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1040 Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. 1040 The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. 1040 Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. 1040 You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. 1040 You cannot deduct both. 1040 To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. 1040 Prev  Up  Next   Home   More Online Publications
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1040 6. 1040   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. 1040 Dual status does not refer to your citizenship; it refers only to your resident status in the United States. 1040 In determining your U. 1040 S. 1040 income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. 1040 The most common dual-status tax years are the years of arrival and departure. 1040 See Dual-Status Aliens in chapter 1. 1040 If you are married and choose to be treated as a U. 1040 S. 1040 resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. 1040 Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. 1040 Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. 1040 S. 1040 Individual Income Tax Return 1040-C U. 1040 S. 1040 Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. 1040 S. 1040 Estimated Tax for Nonresident Alien Individuals 1040NR U. 1040 S. 1040 Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. 1040 Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. 1040 If you have not previously established a fiscal tax year, your tax year is the calendar year. 1040 A calendar year is 12 consecutive months ending on December 31. 1040 If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. 1040 S. 1040 resident for any calendar year, you will be treated as a U. 1040 S. 1040 resident for any part of your fiscal year that falls within that calendar year. 1040 Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. 1040 Income from sources outside the United States is taxable if you receive it while you are a resident alien. 1040 The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. 1040 For the part of the year you are a nonresident alien, you are taxed on income from U. 1040 S. 1040 sources and on certain foreign source income treated as effectively connected with a U. 1040 S. 1040 trade or business. 1040 (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. 1040 ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. 1040 The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. 1040 S. 1040 citizen after receiving it and before the end of the year. 1040 Income from U. 1040 S. 1040 sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. 1040 Generally, tax treaty provisions apply only to the part of the year you were a nonresident. 1040 In certain cases, however, treaty provisions may apply while you were a resident alien. 1040 See chapter 9 for more information. 1040 When determining what income is taxed in the United States, you must consider exemptions under U. 1040 S. 1040 tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. 1040 For a further discussion of tax treaties, see chapter 9. 1040 Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. 1040 1) Standard deduction. 1040   You cannot use the standard deduction allowed on Form 1040. 1040 However, you can itemize any allowable deductions. 1040 2) Exemptions. 1040   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. 1040 3) Head of household. 1040   You cannot use the head of household Tax Table column or Tax Computation Worksheet. 1040 4) Joint return. 1040   You cannot file a joint return. 1040 However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. 1040 5) Tax rates. 1040   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. 1040 S. 1040 trade or business. 1040 You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. 1040 However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. 1040 S. 1040 national. 1040  See the instructions for Form 1040NR to see if you qualify. 1040    A U. 1040 S. 1040 national is an individual who, although not a U. 1040 S. 1040 citizen, owes his or her allegiance to the United States. 1040 U. 1040 S. 1040 nationals include American Samoans and Northern Mariana Islanders who chose to become U. 1040 S. 1040 nationals instead of U. 1040 S. 1040 citizens. 1040 6) Tax credits. 1040   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. 1040 S. 1040 citizen or resident, as discussed in chapter 1. 1040 Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040 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. 1040 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. 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040 Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. 1040 S. 1040 national, or Student or business apprentice from India. 1040 For more information, see Exemptions in chapter 5. 1040 How To Figure Tax When you figure your U. 1040 S. 1040 tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. 1040 Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. 1040 S. 1040 citizens and residents. 1040 Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. 1040 You cannot take any deductions against this income. 1040 Social security and railroad retirement benefits. 1040   During the part of the year you are a nonresident alien, 85% of any U. 1040 S. 1040 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. 1040 (See The 30% Tax in chapter 4. 1040 )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. 1040 Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. 1040 If you received U. 1040 S. 1040 social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. 1040 You will not receive separate statements for the benefits received during your periods of U. 1040 S. 1040 residence and nonresidence. 1040 Therefore, it is important for you to keep careful records of these amounts. 1040 You will need this information to properly complete your return and determine your tax liability. 1040 If you received railroad retirement benefits while you were a nonresident alien, the U. 1040 S. 1040 Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. 1040 If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. 1040 Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. 1040 Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. 1040 There are certain restrictions that may apply. 1040 These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. 1040 Foreign tax credit. 1040   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. 1040   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. 1040 For more information, see the Instructions for Form 1116 and Publication 514. 1040 Child and dependent care credit. 1040   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. 1040 Generally, you must be able to claim an exemption for your dependent. 1040   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. 1040   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. 1040   For more information, get Publication 503 and Form 2441. 1040 Retirement savings contributions credit. 1040   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. 1040 You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. 1040 Use Form 8880 to figure the credit. 1040 For more information, see Publication 590. 1040 Child tax credit. 1040   You may be able to take this credit if you have a qualifying child. 1040   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 1040 Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). 1040 Is a U. 1040 S. 1040 citizen, a U. 1040 S. 1040 national, or a resident alien. 1040 Did not provide over half of his or her own support for 2013. 1040 Lived with you more than half of 2013. 1040 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 1040 Is claimed as a dependent on your return. 1040 An adopted child is always treated as your own child. 1040 An adopted child includes a child lawfully placed with you for legal adoption. 1040   See your form instructions for additional details. 1040 Adoption credit. 1040   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 1040 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 1040 To claim the adoption credit, file Form 8839 with the U. 1040 S. 1040 income tax return that you file. 1040   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. 1040 S. 1040 citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). 1040 Payments You can report as payments against your U. 1040 S. 1040 income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. 1040 These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. 1040 S. 1040 sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. 1040 Forms To File The U. 1040 S. 1040 income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. 1040 Resident at end of year. 1040   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. 1040 S. 1040 resident on the last day of the tax year. 1040 Write “Dual-Status Return” across the top of the return. 1040 Attach a statement to your return to show the income for the part of the year you are a nonresident. 1040 You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. 1040 Nonresident at end of year. 1040   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. 1040 S. 1040 resident on the last day of the tax year. 1040 Write “Dual-Status Return” across the top of the return. 1040 Attach a statement to your return to show the income for the part of the year you are a resident. 1040 You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. 1040   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. 1040 For more information, see Expatriation Tax in chapter 4. 1040 Statement. 1040   Any statement must have your name, address, and taxpayer identification number on it. 1040 You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. 1040 When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. 1040 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 1040 In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. 1040 If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. 1040 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 1040 If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. 1040 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. 1040 In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. 1040 O. 1040 Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. 1040 Prev  Up  Next   Home   More Online Publications