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1040a Form

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1040a Form

1040a form 1. 1040a form   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. 1040a form Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. 1040a form   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 1040a form See Publication 501 for more information. 1040a form Additional Medicare Tax. 1040a form  Beginning in 2013, a 0. 1040a form 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. 1040a form For more information, see the Instructions for Form 1040, line 60, and Form 8959. 1040a form Net Investment Income Tax. 1040a form  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040a form NIIT is a 3. 1040a form 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. 1040a form For more information, see the Instructions for Form 1040, line 60, and Form 8960. 1040a form Refundable credit for prior year minimum tax. 1040a form  The refundable portion of the credit for prior year minimum tax is no longer available. 1040a form Who must file. 1040a form  Generally, the amount of income you can receive before you must file a return has been increased. 1040a form See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. 1040a form Reminders File online. 1040a form  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. 1040a form Create your own personal identification number (PIN) and file a completely paperless tax return. 1040a form For more information, see Does My Return Have To Be on Paper , later. 1040a form Change of address. 1040a form  If you change your address, you should notify the IRS. 1040a form You can use Form 8822 to notify the IRS of the change. 1040a form See Change of Address , later, under What Happens After I File. 1040a form Enter your social security number. 1040a form  You must enter your social security number (SSN) in the spaces provided on your tax return. 1040a form If you file a joint return, enter the SSNs in the same order as the names. 1040a form Direct deposit of refund. 1040a form  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. 1040a form See Direct Deposit under Refunds, later. 1040a form If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. 1040a form Pay online or by phone. 1040a form  If you owe additional tax, you may be able to pay online or by phone. 1040a form See How To Pay , later. 1040a form Installment agreement. 1040a form  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. 1040a form See Installment Agreement , later, under Amount You Owe. 1040a form You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. 1040a form Automatic 6-month extension. 1040a form  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. 1040a form S. 1040a form Individual Income Tax Return. 1040a form See Automatic Extension , later. 1040a form Service in combat zone. 1040a form  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. 1040a form See Individuals Serving in Combat Zone , later, under When Do I Have To File. 1040a form Adoption taxpayer identification number. 1040a form  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). 1040a form For more information, see Social Security Number (SSN) , later. 1040a form Taxpayer identification number for aliens. 1040a form  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. 1040a form For more information, see Social Security Number (SSN) , later. 1040a form Frivolous tax submissions. 1040a form  The IRS has published a list of positions that are identified as frivolous. 1040a form The penalty for filing a frivolous tax return is $5,000. 1040a form Also, the $5,000 penalty will apply to other specified frivolous submissions. 1040a form For more information, see Civil Penalties , later. 1040a form Introduction This chapter discusses the following topics. 1040a form Whether you have to file a return. 1040a form Which form to use. 1040a form How to file electronically. 1040a form When, how, and where to file your return. 1040a form What happens if you pay too little or too much tax. 1040a form What records you should keep and how long you should keep them. 1040a form How you can change a return you have already filed. 1040a form Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. 1040a form Individuals in general. 1040a form (There are special rules for surviving spouses, executors, administrators, legal representatives, U. 1040a form S. 1040a form citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. 1040a form S. 1040a form possessions. 1040a form ) Dependents. 1040a form Certain children under age 19 or full-time students. 1040a form Self-employed persons. 1040a form Aliens. 1040a form The filing requirements for each category are explained in this chapter. 1040a form The filing requirements apply even if you do not owe tax. 1040a form Even if you do not have to file a return, it may be to your advantage to do so. 1040a form See Who Should File, later. 1040a form File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. 1040a form Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. 1040a form Individuals—In General If you are a U. 1040a form S. 1040a form citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. 1040a form To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. 1040a form Even if no table shows that you must file, you may need to file to get money back. 1040a form (See Who Should File , later. 1040a form ) Gross income. 1040a form   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. 1040a form It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). 1040a form Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 1040a form If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. 1040a form   Common types of income are discussed in Part Two of this publication. 1040a form Community income. 1040a form   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. 1040a form This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. 1040a form See Publication 555, Community Property, for more information. 1040a form Nevada, Washington, and California domestic partners. 1040a form   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. 1040a form See Publication 555. 1040a form Self-employed individuals. 1040a form   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. 1040a form See Self-Employed Persons , later, for more information about your filing requirements. 1040a form    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. 1040a form Filing status. 1040a form   Your filing status depends on whether you are single or married and on your family situation. 1040a form Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. 1040a form See chapter 2 for an explanation of each filing status. 1040a form Age. 1040a form   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. 1040a form See Table 1-1. 1040a form You are considered 65 on the day before your 65th birthday. 1040a form For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. 1040a form Table 1-1. 1040a form 2013 Filing Requirements for Most Taxpayers IF your filing status is. 1040a form . 1040a form . 1040a form AND at the end of 2013 you  were. 1040a form . 1040a form . 1040a form * THEN file a return if  your gross income  was at least. 1040a form . 1040a form . 1040a form ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040a form ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 1040a form Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 1040a form If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. 1040a form Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. 1040a form Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 1040a form But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. 1040a form *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. 1040a form Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. 1040a form You are the surviving spouse, executor, administrator, or legal representative. 1040a form The decedent met the filing requirements at the date of death. 1040a form For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. 1040a form U. 1040a form S. 1040a form Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. 1040a form For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. 1040a form S. 1040a form Citizens and Resident Aliens Abroad. 1040a form It is available online and at most U. 1040a form S. 1040a form embassies and consulates. 1040a form See How To Get Tax Help in the back of this publication. 1040a form Residents of Puerto Rico If you are a U. 1040a form S. 1040a form citizen and also a bona fide resident of Puerto Rico, you generally must file a U. 1040a form S. 1040a form income tax return for any year in which you meet the income requirements. 1040a form This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. 1040a form If you are a bona fide resident of Puerto Rico for the entire year, your U. 1040a form S. 1040a form gross income does not include income from sources within Puerto Rico. 1040a form It does, however, include any income you received for your services as an employee of the United States or a U. 1040a form S. 1040a form agency. 1040a form If you receive income from Puerto Rican sources that is not subject to U. 1040a form S. 1040a form tax, you must reduce your standard deduction. 1040a form As a result, the amount of income you must have before you are required to file a U. 1040a form S. 1040a form income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. 1040a form For more information, see Publication 570, Tax Guide for Individuals With Income From U. 1040a form S. 1040a form Possessions. 1040a form Individuals With Income From U. 1040a form S. 1040a form Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. 1040a form S. 1040a form Virgin Islands, special rules may apply when determining whether you must file a U. 1040a form S. 1040a form federal income tax return. 1040a form In addition, you may have to file a return with the individual island government. 1040a form See Publication 570 for more information. 1040a form Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. 1040a form You also must file if your situation is described in Table 1-3. 1040a form Responsibility of parent. 1040a form   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. 1040a form If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. 1040a form If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. 1040a form ” Child's earnings. 1040a form   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. 1040a form This is true even if under local law the child's parent has the right to the earnings and may actually have received them. 1040a form But if the child does not pay the tax due on this income, the parent is liable for the tax. 1040a form Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. 1040a form If this election is made, the child does not have to file a return. 1040a form See Parent's Election To Report Child's Interest and Dividends in chapter 31. 1040a form Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. 1040a form Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. 1040a form You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). 1040a form Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. 1040a form 28 or more. 1040a form (See Table 1-3. 1040a form ) Use Schedule SE (Form 1040) to figure your self-employment tax. 1040a form Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. 1040a form For more information about this tax, see Publication 334, Tax Guide for Small Business. 1040a form Employees of foreign governments or international organizations. 1040a form   If you are a U. 1040a form S. 1040a form citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. 1040a form Ministers. 1040a form   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. 1040a form This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. 1040a form For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 1040a form Table 1-2. 1040a form 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. 1040a form If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. 1040a form (See Table 1-3 for other situations when you must file. 1040a form ) In this table, earned income includes salaries, wages, tips, and professional fees. 1040a form It also includes taxable scholarship and fellowship grants. 1040a form (See Scholarships and fellowships in chapter 12. 