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Tax Correction Form

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Tax Correction Form

Tax correction form 12. Tax correction form   Business Deduction for Work-Related Education Table of Contents What's New Introduction Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. Tax correction form Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. Tax correction form  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013, is 56. Tax correction form 5 cents per mile. Tax correction form For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. Tax correction form Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Tax correction form To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. Tax correction form What is the tax benefit of taking a business deduction for work-related education. Tax correction form   If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. Tax correction form Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. Tax correction form An itemized deduction reduces the amount of your income subject to tax. Tax correction form   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Tax correction form This reduces the amount of your income subject to both income tax and self-employment tax. Tax correction form   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. Tax correction form You may qualify for these other benefits even if you do not meet the requirements listed above. Tax correction form   Also, your work-related education expenses may qualify you to claim more than one tax benefit. Tax correction form Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Tax correction form Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. Tax correction form This is education that meets at least one of the following two tests. Tax correction form The education is required by your employer or the law to keep your present salary, status, or job. Tax correction form The required education must serve a bona fide business purpose of your employer. Tax correction form The education maintains or improves skills needed in your present work. Tax correction form However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Tax correction form You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Tax correction form Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. Tax correction form Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. Tax correction form This additional education is qualifying work-related education if all three of the following requirements are met. Tax correction form It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. Tax correction form When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. Tax correction form See Education To Maintain or Improve Skills , later. Tax correction form Example. Tax correction form You are a teacher who has satisfied the minimum requirements for teaching. Tax correction form Your employer requires you to take an additional college course each year to keep your teaching job. Tax correction form If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. Tax correction form This image is too large to be displayed in the current screen. Tax correction form Please click the link to view the image. Tax correction form Figure 12-1 Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. Tax correction form This could include refresher courses, courses on current developments, and academic or vocational courses. Tax correction form Example. Tax correction form You repair televisions, radios, and stereo systems for XYZ Store. Tax correction form To keep up with the latest changes, you take special courses in radio and stereo service. Tax correction form These courses maintain and improve skills required in your work. Tax correction form Maintaining skills vs. Tax correction form qualifying for new job. Tax correction form   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. Tax correction form Education during temporary absence. Tax correction form   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. Tax correction form Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Tax correction form Example. Tax correction form You quit your biology research job to become a full-time biology graduate student for 1 year. Tax correction form If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. Tax correction form Education during indefinite absence. Tax correction form   If you stop work for more than a year, your absence from your job is considered indefinite. Tax correction form Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. Tax correction form Therefore, it is not qualifying work-related education. Tax correction form Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. Tax correction form The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Tax correction form Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. Tax correction form This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. Tax correction form You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Tax correction form Example 1. Tax correction form You are a full-time engineering student. Tax correction form Although you have not received your degree or certification, you work part time as an engineer for a firm that will employ you as a full-time engineer after you finish college. Tax correction form Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. Tax correction form The education is not qualifying work-related education. Tax correction form Example 2. Tax correction form You are an accountant and you have met the minimum educational requirements of your employer. Tax correction form Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Tax correction form These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. Tax correction form Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Tax correction form The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Tax correction form If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Tax correction form The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. Tax correction form You generally will be considered a faculty member when one or more of the following occurs. Tax correction form You have tenure. Tax correction form Your years of service count toward obtaining tenure. Tax correction form You have a vote in faculty decisions. Tax correction form Your school makes contributions for you to a retirement plan other than social security or a similar program. Tax correction form Example 1. Tax correction form The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Tax correction form In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Tax correction form If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. Tax correction form However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Tax correction form Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. Tax correction form If you have all the required education except the fifth year, you have met the minimum educational requirements. Tax correction form The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. Tax correction form Example 2. Tax correction form Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Tax correction form The additional four education courses can be qualifying work-related education. Tax correction form Although you do not have all the required courses, you have already met the minimum educational requirements. Tax correction form Example 3. Tax correction form Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Tax correction form The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Tax correction form They are needed to meet the minimum educational requirements for employment as a teacher. Tax correction form Example 4. Tax correction form You have a bachelor's degree and you work as a temporary instructor at a university. Tax correction form At the same time, you take graduate courses toward an advanced degree. Tax correction form The rules of the university state that you can become a faculty member only if you get a graduate degree. Tax correction form Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Tax correction form You have not met the minimum educational requirements to qualify you as a faculty member. Tax correction form The graduate courses are not qualifying work-related education. Tax correction form Certification in a new state. Tax correction form   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. Tax correction form This is true even if you must get additional education to be certified in another state. Tax correction form Any additional education you need is qualifying work-related education. Tax correction form You have already met the minimum requirements for teaching. Tax correction form Teaching in another state is not a new trade or business. Tax correction form Example. Tax correction form You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Tax correction form You move to State B and are promptly hired as a teacher. Tax correction form You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Tax correction form These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. Tax correction form Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. Tax correction form This is true even if you do not plan to enter that trade or business. Tax correction form If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Tax correction form Example 1. Tax correction form You are an accountant. Tax correction form Your employer requires you to get a law degree at your own expense. Tax correction form You register at a law school for the regular curriculum that leads to a law degree. Tax correction form Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. Tax correction form Example 2. Tax correction form You are a general practitioner of medicine. Tax correction form You take a 2-week course to review developments in several specialized fields of medicine. Tax correction form The course does not qualify you for a new profession. Tax correction form It is qualifying work- related education because it maintains or improves skills required in your present profession. Tax correction form Example 3. Tax correction form While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Tax correction form The program will lead to qualifying you to practice psychoanalysis. Tax correction form The psychoanalytic training does not qualify you for a new profession. Tax correction form It is qualifying work-related education because it maintains or improves skills required in your present profession. Tax correction form Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. Tax correction form They are part of a program of study that can qualify you for a new profession. Tax correction form Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Tax correction form A change in duties in any of the following ways is not considered a change to a new business. Tax correction form Elementary school teacher to secondary school teacher. Tax correction form Teacher of one subject, such as biology, to teacher of another subject, such as art. Tax correction form Classroom teacher to guidance counselor. Tax correction form Classroom teacher to school administrator. Tax correction form What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education you can generally deduct your education expenses as business expenses. Tax correction form If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Tax correction form You cannot deduct expenses related to tax-exempt and excluded income. Tax correction form Deductible expenses. Tax correction form   The following education expenses can be deducted. Tax correction form Tuition, books, supplies, lab fees, and similar items. Tax correction form Certain transportation and travel costs. Tax correction form Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Tax correction form Nondeductible expenses. Tax correction form   You cannot deduct personal or capital expenses. Tax correction form For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Tax correction form This amount is a personal expense. Tax correction form Unclaimed reimbursement. Tax correction form   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. Tax correction form Example. Tax correction form Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Tax correction form You do not file a voucher and you do not get reimbursed. Tax correction form Because you did not file a voucher, you cannot deduct the expenses on your tax return. Tax correction form Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Tax correction form If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. Tax correction form Temporary basis. Tax correction form   You go to school on a temporary basis if either of the following situations applies to you. Tax correction form Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Tax correction form Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Tax correction form Your attendance is temporary up to the date you determine it will last more than 1 year. Tax correction form If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. Tax correction form Attendance not on a temporary basis. Tax correction form   You do not go to school on a temporary basis if either of the following situations apply to you. Tax correction form Your attendance at school is realistically expected to last more than 1 year. Tax correction form It does not matter how long you actually attend. Tax correction form Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Tax correction form Your attendance is not temporary after the date you determine it will last more than 1 year. Tax correction form Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. Tax correction form This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Tax correction form Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Tax correction form Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Tax correction form Example 1. Tax correction form You regularly work in a nearby town, and go directly from work to home. Tax correction form You also attend school every work night for 3 months to take a course that improves your job skills. Tax correction form Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Tax correction form This is true regardless of the distance traveled. Tax correction form Example 2. Tax correction form Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Tax correction form You can deduct your transportation expenses from your regular work site to school and then home. Tax correction form Example 3. Tax correction form Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Tax correction form Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Tax correction form Example 4. Tax correction form Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Tax correction form Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Tax correction form If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Tax correction