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Tax Form Ez

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Tax Form Ez

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

Consumer Alerts

Please note that the IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

  • ‪If you get an unsolicited email that appears to be from the IRS or a specific IRS component, such as EFTPS, please report it by sending it to phishing@irs.gov. ‪
  • If you find a suspicious website that claims to be the IRS, please send the site’s URL by email to phishing@irs.gov, using the subject line: suspicious website.

For more information on phishing scams, please see Protect Your Personal Information and  Suspicious e-Mails and Identity Theft.

October 2012
Don't Fall for Phony IRS Websites

The IRS warns consumers about a new tax scam that uses a website that mimics the IRS e-Services online registration page.

‪The actual IRS e-Services page offers web-based products for tax preparers, not the general public. The phony web page looks almost identical to the real one.

The IRS gets many reports of fake websites like this. Criminals use these sites to lure people into providing personal and financial information that may be used to steal the victim’s money or identity.

June 2012
Beware of Phony Email from DFAS

Taxpayers should be on the lookout for a new, email-based phishing scam circulating that targets Department of Defense military members, retirees and civilian employees. The email appears to come from Defense Finance and Accounting Services and displays a .mil email address. The email states that those receiving disability compensation from the Department of Veterans Affairs (VA) may be able to obtain additional funds from the IRS. Email recipients are then asked to send various VA and IRS documents containing their personal and financial information, such as copies of VA award letters or their income tax returns, to an address in Florida.

The information on these documents is then used by the scammers to commit identity theft. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards or apply for new loans, credit cards, services or benefits in the victim’s name.

For more information on phishing scams, please see Suspicious e-Mails and Identity Theft.

November 2011
The IRS Warns of Scam Emails

Update Nov. 10, 2011 — A suspected phishing email on the Employer Identification Number (EIN), claiming to come from the IRS Office of Professional Responsibility, is currently circulating. This email was not sent by the IRS. For more information, see Latest News from Office of Professional Responsibility (OPR).

The IRS does not send unsolicited e-mail to taxpayers either about their tax accounts or requesting sensitive personal and financial information.       

Nevertheless, taxpayers do receive e-mails claiming to come from the IRS, sometimes containing a real or made-up employee name, address and similar information to make an e-mail seem credible.    

These e-mails usually are scams whose purpose is to obtain personal and financial information — such as name, Social Security number, bank account and credit card or even PIN numbers — from taxpayers which can be used by the scammers to commit identity theft. Identity thieves use the data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards, apply for new loans, credit cards, services or benefits in the victim’s name, file fraudulent tax returns and more.

Typically, IRS-impersonation scam e-mails state that the IRS needs certain personal and financial information to process a tax return, tax payment or refund. They may claim the e-mail recipient is being audited. They may mention specific monetary amounts or genuine programs, such as the Electronic Federal Tax Payment System (EFTPS), to add credible detail to the scam. The e-mails often contain links or attachments to what appears to be the IRS web site or an IRS form. However genuine in appearance, these phonies are designed to elicit the information the scammers are looking for.

Alternatively, a link in a scam e-mail may download malicious software onto the taxpayer's computer when clicked. The software is often designed to search out and send back to the scammer personal and financial information contained on the taxpayer's computer or obtained through keystrokes that the scammer can use to commit identity theft.             

 



 