1040a form ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. 1040a form It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. 1040a form Gross income is the total of your earned and unearned income. 1040a form   Single dependents—Were you either age 65 or older or blind? □ No. 1040a form You must file a return if any of the following apply. 1040a form     • Your unearned income was more than $1,000. 1040a form     • Your earned income was more than $6,100. 1040a form     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. 1040a form □ Yes. 1040a form You must file a return if any of the following apply. 1040a form     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). 1040a form     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). 1040a form     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). 1040a form Married dependents—Were you either age 65 or older or blind? □ No. 1040a form You must file a return if any of the following apply. 1040a form     • Your unearned income was more than $1,000. 1040a form     • Your earned income was more than $6,100. 1040a form     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 1040a form     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. 1040a form □ Yes. 1040a form You must file a return if any of the following apply. 1040a form     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). 1040a form     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). 1040a form     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 1040a form     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). 1040a form Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. 1040a form The rules used to determine your alien status are discussed in Publication 519, U. 1040a form S. 1040a form Tax Guide for Aliens. 1040a form Resident alien. 1040a form   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. 1040a form S. 1040a form citizens. 1040a form Use the forms discussed in this publication. 1040a form Nonresident alien. 1040a form   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. 1040a form S. 1040a form citizens and resident aliens. 1040a form See Publication 519 to find out if U. 1040a form S. 1040a form income tax laws apply to you and which forms you should file. 1040a form Dual-status taxpayer. 1040a form   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. 1040a form Different rules apply for each part of the year. 1040a form For information on dual-status taxpayers, see Publication 519. 1040a form Table 1-3. 1040a form Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. 1040a form 1. 1040a form   You owe any special taxes, including any of the following. 1040a form   a. 1040a form Alternative minimum tax. 1040a form   b. 1040a form Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 1040a form But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. 1040a form   c. 1040a form Household employment taxes. 1040a form But if you are filing a return only because you owe this tax, you can file Schedule H by itself. 1040a form   d. 1040a form Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. 1040a form   e. 1040a form Recapture of first-time homebuyer credit. 1040a form   f. 1040a form Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. 1040a form   g. 1040a form Recapture taxes. 1040a form 2. 1040a form   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. 1040a form 3. 1040a form   You had net earnings from self-employment of at least $400. 1040a form 4. 1040a form   You had wages of $108. 1040a form 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 1040a form Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. 1040a form You had federal income tax withheld or made estimated tax payments. 1040a form You qualify for the earned income credit. 1040a form See chapter 36 for more information. 1040a form You qualify for the additional child tax credit. 1040a form See chapter 34 for more information. 1040a form You qualify for the health coverage tax credit. 1040a form See chapter 37 for more information. 1040a form You qualify for the American opportunity credit. 1040a form See chapter 35 for more information. 1040a form You qualify for the credit for federal tax on fuels. 1040a form See chapter 37 for more information. 1040a form Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. 1040a form (But also see Does My Return Have To Be on Paper , later. 1040a form ) See the discussion under Form 1040 for when you must use that form. 1040a form Form 1040EZ Form 1040EZ is the simplest form to use. 1040a form You can use Form 1040EZ if all of the following apply. 1040a form    Your filing status is single or married filing jointly. 1040a form If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. 1040a form You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. 1040a form If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040a form You do not claim any dependents. 1040a form Your taxable income is less than $100,000. 1040a form Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. 1040a form You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. 1040a form You do not claim any credits other than the earned income credit. 1040a form You do not owe any household employment taxes on wages you paid to a household employee. 1040a form If you earned tips, they are included in boxes 5 and 7 of your Form W-2. 1040a form You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. 1040a form   You must meet all of these requirements to use Form 1040EZ. 1040a form If you do not, you must use Form 1040A or Form 1040. 1040a form Figuring tax. 1040a form   On Form 1040EZ, you can use only the tax table to figure your income tax. 1040a form You cannot use Form 1040EZ to report any other tax. 1040a form Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. 1040a form You can use Form 1040A if all of the following apply. 1040a form    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. 1040a form If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. 1040a form You must use Form 1040. 1040a form Your taxable income is less than $100,000. 1040a form Your adjustments to income are for only the following items. 1040a form Educator expenses. 1040a form IRA deduction. 1040a form Student loan interest deduction. 1040a form Tuition and fees. 1040a form You do not itemize your deductions. 1040a form You claim only the following tax credits. 1040a form The credit for child and dependent care expenses. 1040a form (See chapter 32. 1040a form ) The credit for the elderly or the disabled. 1040a form (See chapter 33. 1040a form ) The education credits. 1040a form (See chapter 35. 1040a form ) The retirement savings contribution credit. 1040a form (See chapter 37. 1040a form ) The child tax credit. 1040a form (See chapter 34. 1040a form ) The earned income credit. 1040a form (See chapter 36. 1040a form ) The additional child tax credit. 1040a form (See chapter 34. 1040a form ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. 1040a form (See Publication 525, Taxable and Nontaxable Income. 1040a form )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. 1040a form   You must meet all these requirements to use Form 1040A. 1040a form If you do not, you must use Form 1040. 1040a form Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. 1040a form You can use Form 1040 to report all types of income, deductions, and credits. 1040a form You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. 1040a form You must use Form 1040 if any of the following apply. 1040a form    Your taxable income is $100,000 or more. 1040a form You itemize your deductions on Schedule A. 1040a form You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. 1040a form You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. 1040a form Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). 1040a form You received $20 or more in tips in any 1 month and did not report all of them to your employer. 1040a form (See chapter 6. 1040a form ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. 1040a form You claim any credits other than the credits listed earlier under Form 1040A. 1040a form You owe the excise tax on insider stock compensation from an expatriated corporation. 1040a form Your Form W-2 shows an amount in box 12 with a code Z. 1040a form You had a qualified health savings account funding distribution from your IRA. 1040a form You are an employee and your employer did not withhold social security and Medicare tax. 1040a form You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. 1040a form You are a debtor in a bankruptcy case filed after October 16, 2005. 1040a form You must repay the first-time homebuyer credit. 1040a form You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. 1040a form Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). 1040a form If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. 1040a form See your tax return instructions for details. 1040a form If you do not qualify for Free File, then you should check out IRS. 1040a form gov for low-cost e-file options or Free File Fillable Forms. 1040a form IRS e-file Table 1-4 lists the benefits of IRS e-file. 1040a form IRS e-file uses automation to replace most of the manual steps needed to process paper returns. 1040a form As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. 1040a form However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. 1040a form Using e-file does not affect your chances of an IRS examination of your return. 1040a form Free File Fillable Forms. 1040a form   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. 1040a form These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. 1040a form gov, and Apply only to a federal tax return. 1040a form Electronic return signatures. 1040a form   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). 1040a form If you are filing online, you must use a Self-Select PIN. 1040a form If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. 1040a form Self-Select PIN. 1040a form   The Self-Select PIN method allows you to create your own PIN. 1040a form If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. 1040a form   A PIN is any combination of five digits you choose except five zeros. 1040a form If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. 1040a form   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. 1040a form Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. 1040a form AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. 1040a form If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. 1040a form Visit us at IRS. 1040a form gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. 1040a form (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. 1040a form The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. 1040a form ) You will also be prompted to enter your date of birth. 1040a form Table 1-4. 1040a form Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. 1040a form • Free File is available in English and Spanish. 1040a form • Free File is available online 24 hours a day, 7 days a week. 1040a form • Get your refund faster by e-filing using Direct Deposit. 1040a form • Sign electronically with a secure self-selected PIN and file a completely paperless return. 1040a form • Receive an acknowledgement that your return was received and accepted. 1040a form • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. 1040a form You can also file a return early and pay the amount you owe by the due date of your return. 1040a form • Save time by preparing and e-filing federal and state returns together. 1040a form • IRS computers quickly and automatically check for errors or other missing information. 1040a form • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. 1040a form You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. 1040a form If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. 1040a form This can be found at IRS. 1040a form gov. 1040a form Click on Request an Electronic Filing PIN. 1040a form Or you can call 1-866-704-7388. 1040a form Practitioner PIN. 1040a form   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. 1040a form The practitioner can provide you with details. 1040a form Form 8453. 1040a form   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. 1040a form For details, see Form 8453. 1040a form For more details, visit www. 1040a form irs. 1040a form gov/efile and click on “ Individuals. 