are an employee and you receive wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. State tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. State tax preparation If you are not an employee who receives wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. State tax preparation For the 2013 calendar year, file your return by June 16, 2014. State tax preparation For more information on when and where to file, see chapter 7 . State tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. State tax preparation 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 preparation If you are a U. State tax preparation S. State tax preparation 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 preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. State tax preparation See Identification Number in chapter 5 for more information. State tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. State tax preparation However, nonresident aliens married to U. State tax preparation S. State tax preparation citizens or residents can choose to be treated as U. State tax preparation S. State tax preparation residents and file joint returns. State tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. State tax preparation 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 preparation 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 preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. State tax preparation Your husband must file Form 1040NR or 1040NR-EZ. State tax preparation No. State tax preparation 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 preparation See Effect of Tax Treaties in chapter 1. State tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. State tax preparation See chapter 6 . State tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. State tax preparation S. State tax preparation trade or business. State tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. State tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. State tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. State tax preparation The brokerage company or payor of the dividends should withhold this tax at source. State tax preparation 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 preparation If the capital gains and dividends are effectively connected with a U. State tax preparation S. State tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. State tax preparation S. State tax preparation citizens and residents. State tax preparation If you are a nonresident alien, 85% of any U. State tax preparation S. State tax preparation 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 preparation See The 30% Tax in chapter 4. State tax preparation If you are a nonresident alien and the scholarship is not from U. State tax preparation S. State tax preparation sources, it is not subject to U. State tax preparation S. State tax preparation tax. State tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. State tax preparation S. State tax preparation sources. State tax preparation If your scholarship is from U. State tax preparation S. State tax preparation sources or you are a resident alien, your scholarship is subject to U. State tax preparation S. State tax preparation tax according to the following rules. State tax preparation 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 preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. State tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. State tax preparation If you are not a candidate for a degree, your scholarship is taxable. State tax preparation Nonresident aliens cannot claim the standard deduction. State tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. State tax preparation You cannot claim the standard deduction allowed on Form 1040. State tax preparation However, you can itemize any allowable deductions. State tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. State tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. State tax preparation S. State tax preparation trade or business. State tax preparation See Itemized Deductions in chapter 5. State tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. State tax preparation S. State tax preparation citizens. State tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. State tax preparation S. State tax preparation tax return. State tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. State tax preparation S. State tax preparation nationals; and for students and business apprentices from India. State tax preparation See Exemptions in chapter 5. State tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. State tax preparation 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 preparation 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 preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. State tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. State tax preparation See chapter 6 for more information on dual-status aliens. State tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. State tax preparation However, if you are married and choose to file a joint return with a U. State tax preparation S. State tax preparation citizen or resident spouse, you may be eligible for these credits. State tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation 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 preparation See Social Security and Medicare Taxes in chapter 8. State tax preparation 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 preparation 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 preparation Do not use Form 843 to request a refund of Additional Medicare Tax. State tax preparation See Refund of Taxes Withheld in Error in chapter 8. State tax preparation Before leaving the United States, aliens generally must obtain a certificate of compliance. State tax preparation 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 preparation You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. State tax preparation These forms are discussed in chapter 11. State tax preparation Form 1040-C is not an annual U. State tax preparation S. State tax preparation income tax return. State tax preparation 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 preparation Chapters 5 and 7 discuss filing an annual U. State tax preparation S. State tax preparation income tax return. State tax preparation . State tax preparation I am a resident alien. State tax preparation Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. State tax preparation However, there are exceptions. State tax preparation See Effect of Tax Treaties in chapter 1. State tax preparation See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. State tax preparation 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 preparation S. State tax preparation source income on which tax was not fully paid by the amount withheld. State tax preparation 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 preparation You were a dual-status alien last year. State tax preparation 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 preparation However, for the part of the year that you were not present in the United States, you are a nonresident. State tax preparation File Form 1040. State tax preparation Print “Dual-Status Return” across the top. State tax preparation Attach a statement showing your U. State tax preparation S. State tax preparation source income for the part of the year you were a nonresident. State tax preparation You may use Form 1040NR as the statement. State tax preparation Print “Dual-Status Statement” across the top. State tax preparation See First Year of Residency in chapter 1 for rules on determining your residency starting date. State tax preparation If you are an employee and you receive wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. State tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. State tax preparation If you are not an employee who receives wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. State tax preparation For the 2013 calendar year, file your return by June 16, 2014. State tax preparation For more information on when and where to file, see chapter 7 . State tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. State tax preparation 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 preparation If you are a U. State tax preparation S. State tax preparation 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 preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. State tax preparation See Identification Number in chapter 5 for more information. State tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. State