Page Last Reviewed or Updated: 27-Sep-2013

The Tax Form Ez

Tax form ez Depreciation Table of Contents Introduction Special Depreciation AllowanceQualified Property Election Not To Claim the Allowance Rules for Returns Filed Before June 1, 2002 Passenger Automobiles New York Liberty Zone BenefitsSpecial Liberty Zone Depreciation Allowance Increased Section 179 Deduction Liberty Zone Leasehold Improvement Property If you depreciate business property that you acquired and placed in service after September 10, 2001, new law contains provisions that may affect your depreciation deduction for that property. Tax form ez Publication 946, How To Depreciate Property, contains information on depreciation. Tax form ez However, Publication 946 does not contain the new provisions because it was printed before the law was enacted. Tax form ez The new provisions are in the Supplement to Publication 946, which is reprinted below. Tax form ez Supplement to Publication 946 How To Depreciate Property   Introduction After Publication 946 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Tax form ez The new law made several changes in the tax rules explained in the publication. Tax form ez Some of the changes apply to property placed in service during 2001. Tax form ez This supplemental publication describes those changes and explains what you should do if you are affected by them. Tax form ez The situations and examples in Publication 946 do not reflect any of the changes made by the Job Creation and Worker Assistance Act of 2002. Tax form ez The new law contains the following provisions. Tax form ez 30% depreciation deductions (special depreciation allowance and special New York Liberty Zone (Liberty Zone) depreciation allowance) for the year qualified property is placed in service after September 10, 2001. Tax form ez An increased dollar limit on the section 179 deduction for qualified Liberty Zone property purchased after September 10, 2001. Tax form ez A shorter recovery period for qualified Liberty Zone leasehold improvement property placed in service after September 10, 2001. Tax form ez An increase in the maximum depreciation deduction for 2001 for a qualified passenger automobile placed in service after September 10, 2001. Tax form ez If you believe you qualify for an increased deduction under any of these new rules, you must file the revised 2001 Form 4562 (dated March 2002) for 2001 calendar or fiscal years and 2000 fiscal years ending after September 10, 2001. Tax form ez If you have already filed a tax return, this supplemental publication explains how to claim these benefits and how to elect not to claim the special depreciation allowance or special Liberty Zone depreciation allowance. Tax form ez See Table 2 at the end of the supplement for an overview of the rules that apply if you filed your return before June 1, 2002. Tax form ez Special Depreciation Allowance You can take a special depreciation allowance for qualified property you place in service after September 10, 2001. Tax form ez The allowance is an additional deduction of 30% of the property's depreciable basis. Tax form ez To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. Tax form ez See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. Tax form ez The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. Tax form ez There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Tax form ez In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. Tax form ez Example 1. Tax form ez On November 1, 2001, you bought and placed in service in your business qualified property that cost $100,000. Tax form ez You did not elect to claim a section 179 deduction. Tax form ez You can deduct 30% of the cost ($30,000) as a special depreciation allowance for 2001. Tax form ez You use the remaining $70,000 of cost to figure your regular depreciation deduction for 2001 and later years. Tax form ez Example 2. Tax form ez The facts are the same as in Example 1, except that you choose to deduct $24,000 of the property's cost as a section 179 deduction. Tax form ez You use the remaining $76,000 of cost to figure your special depreciation allowance of $22,800 ($76,000 × 30%). Tax form ez You use the remaining $53,200 of cost to figure your regular depreciation deduction for 2001 and later years. Tax form ez Qualified Property To qualify for the special depreciation allowance, your property must meet the following requirements. Tax form ez It is new property of one of the following types. Tax form ez Property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Tax form ez See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. Tax form ez Water utility property. Tax form ez See 25-year property on page 22 in Publication 946. Tax form ez Computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. Tax form ez (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Tax form ez ) Qualified leasehold improvement property (defined later). Tax form ez It meets the following tests (explained later under Tests To Be Met). Tax form ez Acquisition date test. Tax form ez Placed in service date test. Tax form ez Original use test. Tax form ez It is not excepted property (explained later under Excepted Property). Tax form ez Qualified leasehold improvement