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1040ez form printable 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. 1040ez form printable . 1040ez form printable What is the difference between a resident alien and a nonresident alien for tax purposes? . 1040ez form printable 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? . 1040ez form printable I am a student with an F-1 Visa. 1040ez form printable I was told that I was an exempt individual. 1040ez form printable Does this mean I am exempt from paying U. 1040ez form printable S. 1040ez form printable tax? . 1040ez form printable I am a resident alien. 1040ez form printable Can I claim any treaty benefits? . 1040ez form printable I am a nonresident alien with no dependents. 1040ez form printable I am working temporarily for a U. 1040ez form printable S. 1040ez form printable company. 1040ez form printable What return do I file? . 1040ez form printable I came to the United States on June 30th of last year. 1040ez form printable I have an H-1B Visa. 1040ez form printable What is my tax status, resident alien or nonresident alien? What tax return do I file? . 1040ez form printable When is my Form 1040NR due? . 1040ez form printable My spouse is a nonresident alien. 1040ez form printable Does he need a social security number? . 1040ez form printable I am a nonresident alien. 1040ez form printable Can I file a joint return with my spouse? . 1040ez form printable I have an H-1B Visa and my husband has an F-1 Visa. 1040ez form printable We both lived in the United States all of last year and had income. 1040ez form printable What kind of form should we file? Do we file separate returns or a joint return? . 1040ez form printable Is a dual-resident taxpayer the same as a dual-status taxpayer? . 1040ez form printable I am a nonresident alien and invested money in the U. 1040ez form printable S. 1040ez form printable stock market through a U. 1040ez form printable S. 1040ez form printable brokerage company. 1040ez form printable Are the dividends and the capital gains taxable? If yes, how are they taxed? . 1040ez form printable I am a nonresident alien. 1040ez form printable I receive U. 1040ez form printable S. 1040ez form printable social security benefits. 1040ez form printable Are my benefits taxable? . 1040ez form printable Do I have to pay taxes on my scholarship? . 1040ez form printable I am a nonresident alien. 1040ez form printable Can I claim the standard deduction? . 1040ez form printable I am a dual-status taxpayer. 1040ez form printable Can I claim the standard deduction? . 1040ez form printable I am filing Form 1040NR. 1040ez form printable Can I claim itemized deductions? . 1040ez form printable I am not a U. 1040ez form printable S. 1040ez form printable citizen. 1040ez form printable What exemptions can I claim? . 1040ez form printable What exemptions can I claim as a dual-status taxpayer? . 1040ez form printable I am single with a dependent child. 1040ez form printable I was a dual-status alien in 2013. 1040ez form printable Can I claim the earned income credit on my 2013 tax return? . 1040ez form printable I am a nonresident alien student. 1040ez form printable Can I claim an education credit on my Form 1040NR? . 1040ez form printable I am a nonresident alien, temporarily working in the U. 1040ez form printable S. 1040ez form printable under a J visa. 1040ez form printable Am I subject to social security and Medicare taxes? . 1040ez form printable I am a nonresident alien student. 1040ez form printable Social security taxes were withheld from my pay in error. 1040ez form printable How do I get a refund of these taxes? . 1040ez form printable I am an alien who will be leaving the United States. 1040ez form printable What forms do I have to file before I leave? . 1040ez form printable I filed a Form 1040-C when I left the United States. 1040ez form printable Do I still have to file an annual U. 1040ez form printable S. 1040ez form printable tax return? . 1040ez form printable 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. 1040ez form printable S. 1040ez form printable citizen. 1040ez form printable Aliens are classified as resident aliens and nonresident aliens. 1040ez form printable Resident aliens are taxed on their worldwide income, the same as U. 1040ez form printable S. 1040ez form printable citizens. 1040ez form printable Nonresident aliens are taxed only on their U. 1040ez form printable S. 1040ez form printable source income and certain foreign source income that is effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. 1040ez form printable These are the same rates that apply to U. 1040ez form printable S. 1040ez form printable citizens and residents. 1040ez form printable Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 1040ez form printable The term “exempt individual” does not refer to someone exempt from U. 1040ez form printable S. 1040ez form printable tax. 1040ez form printable 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. 1040ez form printable See chapter 1 . 1040ez form printable Generally, you cannot claim tax treaty benefits as a resident alien. 1040ez form printable However, there are exceptions. 1040ez form printable See Effect of Tax Treaties in chapter 1. 1040ez form printable See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 1040ez form printable You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 1040ez form printable S. 1040ez form printable source income on which tax was not fully paid by the amount withheld. 1040ez form printable You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040ez form printable You were a dual-status alien last year. 1040ez form printable 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. 1040ez form printable However, for the part of the year that you were not present in the United States, you are a nonresident. 1040ez form printable File Form 1040. 1040ez form printable Print “Dual-Status Return” across the top. 1040ez form printable Attach a statement showing your U. 1040ez form printable S. 1040ez form printable source income for the part of the year you were a nonresident. 1040ez form printable You may use Form 1040NR as the statement. 1040ez form printable Print “Dual-Status Statement” across the top. 1040ez form printable See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040ez form printable If you are an employee and you receive wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez form printable If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez form printable If you are not an employee who receives wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez form printable For the 2013 calendar year, file your return by June 16, 2014. 1040ez form printable For more information on when and where to file, see chapter 7 . 1040ez form printable A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez form printable If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez form printable If you are a U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez form printable See Identification Number in chapter 5 for more information. 