tax preparation However, nonresident aliens married to U. State tax preparation S. State tax preparation citizens or residents can choose to be treated as U. State tax preparation S. State tax preparation residents and file joint returns. State tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. State tax preparation 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 preparation 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 preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. State tax preparation Your husband must file Form 1040NR or 1040NR-EZ. State tax preparation No. State tax preparation 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 preparation See Effect of Tax Treaties in chapter 1. State tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. State tax preparation See chapter 6 . State tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. State tax preparation S. State tax preparation trade or business. State tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. State tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. State tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. State tax preparation The brokerage company or payor of the dividends should withhold this tax at source. State tax preparation 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 preparation If the capital gains and dividends are effectively connected with a U. State tax preparation S. State tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. State tax preparation S. State tax preparation citizens and residents. State tax preparation If you are a nonresident alien, 85% of any U. State tax preparation S. State tax preparation 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 preparation See The 30% Tax in chapter 4. State tax preparation If you are a nonresident alien and the scholarship is not from U. State tax preparation S. State tax preparation sources, it is not subject to U. State tax preparation S. State tax preparation tax. State tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. State tax preparation S. State tax preparation sources. State tax preparation If your scholarship is from U. State tax preparation S. State tax preparation sources or you are a resident alien, your scholarship is subject to U. State tax preparation S. State tax preparation tax according to the following rules. State tax preparation 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 preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. State tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. State tax preparation If you are not a candidate for a degree, your scholarship is taxable. State tax preparation Nonresident aliens cannot claim the standard deduction. State tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. State tax preparation You cannot claim the standard deduction allowed on Form 1040. State tax preparation However, you can itemize any allowable deductions. State tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. State tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. State tax preparation S. State tax preparation trade or business. State tax preparation See Itemized Deductions in chapter 5. State tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. State tax preparation S. State tax preparation citizens. State tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. State tax preparation S. State tax preparation tax return. State tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. State tax preparation S. State tax preparation nationals; and for students and business apprentices from India. State tax preparation See Exemptions in chapter 5. State tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. State tax preparation 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 preparation 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 preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. State tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. State tax preparation See chapter 6 for more information on dual-status aliens. State tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. State tax preparation However, if you are married and choose to file a joint return with a U. State tax preparation S. State tax preparation citizen or resident spouse, you may be eligible for these credits. State tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation 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 preparation See Social Security and Medicare Taxes in chapter 8. State tax preparation 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 preparation 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 preparation Do not use Form 843 to request a refund of Additional Medicare Tax. State tax preparation See Refund of Taxes Withheld in Error in chapter 8. State tax preparation Before leaving the United States, aliens generally must obtain a certificate of compliance. State tax preparation 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 preparation You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. State tax preparation These forms are discussed in chapter 11. State tax preparation Form 1040-C is not an annual U. State tax preparation S. State tax preparation income tax return. State tax preparation 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 preparation Chapters 5 and 7 discuss filing an annual U. State tax preparation S. State tax preparation income tax return. State tax preparation . State tax preparation I am a nonresident alien with no dependents. State tax preparation I am working temporarily for a U. State tax preparation S. State tax preparation company. State tax preparation 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 preparation S. State tax preparation source income on which tax was not fully paid by the amount withheld. State tax preparation 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 preparation You were a dual-status alien last year. State tax preparation 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 preparation However, for the part of the year that you were not present in the United States, you are a nonresident. State tax preparation File Form 1040. State tax preparation Print “Dual-Status Return” across the top. State tax preparation Attach a statement showing your U. State tax preparation S. State tax preparation source income for the part of the year you were a nonresident. State tax preparation You may use Form 1040NR as the statement. State tax preparation Print “Dual-Status Statement” across the top. State tax preparation See First Year of Residency in chapter 1 for rules on determining your residency starting date. State tax preparation If you are an employee and you receive wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. State tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. State tax preparation If you are not an employee who receives wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. State tax preparation For the 2013 calendar year, file your return by June 16, 2014. State tax preparation For more information on when and where to file, see chapter 7 . State tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. State tax preparation 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 preparation If you are a U. State tax preparation S. State tax preparation 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 preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. State tax preparation See Identification Number in chapter 5 for more information. State tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. State tax preparation However, nonresident aliens married to U. State tax preparation S. State tax preparation citizens or residents can choose to be treated as U. State tax preparation S. State tax preparation residents and file joint returns. State tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. State tax preparation 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 preparation 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 preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. State tax preparation Your husband must file Form 1040NR or 1040NR-EZ. State tax preparation No. State tax preparation 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 preparation See Effect of Tax Treaties in chapter 1. State tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. State tax preparation See chapter 6 . State tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. State tax preparation S. State tax preparation trade or business. State tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. State tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. State tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. State tax preparation The brokerage company or payor of the dividends should withhold this tax at source. State tax preparation 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 preparation If the capital gains and dividends are effectively connected with a U. State tax preparation S. State tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. State tax preparation S. State tax preparation citizens and residents. State tax preparation If you are a nonresident alien, 85% of any U. State tax preparation S. State tax preparation 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 preparation See The 30% Tax in chapter 4. State tax preparation If you are a nonresident alien and the scholarship is not from U. State tax preparation S. State tax preparation sources, it is not subject to U. State tax preparation S. State tax preparation tax. State tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. State tax preparation S. State tax preparation sources. State tax preparation If your scholarship is from U. State tax preparation S. State tax preparation sources or you are a resident alien, your scholarship is subject to U. State tax preparation S. State tax preparation tax according to the following rules. State tax preparation 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 preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. State tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. State tax preparation If you are not a candidate for a degree, your scholarship is taxable. State tax preparation Nonresident aliens cannot claim the standard deduction. State tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. State tax preparation You cannot claim the standard deduction allowed on Form 1040. State tax preparation However, you can itemize any allowable deductions. State tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. State tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. State tax preparation S. State tax preparation trade or business. State tax preparation See Itemized Deductions in chapter 5. State tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. State tax preparation S. State tax preparation citizens. State tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. State tax preparation S. State tax preparation tax return. State tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. State tax preparation S. State tax preparation nationals; and for students and business apprentices from India. State tax preparation See Exemptions in chapter 5. State tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. State tax preparation 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 preparation 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 preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. State tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. State tax preparation See chapter 6 for more information on dual-status aliens. State tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. State tax preparation However, if you are married and choose to file a joint return with a U. State tax preparation S. State tax preparation citizen or resident spouse, you may be eligible for these credits. State tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation 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 preparation See Social Security and Medicare Taxes in chapter 8. State tax preparation 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 preparation 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 preparation Do not use Form 843 to request a refund of Additional Medicare Tax. State tax preparation See Refund of Taxes Withheld in Error in chapter 8. State tax preparation Before leaving the United States, aliens generally must obtain a certificate of compliance. State tax preparation 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 preparation You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. State tax preparation These forms are discussed in chapter 11. State tax preparation Form 1040-C is not an annual U. State tax preparation S. State tax preparation income tax return. State tax preparation 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 preparation Chapters 5 and 7 discuss filing an annual U. State tax preparation S. State tax preparation income tax return. State tax preparation . State tax preparation I came to the United States on June 30th of last year. State tax preparation I have an H-1B Visa. State tax preparation 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 preparation 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 preparation However, for the part of the year that you were not present in the United States, you are a nonresident. State tax preparation File Form 1040. State tax preparation Print “Dual-Status Return” across the top. State tax preparation Attach a statement showing your U. State tax preparation S. State tax preparation source income for the part of the year you were a nonresident. State tax preparation You may use Form 1040NR as the statement. State tax preparation Print “Dual-Status Statement” across the top. State tax preparation See First Year of Residency in chapter 1 for rules on determining your residency starting date. State tax preparation If you are an employee and you receive wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. State tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. State tax preparation If you are not an employee who receives wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. State tax preparation For the 2013 calendar year, file your return by June 16, 2014. State tax preparation For more information on when and where to file, see chapter 7 . State tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. State tax preparation 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 preparation If you are a U. State tax preparation S. State tax preparation 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 preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. State tax preparation See Identification Number in chapter 5 for more information. State tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. State tax preparation However, nonresident aliens married to U. State tax preparation S. State tax preparation citizens or residents can choose to be treated as U. State tax preparation S. State tax preparation residents and file joint returns. State tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. State tax preparation 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 preparation 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 preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. State tax preparation Your husband must file Form 1040NR or 1040NR-EZ. State tax preparation No. State tax preparation 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 preparation See Effect of Tax Treaties in chapter 1. State tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. State tax preparation See chapter 6 . State tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. State tax preparation S. State tax preparation trade or business. State tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. State tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. State tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. State tax preparation The brokerage company or payor of the dividends should withhold this tax at source. State tax preparation 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 preparation If the capital gains and dividends are effectively connected with a U. State tax preparation S. State tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. State tax preparation S. State tax preparation citizens and residents. State tax preparation If you are a nonresident alien, 85% of any U. State tax preparation S. State tax preparation 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 preparation See The 30% Tax in chapter 4. State tax preparation If you are a nonresident alien and the scholarship is not from U. State tax preparation S. State tax preparation sources, it is not subject to U. State tax preparation S. State tax preparation tax. State tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. State tax preparation S. State tax preparation sources. State tax preparation If your scholarship is from U. State tax preparation S. State tax preparation sources or you are a resident alien, your scholarship is subject to U. State tax preparation S. State tax preparation