property. Tax form ez    Generally, this is any improvement to an interior part of a building that is nonresidential real property, provided all of the following requirements are met. Tax form ez The improvement is made under or pursuant to a lease by the lessee (or any sublessee) or the lessor of that part of the building. Tax form ez That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. Tax form ez The improvement is placed in service more than 3 years after the date the building was first placed in service. Tax form ez   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. Tax form ez The enlargement of the building. Tax form ez Any elevator or escalator. Tax form ez Any structural component benefiting a common area. Tax form ez The internal structural framework of the building. Tax form ez   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. Tax form ez However, a binding commitment between related persons is not treated as a lease. Tax form ez Related persons. Tax form ez   For this purpose, the following are related persons. Tax form ez Members of an affiliated group. Tax form ez The persons listed in items (1) through (9) under Related persons on page 8 of Publication 946 (except that “80% or more” should be substituted for “more than 10%” each place it appears). Tax form ez An executor and a beneficiary of the same estate. Tax form ez Tests To Be Met To qualify for the special depreciation allowance, the property must meet all of the following tests. Tax form ez Acquisition date test. Tax form ez    Generally, you must have acquired the property either: After September 10, 2001, and before September 11, 2004, but only if no written binding contract for the acquisition was in effect before September 11, 2001, or Pursuant to a written binding contract entered into after September 10, 2001, and before September 11, 2004. Tax form ez   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001, and before September 11, 2004. Tax form ez Placed in service date test. Tax form ez   Generally, the property must be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Tax form ez   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. Tax form ez Original use test. Tax form ez   The original use of the property must have begun with you after September 10, 2001. Tax form ez “Original use” means the first use to which the property is put, whether or not by you. Tax form ez Additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test. Tax form ez Excepted Property The following property does not qualify for the special depreciation allowance. Tax form ez Property used by any person before September 11, 2001. Tax form ez Property required to be depreciated using ADS. Tax form ez This includes listed property used 50% or less in a qualified business use. Tax form ez Qualified New York Liberty Zone leasehold improvement property (defined next). Tax form ez Qualified New York Liberty Zone leasehold improvement property. Tax form ez   This is any qualified leasehold improvement property (as defined earlier) if all of the following requirements are met. Tax form ez The improvement is to a building located in the New York Liberty Zone (defined later under New York Liberty Zone Benefits). Tax form ez The improvement is placed in service after September 10, 2001, and before January 1, 2007. Tax form ez No written binding contract for the improvement was in effect before September 11, 2001. Tax form ez Election Not To Claim the Allowance You can elect not to claim the special depreciation allowance for qualified property. Tax form ez If you make this election for any property, it applies to all property in the same property class placed in service during the year. Tax form ez To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. Tax form ez When to make election. Tax form ez   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. Tax form ez   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). Tax form ez Attach the election statement to the amended return. Tax form ez At the top of the election statement, write “Filed pursuant to section 301. Tax form ez 9100–2. Tax form ez ” Revoking an election. Tax form ez   Once you elect not to deduct the special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. Tax form ez A request to revoke the election is subject to a user fee. Tax form ez Rules for Returns Filed Before June 1, 2002 The following rules apply if you placed qualified property in service after September 10, 2001, and filed your return before June 1, 2002. Tax form ez The rules apply to returns for the following years. Tax form ez 2000 fiscal years that end after September 10, 2001. Tax form ez 2001 calendar and fiscal years. Tax form ez Claiming the allowance. Tax form ez   If you did not claim the allowance on your return and did not make the election not to claim the allowance, you can do either of the following to claim the allowance. Tax form ez File an amended return by the due date (not including extensions) of your return for the year following the year the property was placed in service. Tax form ez Write “Filed Pursuant to Rev. Tax form ez Proc. Tax form ez 2002–33” at the top of the amended return. Tax form ez File Form 3115, Application for Change in Accounting Method, with