1040a form ” Identity Protection PIN. 1040a form   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. 1040a form If the IRS has not given you this type of number, leave these spaces blank. 1040a form For more information, see the Instructions for Form 1040A or Form 1040. 1040a form Power of attorney. 1040a form   If an agent is signing your return for you, a power of attorney (POA) must be filed. 1040a form Attach the POA to Form 8453 and file it using that form's instructions. 1040a form See Signatures , later, for more information on POAs. 1040a form State returns. 1040a form   In most states, you can file an electronic state return simultaneously with your federal return. 1040a form For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. 1040a form irs. 1040a form gov/efile. 1040a form Refunds. 1040a form   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. 1040a form With e-file, your refund will be issued faster than if you filed on paper. 1040a form   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. 1040a form See Offset against debts under Refunds, later. 1040a form Refund inquiries. 1040a form   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. 1040a form See Refund Information , later. 1040a form Amount you owe. 1040a form   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. 1040a form See How To Pay , later, for information on how to pay the amount you owe. 1040a form Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. 1040a form A computer with Internet access and tax preparation software are all you need. 1040a form Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. 1040a form IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. 1040a form For information, visit www. 1040a form irs. 1040a form gov/efile. 1040a form Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. 1040a form Others offer it for a fee. 1040a form Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. 1040a form Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. 1040a form The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. 1040a form Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. 1040a form To find a site near you, call 1-800-906-9887. 1040a form Or to find the nearest AARP TaxAide site, visit AARP's website at www. 1040a form aarp. 1040a form org/taxaide or call 1-888-227-7669. 1040a form For more information on these programs, go to IRS. 1040a form gov and enter keyword “VITA” in the search box. 1040a form Using a Tax Professional Many tax professionals electronically file tax returns for their clients. 1040a form You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. 1040a form Note. 1040a form Tax professionals may charge a fee for IRS e-file. 1040a form Fees can vary depending on the professional and the specific services rendered. 1040a form When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. 1040a form For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. 1040a form Table 1-5. 1040a form When To File Your 2013 Return For U. 1040a form S. 1040a form citizens and residents who file returns on a calendar year. 1040a form   For Most Taxpayers For Certain Taxpayers Outside the U. 1040a form S. 1040a form No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. 1040a form When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 1040a form —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. 1040a form Filing paper returns on time. 1040a form   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. 1040a form If you send your return by registered mail, the date of the registration is the postmark date. 1040a form The registration is evidence that the return was delivered. 1040a form If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. 1040a form The postmarked certified mail receipt is evidence that the return was delivered. 1040a form Private delivery services. 1040a form   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. 1040a form The private delivery service can tell you how to get written proof of this date. 1040a form   For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040a form gov and enter “private delivery service” in the search box. 1040a form   The following are designated private delivery services. 1040a form DHL Express (DHL): Same Day Service. 1040a form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040a form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040a form M. 1040a form , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040a form Filing electronic returns on time. 1040a form   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. 1040a form An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. 1040a form   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. 1040a form The date and time in your time zone controls whether your electronically filed return is timely. 1040a form Filing late. 1040a form   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. 1040a form For more information, see Penalties , later. 1040a form Also see Interest under Amount You Owe. 1040a form   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. 1040a form Nonresident alien. 1040a form    If you are a nonresident alien and earn wages subject to U. 1040a form S. 1040a form income tax withholding, your 2013 U. 1040a form S. 1040a form income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. 1040a form   If you do not earn wages subject to U. 1040a form S. 1040a form income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. 1040a form See Publication 519 for more filing information. 1040a form Filing for a decedent. 1040a form   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. 1040a form See Publication 559. 1040a form Extensions of Time To File You may be able to get an extension of time to file your return. 1040a form There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. 1040a form Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. 1040a form Example. 1040a form If your return is due on April 15, 2014, you will have until October 15, 2014, to file. 1040a form If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. 1040a form You may also be charged penalties, discussed later. 1040a form How to get the automatic extension. 1040a form   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. 1040a form E-file options. 1040a form   There are two ways you can use e-file to get an extension of time to file. 1040a form Complete Form 4868, Application for Automatic Extension of Time To File U. 1040a form S. 1040a form Individual Income Tax Return, to use as a worksheet. 1040a form If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. 1040a form If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. 1040a form E-file using your personal computer or a tax professional. 1040a form    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. 1040a form You will need to provide certain information from your tax return for 2012. 1040a form If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. 1040a form E-file and pay by credit or debit card or by direct transfer from your bank account. 1040a form   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. 1040a form You can do this by phone or over the Internet. 1040a form You do not file Form 4868. 1040a form See Pay online , under How To Pay, later in this chapter. 1040a form Filing a paper Form 4868. 1040a form   You can get an extension of time to file by filing a paper Form 4868. 1040a form Mail it to the address shown in the form instructions. 1040a form   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. 1040a form ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. 1040a form When to file. 1040a form   You must request the automatic extension by the due date for your return. 1040a form You can file your return any time before the 6-month extension period ends. 1040a form When you file your return. 1040a form   Enter any payment you made related to the extension of time to file on Form 1040, line 68. 1040a form If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. 1040a form Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. 1040a form Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. 1040a form S. 1040a form citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. 1040a form However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. 1040a form If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. 1040a form See Individuals Serving in Combat Zone , later, for special rules that apply to you. 1040a form Married taxpayers. 1040a form   If you file a joint return, only one spouse has to qualify for this automatic extension. 1040a form If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. 1040a form How to get the extension. 1040a form   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. 1040a form (See the situations listed under (2), earlier. 1040a form ) Extensions beyond 2 months. 1040a form   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. 1040a form File Form 4868 and check the box on line 8. 1040a form No further extension. 1040a form   An extension of more than 6 months will generally not be granted. 1040a form However, if you are outside the United States and meet certain tests, you may be granted a longer extension. 1040a form For more information, see When To File and Pay in Publication 54. 1040a form Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. 1040a form This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. 1040a form Combat zone. 1040a form   For purposes of the automatic extension, the term “combat zone” includes the following areas. 1040a form The Arabian peninsula area, effective January 17, 1991. 1040a form The Kosovo area, effective March 24, 1999. 1040a form Afghanistan area, effective September 19, 2001. 1040a form   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. 1040a form The publication also has information about other tax benefits available to military personnel serving in a combat zone. 1040a form Extension period. 1040a form   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. 1040a form   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. 1040a form For example, you have 3½ months (January 1 – April 15) to file your tax return. 1040a form Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. 1040a form See Extension of Deadlines in Publication 3 for more information. 1040a form   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. 1040a form How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. 1040a form It also explains how to complete certain sections of the form. 1040a form You may find Table 1-6 helpful when you prepare your paper return. 1040a form Table 1-6. 1040a form Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. 1040a form 2 — Get the forms, schedules, and publications you need. 1040a form 3 — Fill in your return. 1040a form 4 — Check your return to make sure it is correct. 1040a form 5 — Sign and date your return. 1040a form 6 — Attach all required forms and schedules. 1040a form Electronic returns. 1040a form   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. 1040a form Substitute tax forms. 1040a form   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. 1040a form Form W-2. 1040a form   If you were an employee, you should receive Form W-2 from your employer. 1040a form You will need the information from this form to prepare your return. 1040a form See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. 1040a form   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 1040a form If it is mailed, you should allow adequate time to receive it before contacting your employer. 1040a form If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. 1040a form When you request IRS help, be prepared to provide the following information. 1040a form Your name, address (including ZIP code), and phone number. 1040a form Your SSN. 1040a form Your dates of employment. 1040a form Your employer's name, address (including ZIP code), and phone number. 1040a form Form 1099. 1040a form   If you received certain types of income, you may receive a Form 1099. 1040a form For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). 1040a form If it is mailed, you should allow adequate time to receive it before contacting the payer. 1040a form If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. 1040a form When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. 1040a form A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. 