tax according to the following rules. State tax preparation 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 preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. State tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. State tax preparation If you are not a candidate for a degree, your scholarship is taxable. State tax preparation Nonresident aliens cannot claim the standard deduction. State tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. State tax preparation You cannot claim the standard deduction allowed on Form 1040. State tax preparation However, you can itemize any allowable deductions. State tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. State tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. State tax preparation S. State tax preparation trade or business. State tax preparation See Itemized Deductions in chapter 5. State tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. State tax preparation S. State tax preparation citizens. State tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. State tax preparation S. State tax preparation tax return. State tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. State tax preparation S. State tax preparation nationals; and for students and business apprentices from India. State tax preparation See Exemptions in chapter 5. State tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. State tax preparation 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 preparation 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 preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. State tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. State tax preparation See chapter 6 for more information on dual-status aliens. State tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. State tax preparation However, if you are married and choose to file a joint return with a U. State tax preparation S. State tax preparation citizen or resident spouse, you may be eligible for these credits. State tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation 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 preparation See Social Security and Medicare Taxes in chapter 8. State tax preparation 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 preparation 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 preparation Do not use Form 843 to request a refund of Additional Medicare Tax. State tax preparation See Refund of Taxes Withheld in Error in chapter 8. State tax preparation Before leaving the United States, aliens generally must obtain a certificate of compliance. State tax preparation 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 preparation You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. State tax preparation These forms are discussed in chapter 11. State tax preparation Form 1040-C is not an annual U. State tax preparation S. State tax preparation income tax return. State tax preparation 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 preparation Chapters 5 and 7 discuss filing an annual U. State tax preparation S. State tax preparation income tax return. State tax preparation . State tax preparation When is my Form 1040NR due? If you are an employee and you receive wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. State tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. State tax preparation If you are not an employee who receives wages subject to U. State tax preparation S. State tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. State tax preparation For the 2013 calendar year, file your return by June 16, 2014. State tax preparation For more information on when and where to file, see chapter 7 . State tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. State tax preparation 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 preparation If you are a U. State tax preparation S. State tax preparation 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 preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. State tax preparation See Identification Number in chapter 5 for more information. State tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. State tax preparation However, nonresident aliens married to U. State tax preparation S. State tax preparation citizens or residents can choose to be treated as U. State tax preparation S. State tax preparation residents and file joint returns. State tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. State tax preparation 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 preparation 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 preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. State tax preparation Your husband must file Form 1040NR or 1040NR-EZ. State tax preparation No. State tax preparation 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 preparation See Effect of Tax Treaties in chapter 1. State tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. State tax preparation See chapter 6 . State tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. State tax preparation S. State tax preparation trade or business. State tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. State tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. State tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. State tax preparation The brokerage company or payor of the dividends should withhold this tax at source. State tax preparation 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 preparation If the capital gains and dividends are effectively connected with a U. State tax preparation S. State tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. State tax preparation S. State tax preparation citizens and residents. State tax preparation If you are a nonresident alien, 85% of any U. State tax preparation S. State tax preparation 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 preparation See The 30% Tax in chapter 4. State tax preparation If you are a nonresident alien and the scholarship is not from U. State tax preparation S. State tax preparation sources, it is not subject to U. State tax preparation S. State tax preparation tax. State tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. State tax preparation S. State tax preparation sources. State tax preparation If your scholarship is from U. State tax preparation S. State tax preparation sources or you are a resident alien, your scholarship is subject to U. State tax preparation S. State tax preparation tax according to the following rules. State tax preparation 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 preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. State tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. State tax preparation If you are not a candidate for a degree, your scholarship is taxable. State tax preparation Nonresident aliens cannot claim the standard deduction. State tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. State tax preparation You cannot claim the standard deduction allowed on Form 1040. State tax preparation However, you can itemize any allowable deductions. State tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. State tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. State tax preparation S. State tax preparation trade or business. State tax preparation See Itemized Deductions in chapter 5. State tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. State tax preparation S. State tax preparation citizens. State tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. State tax preparation S. State tax preparation tax return. State tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. State tax preparation S. State tax preparation nationals; and for students and business apprentices from India. State tax preparation See Exemptions in chapter 5. State tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. State tax preparation 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 preparation 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 preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. State tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. State tax preparation See chapter 6 for more information on dual-status aliens. State tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. State tax preparation However, if you are married and choose to file a joint return with a U. State tax preparation S. State tax preparation citizen or resident spouse, you may be eligible for these credits. State tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. State tax preparation 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