your return for the year following the year the property was placed in service. Tax form ez Your return must be filed by the due date (including extensions). Tax form ez Write “Automatic Change Filed Under Rev. Tax form ez Proc. Tax form ez 2002–33” on the appropriate line of Form 3115. Tax form ez You must also file a copy (with signature) of the completed Form 3115 with the IRS National Office no later than when you file the original with your return. Tax form ez For more information about filing Form 3115, including the address to send it to, see Revenue Procedure 2002–9, Revenue Procedure 2002–19, and Revenue Procedure 2002–33. Tax form ez Example 1. Tax form ez You are an individual and you use the calendar year. Tax form ez You placed qualified property in service for your business in December 2001. Tax form ez You filed your 2001 income tax return before April 15, 2002. Tax form ez You did not claim the special depreciation allowance for the property and did not make the election not to claim the allowance. Tax form ez You can claim the special allowance by filing an amended 2001 return by April 15, 2003, with “Filed Pursuant to Rev. Tax form ez Proc. Tax form ez 2002–33” at the top of the amended return. Tax form ez You must file an amended return by April 15, 2003, even if you get an extension of time to file your 2002 tax return. Tax form ez Example 2. Tax form ez The facts concerning your 2001 return are the same as in Example 1. Tax form ez In addition, you got an automatic 4-month extension of time (to August 15, 2003) to file your 2002 return. Tax form ez You can claim the special allowance by filing a Form 3115 (with “Filed Pursuant to Rev. Tax form ez Proc. Tax form ez 2002–33” on the appropriate line) with your 2002 return by August 15, 2003. Tax form ez You must also file a copy of this Form 3115 with the IRS National Office no later than when you file your 2002 return. Tax form ez Electing not to claim the allowance. Tax form ez   Generally, you have elected not to claim the special depreciation allowance for a class of property if you: Filed your return timely (including extensions) for the year you placed qualified property in service and indicated on a statement with the return that you are not claiming the allowance, or Filed your return timely and filed an amended return within 6 months of the due date of the original return (not including extensions) and indicated on a statement with the amended return that you are not claiming the allowance. Tax form ez The statement must indicate that you are not deducting the special depreciation allowance and the class of property to which the election applies. Tax form ez The statement can be either attached to or written on the return. Tax form ez You can, for example, write “not deducting 30%” on Form 4562. Tax form ez Deemed election. Tax form ez   If you have not followed either of the procedures described above to elect not to claim the allowance, you may still be treated as making the election. Tax form ez You will be treated as making the election if you meet both of the following conditions. Tax form ez You filed your return for the year you placed the property in service and claimed depreciation, but not the special allowance, for any class of property. Tax form ez You do not file an amended return or a Form 3115 within the time prescribed for claiming the special allowance. Tax form ez See Claiming the allowance, earlier. Tax form ez Passenger Automobiles The limit on your depreciation deduction (including any section 179 deduction) for any passenger automobile that is qualified property (defined earlier) placed in service after September 10, 2001, and for which you claim the special depreciation allowance is increased. Tax form ez Generally, the limit is increased from $3,060 to $7,660. Tax form ez However, if the automobile is a qualified electric car, the limit is increased from $9,280 to $23,080 ($22,980 if placed in service in 2002). Tax form ez Table 1 shows the maximum deduction amounts for 2001. Tax form ez Table 1. Tax form ez Maximum Deduction for 2001 Qualified Vehicle Placed in Service Before Sept. Tax form ez 11 Placed in Service After Sept. Tax form ez 10 Passenger automobile $3,060 $7,660 Electric car 9,280 23,080 1 1$22,980 if you place an electric car in service in 2002. Tax form ez Election not to claim the allowance. Tax form ez   The increased maximum depreciation deduction does not apply if you elected not to claim the special depreciation allowance as explained earlier under Election Not To Claim the Allowance and Rules for Returns Filed Before June 1, 2002. Tax form ez New York Liberty Zone Benefits Several benefits are available for property you place in service in the New York Liberty Zone (Liberty Zone). Tax form ez They include a special depreciation allowance for the year you place the property in service, an increased section 179 deduction, and the classification of certain leasehold improvement property as 5-year property. Tax form ez Area defined. Tax form ez   The New York Liberty Zone is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway) in the Borough of Manhattan in the City of New York, New York. Tax form ez Special Liberty Zone Depreciation Allowance You can take a special