1040a form You must account for your income and expenses in a way that clearly shows your taxable income. 1040a form The way you do this is called an accounting method. 1040a form This section explains which accounting periods and methods you can use. 1040a form Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. 1040a form If you do not use a calendar year, your accounting period is a fiscal year. 1040a form A regular fiscal year is a 12-month period that ends on the last day of any month except December. 1040a form A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. 1040a form You choose your accounting period (tax year) when you file your first income tax return. 1040a form It cannot be longer than 12 months. 1040a form More information. 1040a form   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. 1040a form Accounting Methods Your accounting method is the way you account for your income and expenses. 1040a form Most taxpayers use either the cash method or an accrual method. 1040a form You choose a method when you file your first income tax return. 1040a form If you want to change your accounting method after that, you generally must get IRS approval. 1040a form Cash method. 1040a form   If you use this method, report all items of income in the year in which you actually or constructively receive them. 1040a form Generally, you deduct all expenses in the year you actually pay them. 1040a form This is the method most individual taxpayers use. 1040a form Constructive receipt. 1040a form   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. 1040a form You do not need to have physical possession of it. 1040a form For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). 1040a form Garnisheed wages. 1040a form   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. 1040a form You must include these wages in income for the year you would have received them. 1040a form Debts paid for you. 1040a form   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. 1040a form See Canceled Debts in chapter 12 for more information. 1040a form Payment to third party. 1040a form   If a third party is paid income from property you own, you have constructively received the income. 1040a form It is the same as if you had actually received the income and paid it to the third party. 1040a form Payment to an agent. 1040a form   Income an agent receives for you is income you constructively received in the year the agent receives it. 1040a form If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. 1040a form Check received or available. 1040a form   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. 1040a form A check that was “made available to you” includes a check you have already received, but not cashed or deposited. 1040a form It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. 1040a form It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. 1040a form No constructive receipt. 1040a form   There may be facts to show that you did not constructively receive income. 1040a form Example. 1040a form Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. 1040a form Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. 1040a form Accrual method. 1040a form   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. 1040a form You generally deduct your expenses when you incur them, rather than when you pay them. 1040a form Income paid in advance. 1040a form   An advance payment of income is generally included in gross income in the year you receive it. 1040a form Your method of accounting does not matter as long as the income is available to you. 1040a form An advance payment may include rent or interest you receive in advance and pay for services you will perform later. 1040a form   A limited deferral until the next tax year may be allowed for certain advance payments. 1040a form See Publication 538 for specific information. 1040a form Additional information. 1040a form   For more information on accounting methods, including how to change your accounting method, see Publication 538. 1040a form Social Security Number (SSN) You must enter your SSN on your return. 1040a form If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. 1040a form If you are filing a joint return, include the SSNs in the same order as the names. 1040a form Use this same order in submitting other forms and documents to the IRS. 1040a form Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. 1040a form If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. 1040a form If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. 1040a form If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. 1040a form Name change. 1040a form   If you changed your name because of marriage, divorce, etc. 1040a form , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. 1040a form This prevents delays in processing your return and issuing refunds. 1040a form It also safeguards your future social security benefits. 1040a form Dependent's SSN. 1040a form   You must provide the SSN of each dependent you claim, regardless of the dependent's age. 1040a form This requirement applies to all dependents (not just your children) claimed on your tax return. 1040a form Exception. 1040a form    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. 1040a form The document must show that the child was born alive. 1040a form No SSN. 1040a form   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. 1040a form It usually takes about 2 weeks to get an SSN. 1040a form If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. 1040a form   If you are a U. 1040a form S. 1040a form citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. 1040a form If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. 1040a form   Form SS-5 is available at any SSA office, on the Internet at www. 1040a form socialsecurity. 1040a form gov, or by calling 1-800-772-1213. 1040a form If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. 1040a form   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . 1040a form   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. 1040a form Adoption taxpayer identification number (ATIN). 1040a form   If you are in the process of adopting a child who is a U. 1040a form S. 1040a form citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. 1040a form    File Form W-7A, Application for Taxpayer Identification Number for Pending U. 1040a form S. 1040a form Adoptions, with the IRS to get an ATIN if all of the following are true. 1040a form You have a child living with you who was placed in your home for legal adoption. 1040a form You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. 1040a form You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. 1040a form You are eligible to claim the child as a dependent on your tax return. 1040a form After the adoption is final, you must apply for an SSN for the child. 1040a form You cannot continue using the ATIN. 1040a form   See Form W-7A for more information. 1040a form Nonresident alien spouse. 1040a form   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. 1040a form If your spouse is not eligible for an SSN, see the following discussion on ITINs. 1040a form Individual taxpayer identification number (ITIN). 1040a form   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. 1040a form This also applies to an alien spouse or dependent. 1040a form To apply for an ITIN, file Form W-7 with the IRS. 1040a form It usually takes about 6 to 10 weeks to get an ITIN. 1040a form Enter the ITIN on your tax return wherever an SSN is requested. 1040a form    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. 1040a form See the Form W-7 instructions for how and where to file. 1040a form You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. 1040a form ITIN for tax use only. 1040a form   An ITIN is for tax use only. 1040a form It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. 1040a form S. 1040a form law. 1040a form Penalty for not providing social security number. 1040a form   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. 1040a form See the discussion on Penalties , later, for more information. 1040a form SSN on correspondence. 1040a form   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. 1040a form Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. 1040a form Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. 1040a form If you want $3 to go to this fund, check the box. 1040a form If you are filing a joint return, your spouse can also have $3 go to the fund. 1040a form If you check a box, your tax or refund will not change. 1040a form Computations The following information may be useful in making the return easier to complete. 1040a form Rounding off dollars. 1040a form   You can round off cents to whole dollars on your return and schedules. 1040a form If you do round to whole dollars, you must round all amounts. 1040a form To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. 1040a form For example, $1. 1040a form 39 becomes $1 and $2. 1040a form 50 becomes $3. 1040a form   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. 1040a form Example. 1040a form You receive two Forms W-2: one showing wages of $5,000. 1040a form 55 and one showing wages of $18,500. 1040a form 73. 1040a form On Form 1040, line 7, you would enter $23,501 ($5,000. 1040a form 55 + $18,500. 1040a form 73 = $23,501. 1040a form 28), not $23,502 ($5,001 + $18,501). 1040a form Equal amounts. 1040a form   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. 1040a form Example. 1040a form Line 1 is $500. 1040a form Line 3 is $500. 1040a form Line 5 asks you to enter the smaller of line 1 or 3. 1040a form Enter $500 on line 5. 1040a form Negative amounts. 1040a form   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. 1040a form To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. 1040a form Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. 1040a form You may be able to file a paperless return using IRS e-file. 1040a form There's nothing to attach or mail, not even your Forms W-2. 1040a form See Does My Return Have To Be on Paper, earlier. 1040a form Form W-2. 1040a form   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. 1040a form You should have a Form W-2 from each employer. 1040a form If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. 1040a form Attach it to the front page of your paper return, not to any attachments. 1040a form For more information, see Form W-2 in chapter 4. 1040a form   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040a form , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. 1040a form Form 1040EZ. 1040a form   There are no additional schedules to file with Form 1040EZ. 1040a form Form 1040A. 1040a form   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. 1040a form Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. 1040a form Do not attach items unless required to do so. 1040a form Form 1040. 1040a form   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. 1040a form Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. 1040a form Do not attach items unless required to do so. 1040a form Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. 1040a form If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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The 1040a Form