1040ez form printable Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez form printable However, nonresident aliens married to U. 1040ez form printable S. 1040ez form printable citizens or residents can choose to be treated as U. 1040ez form printable S. 1040ez form printable residents and file joint returns. 1040ez form printable For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez form printable Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez form printable 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. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez form printable Your husband must file Form 1040NR or 1040NR-EZ. 1040ez form printable No. 1040ez form printable A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez form printable See Effect of Tax Treaties in chapter 1. 1040ez form printable You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez form printable See chapter 6 . 1040ez form printable The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez form printable See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez form printable Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez form printable The brokerage company or payor of the dividends should withhold this tax at source. 1040ez form printable If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez form printable If the capital gains and dividends are effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez form printable S. 1040ez form printable citizens and residents. 1040ez form printable If you are a nonresident alien, 85% of any U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable See The 30% Tax in chapter 4. 1040ez form printable If you are a nonresident alien and the scholarship is not from U. 1040ez form printable S. 1040ez form printable sources, it is not subject to U. 1040ez form printable S. 1040ez form printable tax. 1040ez form printable See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez form printable S. 1040ez form printable sources. 1040ez form printable If your scholarship is from U. 1040ez form printable S. 1040ez form printable sources or you are a resident alien, your scholarship is subject to U. 1040ez form printable S. 1040ez form printable tax according to the following rules. 1040ez form printable 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. 1040ez form printable However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez form printable See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez form printable If you are not a candidate for a degree, your scholarship is taxable. 1040ez form printable Nonresident aliens cannot claim the standard deduction. 1040ez form printable However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez form printable You cannot claim the standard deduction allowed on Form 1040. 1040ez form printable However, you can itemize any allowable deductions. 1040ez form printable Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez form printable However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable See Itemized Deductions in chapter 5. 1040ez form printable Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez form printable S. 1040ez form printable citizens. 1040ez form printable However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez form printable S. 1040ez form printable tax return. 1040ez form printable There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez form printable S. 1040ez form printable nationals; and for students and business apprentices from India. 1040ez form printable See Exemptions in chapter 5. 1040ez form printable As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez form printable 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. 1040ez form printable 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. 1040ez form printable You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez form printable If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez form printable See chapter 6 for more information on dual-status aliens. 1040ez form printable If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez form printable However, if you are married and choose to file a joint return with a U. 1040ez form printable S. 1040ez form printable citizen or resident spouse, you may be eligible for these credits. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable 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. 1040ez form printable See Social Security and Medicare Taxes in chapter 8. 1040ez form printable 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. 1040ez form printable 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. 1040ez form printable Do not use Form 843 to request a refund of Additional Medicare Tax. 1040ez form printable See Refund of Taxes Withheld in Error in chapter 8. 1040ez form printable Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040ez form printable This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez form printable You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez form printable These forms are discussed in chapter 11. 1040ez form printable Form 1040-C is not an annual U. 1040ez form printable S. 1040ez form printable income tax return. 1040ez form printable If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040ez form printable Chapters 5 and 7 discuss filing an annual U. 1040ez form printable S. 1040ez form printable income tax return. 1040ez form printable . 1040ez form printable 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. 1040ez form printable These are the same rates that apply to U. 1040ez form printable S. 1040ez form printable citizens and residents. 1040ez form printable Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 1040ez form printable The term “exempt individual” does not refer to someone exempt from U. 1040ez form printable S. 1040ez form printable tax. 1040ez form printable 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. 1040ez form printable See chapter 1 . 1040ez form printable Generally, you cannot claim tax treaty benefits as a resident alien. 1040ez form printable However, there are exceptions. 1040ez form printable See Effect of Tax Treaties in chapter 1. 1040ez form printable See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 1040ez form printable You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 1040ez form printable S. 1040ez form printable source income on which tax was not fully paid by the amount withheld. 1040ez form printable You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040ez form printable You were a dual-status alien last year. 1040ez form printable 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. 1040ez form printable However, for the part of the year that you were not present in the United States, you are a nonresident. 1040ez form printable File Form 1040. 1040ez form printable Print “Dual-Status Return” across the top. 1040ez form printable Attach a statement showing your U. 1040ez form printable S. 1040ez form printable source income for the part of the year you were a nonresident. 