form If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. Tax correction form Using your car. Tax correction form    If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. Tax correction form The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. Tax correction form 5 cents per mile. Tax correction form Whichever method you use, you can also deduct parking fees and tolls. Tax correction form See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. Tax correction form Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. Tax correction form Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Tax correction form For more information, see chapter 1 of Publication 463. Tax correction form You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. Tax correction form Mainly personal travel. Tax correction form   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Tax correction form You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Tax correction form   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Tax correction form An important factor is the comparison of time spent on personal activities with time spent on educational activities. Tax correction form If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. Tax correction form Example 1. Tax correction form John works in Newark, New Jersey. Tax correction form He traveled to Chicago to take a deductible 1-week course at the request of his employer. Tax correction form His main reason for going to Chicago was to take the course. Tax correction form While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Tax correction form Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Tax correction form He cannot deduct his transportation expenses of going to Pleasantville. Tax correction form He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Tax correction form Example 2. Tax correction form Sue works in Boston. Tax correction form She went to a university in Michigan to take a course for work. Tax correction form The course is qualifying work-related education. Tax correction form She took one course, which is one-fourth of a full course load of study. Tax correction form She spent the rest of the time on personal activities. Tax correction form Her reasons for taking the course in Michigan were all personal. Tax correction form Sue's trip is mainly personal because three-fourths of her time is considered personal time. Tax correction form She cannot deduct the cost of her round-trip train ticket to Michigan. Tax correction form She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Tax correction form Example 3. Tax correction form Dave works in Nashville and recently traveled to California to take a 2-week seminar. Tax correction form The seminar is qualifying work-related education. Tax correction form While there, he spent an extra 8 weeks on personal activities. Tax correction form The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Tax correction form Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Tax correction form He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Tax correction form Cruises and conventions. Tax correction form   Certain cruises and conventions offer seminars or courses as part of their itinerary. Tax correction form Even if the seminars or courses are work related, your deduction for travel may be limited. Tax correction form This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Tax correction form   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. Tax correction form 50% limit on meals. Tax correction form   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Tax correction form If you were reimbursed for the meals, see How To Treat Reimbursements , later. Tax correction form   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Tax correction form Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. Tax correction form Example. Tax correction form You are a French language teacher. Tax correction form While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Tax correction form You chose your itinerary and most of your activities to improve your French language skills. Tax correction form You cannot deduct your travel expenses as education expenses. Tax correction form This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. Tax correction form No Double Benefit Allowed You cannot do either of the following. Tax correction form Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. Tax correction form Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Tax correction form See Adjustments to Qualifying Work-Related Education Expenses, next. Tax correction form Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. Tax correction form You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Tax correction form Tax-free educational assistance. Tax correction form   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Tax correction form Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Tax correction form Amounts that do not reduce qualifying work-related education expenses. Tax correction form   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Tax correction form Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. Tax correction form How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Tax correction form There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Tax correction form You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Tax correction form Note. Tax correction form The following rules about reimbursement arrangements also apply to expense allowances received from your employer. Tax correction form Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Tax correction form Your expenses must have a business connection. Tax correction form This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. Tax correction form You must adequately account to your employer for your expenses within a reasonable period of time. Tax correction form You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. Tax correction form If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. Tax correction form If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. Tax correction form Accountable plan rules not met. Tax correction form   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. Tax correction form Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). Tax correction form Expenses equal reimbursement. Tax correction form   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. Tax correction form Because your expenses and reimbursements are equal, you do not have a deduction. Tax correction form Excess expenses. Tax correction form   If your expenses are more than your reimbursement, you can deduct your excess expenses. Tax correction form This is discussed later, under Deducting Business Expenses . Tax correction form Allocating your reimbursements for meals. Tax correction form   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. Tax correction form If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. Tax correction form Make the allocation as follows. Tax correction form Divide your meal expenses by your total expenses. Tax correction form Multiply your total reimbursement by the result from (1). Tax correction form This is the allocated reimbursement for your meal expenses. Tax correction form Subtract the amount figured in (2) from your total reimbursement. Tax correction form The difference is the allocated reimbursement for your other expenses of qualifying work-related