1040a form Publication 519 - Additional Material Table of Contents Appendix A—Tax Treaty Exemption Procedure for StudentsBelgium Bulgaria China, People's Republic of Cyprus Czech Republic, Estonia, Latvia, Lithuania, and Slovak Republic Egypt France Germany Iceland Indonesia Israel, Philippines and Thailand Korea, Norway, Poland, and Romania Morocco Netherlands Pakistan Portugal and Spain Slovenia and Venezuela Trinidad and Tobago Tunisia Appendix B—Tax Treaty Exemption Procedure for Teachers and ResearchersBelgium Bulgaria China, People's Republic of Commonwealth of Independent States Czech Republic and Slovak Republic Egypt, Hungary, Korea, Philippines, Poland, and Romania France Germany Greece India Indonesia Israel Italy Jamaica Luxembourg Netherlands Norway Pakistan Portugal Slovenia and Venezuela Thailand Trinidad and Tobago United Kingdom Frequently Asked Questions This section answers tax-related questions commonly asked by aliens. 1040a form . 1040a form What is the difference between a resident alien and a nonresident alien for tax purposes? . 1040a form What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? . 1040a form I am a student with an F-1 Visa. 1040a form I was told that I was an exempt individual. 1040a form Does this mean I am exempt from paying U. 1040a form S. 1040a form tax? . 1040a form I am a resident alien. 1040a form Can I claim any treaty benefits? . 1040a form I am a nonresident alien with no dependents. 1040a form I am working temporarily for a U. 1040a form S. 1040a form company. 1040a form What return do I file? . 1040a form I came to the United States on June 30th of last year. 1040a form I have an H-1B Visa. 1040a form What is my tax status, resident alien or nonresident alien? What tax return do I file? . 1040a form When is my Form 1040NR due? . 1040a form My spouse is a nonresident alien. 1040a form Does he need a social security number? . 1040a form I am a nonresident alien. 1040a form Can I file a joint return with my spouse? . 1040a form I have an H-1B Visa and my husband has an F-1 Visa. 1040a form We both lived in the United States all of last year and had income. 1040a form What kind of form should we file? Do we file separate returns or a joint return? . 1040a form Is a dual-resident taxpayer the same as a dual-status taxpayer? . 1040a form I am a nonresident alien and invested money in the U. 1040a form S. 1040a form stock market through a U. 1040a form S. 1040a form brokerage company. 1040a form Are the dividends and the capital gains taxable? If yes, how are they taxed? . 1040a form I am a nonresident alien. 1040a form I receive U. 1040a form S. 1040a form social security benefits. 1040a form Are my benefits taxable? . 1040a form Do I have to pay taxes on my scholarship? . 1040a form I am a nonresident alien. 1040a form Can I claim the standard deduction? . 1040a form I am a dual-status taxpayer. 1040a form Can I claim the standard deduction? . 1040a form I am filing Form 1040NR. 1040a form Can I claim itemized deductions? . 1040a form I am not a U. 1040a form S. 1040a form citizen. 1040a form What exemptions can I claim? . 1040a form What exemptions can I claim as a dual-status taxpayer? . 1040a form I am single with a dependent child. 1040a form I was a dual-status alien in 2013. 1040a form Can I claim the earned income credit on my 2013 tax return? . 1040a form I am a nonresident alien student. 1040a form Can I claim an education credit on my Form 1040NR? . 1040a form I am a nonresident alien, temporarily working in the U. 1040a form S. 1040a form under a J visa. 1040a form Am I subject to social security and Medicare taxes? . 1040a form I am a nonresident alien student. 1040a form Social security taxes were withheld from my pay in error. 1040a form How do I get a refund of these taxes? . 1040a form I am an alien who will be leaving the United States. 1040a form What forms do I have to file before I leave? . 1040a form I filed a Form 1040-C when I left the United States. 1040a form Do I still have to file an annual U. 1040a form S. 1040a form tax return? . 1040a form What is the difference between a resident alien and a nonresident alien for tax purposes? For tax purposes, an alien is an individual who is not a U. 1040a form S. 1040a form citizen. 1040a form Aliens are classified as resident aliens and nonresident aliens. 1040a form Resident aliens are taxed on their worldwide income, the same as U. 1040a form S. 1040a form citizens. 1040a form Nonresident aliens are taxed only on their U. 1040a form S. 1040a form source income and certain foreign source income that is effectively connected with a U. 1040a form S. 1040a form trade or business. 1040a form The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. 1040a form These are the same rates that apply to U. 1040a form S. 1040a form citizens and residents. 1040a form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 1040a form The term “exempt individual” does not refer to someone exempt from U. 1040a form S. 1040a form tax. 1040a form You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. 1040a form See chapter 1 . 1040a form Generally, you cannot claim tax treaty benefits as a resident alien. 1040a form However, there are exceptions. 1040a form See Effect of Tax Treaties in chapter 1. 1040a form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 1040a form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 1040a form S. 1040a form source income on which tax was not fully paid by the amount withheld. 1040a form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040a form You were a dual-status alien last year. 1040a form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. 1040a form However, for the part of the year that you were not present in the United States, you are a nonresident. 1040a form File Form 1040. 1040a form Print “Dual-Status Return” across the top. 1040a form Attach a statement showing your U. 1040a form S. 1040a form source income for the part of the year you were a nonresident. 1040a form You may use Form 1040NR as the statement. 1040a form Print “Dual-Status Statement” across the top. 1040a form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040a form If you are an employee and you receive wages subject to U. 1040a form S. 1040a form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040a form If you file for the 2013 calendar year, your return is due April 15, 2014. 1040a form If you are not an employee who receives wages subject to U. 1040a form S. 1040a form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040a form For the 2013 calendar year, file your return by June 16, 2014. 1040a form For more information on when and where to file, see chapter 7 . 1040a form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040a form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040a form If you are a U. 1040a form S. 1040a form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 1040a form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040a form See Identification Number in chapter 5 for more information. 1040a form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040a form However, nonresident aliens married to U. 1040a form S. 1040a form citizens or residents can choose to be treated as U. 1040a form S. 1040a form residents and file joint returns. 1040a form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Assuming both of you had these visas for all of last year, you are a resident alien. 1040a form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040a form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040a form Your husband must file Form 1040NR or 1040NR-EZ. 1040a form No. 1040a form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040a form See Effect of Tax Treaties in chapter 1. 1040a form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040a form See chapter 6 . 1040a form The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040a form S. 1040a form trade or business. 1040a form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040a form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040a form Dividends are generally taxed at a 30% (or lower treaty) rate. 1040a form The brokerage company or payor of the dividends should withhold this tax at source. 1040a form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040a form If the capital gains and dividends are effectively connected with a U. 1040a form S. 1040a form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040a form S. 1040a form citizens and residents. 1040a form If you are a nonresident alien, 85% of any U. 1040a form S. 1040a form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 1040a form See The 30% Tax in chapter 4. 1040a form If you are a nonresident alien and the scholarship is not from U. 1040a form S. 1040a form sources, it is not subject to U. 1040a form S. 1040a form tax. 1040a form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040a form S. 1040a form sources. 1040a form If your scholarship is from U. 1040a form S. 1040a form sources or you are a resident alien, your scholarship is subject to U. 1040a form S. 1040a form tax according to the following rules. 1040a form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 1040a form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040a form See Scholarships and Fellowship Grants in chapter 3 for more information. 1040a form If you are not a candidate for a degree, your scholarship is taxable. 1040a form Nonresident aliens cannot claim the standard deduction. 1040a form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040a form You cannot claim the standard deduction allowed on Form 1040. 1040a form However, you can itemize any allowable deductions. 1040a form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040a form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040a form S. 1040a form trade or business. 1040a form See Itemized Deductions in chapter 5. 1040a form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040a form S. 1040a form citizens. 1040a form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040a form S. 1040a form tax return. 1040a form There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040a form S. 1040a form nationals; and for students and business apprentices from India. 1040a form See Exemptions in chapter 5. 1040a form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040a form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 1040a form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 1040a form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040a form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040a form See chapter 6 for more information on dual-status aliens. 1040a form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040a form However, if you are married and choose to file a joint return with a U. 1040a form S. 1040a form citizen or resident spouse, you may be eligible for these credits. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. 1040a form See Social Security and Medicare Taxes in chapter 8. 1040a form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 1040a form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 1040a form Do not use Form 843 to request a refund of Additional Medicare Tax. 1040a form See Refund of Taxes Withheld in Error in chapter 8. 1040a form Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040a form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040a form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040a form These forms are discussed in chapter 11. 1040a form Form 1040-C is not an annual U. 1040a form S. 1040a form income tax return. 1040a form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040a form Chapters 5 and 7 discuss filing an annual U. 1040a form S. 1040a form income tax return. 1040a form . 1040a form What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. 1040a form These are the same rates that apply to U. 1040a form S. 1040a form citizens and residents. 1040a form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 1040a form The term “exempt individual” does not refer to someone exempt from U. 1040a form S. 1040a form tax. 1040a form You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. 1040a form See chapter 1 . 1040a form Generally, you cannot claim tax treaty benefits as a resident alien. 1040a form However, there are exceptions. 1040a form See Effect of Tax Treaties in chapter 1. 1040a form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 1040a form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 1040a form S. 1040a form source income on which tax was not fully paid by the amount withheld. 1040a form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040a form You were a dual-status alien last year. 1040a form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. 1040a form However, for the part of the year that you were not present in the United States, you are a nonresident. 1040a form File Form 1040. 1040a form Print “Dual-Status Return” across the top. 1040a form Attach a statement showing your U. 1040a form S. 1040a form source income for the part of the year you were a nonresident. 1040a form You may use Form 1040NR as the statement. 1040a form Print “Dual-Status Statement” across the top. 1040a form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040a form If you are an employee and you receive wages subject to U. 1040a form S. 1040a form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040a form If you file for the 2013 calendar year, your return is due April 15, 2014. 