1040ez form printable You may use Form 1040NR as the statement. 1040ez form printable Print “Dual-Status Statement” across the top. 1040ez form printable See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040ez form printable If you are an employee and you receive wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez form printable If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez form printable If you are not an employee who receives wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez form printable For the 2013 calendar year, file your return by June 16, 2014. 1040ez form printable For more information on when and where to file, see chapter 7 . 1040ez form printable A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez form printable If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez form printable If you are a U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez form printable See Identification Number in chapter 5 for more information. 1040ez form printable Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez form printable However, nonresident aliens married to U. 1040ez form printable S. 1040ez form printable citizens or residents can choose to be treated as U. 1040ez form printable S. 1040ez form printable residents and file joint returns. 1040ez form printable For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez form printable Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez form printable 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. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez form printable Your husband must file Form 1040NR or 1040NR-EZ. 1040ez form printable No. 1040ez form printable A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez form printable See Effect of Tax Treaties in chapter 1. 1040ez form printable You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez form printable See chapter 6 . 1040ez form printable The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez form printable See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez form printable Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez form printable The brokerage company or payor of the dividends should withhold this tax at source. 1040ez form printable If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez form printable If the capital gains and dividends are effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez form printable S. 1040ez form printable citizens and residents. 1040ez form printable If you are a nonresident alien, 85% of any U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable See The 30% Tax in chapter 4. 1040ez form printable If you are a nonresident alien and the scholarship is not from U. 1040ez form printable S. 1040ez form printable sources, it is not subject to U. 1040ez form printable S. 1040ez form printable tax. 1040ez form printable See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez form printable S. 1040ez form printable sources. 1040ez form printable If your scholarship is from U. 1040ez form printable S. 1040ez form printable sources or you are a resident alien, your scholarship is subject to U. 1040ez form printable S. 1040ez form printable tax according to the following rules. 1040ez form printable 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. 1040ez form printable However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez form printable See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez form printable If you are not a candidate for a degree, your scholarship is taxable. 1040ez form printable Nonresident aliens cannot claim the standard deduction. 1040ez form printable However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez form printable You cannot claim the standard deduction allowed on Form 1040. 1040ez form printable However, you can itemize any allowable deductions. 1040ez form printable Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez form printable However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable See Itemized Deductions in chapter 5. 1040ez form printable Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez form printable S. 1040ez form printable citizens. 1040ez form printable However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez form printable S. 1040ez form printable tax return. 1040ez form printable There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez form printable S. 1040ez form printable nationals; and for students and business apprentices from India. 1040ez form printable See Exemptions in chapter 5. 1040ez form printable As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez form printable 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. 1040ez form printable 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. 1040ez form printable You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez form printable If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez form printable See chapter 6 for more information on dual-status aliens. 1040ez form printable If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez form printable However, if you are married and choose to file a joint return with a U. 1040ez form printable S. 1040ez form printable citizen or resident spouse, you may be eligible for these credits. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable 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. 1040ez form printable See Social Security and Medicare Taxes in chapter 8. 1040ez form printable 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. 1040ez form printable 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. 1040ez form printable Do not use Form 843 to request a refund of Additional Medicare Tax. 1040ez form printable See Refund of Taxes Withheld in Error in chapter 8. 1040ez form printable Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040ez form printable This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez form printable You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez form printable These forms are discussed in chapter 11. 1040ez form printable Form 1040-C is not an annual U. 1040ez form printable S. 1040ez form printable income tax return. 1040ez form printable If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040ez form printable Chapters 5 and 7 discuss filing an annual U. 1040ez form printable S. 1040ez form printable income tax return. 1040ez form printable . 1040ez form printable I am a student with an F-1 Visa. 1040ez form printable I was told that I was an exempt individual. 1040ez form printable Does this mean I am exempt from paying U. 1040ez form printable S. 1040ez form printable tax? The term “exempt individual” does not refer to someone exempt from U. 1040ez form printable S. 1040ez form printable tax. 1040ez form printable 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. 1040ez form printable See chapter 1 . 1040ez form printable Generally, you cannot claim tax treaty benefits as a resident alien. 1040ez form printable However, there are exceptions. 