depreciation allowance for qualified Liberty Zone property you place in service after September 10, 2001. Tax form ez The allowance is an additional deduction of 30% of the property's depreciable basis. Tax form ez To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. Tax form ez See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. Tax form ez The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. Tax form ez There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Tax form ez In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. Tax form ez You cannot claim the special Liberty Zone depreciation allowance for property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. Tax form ez Qualified property is eligible for only one special depreciation allowance. Tax form ez Example 1. Tax form ez On November 1, 2001, you bought and placed in service in your business, which is in the Liberty Zone, qualified Liberty Zone property that cost $200,000. Tax form ez You did not elect to claim a section 179 deduction. Tax form ez You can deduct 30% of the cost ($60,000) as a special Liberty Zone depreciation allowance for 2001. Tax form ez You use the remaining $140,000 of cost to figure your regular depreciation deduction for 2001 and later years. Tax form ez Example 2. Tax form ez The facts are the same as in Example 1, except that you choose to deduct $59,000 of the property's cost as a section 179 deduction. Tax form ez (See Increased Section 179 Deduction, later, for information concerning how this section 179 deduction amount is figured). Tax form ez You use the remaining $141,000 of cost to figure your special Liberty Zone depreciation allowance of $42,300 ($141,000 × 30%). Tax form ez You use the remaining $98,700 of cost to figure your regular depreciation deduction for 2001 and later years. Tax form ez Qualified Liberty Zone Property For a 2001 calendar or fiscal year and a 2000 fiscal year that ends after September 10, 2001, property qualifies for the special Liberty Zone depreciation allowance if it meets the following requirements. Tax form ez It is one of the following types of property. Tax form ez Used property depreciated under MACRS with a recovery period of 20 years or less. Tax form ez See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. Tax form ez Used water utility property. Tax form ez See 25-year property on page 22 in Publication 946. Tax form ez Used computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. Tax form ez (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Tax form ez ) Certain nonresidential real property and residential rental property (defined later). Tax form ez It meets the following tests (explained later under Tests to be met). Tax form ez Acquisition date test. Tax form ez Placed in service date test. Tax form ez Substantial use test. Tax form ez Original use test. Tax form ez It is not excepted property (explained later under Excepted property). Tax form ez Nonresidential real property and residential rental property. Tax form ez   This property is qualifying property only to the extent it rehabilitates real property damaged, or replaces real property destroyed or condemned, as a result of the terrorist attack of September 11, 2001. Tax form ez Property is treated as replacing destroyed or condemned property if, as part of an integrated plan, such property replaces real property included in a continuous area that includes real property destroyed or condemned. Tax form ez   For these purposes, real property is considered destroyed (or condemned) only if an entire building or structure was destroyed (or condemned) as a result of the terrorist attack. Tax form ez Otherwise, the property is considered damaged real property. Tax form ez For example, if certain structural components of a building (such as walls, floors, or plumbing fixtures) are damaged or destroyed as a result of the terrorist attack, but the building is not destroyed (or condemned), then only costs related to replacing the damaged or destroyed structural components qualify for the special Liberty Zone depreciation allowance. Tax form ez Tests to be met. Tax form ez   To qualify for the special Liberty Zone depreciation allowance, your property must meet all of the following tests. Tax form ez Acquisition date test. Tax form ez   You must have acquired the property by purchase after September 10, 2001, and there must not have been a binding written contract for the acquisition in effect before September 11, 2001. Tax form ez   For information on the acquisition of property by purchase, see Property Acquired by Purchase on page 15 of Publication 946. Tax form ez   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001. Tax form ez Placed in service date test. Tax form ez   Generally, the property must be placed in service for use in your trade or business or for the production of income before January 1, 2007 (January 1, 2010, in the case of qualifying nonresidential real property and residential rental property). Tax form ez   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. Tax form ez Substantial use test. Tax form ez   Substantially all use of the property must be in the Liberty Zone and in the active conduct of your trade or business in the Liberty