1040a form If you are not an employee who receives wages subject to U. 1040a form S. 1040a form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040a form For the 2013 calendar year, file your return by June 16, 2014. 1040a form For more information on when and where to file, see chapter 7 . 1040a form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040a form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040a form If you are a U. 1040a form S. 1040a form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 1040a form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040a form See Identification Number in chapter 5 for more information. 1040a form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040a form However, nonresident aliens married to U. 1040a form S. 1040a form citizens or residents can choose to be treated as U. 1040a form S. 1040a form residents and file joint returns. 1040a form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Assuming both of you had these visas for all of last year, you are a resident alien. 1040a form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040a form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040a form Your husband must file Form 1040NR or 1040NR-EZ. 1040a form No. 1040a form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040a form See Effect of Tax Treaties in chapter 1. 1040a form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040a form See chapter 6 . 1040a form The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040a form S. 1040a form trade or business. 1040a form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040a form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040a form Dividends are generally taxed at a 30% (or lower treaty) rate. 1040a form The brokerage company or payor of the dividends should withhold this tax at source. 1040a form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040a form If the capital gains and dividends are effectively connected with a U. 1040a form S. 1040a form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040a form S. 1040a form citizens and residents. 1040a form If you are a nonresident alien, 85% of any U. 1040a form S. 1040a form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 1040a form See The 30% Tax in chapter 4. 1040a form If you are a nonresident alien and the scholarship is not from U. 1040a form S. 1040a form sources, it is not subject to U. 1040a form S. 1040a form tax. 1040a form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040a form S. 1040a form sources. 1040a form If your scholarship is from U. 1040a form S. 1040a form sources or you are a resident alien, your scholarship is subject to U. 1040a form S. 1040a form tax according to the following rules. 1040a form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 1040a form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040a form See Scholarships and Fellowship Grants in chapter 3 for more information. 1040a form If you are not a candidate for a degree, your scholarship is taxable. 1040a form Nonresident aliens cannot claim the standard deduction. 1040a form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040a form You cannot claim the standard deduction allowed on Form 1040. 1040a form However, you can itemize any allowable deductions. 1040a form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040a form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040a form S. 1040a form trade or business. 1040a form See Itemized Deductions in chapter 5. 1040a form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040a form S. 1040a form citizens. 1040a form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040a form S. 1040a form tax return. 1040a form There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040a form S. 1040a form nationals; and for students and business apprentices from India. 1040a form See Exemptions in chapter 5. 1040a form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040a form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 1040a form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 1040a form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040a form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040a form See chapter 6 for more information on dual-status aliens. 1040a form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040a form However, if you are married and choose to file a joint return with a U. 1040a form S. 1040a form citizen or resident spouse, you may be eligible for these credits. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. 1040a form See Social Security and Medicare Taxes in chapter 8. 1040a form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 1040a form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 1040a form Do not use Form 843 to request a refund of Additional Medicare Tax. 1040a form See Refund of Taxes Withheld in Error in chapter 8. 1040a form Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040a form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040a form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040a form These forms are discussed in chapter 11. 1040a form Form 1040-C is not an annual U. 1040a form S. 1040a form income tax return. 1040a form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040a form Chapters 5 and 7 discuss filing an annual U. 1040a form S. 1040a form income tax return. 1040a form . 1040a form I am a student with an F-1 Visa. 1040a form I was told that I was an exempt individual. 1040a form Does this mean I am exempt from paying U. 1040a form S. 1040a form tax? The term “exempt individual” does not refer to someone exempt from U. 1040a form S. 1040a form tax. 1040a form You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. 1040a form See chapter 1 . 1040a form Generally, you cannot claim tax treaty benefits as a resident alien. 1040a form However, there are exceptions. 1040a form See Effect of Tax Treaties in chapter 1. 1040a form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 1040a form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 1040a form S. 1040a form source income on which tax was not fully paid by the amount withheld. 1040a form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040a form You were a dual-status alien last year. 1040a form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. 1040a form However, for the part of the year that you were not present in the United States, you are a nonresident. 1040a form File Form 1040. 1040a form Print “Dual-Status Return” across the top. 1040a form Attach a statement showing your U. 1040a form S. 1040a form source income for the part of the year you were a nonresident. 1040a form You may use Form 1040NR as the statement. 1040a form Print “Dual-Status Statement” across the top. 1040a form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040a form If you are an employee and you receive wages subject to U. 1040a form S. 1040a form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040a form If you file for the 2013 calendar year, your return is due April 15, 2014. 1040a form If you are not an employee who receives wages subject to U. 1040a form S. 1040a form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040a form For the 2013 calendar year, file your return by June 16, 2014. 1040a form For more information on when and where to file, see chapter 7 . 1040a form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040a form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040a form If you are a U. 1040a form S. 1040a form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 1040a form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040a form See Identification Number in chapter 5 for more information. 1040a form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040a form However, nonresident aliens married to U. 1040a form S. 1040a form citizens or residents can choose to be treated as U. 1040a form S. 1040a form residents and file joint returns. 1040a form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Assuming both of you had these visas for all of last year, you are a resident alien. 1040a form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040a form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040a form Your husband must file Form 1040NR or 1040NR-EZ. 1040a form No. 1040a form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040a form See Effect of Tax Treaties in chapter 1. 1040a form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040a form See chapter 6 . 1040a form The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040a form S. 1040a form trade or business. 1040a form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040a form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040a form Dividends are generally taxed at a 30% (or lower treaty) rate. 1040a form The brokerage company or payor of the dividends should withhold this tax at source. 1040a form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040a form If the capital gains and dividends are effectively connected with a U. 1040a form S. 1040a form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040a form S. 1040a form citizens and residents. 1040a form If you are a nonresident alien, 85% of any U. 1040a form S. 1040a form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 1040a form See The 30% Tax in chapter 4. 1040a form If you are a nonresident alien and the scholarship is not from U. 1040a form S. 1040a form sources, it is not subject to U. 1040a form S. 1040a form tax. 1040a form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040a form S. 1040a form sources. 1040a form If your scholarship is from U. 1040a form S. 1040a form sources or you are a resident alien, your scholarship is subject to U. 1040a form S. 1040a form tax according to the following rules. 1040a form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 1040a form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040a form See Scholarships and Fellowship Grants in chapter 3 for more information. 1040a form If you are not a candidate for a degree, your scholarship is taxable. 1040a form Nonresident aliens cannot claim the standard deduction. 1040a form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040a form You cannot claim the standard deduction allowed on Form 1040. 1040a form However, you can itemize any allowable deductions. 1040a form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040a form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040a form S. 1040a form trade or business. 1040a form See Itemized Deductions in chapter 5. 1040a form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040a form S. 1040a form citizens. 1040a form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040a form S. 1040a form tax return. 1040a form There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040a form S. 1040a form nationals; and for students and business apprentices from India. 1040a form See Exemptions in chapter 5. 1040a form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040a form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 1040a form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 1040a form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040a form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040a form See chapter 6 for more information on dual-status aliens. 1040a form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040a form However, if you are married and choose to file a joint return with a U. 1040a form S. 1040a form citizen or resident spouse, you may be eligible for these credits. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. 1040a form See Social Security and Medicare Taxes in chapter 8. 1040a form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 1040a form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 1040a form Do not use Form 843 to request a refund of Additional Medicare Tax. 1040a form See Refund of Taxes Withheld in Error in chapter 8. 1040a form Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040a form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040a form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040a form These forms are discussed in chapter 11. 1040a form Form 1040-C is not an annual U. 1040a form S. 1040a form income tax return. 