1040ez form printable See Effect of Tax Treaties in chapter 1. 1040ez form printable See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 1040ez form printable You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 1040ez form printable S. 1040ez form printable source income on which tax was not fully paid by the amount withheld. 1040ez form printable You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040ez form printable You were a dual-status alien last year. 1040ez form printable 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. 1040ez form printable However, for the part of the year that you were not present in the United States, you are a nonresident. 1040ez form printable File Form 1040. 1040ez form printable Print “Dual-Status Return” across the top. 1040ez form printable Attach a statement showing your U. 1040ez form printable S. 1040ez form printable source income for the part of the year you were a nonresident. 1040ez form printable You may use Form 1040NR as the statement. 1040ez form printable Print “Dual-Status Statement” across the top. 1040ez form printable See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040ez form printable If you are an employee and you receive wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez form printable If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez form printable If you are not an employee who receives wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez form printable For the 2013 calendar year, file your return by June 16, 2014. 1040ez form printable For more information on when and where to file, see chapter 7 . 1040ez form printable A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez form printable If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez form printable If you are a U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez form printable See Identification Number in chapter 5 for more information. 1040ez form printable Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez form printable However, nonresident aliens married to U. 1040ez form printable S. 1040ez form printable citizens or residents can choose to be treated as U. 1040ez form printable S. 1040ez form printable residents and file joint returns. 1040ez form printable For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez form printable Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez form printable 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. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez form printable Your husband must file Form 1040NR or 1040NR-EZ. 1040ez form printable No. 1040ez form printable A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez form printable See Effect of Tax Treaties in chapter 1. 1040ez form printable You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez form printable See chapter 6 . 1040ez form printable The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez form printable See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez form printable Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez form printable The brokerage company or payor of the dividends should withhold this tax at source. 1040ez form printable If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez form printable If the capital gains and dividends are effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez form printable S. 1040ez form printable citizens and residents. 1040ez form printable If you are a nonresident alien, 85% of any U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable See The 30% Tax in chapter 4. 1040ez form printable If you are a nonresident alien and the scholarship is not from U. 1040ez form printable S. 1040ez form printable sources, it is not subject to U. 1040ez form printable S. 1040ez form printable tax. 1040ez form printable See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez form printable S. 1040ez form printable sources. 1040ez form printable If your scholarship is from U. 1040ez form printable S. 1040ez form printable sources or you are a resident alien, your scholarship is subject to U. 1040ez form printable S. 1040ez form printable tax according to the following rules. 1040ez form printable 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. 1040ez form printable However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez form printable See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez form printable If you are not a candidate for a degree, your scholarship is taxable. 1040ez form printable Nonresident aliens cannot claim the standard deduction. 1040ez form printable However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez form printable You cannot claim the standard deduction allowed on Form 1040. 1040ez form printable However, you can itemize any allowable deductions. 1040ez form printable Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez form printable However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable See Itemized Deductions in chapter 5. 1040ez form printable Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez form printable S. 1040ez form printable citizens. 1040ez form printable However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez form printable S. 1040ez form printable tax return. 1040ez form printable There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez form printable S. 1040ez form printable nationals; and for students and business apprentices from India. 1040ez form printable See Exemptions in chapter 5. 1040ez form printable As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez form printable 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. 1040ez form printable 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. 1040ez form printable You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez form printable If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez form printable See chapter 6 for more information on dual-status aliens. 1040ez form printable If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez form printable However, if you are married and choose to file a joint return with a U. 1040ez form printable S. 1040ez form printable citizen or resident spouse, you may be eligible for these credits. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable 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. 1040ez form printable See Social Security and Medicare Taxes in chapter 8. 1040ez form printable 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. 1040ez form printable 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. 1040ez form printable Do not use Form 843 to request a refund of Additional Medicare Tax. 1040ez form printable See Refund of Taxes Withheld in Error in chapter 8. 1040ez form printable Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040ez form printable This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez form printable You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez form printable These forms are discussed in chapter 11. 