education. Tax correction form Example. Tax correction form Your employer paid you an expense allowance of $2,000 under an accountable plan. Tax correction form The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. Tax correction form There was no indication of how much of the reimbursement was for each type of expense. Tax correction form Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). Tax correction form Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. Tax correction form   1. Tax correction form $425 meal expenses  $2,500 total expenses = . Tax correction form 17   2. Tax correction form $2,000 (reimbursement)×. Tax correction form 17     =$340 (allocated reimbursement for meal expenses)   3. Tax correction form $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). Tax correction form After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). Tax correction form Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. Tax correction form You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. Tax correction form This is discussed later under Deducting Business Expenses . Tax correction form An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. Tax correction form Reimbursements for nondeductible expenses. Tax correction form   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. Tax correction form You must include them in your income. Tax correction form For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. Tax correction form   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. Tax correction form Deducting Business Expenses Self-employed persons and employees report their business expenses differently. Tax correction form The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Tax correction form Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). Tax correction form If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. Tax correction form See the instructions for the form you file for information on how to complete it. Tax correction form Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. Tax correction form If either (1) or (2) applies, you can deduct the total qualifying cost. Tax correction form If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Tax correction form In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Tax correction form (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Tax correction form ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. Tax correction form Form 2106 or 2106-EZ. Tax correction form   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. Tax correction form Form not required. Tax correction form   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. Tax correction form   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Tax correction form (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. Tax correction form ) Using Form 2106-EZ. Tax correction form   This form is shorter and easier to use than Form 2106. Tax correction form Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. Tax correction form   If you do not meet both of these requirements, use Form 2106. Tax correction form Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. Tax correction form Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. Tax correction form You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. Tax correction form You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . Tax correction form For more information on qualified performing artists, see chapter 6 of Publication 463. Tax correction form Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Tax correction form They are not subject to the 2%-of-adjusted-gross-income limit. Tax correction form To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Tax correction form For more information on impairment-related work expenses, see chapter 6 of Publication 463. Tax correction form Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Tax correction form Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Tax correction form If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. Tax correction form However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. Tax correction form Examples of records to keep. Tax correction form   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. Tax correction form You should keep adequate records or have sufficient evidence that will support your expenses. Tax correction form Estimates or approximations do not qualify as proof of an expense. Tax correction form Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. Tax correction form , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. Tax correction form Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. Tax correction form Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. Tax correction form Complete information about any scholarship or fellowship grants, including amounts you received during the year. Tax correction form Illustrated Example Victor Jones teaches math at a private high school in North Carolina. Tax correction form He was selected to attend a 3-week math seminar at a university in California. Tax correction form The seminar will improve his skills in his current job and is qualifying work-related education. Tax correction form He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. Tax correction form Victor will file Form 1040. Tax correction form His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. Tax correction form He shows his expenses for the seminar in Part I of the form. Tax correction form He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. Tax correction form He enters $400 on line 4 for his tuition and books. Tax correction form On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. Tax correction form He multiplies that amount by 50% and enters the result, $263, on line 5. Tax correction form On line 6, Victor totals the amounts from lines 3 through 5. Tax correction form He carries the total, $2,313, to Schedule A (Form 1040), line 21. Tax correction form Since he does not claim any vehicle expenses, Victor leaves Part II blank. Tax correction form His filled-in form is shown on the next page. Tax correction form This image is too large to be displayed in the current screen. Tax correction form Please click the link to view the image. Tax correction form Form 2106-EZ for V. Tax correction form Jones Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Montana

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Billings  2900 4th Ave. N.
Billings, MT 59101 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(406) 247-7446 
Bozeman  1805 S. 22nd Ave.
Bozeman, MT 59718 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(406) 582-8671 
Great Falls  11 5th St. N.
Great Falls, MT 59401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(406) 761-8095 
Helena  10 W. 15th St., Ste. 2300
Helena, MT 59626 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(406) 441-1039 
Kalispell  275 Corporate Ave.
Kalispell, MT 59901 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

Services Provided

(406) 752-6636 
Missoula  2681 Palmer St.
Missoula, MT 59808 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(406) 728-9127 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 406-444-8668 in the Helena area or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
10 W. 15th, STE 2300
 MS 6610-HLN
Helena, MT 59626

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Tax Correction Form

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