Zone. Tax form ez Original use test. Tax form ez   The original use of the property in the Liberty Zone must have begun with you after September 10, 2001. Tax form ez   Used property can be qualified Liberty Zone property if it has not previously been used within the Liberty Zone. Tax form ez Also, additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test if the original use of the property in the Liberty Zone began with you. Tax form ez Excepted property. Tax form ez   The following property does not qualify for the special Liberty Zone depreciation allowance. Tax form ez Property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. Tax form ez Property required to be depreciated using ADS. Tax form ez This includes listed property used 50% or less in a qualified business use. Tax form ez Qualified New York Liberty Zone leasehold improvement property (defined earlier in Excepted Property under Special Depreciation Allowance). Tax form ez Example. Tax form ez In December 2001, you bought and placed in service in your business in the Liberty Zone the following property. Tax form ez New office furniture with a MACRS recovery period of 7 years. Tax form ez A used computer with a MACRS recovery period of 5 years. Tax form ez The computer had not previously been used within the Liberty Zone. Tax form ez Because the office furniture is new property, it qualifies for the special depreciation allowance, but not the special Liberty Zone depreciation allowance. Tax form ez Because the computer is used property that had not previously been used in the Liberty Zone, it qualifies for the special Liberty Zone depreciation allowance, but not the special depreciation allowance. Tax form ez Election Not To Claim the Liberty Zone Allowance You can elect not to claim the special Liberty Zone depreciation allowance for qualified property. Tax form ez If you make this election for any property, it applies to all property in the same property class placed in service during the year. Tax form ez To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. Tax form ez When to make the election. Tax form ez   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. Tax form ez   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). Tax form ez Attach the election statement to the amended return. Tax form ez At the top of the election statement, write “Filed pursuant to section 301. Tax form ez 9100–2. Tax form ez ” Revoking an election. Tax form ez   Once you elect not to deduct the special Liberty Zone depreciation allowance for a class of property, you cannot revoke the election without IRS consent. Tax form ez A request to revoke the election is subject to a user fee. Tax form ez Returns filed before June 1, 2002. Tax form ez   The rules that apply to the special depreciation allowance discussed earlier in Rules for Returns Filed Before June 1, 2002 under Special Depreciation Allowance also apply to the special Liberty Zone depreciation allowance. Tax form ez Increased Section 179 Deduction Under section 179 of the Internal Revenue Code, you can choose to recover all or part of the cost of certain qualifying property, up to a limit, by deducting it in the year you place the property in service. Tax form ez For tax years beginning in 2000, that limit was $20,000. Tax form ez For tax years beginning in 2001 and 2002, that limit is generally $24,000. Tax form ez If the cost of qualifying section 179 property placed in service in a year is over $200,000, you must reduce the dollar limit (but not below zero) by the amount of the cost over $200,000. Tax form ez Increased Dollar Limit The dollar limit on the section 179 deduction is increased for certain property placed in service in the Liberty Zone. Tax form ez The increase is the smaller of the following amounts. Tax form ez $35,000. Tax form ez The cost of section 179 property that is qualified Liberty Zone property placed in service during the year. Tax form ez If you use the revised 2001 Form 4562 (dated March 2002) for a tax year beginning in 2000, you must reduce the section 179 dollar limit to $20,000 before adding the additional amount for qualified property. Tax form ez Qualified property. Tax form ez   To qualify for the increased section 179 deduction, your property must be section 179 property that is either: Qualified Liberty Zone property, or Property that would be qualified Liberty Zone property except that it is eligible for the special depreciation allowance. Tax form ez Qualified Liberty Zone property is explained earlier in Qualified Liberty Zone Property under Special Liberty Zone Depreciation Allowance. Tax form ez Property eligible for the special depreciation allowance is explained earlier in Qualified Property under Special Depreciation Allowance. Tax form ez For information on the requirements that must be met for property to qualify for the section 179 deduction, see What Property Qualifies? on page 14 of Publication 946. Tax form ez Example 1. Tax form ez In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $25,000. Tax form ez Because this cost is less than $35,000, the dollar limit on the section 179 deduction is increased by $25,000 to $49,000 ($24,000 + $25,000). Tax form ez Example 2. Tax form ez In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $75,000. Tax