1040ez form printable Form 1040-C is not an annual U. 1040ez form printable S. 1040ez form printable income tax return. 1040ez form printable If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040ez form printable Chapters 5 and 7 discuss filing an annual U. 1040ez form printable S. 1040ez form printable income tax return. 1040ez form printable . 1040ez form printable I am a resident alien. 1040ez form printable Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. 1040ez form printable However, there are exceptions. 1040ez form printable See Effect of Tax Treaties in chapter 1. 1040ez form printable See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 1040ez form printable You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 1040ez form printable S. 1040ez form printable source income on which tax was not fully paid by the amount withheld. 1040ez form printable You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040ez form printable You were a dual-status alien last year. 1040ez form printable 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. 1040ez form printable However, for the part of the year that you were not present in the United States, you are a nonresident. 1040ez form printable File Form 1040. 1040ez form printable Print “Dual-Status Return” across the top. 1040ez form printable Attach a statement showing your U. 1040ez form printable S. 1040ez form printable source income for the part of the year you were a nonresident. 1040ez form printable You may use Form 1040NR as the statement. 1040ez form printable Print “Dual-Status Statement” across the top. 1040ez form printable See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040ez form printable If you are an employee and you receive wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez form printable If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez form printable If you are not an employee who receives wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez form printable For the 2013 calendar year, file your return by June 16, 2014. 1040ez form printable For more information on when and where to file, see chapter 7 . 1040ez form printable A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez form printable If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez form printable If you are a U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez form printable See Identification Number in chapter 5 for more information. 1040ez form printable Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez form printable However, nonresident aliens married to U. 1040ez form printable S. 1040ez form printable citizens or residents can choose to be treated as U. 1040ez form printable S. 1040ez form printable residents and file joint returns. 1040ez form printable For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez form printable Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez form printable 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. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez form printable Your husband must file Form 1040NR or 1040NR-EZ. 1040ez form printable No. 1040ez form printable A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez form printable See Effect of Tax Treaties in chapter 1. 1040ez form printable You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez form printable See chapter 6 . 1040ez form printable The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez form printable See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez form printable Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez form printable The brokerage company or payor of the dividends should withhold this tax at source. 1040ez form printable If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez form printable If the capital gains and dividends are effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez form printable S. 1040ez form printable citizens and residents. 1040ez form printable If you are a nonresident alien, 85% of any U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable See The 30% Tax in chapter 4. 1040ez form printable If you are a nonresident alien and the scholarship is not from U. 1040ez form printable S. 1040ez form printable sources, it is not subject to U. 1040ez form printable S. 1040ez form printable tax. 1040ez form printable See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez form printable S. 1040ez form printable sources. 1040ez form printable If your scholarship is from U. 1040ez form printable S. 1040ez form printable sources or you are a resident alien, your scholarship is subject to U. 1040ez form printable S. 1040ez form printable tax according to the following rules. 1040ez form printable 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. 1040ez form printable However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez form printable See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez form printable If you are not a candidate for a degree, your scholarship is taxable. 1040ez form printable Nonresident aliens cannot claim the standard deduction. 1040ez form printable However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez form printable You cannot claim the standard deduction allowed on Form 1040. 1040ez form printable However, you can itemize any allowable deductions. 1040ez form printable Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez form printable However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable See Itemized Deductions in chapter 5. 1040ez form printable Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez form printable S. 1040ez form printable citizens. 1040ez form printable However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez form printable S. 1040ez form printable tax return. 1040ez form printable There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez form printable S. 1040ez form printable nationals; and for students and business apprentices from India. 1040ez form printable See Exemptions in chapter 5. 1040ez form printable As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez form printable 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. 1040ez form printable 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. 1040ez form printable You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez form printable If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez form printable See chapter 6 for more information on dual-status aliens. 1040ez form printable If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez form printable However, if you are married and choose to file a joint return with a U. 1040ez form printable S. 1040ez form printable citizen or resident spouse, you may be eligible for these credits. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable 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. 1040ez form printable See Social Security and Medicare Taxes in chapter 8. 1040ez form printable 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. 1040ez form printable 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. 1040ez form printable Do not use Form 843 to request a refund of Additional Medicare Tax. 1040ez form printable See Refund of Taxes Withheld in Error in chapter 8. 1040ez form printable Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040ez form printable This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez form printable You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez form printable These forms are discussed in chapter 11. 1040ez form printable Form 1040-C is not an annual U. 1040ez form printable S. 1040ez form printable income tax return. 1040ez form printable If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040ez form printable Chapters 5 and 7 discuss filing an annual U. 1040ez form printable S. 1040ez form printable income tax return. 1040ez form printable . 1040ez form printable I am a nonresident alien with no dependents. 1040ez form printable I am working temporarily for a U. 1040ez form printable S. 1040ez form printable company. 1040ez form printable 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. 1040ez form printable S. 1040ez form printable source income on which tax was not fully paid by the amount withheld. 1040ez form printable You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040ez form printable You were a dual-status alien last year. 1040ez form printable 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. 1040ez form printable However, for the part of the year that you were not present in the United States, you are a nonresident. 1040ez form printable File Form 1040. 1040ez form printable Print “Dual-Status Return” across the top. 1040ez form printable Attach a statement showing your U. 1040ez form printable S. 1040ez form printable source income for the part of the year you were a nonresident. 1040ez form printable You may use Form 1040NR as the statement. 1040ez form printable Print “Dual-Status Statement” across the top. 1040ez form printable See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040ez form printable If you are an employee and you receive wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez form printable If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez form printable If you are not an employee who receives wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez form printable For the 2013 calendar year, file your return by June 16, 2014. 1040ez form printable For more information on when and where to file, see chapter 7 . 1040ez form printable A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez form printable If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez form printable If you are a U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez form printable See Identification Number in chapter 5 for more information. 1040ez form printable Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez form printable However, nonresident aliens married to U. 1040ez form printable S. 1040ez form printable citizens or residents can choose to be treated as U. 1040ez form printable S. 1040ez form printable residents and file joint returns. 1040ez form printable For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez form printable Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez form printable 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. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez form printable Your husband must file Form 1040NR or 1040NR-EZ. 1040ez form printable No. 1040ez form printable A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez form printable See Effect of Tax Treaties in chapter 1. 1040ez form printable You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez form printable See chapter 6 . 1040ez form printable The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez form printable See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez form printable Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez form printable The brokerage company or payor of the dividends should withhold this tax at source. 1040ez form printable If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez form printable If the capital gains and dividends are effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez form printable S. 1040ez form printable citizens and residents. 1040ez form printable If you are a nonresident alien, 85% of any U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable See The 30% Tax in chapter 4. 1040ez form printable If you are a nonresident alien and the scholarship is not from U. 1040ez form printable S. 1040ez form printable sources, it is not subject to U. 1040ez form printable S. 1040ez form printable tax. 1040ez form printable See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez form printable S. 1040ez form printable sources. 1040ez form printable If your scholarship is from U. 1040ez form printable S. 1040ez form printable sources or you are a resident alien, your scholarship is subject to U. 1040ez form printable S. 1040ez form printable tax according to the following rules. 1040ez form printable 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. 1040ez form printable However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez form printable See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez form printable If you are not a candidate for a degree, your scholarship is taxable. 1040ez form printable Nonresident aliens cannot claim the standard deduction. 1040ez form printable However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez form printable You cannot claim the standard deduction allowed on Form 1040. 1040ez form printable However, you can itemize any allowable deductions. 1040ez form printable Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez form printable However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable See Itemized Deductions in chapter 5. 1040ez form printable Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez form printable S. 1040ez form printable citizens. 1040ez form printable However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez form printable S. 1040ez form printable tax return. 1040ez form printable There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez form printable S. 1040ez form printable nationals; and for students and business apprentices from India. 1040ez form printable See Exemptions in chapter 5. 1040ez form printable As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez form printable 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. 1040ez form printable 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. 1040ez form printable You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez form printable If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez form printable See chapter 6 for more information on dual-status aliens. 1040ez form printable If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez form printable However, if you are married and choose to file a joint return with a U. 1040ez form printable S. 1040ez form printable citizen or resident spouse, you may be eligible for these credits. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable 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. 1040ez form printable See Social Security and Medicare Taxes in chapter 8. 1040ez form printable 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. 1040ez form printable 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. 1040ez form printable Do not use Form 843 to request a refund of Additional Medicare Tax. 1040ez form printable See Refund of Taxes Withheld in Error in chapter 8. 1040ez form printable Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040ez form printable This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez form printable You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez form printable These forms are discussed in chapter 11. 1040ez form printable Form 1040-C is not an annual U. 1040ez form printable S. 1040ez form printable income tax return. 1040ez form printable If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040ez form printable Chapters 5 and 7 discuss filing an annual U. 1040ez form printable S. 1040ez form printable income tax return. 1040ez form printable . 1040ez form printable I came to the United States on June 30th of last year. 1040ez form printable I have an H-1B Visa. 1040ez form printable What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. 1040ez form printable 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. 1040ez form printable However, for the part of the year that you were not present in the United States, you are a nonresident. 1040ez form printable File Form 1040. 1040ez form printable Print “Dual-Status Return” across the top. 1040ez form printable Attach a statement showing your U. 1040ez form printable S. 1040ez form printable source income for the part of the year you were a nonresident. 1040ez form printable You may use Form 1040NR as the statement. 1040ez form printable Print “Dual-Status Statement” across the top. 1040ez form printable See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040ez form printable If you are an employee and you receive wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez form printable If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez form printable If you are not an employee who receives wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez form printable For the 2013 calendar year, file your return by June 16, 2014. 1040ez form printable For more information on when and where to file, see chapter 7 . 1040ez form printable A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez form printable If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez form printable If you are a U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez form printable See Identification Number in chapter 5 for more information. 1040ez form printable Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez form printable However, nonresident aliens married to U. 1040ez form printable S. 1040ez form printable citizens or residents can choose to be treated as U. 1040ez form printable S. 1040ez form printable residents and file joint returns. 1040ez form printable For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez form printable Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez form printable 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. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez form printable Your husband must file Form 1040NR or 1040NR-EZ. 1040ez form printable No. 1040ez form printable A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez form printable See Effect of Tax Treaties in chapter 1. 1040ez form printable You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez form printable See chapter 6 . 1040ez form printable The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez form printable See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez form printable Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez form printable The brokerage company or payor of the dividends should withhold this tax at source. 1040ez form printable If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez form printable If the capital gains and dividends are effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez form printable S. 1040ez form printable citizens and residents. 1040ez form printable If you are a nonresident alien, 85% of any U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable See The 30% Tax in chapter 4. 1040ez form printable If you are a nonresident alien and the scholarship is not from U. 1040ez form printable S. 1040ez form printable sources, it is not subject to U. 1040ez form printable S. 1040ez form printable tax. 1040ez form printable See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez form printable S. 1040ez form printable sources. 1040ez form printable If your scholarship is from U. 1040ez form printable S. 1040ez form printable sources or you are a resident alien, your scholarship is subject to U. 1040ez form printable S. 1040ez form printable tax according to the following rules. 1040ez form printable 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. 1040ez form printable However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez form printable See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez form printable If you are not a candidate for a degree, your scholarship is taxable. 1040ez form printable Nonresident aliens cannot claim the standard deduction. 1040ez form printable However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez form printable You cannot claim the standard deduction allowed on Form 1040. 1040ez form printable However, you can itemize any allowable deductions. 1040ez form printable Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez form printable However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable See Itemized Deductions in chapter 5. 1040ez form printable Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez form printable S. 1040ez form printable citizens. 1040ez form printable However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez form printable S. 1040ez form printable tax return. 1040ez form printable There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez form printable S. 1040ez form printable nationals; and for students and business apprentices from India. 1040ez form printable See Exemptions in chapter 5. 1040ez form printable As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez form printable 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. 1040ez form printable 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. 1040ez form printable You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez form printable If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez form printable See chapter 6 for more information on dual-status aliens. 1040ez form printable If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez form printable However, if you are married and choose to file a joint return with a U. 1040ez form printable S. 1040ez form printable citizen or resident spouse, you may be eligible for these credits. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable 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. 1040ez form printable See Social Security and Medicare Taxes in chapter 8. 1040ez form printable 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. 1040ez form printable 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. 1040ez form printable Do not use Form 843 to request a refund of Additional Medicare Tax. 1040ez form printable See Refund of Taxes Withheld in Error in chapter 8. 1040ez form printable Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040ez form printable This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez form printable You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez form printable These forms are discussed in chapter 11. 1040ez form printable Form 1040-C is not an annual U. 1040ez form printable S. 1040ez form printable income tax return. 1040ez form printable If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040ez form printable Chapters 5 and 7 discuss filing an annual U. 1040ez form printable S. 1040ez form printable income tax return. 1040ez form printable . 1040ez form printable When is my Form 1040NR due? If you are an employee and you receive wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez form printable If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez form printable If you are not an employee who receives wages subject to U. 1040ez form printable S. 1040ez form printable income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez form printable For the 2013 calendar year, file your return by June 16, 2014. 1040ez form printable For more information on when and where to file, see chapter 7 . 1040ez form printable A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez form printable If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez form printable If you are a U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez form printable See Identification Number in chapter 5 for more information. 1040ez form printable Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez form printable However, nonresident aliens married to U. 1040ez form printable S. 1040ez form printable citizens or residents can choose to be treated as U. 1040ez form printable S. 1040ez form printable residents and file joint returns. 1040ez form printable For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez form printable Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez form printable 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. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez form printable Your husband must file Form 1040NR or 1040NR-EZ. 1040ez form printable No. 1040ez form printable A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez form printable See Effect of Tax Treaties in chapter 1. 1040ez form printable You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez form printable See chapter 6 . 1040ez form printable The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez form printable See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez form printable Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez form printable The brokerage company or payor of the dividends should withhold this tax at source. 1040ez form printable If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez form printable If the capital gains and dividends are effectively connected with a U. 1040ez form printable S. 1040ez form printable trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez form printable S. 1040ez form printable citizens and residents. 1040ez form printable If you are a nonresident alien, 85% of any U. 1040ez form printable S. 1040ez form printable 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. 1040ez form printable See The 30% Tax in chapter 4. 1040ez form printable If you are a nonresident alien and the scholarship is not from U. 1040ez form printable S. 1040ez form printable sources, it is not subject to U. 1040ez form printable S. 1040ez form printable tax. 1040ez form printable See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez form printable S. 1040ez form printable sources. 1040ez form printable If your scholarship is from U. 1040ez form printable S. 1040ez form printable sources or you are a resident alien, your scholarship is subject to U. 1040ez form printable S. 1040ez form printable tax according to the following rules. 1040ez form printable 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. 1040ez form printable However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez form printable See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez form printable If you are not a candidate for a degree, your scholarship is taxable. 1040ez form printable Nonresident aliens cannot claim the standard deduction. 1040ez form printable However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez form printable You cannot claim the standard deduction allowed on Form 1040. 1040ez form printable However, you can itemize any allowable deductions. 1040ez form printable Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez form printable However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez form printable S. 1040ez form printable trade or business. 1040ez form printable See Itemized Deductions in chapter 5. 1040ez form printable Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez form printable S. 1040ez form printable citizens. 1040ez form printable However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez form printable S. 1040ez form printable tax return. 1040ez form printable There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez form printable S. 1040ez form printable nationals; and for students and business apprentices from India. 1040ez form printable See Exemptions in chapter 5. 1040ez form printable As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez form printable 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. 1040ez form printable 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. 1040ez form printable You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez form printable If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez form printable See chapter 6 for more information on dual-status aliens. 1040ez form printable If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez form printable However, if you are married and choose to file a joint return with a U. 1040ez form printable S. 1040ez form printable citizen or resident spouse, you may be eligible for these credits. 1040ez form printable See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez form printable Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose
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Understanding your CP22I Notice

We made changes to your tax return for the tax year specified on the notice for Individual
Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result
of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

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