1040a form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040a form Chapters 5 and 7 discuss filing an annual U. 1040a form S. 1040a form income tax return. 1040a form . 1040a form I am a resident alien. 1040a form Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. 1040a form However, there are exceptions. 1040a form See Effect of Tax Treaties in chapter 1. 1040a form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 1040a form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 1040a form S. 1040a form source income on which tax was not fully paid by the amount withheld. 1040a form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040a form You were a dual-status alien last year. 1040a form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. 1040a form However, for the part of the year that you were not present in the United States, you are a nonresident. 1040a form File Form 1040. 1040a form Print “Dual-Status Return” across the top. 1040a form Attach a statement showing your U. 1040a form S. 1040a form source income for the part of the year you were a nonresident. 1040a form You may use Form 1040NR as the statement. 1040a form Print “Dual-Status Statement” across the top. 1040a form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040a form If you are an employee and you receive wages subject to U. 1040a form S. 1040a form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040a form If you file for the 2013 calendar year, your return is due April 15, 2014. 1040a form If you are not an employee who receives wages subject to U. 1040a form S. 1040a form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040a form For the 2013 calendar year, file your return by June 16, 2014. 1040a form For more information on when and where to file, see chapter 7 . 1040a form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040a form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040a form If you are a U. 1040a form S. 1040a form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 1040a form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040a form See Identification Number in chapter 5 for more information. 1040a form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040a form However, nonresident aliens married to U. 1040a form S. 1040a form citizens or residents can choose to be treated as U. 1040a form S. 1040a form residents and file joint returns. 1040a form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Assuming both of you had these visas for all of last year, you are a resident alien. 1040a form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040a form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040a form Your husband must file Form 1040NR or 1040NR-EZ. 1040a form No. 1040a form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040a form See Effect of Tax Treaties in chapter 1. 1040a form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040a form See chapter 6 . 1040a form The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040a form S. 1040a form trade or business. 1040a form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040a form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040a form Dividends are generally taxed at a 30% (or lower treaty) rate. 1040a form The brokerage company or payor of the dividends should withhold this tax at source. 1040a form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040a form If the capital gains and dividends are effectively connected with a U. 1040a form S. 1040a form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040a form S. 1040a form citizens and residents. 1040a form If you are a nonresident alien, 85% of any U. 1040a form S. 1040a form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 1040a form See The 30% Tax in chapter 4. 1040a form If you are a nonresident alien and the scholarship is not from U. 1040a form S. 1040a form sources, it is not subject to U. 1040a form S. 1040a form tax. 1040a form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040a form S. 1040a form sources. 1040a form If your scholarship is from U. 1040a form S. 1040a form sources or you are a resident alien, your scholarship is subject to U. 1040a form S. 1040a form tax according to the following rules. 1040a form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 1040a form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040a form See Scholarships and Fellowship Grants in chapter 3 for more information. 1040a form If you are not a candidate for a degree, your scholarship is taxable. 1040a form Nonresident aliens cannot claim the standard deduction. 1040a form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040a form You cannot claim the standard deduction allowed on Form 1040. 1040a form However, you can itemize any allowable deductions. 1040a form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040a form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040a form S. 1040a form trade or business. 1040a form See Itemized Deductions in chapter 5. 1040a form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040a form S. 1040a form citizens. 1040a form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040a form S. 1040a form tax return. 1040a form There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040a form S. 1040a form nationals; and for students and business apprentices from India. 1040a form See Exemptions in chapter 5. 1040a form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040a form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 1040a form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 1040a form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040a form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040a form See chapter 6 for more information on dual-status aliens. 1040a form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040a form However, if you are married and choose to file a joint return with a U. 1040a form S. 1040a form citizen or resident spouse, you may be eligible for these credits. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. 1040a form See Social Security and Medicare Taxes in chapter 8. 1040a form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 1040a form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 1040a form Do not use Form 843 to request a refund of Additional Medicare Tax. 1040a form See Refund of Taxes Withheld in Error in chapter 8. 1040a form Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040a form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040a form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040a form These forms are discussed in chapter 11. 1040a form Form 1040-C is not an annual U. 1040a form S. 1040a form income tax return. 1040a form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040a form Chapters 5 and 7 discuss filing an annual U. 1040a form S. 1040a form income tax return. 1040a form . 1040a form I am a nonresident alien with no dependents. 1040a form I am working temporarily for a U. 1040a form S. 1040a form company. 1040a form What return do I file? You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 1040a form S. 1040a form source income on which tax was not fully paid by the amount withheld. 1040a form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040a form You were a dual-status alien last year. 1040a form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. 1040a form However, for the part of the year that you were not present in the United States, you are a nonresident. 1040a form File Form 1040. 1040a form Print “Dual-Status Return” across the top. 1040a form Attach a statement showing your U. 1040a form S. 1040a form source income for the part of the year you were a nonresident. 1040a form You may use Form 1040NR as the statement. 1040a form Print “Dual-Status Statement” across the top. 1040a form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040a form If you are an employee and you receive wages subject to U. 1040a form S. 1040a form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040a form If you file for the 2013 calendar year, your return is due April 15, 2014. 1040a form If you are not an employee who receives wages subject to U. 1040a form S. 1040a form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040a form For the 2013 calendar year, file your return by June 16, 2014. 1040a form For more information on when and where to file, see chapter 7 . 1040a form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040a form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040a form If you are a U. 1040a form S. 1040a form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 1040a form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040a form See Identification Number in chapter 5 for more information. 1040a form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040a form However, nonresident aliens married to U. 1040a form S. 1040a form citizens or residents can choose to be treated as U. 1040a form S. 1040a form residents and file joint returns. 1040a form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Assuming both of you had these visas for all of last year, you are a resident alien. 1040a form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040a form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040a form Your husband must file Form 1040NR or 1040NR-EZ. 1040a form No. 1040a form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040a form See Effect of Tax Treaties in chapter 1. 1040a form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040a form See chapter 6 . 1040a form The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040a form S. 1040a form trade or business. 1040a form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040a form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040a form Dividends are generally taxed at a 30% (or lower treaty) rate. 1040a form The brokerage company or payor of the dividends should withhold this tax at source. 1040a form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040a form If the capital gains and dividends are effectively connected with a U. 1040a form S. 1040a form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040a form S. 1040a form citizens and residents. 1040a form If you are a nonresident alien, 85% of any U. 1040a form S. 1040a form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 1040a form See The 30% Tax in chapter 4. 1040a form If you are a nonresident alien and the scholarship is not from U. 1040a form S. 1040a form sources, it is not subject to U. 1040a form S. 1040a form tax. 1040a form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040a form S. 1040a form sources. 1040a form If your scholarship is from U. 1040a form S. 1040a form sources or you are a resident alien, your scholarship is subject to U. 1040a form S. 1040a form tax according to the following rules. 1040a form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 1040a form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040a form See Scholarships and Fellowship Grants in chapter 3 for more information. 1040a form If you are not a candidate for a degree, your scholarship is taxable. 1040a form Nonresident aliens cannot claim the standard deduction. 1040a form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040a form You cannot claim the standard deduction allowed on Form 1040. 1040a form However, you can itemize any allowable deductions. 1040a form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040a form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040a form S. 1040a form trade or business. 1040a form See Itemized Deductions in chapter 5. 1040a form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040a form S. 1040a form citizens. 1040a form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040a form S. 1040a form tax return. 1040a form There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040a form S. 1040a form nationals; and for students and business apprentices from India. 1040a form See Exemptions in chapter 5. 1040a form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040a form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 1040a form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 1040a form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040a form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040a form See chapter 6 for more information on dual-status aliens. 