form ez Because $35,000 is less than the cost of the property you place in service, the dollar limit on the section 179 deduction you can claim is increased by $35,000 to $59,000 ($24,000 + $35,000). Tax form ez Reduced Dollar Limit Generally, you must reduce the dollar limit for a year by the cost of qualifying section 179 property placed in service in the year that is more than $200,000. Tax form ez However, if the cost of your Liberty Zone property exceeds $200,000, you take into account only 50% (instead of 100%) of the cost of qualified property placed in service in a year. Tax form ez Example. Tax form ez In 2002, you place in service in your business, which is in the Liberty Zone, qualified property costing $460,000. Tax form ez Your increased dollar limit is $59,000 ($35,000 + $24,000). Tax form ez Because 50% of the cost of the property you place in service ($230,000) is $30,000 more than $200,000, you must reduce your $59,000 dollar limit to $29,000 ($59,000 - $30,000). Tax form ez Recapture Rules Rules similar to those explained on page 20 of Publication 946 under When Must You Recapture the Deduction? apply with respect to any qualified property you stop using in the Liberty Zone. Tax form ez Returns Filed Before June 1, 2002 If you filed a return before June 1, 2002, and did not deduct the increased section 179 amount for qualified property placed in service after September 10, 2001, you can deduct the increased amount by filing an amended return by the due date (not including extensions) of the return for the year after the year the property was placed in service. Tax form ez This rule applies to returns for the following years. Tax form ez 2000 fiscal years that end after September 10, 2001. Tax form ez 2001 calendar and fiscal years. Tax form ez On the amended return, write “Filed Pursuant to Rev. Tax form ez Proc. Tax form ez 2002–33. Tax form ez ” Liberty Zone Leasehold Improvement Property Qualified Liberty Zone leasehold improvement property (described earlier in Qualified Property under Special Depreciation Allowance) is 5-year property. Tax form ez This means that it is depreciated over a recovery period of 5 years. Tax form ez For information about recovery periods, see Which Recovery Period Applies? on page 23 of Publication 946. Tax form ez The straight-line method must be used with respect to qualified Liberty Zone leasehold improvement property. Tax form ez Under ADS, the recovery period for qualified Liberty Zone leasehold improvement property is 9 years. Tax form ez Returns Filed Before June 1, 2002 If you filed either of the following returns before June 1, 2002, and did not depreciate qualified Liberty Zone leasehold improvement property placed in service during the tax year as 5-year property using the straight line method, you should file an amended return before you file your return for the year after the year the property was placed in service. Tax form ez Your 2000 fiscal year return (for a 2000 fiscal year that ends after September 10, 2001). Tax form ez Your 2001 calendar or fiscal year return. Tax form ez On the amended return, write “Filed Pursuant to Rev. Tax form ez Proc. Tax form ez 2002–33. Tax form ez ” Table 2. Tax form ez Rules for Returns Filed Before June 1, 2002 Note:This chart highlights the rules for returns affected by the Job Creation and Worker Assistance Act of 2002 that were filed before June 1, 2002, without accounting for any of the new benefits under the law. Tax form ez See the text for definitions and examples. Tax form ez Do not rely on this chart alone. Tax form ez IF you want to. Tax form ez . Tax form ez . Tax form ez THEN you. Tax form ez . Tax form ez . Tax form ez BY. Tax form ez . Tax form ez . Tax form ez claim the special depreciation allowance or special Liberty Zone depreciation allowance • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service, or • must file Form 3115, Application for Change in Accounting Method, with your return for the year after the year the property was placed in service • the due date (including extensions) of your return for the year after the year the property was placed in service, and • must file a copy of your completed Form 3115 with the IRS National Office • the date you file the original Form 3115 with your return for the year after the year the property was placed in service. Tax form ez elect not to claim the special depreciation allowance or the special Liberty Zone depreciation allowance 1 • must have filed your return timely for the year the property was placed in service, and   • must file an amended return stating you are not claiming the allowance • the date that is 6 months after the due date of the original return (not including extensions). Tax form ez deduct the increased section 179 amount • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service. Tax form ez use a 5-year recovery period for depreciating qualified Liberty Zone leasehold improvement property • should file an amended return • the date you file your return for the year after the year the property was placed in service. Tax form ez 1See also Deemed election under Rules for Returns Filed Before June 1, 2002, earlier. Tax form ez Prev  Up  Next   Home   More Online Publications