1040a form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040a form However, if you are married and choose to file a joint return with a U. 1040a form S. 1040a form citizen or resident spouse, you may be eligible for these credits. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. 1040a form See Social Security and Medicare Taxes in chapter 8. 1040a form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 1040a form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 1040a form Do not use Form 843 to request a refund of Additional Medicare Tax. 1040a form See Refund of Taxes Withheld in Error in chapter 8. 1040a form Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040a form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040a form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040a form These forms are discussed in chapter 11. 1040a form Form 1040-C is not an annual U. 1040a form S. 1040a form income tax return. 1040a form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040a form Chapters 5 and 7 discuss filing an annual U. 1040a form S. 1040a form income tax return. 1040a form . 1040a form I came to the United States on June 30th of last year. 1040a form I have an H-1B Visa. 1040a form What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. 1040a form As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. 1040a form However, for the part of the year that you were not present in the United States, you are a nonresident. 1040a form File Form 1040. 1040a form Print “Dual-Status Return” across the top. 1040a form Attach a statement showing your U. 1040a form S. 1040a form source income for the part of the year you were a nonresident. 1040a form You may use Form 1040NR as the statement. 1040a form Print “Dual-Status Statement” across the top. 1040a form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040a form If you are an employee and you receive wages subject to U. 1040a form S. 1040a form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040a form If you file for the 2013 calendar year, your return is due April 15, 2014. 1040a form If you are not an employee who receives wages subject to U. 1040a form S. 1040a form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040a form For the 2013 calendar year, file your return by June 16, 2014. 1040a form For more information on when and where to file, see chapter 7 . 1040a form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040a form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040a form If you are a U. 1040a form S. 1040a form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 1040a form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040a form See Identification Number in chapter 5 for more information. 1040a form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040a form However, nonresident aliens married to U. 1040a form S. 1040a form citizens or residents can choose to be treated as U. 1040a form S. 1040a form residents and file joint returns. 1040a form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Assuming both of you had these visas for all of last year, you are a resident alien. 1040a form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040a form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040a form Your husband must file Form 1040NR or 1040NR-EZ. 1040a form No. 1040a form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040a form See Effect of Tax Treaties in chapter 1. 1040a form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040a form See chapter 6 . 1040a form The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040a form S. 1040a form trade or business. 1040a form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040a form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040a form Dividends are generally taxed at a 30% (or lower treaty) rate. 1040a form The brokerage company or payor of the dividends should withhold this tax at source. 1040a form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040a form If the capital gains and dividends are effectively connected with a U. 1040a form S. 1040a form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040a form S. 1040a form citizens and residents. 1040a form If you are a nonresident alien, 85% of any U. 1040a form S. 1040a form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 1040a form See The 30% Tax in chapter 4. 1040a form If you are a nonresident alien and the scholarship is not from U. 1040a form S. 1040a form sources, it is not subject to U. 1040a form S. 1040a form tax. 1040a form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040a form S. 1040a form sources. 1040a form If your scholarship is from U. 1040a form S. 1040a form sources or you are a resident alien, your scholarship is subject to U. 1040a form S. 1040a form tax according to the following rules. 1040a form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 1040a form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040a form See Scholarships and Fellowship Grants in chapter 3 for more information. 1040a form If you are not a candidate for a degree, your scholarship is taxable. 1040a form Nonresident aliens cannot claim the standard deduction. 1040a form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040a form You cannot claim the standard deduction allowed on Form 1040. 1040a form However, you can itemize any allowable deductions. 1040a form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040a form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040a form S. 1040a form trade or business. 1040a form See Itemized Deductions in chapter 5. 1040a form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040a form S. 1040a form citizens. 1040a form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040a form S. 1040a form tax return. 1040a form There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040a form S. 1040a form nationals; and for students and business apprentices from India. 1040a form See Exemptions in chapter 5. 1040a form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040a form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 1040a form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 1040a form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040a form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040a form See chapter 6 for more information on dual-status aliens. 1040a form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040a form However, if you are married and choose to file a joint return with a U. 1040a form S. 1040a form citizen or resident spouse, you may be eligible for these credits. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. 1040a form See Social Security and Medicare Taxes in chapter 8. 1040a form If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. 1040a form If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. 1040a form Do not use Form 843 to request a refund of Additional Medicare Tax. 1040a form See Refund of Taxes Withheld in Error in chapter 8. 1040a form Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040a form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040a form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040a form These forms are discussed in chapter 11. 1040a form Form 1040-C is not an annual U. 1040a form S. 1040a form income tax return. 1040a form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040a form Chapters 5 and 7 discuss filing an annual U. 1040a form S. 1040a form income tax return. 1040a form . 1040a form When is my Form 1040NR due? If you are an employee and you receive wages subject to U. 1040a form S. 1040a form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040a form If you file for the 2013 calendar year, your return is due April 15, 2014. 1040a form If you are not an employee who receives wages subject to U. 1040a form S. 1040a form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040a form For the 2013 calendar year, file your return by June 16, 2014. 1040a form For more information on when and where to file, see chapter 7 . 1040a form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040a form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040a form If you are a U. 1040a form S. 1040a form citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. 1040a form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040a form See Identification Number in chapter 5 for more information. 1040a form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040a form However, nonresident aliens married to U. 1040a form S. 1040a form citizens or residents can choose to be treated as U. 1040a form S. 1040a form residents and file joint returns. 1040a form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Assuming both of you had these visas for all of last year, you are a resident alien. 1040a form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040a form You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040a form Your husband must file Form 1040NR or 1040NR-EZ. 1040a form No. 1040a form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040a form See Effect of Tax Treaties in chapter 1. 1040a form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040a form See chapter 6 . 1040a form The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040a form S. 1040a form trade or business. 1040a form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040a form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040a form Dividends are generally taxed at a 30% (or lower treaty) rate. 1040a form The brokerage company or payor of the dividends should withhold this tax at source. 1040a form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040a form If the capital gains and dividends are effectively connected with a U. 1040a form S. 1040a form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040a form S. 1040a form citizens and residents. 1040a form If you are a nonresident alien, 85% of any U. 1040a form S. 1040a form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 1040a form See The 30% Tax in chapter 4. 1040a form If you are a nonresident alien and the scholarship is not from U. 1040a form S. 1040a form sources, it is not subject to U. 1040a form S. 1040a form tax. 1040a form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040a form S. 1040a form sources. 1040a form If your scholarship is from U. 1040a form S. 1040a form sources or you are a resident alien, your scholarship is subject to U. 1040a form S. 1040a form tax according to the following rules. 1040a form If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. 1040a form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040a form See Scholarships and Fellowship Grants in chapter 3 for more information. 1040a form If you are not a candidate for a degree, your scholarship is taxable. 1040a form Nonresident aliens cannot claim the standard deduction. 1040a form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040a form You cannot claim the standard deduction allowed on Form 1040. 1040a form However, you can itemize any allowable deductions. 1040a form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040a form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040a form S. 1040a form trade or business. 1040a form See Itemized Deductions in chapter 5. 1040a form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040a form S. 1040a form citizens. 1040a form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040a form S. 1040a form tax return. 1040a form There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040a form S. 1040a form nationals; and for students and business apprentices from India. 1040a form See Exemptions in chapter 5. 1040a form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040a form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 1040a form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 1040a form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040a form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040a form See chapter 6 for more information on dual-status aliens. 1040a form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040a form However, if you are married and choose to file a joint return with a U. 1040a form S. 1040a form citizen or resident spouse, you may be eligible for these credits. 1040a form See Nonresident Spouse Treated as a Resident in chapter 1. 1040a form Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose