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1040nr Ez Instructions

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1040nr Ez Instructions

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

The Animal and Plant Health Inspection Service protects and promotes U.S. agricultural health, regulates genetically engineered organisms, administers the Animal Welfare Act, and manages wildlife damage.

Contact the Agency or Department

Website: Animal and Plant Health Inspection Service

Contact In-Person: Regional Offices

Address: Animal and Plant Health Inspection Service
Department of Agriculture

Washington, DC 20250

Phone Number: (202) 720-2511

Forms: Animal and Plant Health Inspection Service Forms

The 1040nr Ez Instructions

1040nr ez instructions Publication 596SP - Additional Material Table of Contents EIC Table Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Bajos Ingresos EIC Table Tabla de 2013 del Crédito por Ingreso del Trabajo Precaución: Ésta no es una tabla de impuestos. 1040nr ez instructions 1. 1040nr ez instructions Para buscar su crédito, lea hacia abajo las columnas “Por lo menos-Pero menos de” y busque la línea que incluya la cantidad que se le indica en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC) 2. 1040nr ez instructions Después pase a la columna que incluya su estado civil para efectos de la declaración y el número de hijos calificados que tiene. 1040nr ez instructions Anote el crédito que aparece en esa columna en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC). 1040nr ez instructions Ejemplo. 1040nr ez instructions Si su estado civil para efectos de la declaración es soltero, tiene un hijo calificado y la cantidad que usted busca en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC) es $2,455, anote $842. 1040nr ez instructions   Y su estado civil para efectos de la declaración es– Si la cantidad que busca según su Hoja de Trabajo es– Soltero, cabeza de familia o viudo que reúne los requisitos y el número de hijos que tienen es– Casados que presentan la declaración  conjunta y el número de hijos que tienen es–   0 1 2 3 0 1 2 3 Por lo menos Pero menos de Su crédito es– Su crédito es– $1 $50 $2 $9 $10 $11 $2 $9 $10 $11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 487 2,168 2,550 2,869 487 2,168 2,550 2,869 6,400 6,450 487 2,185 2,570 2,891 487 2,185 2,570 2,891 6,450 6,500 487 2,202 2,590 2,914 487 2,202 2,590 2,914 6,500 6,550 487 2,219 2,610 2,936 487 2,219 2,610 2,936 6,550 6,600 487 2,236 2,630 2,959 487 2,236 2,630 2,959 6,600 6,650 487 2,253 2,650 2,981 487 2,253 2,650 2,981 6,650 6,700 487 2,270 2,670 3,004 487 2,270 2,670 3,004 6,700 6,750 487 2,287 2,690 3,026 487 2,287 2,690 3,026 6,750 6,800 487 2,304 2,710 3,049 487 2,304 2,710 3,049 6,800 6,850 487 2,321 2,730 3,071 487 2,321 2,730 3,071 6,850 6,900 487 2,338 2,750 3,094 487 2,338 2,750 3,094 6,900 6,950 487 2,355 2,770 3,116 487 2,355 2,770 3,116 6,950 7,000 487 2,372 2,790 3,139 487 2,372 2,790 3,139 7,000 7,050 487 2,389 2,810 3,161 487 2,389 2,810 3,161 7,050 7,100 487 2,406 2,830 3,184 487 2,406 2,830 3,184 7,100 7,150 487 2,423 2,850 3,206 487 2,423 2,850 3,206 7,150 7,200 487 2,440 2,870 3,229 487 2,440 2,870 3,229 7,200 7,250 487 2,457 2,890 3,251 487 2,457 2,890 3,251 7,250 7,300 487 2,474 2,910 3,274 487 2,474 2,910 3,274 7,300 7,350 487 2,491 2,930 3,296 487 2,491 2,930 3,296 7,350 7,400 487 2,508 2,950 3,319 487 2,508 2,950 3,319 7,400 7,450 487 2,525 2,970 3,341 487 2,525 2,970 3,341 7,450 7,500 487 2,542 2,990 3,364 487 2,542 2,990 3,364 7,500 7,550 487 2,559 3,010 3,386 487 2,559 3,010 3,386 7,550 7,600 487 2,576 3,030 3,409 487 2,576 3,030 3,409 7,600 7,650 487 2,593 3,050 3,431 487 2,593 3,050 3,431 7,650 7,700 487 2,610 3,070 3,454 487 2,610 3,070 3,454 7,700 7,750 487 2,627 3,090 3,476 487 2,627 3,090 3,476 7,750 7,800 487 2,644 3,110 3,499 487 2,644 3,110 3,499 7,800 7,850 487 2,661 3,130 3,521 487 2,661 3,130 3,521 7,850 7,900 487 2,678 3,150 3,544 487 2,678 3,150 3,544 7,900 7,950 487 2,695 3,170 3,566 487 2,695 3,170 3,566 7,950 8,000 487 2,712 3,190 3,589 487 2,712 3,190 3,589 8,000 8,050 483 2,729 3,210 3,611 487 2,729 3,210 3,611 8,050 8,100 479 2,746 3,230 3,634 487 2,746 3,230 3,634 8,100 8,150 475 2,763 3,250 3,656 487 2,763 3,250 3,656 8,150 8,200 472 2,780 3,270 3,679 487 2,780 3,270 3,679 8,200 8,250 468 2,797 3,290 3,701 487 2,797 3,290 3,701 8,250 8,300 464 2,814 3,310 3,724 487 2,814 3,310 3,724 8,300 8,350 460 2,831 3,330 3,746 487 2,831 3,330 3,746 8,350 8,400 456 2,848 3,350 3,769 487 2,848 3,350 3,769 8,400 8,450 452 2,865 3,370 3,791 487 2,865 3,370 3,791 8,450 8,500 449 2,882 3,390 3,814 487 2,882 3,390 3,814 8,500 8,550 445 2,899 3,410 3,836 487 2,899 3,410 3,836 8,550 8,600 441 2,916 3,430 3,859 487 2,916 3,430 3,859 8,600 8,650 437 2,933 3,450 3,881 487 2,933 3,450 3,881 8,650 8,700 433 2,950 3,470 3,904 487 2,950 3,470 3,904 8,700 8,750 430 2,967 3,490 3,926 487 2,967 3,490 3,926 8,750 8,800 426 2,984 3,510 3,949 487 2,984 3,510 3,949 8,800 8,850 422 3,001 3,530 3,971 487 3,001 3,530 3,971 8,850 8,900 418 3,018 3,550 3,994 487 3,018 3,550 3,994 8,900 8,950 414 3,035 3,570 4,016 487 3,035 3,570 4,016 8,950 9,000 410 3,052 3,590 4,039 487 3,052 3,590 4,039 9,000 9,050 407 3,069 3,610 4,061 487 3,069 3,610 4,061 9,050 9,100 403 3,086 3,630 4,084 487 3,086 3,630 4,084 9,100 9,150 399 3,103 3,650 4,106 487 3,103 3,650 4,106 9,150 9,200 395 3,120 3,670 4,129 487 3,120 3,670 4,129 9,200 9,250 391 3,137 3,690 4,151 487 3,137 3,690 4,151 9,250 9,300 387 3,154 3,710 4,174 487 3,154 3,710 4,174 9,300 9,350 384 3,171 3,730 4,196 487 3,171 3,730 4,196 9,350 9,400 380 3,188 3,750 4,219 487 3,188 3,750 4,219 9,400 9,450 376 3,205 3,770 4,241 487 3,205 3,770 4,241 9,450 9,500 372 3,222 3,790 4,264 487 3,222 3,790 4,264 9,500 9,550 368 3,239 3,810 4,286 487 3,239 3,810 4,286 9,550 9,600 365 3,250 3,830 4,309 487 3,250 3,830 4,309 9,600 9,650 361 3,250 3,850 4,331 487 3,250 3,850 4,331 9,650 9,700 357 3,250 3,870 4,354 487 3,250 3,870 4,354 9,700 9,750 353 3,250 3,890 4,376 487 3,250 3,890 4,376 9,750 9,800 349 3,250 3,910 4,399 487 3,250 3,910 4,399 9,800 9,850 345 3,250 3,930 4,421 487 3,250 3,930 4,421 9,850 9,900 342 3,250 3,950 4,444 487 3,250 3,950 4,444 9,900 9,950 338 3,250 3,970 4,466 487 3,250 3,970 4,466 9,950 10,000 334 3,250 3,990 4,489 487 3,250 3,990 4,489 10,000 10,050 330 3,250 4,010 4,511 487 3,250 4,010 4,511 10,050 10,100 326 3,250 4,030 4,534 487 3,250 4,030 4,534 10,100 10,150 322 3,250 4,050 4,556 487 3,250 4,050 4,556 10,150 10,200 319 3,250 4,070 4,579 487 3,250 4,070 4,579 10,200 10,250 315 3,250 4,090 4,601 487 3,250 4,090 4,601 10,250 10,300 311 3,250 4,110 4,624 487 3,250 4,110 4,624 10,300 10,350 307 3,250 4,130 4,646 487 3,250 4,130 4,646 10,350 10,400 303 3,250 4,150 4,669 487 3,250 4,150 4,669 10,400 10,450 299 3,250 4,170 4,691 487 3,250 4,170 4,691 10,450 10,500 296 3,250 4,190 4,714 487 3,250 4,190 4,714 10,500 10,550 292 3,250 4,210 4,736 487 3,250 4,210 4,736 10,550 10,600 288 3,250 4,230 4,759 487 3,250 4,230 4,759 10,600 10,650 284 3,250 4,250 4,781 487 3,250 4,250 4,781 10,650 10,700 280 3,250 4,270 4,804 487 3,250 4,270 4,804 10,700 10,750 277 3,250 4,290 4,826 487 3,250 4,290 4,826 10,750 10,800 273 3,250 4,310 4,849 487 3,250 4,310 4,849 10,800 10,850 269 3,250 4,330 4,871 487 3,250 4,330 4,871 10,850 10,900 265 3,250 4,350 4,894 487 3,250 4,350 4,894 10,900 10,950 261 3,250 4,370 4,916 487 3,250 4,370 4,916 10,950 11,000 257 3,250 4,390 4,939 487 3,250 4,390 4,939 11,000 11,050 254 3,250 4,410 4,961 487 3,250 4,410 4,961 11,050 11,100 250 3,250 4,430 4,984 487 3,250 4,430 4,984 11,100 11,150 246 3,250 4,450 5,006 487 3,250 4,450 5,006 11,150 11,200 242 3,250 4,470 5,029 487 3,250 4,470 5,029 11,200 11,250 238 3,250 4,490 5,051 487 3,250 4,490 5,051 11,250 11,300 234 3,250 4,510 5,074 487 3,250 4,510 5,074 11,300 11,350 231 3,250 4,530 5,096 487 3,250 4,530 5,096 11,350 11,400 227 3,250 4,550 5,119 487 3,250 4,550 5,119 11,400 11,450 223 3,250 4,570 5,141 487 3,250 4,570 5,141 11,450 11,500 219 3,250 4,590 5,164 487 3,250 4,590 5,164 11,500 11,550 215 3,250 4,610 5,186 487 3,250 4,610 5,186 11,550 11,600 212 3,250 4,630 5,209 487 3,250 4,630 5,209 11,600 11,650 208 3,250 4,650 5,231 487 3,250 4,650 5,231 11,650 11,700 204 3,250 4,670 5,254 487 3,250 4,670 5,254 11,700 11,750 200 3,250 4,690 5,276 487 3,250 4,690 5,276 11,750 11,800 196 3,250 4,710 5,299 487 3,250 4,710 5,299 11,800 11,850 192 3,250 4,730 5,321 487 3,250 4,730 5,321 11,850 11,900 189 3,250 4,750 5,344 487 3,250 4,750 5,344 11,900 11,950 185 3,250 4,770 5,366 487 3,250 4,770 5,366 11,950 12,000 181 3,250 4,790 5,389 487 3,250 4,790 5,389 12,000 12,050 177 3,250 4,810 5,411 487 3,250 4,810 5,411 12,050 12,100 173 3,250 4,830 5,434 487 3,250 4,830 5,434 12,100 12,150 169 3,250 4,850 5,456 487 3,250 4,850 5,456 12,150 12,200 166 3,250 4,870 5,479 487 3,250 4,870 5,479 12,200 12,250 162 3,250 4,890 5,501 487 3,250 4,890 5,501 12,250 12,300 158 3,250 4,910 5,524 487 3,250 4,910 5,524 12,300 12,350 154 3,250 4,930 5,546 487 3,250 4,930 5,546 12,350 12,400 150 3,250 4,950 5,569 487 3,250 4,950 5,569 12,400 12,450 146 3,250 4,970 5,591 487 3,250 4,970 5,591 12,450 12,500 143 3,250 4,990 5,614 487 3,250 4,990 5,614 12,500 12,550 139 3,250 5,010 5,636 487 3,250 5,010 5,636 12,550 12,600 135 3,250 5,030 5,659 487 3,250 5,030 5,659 12,600 12,650 131 3,250 5,050 5,681 487 3,250 5,050 5,681 12,650 12,700 127 3,250 5,070 5,704 487 3,250 5,070 5,704 12,700 12,750 124 3,250 5,090 5,726 487 3,250 5,090 5,726 12,750 12,800 120 3,250 5,110 5,749 487 3,250 5,110 5,749 12,800 12,850 116 3,250 5,130 5,771 487 3,250 5,130 5,771 12,850 12,900 112 3,250 5,150 5,794 487 3,250 5,150 5,794 12,900 12,950 108 3,250 5,170 5,816 487 3,250 5,170 5,816 12,950 13,000 104 3,250 5,190 5,839 487 3,250 5,190 5,839 13,000 13,050 101 3,250 5,210 5,861 487 3,250 5,210 5,861 13,050 13,100 97 3,250 5,230 5,884 487 3,250 5,230 5,884 13,100 13,150 93 3,250 5,250 5,906 487 3,250 5,250 5,906 13,150 13,200 89 3,250 5,270 5,929 487 3,250 5,270 5,929 13,200 13,250 85 3,250 5,290 5,951 487 3,250 5,290 5,951 13,250 13,300 81 3,250 5,310 5,974 487 3,250 5,310 5,974 13,300 13,350 78 3,250 5,330 5,996 487 3,250 5,330 5,996 13,350 13,400 74 3,250 5,350 6,019 482 3,250 5,350 6,019 13,400 13,450 70 3,250 5,372 6,044 479 3,250 5,372 6,044 13,450 13,500 66 3,250 5,372 6,044 475 3,250 5,372 6,044 13,500 13,550 62 3,250 5,372 6,044 471 3,250 5,372 6,044 13,550 13,600 59 3,250 5,372 6,044 467 3,250 5,372 6,044 13,600 13,650 55 3,250 5,372 6,044 463 3,250 5,372 6,044 13,650 13,700 51 3,250 5,372 6,044 459 3,250 5,372 6,044 13,700 13,750 47 3,250 5,372 6,044 456 3,250 5,372 6,044 13,750 13,800 43 3,250 5,372 6,044 452 3,250 5,372 6,044 13,800 13,850 39 3,250 5,372 6,044 448 3,250 5,372 6,044 13,850 13,900 36 3,250 5,372 6,044 444 3,250 5,372 6,044 13,900 13,950 32 3,250 5,372 6,044 440 3,250 5,372 6,044 13,950 14,000 28 3,250 5,372 6,044 436 3,250 5,372 6,044 14,000 14,050 24 3,250 5,372 6,044 433 3,250 5,372 6,044 14,050 14,100 20 3,250 5,372 6,044 429 3,250 5,372 6,044 14,100 14,150 16 3,250 5,372 6,044 425 3,250 5,372 6,044 14,150 14,200 13 3,250 5,372 6,044 421 3,250 5,372 6,044 14,200 14,250 9 3,250 5,372 6,044 417 3,250 5,372 6,044 14,250 14,300 5 3,250 5,372 6,044 413 3,250 5,372 6,044 14,300 14,350 * * Si la cantidad que busca según su hoja de trabajo es por lo mínimo $14,300 pero menos de $14,340 y usted no tiene hijos calificados, su crédito es $2. 1040nr ez instructions  Si la cantidad que busca según su hoja de trabajo es $14,340 o más y usted no tiene hijos calificados, usted no puede reclamar el crédito. 1040nr ez instructions 3,250 5,372 6,044 410 3,250 5,372 6,044 14,350 14,400 0 3,250 5,372 6,044 406 3,250 5,372 6,044 14,400 14,450 0 3,250 5,372 6,044 402 3,250 5,372 6,044 14,450 14,500 0 3,250 5,372 6,044 398 3,250 5,372 6,044 14,500 14,550 0 3,250 5,372 6,044 394 3,250 5,372 6,044 14,550 14,600 0 3,250 5,372 6,044 391 3,250 5,372 6,044 14,600 14,650 0 3,250 5,372 6,044 387 3,250 5,372 6,044 14,650 14,700 0 3,250 5,372 6,044 383 3,250 5,372 6,044 14,700 14,750 0 3,250 5,372 6,044 379 3,250 5,372 6,044 14,750 14,800 0 3,250 5,372 6,044 375 3,250 5,372 6,044 14,800 14,850 0 3,250 5,372 6,044 371 3,250 5,372 6,044 14,850 14,900 0 3,250 5,372 6,044 368 3,250 5,372 6,044 14,900 14,950 0 3,250 5,372 6,044 364 3,250 5,372 6,044 14,950 15,000 0 3,250 5,372 6,044 360 3,250 5,372 6,044 15,000 15,050 0 3,250 5,372 6,044 356 3,250 5,372 6,044 15,050 15,100 0 3,250 5,372 6,044 352 3,250 5,372 6,044 15,100 15,150 0 3,250 5,372 6,044 348 3,250 5,372 6,044 15,150 15,200 0 3,250 5,372 6,044 345 3,250 5,372 6,044 15,200 15,250 0 3,250 5,372 6,044 341 3,250 5,372 6,044 15,250 15,300 0 3,250 5,372 6,044 337 3,250 5,372 6,044 15,300 15,350 0 3,250 5,372 6,044 333 3,250 5,372 6,044 15,350 15,400 0 3,250 5,372 6,044 329 3,250 5,372 6,044 15,400 15,450 0 3,250 5,372 6,044 326 3,250 5,372 6,044 15,450 15,500 0 3,250 5,372 6,044 322 3,250 5,372 6,044 15,500 15,550 0 3,250 5,372 6,044 318 3,250 5,372 6,044 15,550 15,600 0 3,250 5,372 6,044 314 3,250 5,372 6,044 15,600 15,650 0 3,250 5,372 6,044 310 3,250 5,372 6,044 15,650 15,700 0 3,250 5,372 6,044 306 3,250 5,372 6,044 15,700 15,750 0 3,250 5,372 6,044 303 3,250 5,372 6,044 15,750 15,800 0 3,250 5,372 6,044 299 3,250 5,372 6,044 15,800 15,850 0 3,250 5,372 6,044 295 3,250 5,372 6,044 15,850 15,900 0 3,250 5,372 6,044 291 3,250 5,372 6,044 15,900 15,950 0 3,250 5,372 6,044 287 3,250 5,372 6,044 15,950 16,000 0 3,250 5,372 6,044 283 3,250 5,372 6,044 16,000 16,050 0 3,250 5,372 6,044 280 3,250 5,372 6,044 16,050 16,100 0 3,250 5,372 6,044 276 3,250 5,372 6,044 16,100 16,150 0 3,250 5,372 6,044 272 3,250 5,372 6,044 16,150 16,200 0 3,250 5,372 6,044 268 3,250 5,372 6,044 16,200 16,250 0 3,250 5,372 6,044 264 3,250 5,372 6,044 16,250 16,300 0 3,250 5,372 6,044 260 3,250 5,372 6,044 16,300 16,350 0 3,250 5,372 6,044 257 3,250 5,372 6,044 16,350 16,400 0 3,250 5,372 6,044 253 3,250 5,372 6,044 16,400 16,450 0 3,250 5,372 6,044 249 3,250 5,372 6,044 16,450 16,500 0 3,250 5,372 6,044 245 3,250 5,372 6,044 16,500 16,550 0 3,250 5,372 6,044 241 3,250 5,372 6,044 16,550 16,600 0 3,250 5,372 6,044 238 3,250 5,372 6,044 16,600 16,650 0 3,250 5,372 6,044 234 3,250 5,372 6,044 16,650 16,700 0 3,250 5,372 6,044 230 3,250 5,372 6,044 16,700 16,750 0 3,250 5,372 6,044 226 3,250 5,372 6,044 16,750 16,800 0 3,250 5,372 6,044 222 3,250 5,372 6,044 16,800 16,850 0 3,250 5,372 6,044 218 3,250 5,372 6,044 16,850 16,900 0 3,250 5,372 6,044 215 3,250 5,372 6,044 16,900 16,950 0 3,250 5,372 6,044 211 3,250 5,372 6,044 16,950 17,000 0 3,250 5,372 6,044 207 3,250 5,372 6,044 17,000 17,050 0 3,250 5,372 6,044 203 3,250 5,372 6,044 17,050 17,100 0 3,250 5,372 6,044 199 3,250 5,372 6,044 17,100 17,150 0 3,250 5,372 6,044 195 3,250 5,372 6,044 17,150 17,200 0 3,250 5,372 6,044 192 3,250 5,372 6,044 17,200 17,250 0 3,250 5,372 6,044 188 3,250 5,372 6,044 17,250 17,300 0 3,250 5,372 6,044 184 3,250 5,372 6,044 17,300 17,350 0 3,250 5,372 6,044 180 3,250 5,372 6,044 17,350 17,400 0 3,250 5,372 6,044 176 3,250 5,372 6,044 17,400 17,450 0 3,250 5,372 6,044 173 3,250 5,372 6,044 17,450 17,500 0 3,250 5,372 6,044 169 3,250 5,372 6,044 17,500 17,550 0 3,250 5,372 6,044 165 3,250 5,372 6,044 17,550 17,600 0 3,243 5,363 6,034 161 3,250 5,372 6,044 17,600 17,650 0 3,235 5,352 6,023 157 3,250 5,372 6,044 17,650 17,700 0 3,227 5,341 6,013 153 3,250 5,372 6,044 17,700 17,750 0 3,219 5,331 6,002 150 3,250 5,372 6,044 17,750 17,800 0 3,211 5,320 5,992 146 3,250 5,372 6,044 17,800 17,850 0 3,203 5,310 5,981 142 3,250 5,372 6,044 17,850 17,900 0 3,195 5,299 5,971 138 3,250 5,372 6,044 17,900 17,950 0 3,187 5,289 5,960 134 3,250 5,372 6,044 17,950 18,000 0 3,179 5,278 5,950 130 3,250 5,372 6,044 18,000 18,050 0 3,171 5,268 5,939 127 3,250 5,372 6,044 18,050 18,100 0 3,163 5,257 5,929 123 3,250 5,372 6,044 18,100 18,150 0 3,155 5,247 5,918 119 3,250 5,372 6,044 18,150 18,200 0 3,147 5,236 5,908 115 3,250 5,372 6,044 18,200 18,250 0 3,139 5,226 5,897 111 3,250 5,372 6,044 18,250 18,300 0 3,131 5,215 5,887 107 3,250 5,372 6,044 18,300 18,350 0 3,123 5,205 5,876 104 3,250 5,372 6,044 18,350 18,400 0 3,115 5,194 5,866 100 3,250 5,372 6,044 18,400 18,450 0 3,107 5,184 5,855 96 3,250 5,372 6,044 18,450 18,500 0 3,099 5,173 5,844 92 3,250 5,372 6,044 18,500 18,550 0 3,091 5,162 5,834 88 3,250 5,372 6,044 18,550 18,600 0 3,083 5,152 5,823 85 3,250 5,372 6,044 18,600 18,650 0 3,075 5,141 5,813 81 3,250 5,372 6,044 18,650 18,700 0 3,067 5,131 5,802 77 3,250 5,372 6,044 18,700 18,750 0 3,059 5,120 5,792 73 3,250 5,372 6,044 18,750 18,800 0 3,051 5,110 5,781 69 3,250 5,372 6,044 18,800 18,850 0 3,043 5,099 5,771 65 3,250 5,372 6,044 18,850 18,900 0 3,035 5,089 5,760 62 3,250 5,372 6,044 18,900 18,950 0 3,027 5,078 5,750 58 3,250 5,372 6,044 18,950 19,000 0 3,019 5,068 5,739 54 3,250 5,372 6,044 19,000 19,050 0 3,011 5,057 5,729 50 3,250 5,372 6,044 19,050 19,100 0 3,004 5,047 5,718 46 3,250 5,372 6,044 19,100 19,150 0 2,996 5,036 5,708 42 3,250 5,372 6,044 19,150 19,200 0 2,988 5,026 5,697 39 3,250 5,372 6,044 19,200 19,250 0 2,980 5,015 5,687 35 3,250 5,372 6,044 19,250 19,300 0 2,972 5,005 5,676 31 3,250 5,372 6,044 19,300 19,350 0 2,964 4,994 5,665 27 3,250 5,372 6,044 19,350 19,400 0 2,956 4,983 5,655 23 3,250 5,372 6,044 19,400 19,450 0 2,948 4,973 5,644 20 3,250 5,372 6,044 19,450 19,500 0 2,940 4,962 5,634 16 3,250 5,372 6,044 19,500 19,550 0 2,932 4,952 5,623 12 3,250 5,372 6,044 19,550 19,600 0 2,924 4,941 5,613 8 3,250 5,372 6,044 19,600 19,650 0 2,916 4,931 5,602 4 3,250 5,372 6,044 19,650 19,700 0 2,908 4,920 5,592 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $19,650 pero menos de $19,680 y usted no tiene hijos calificados, su crédito es $1. 1040nr ez instructions  Si la cantidad que busca de su hoja de trabajo es $19,680 o más y usted no tiene hijos calificados, usted no puede reclamar el crédito. 1040nr ez instructions 3,250 5,372 6,044 19,700 19,750 0 2,900 4,910 5,581 0 3,250 5,372 6,044 19,750 19,800 0 2,892 4,899 5,571 0 3,250 5,372 6,044 19,800 19,850 0 2,884 4,889 5,560 0 3,250 5,372 6,044 19,850 19,900 0 2,876 4,878 5,550 0 3,250 5,372 6,044 19,900 19,950 0 2,868 4,868 5,539 0 3,250 5,372 6,044 19,950 20,000 0 2,860 4,857 5,529 0 3,250 5,372 6,044 20,000 20,050 0 2,852 4,847 5,518 0 3,250 5,372 6,044 20,050 20,100 0 2,844 4,836 5,508 0 3,250 5,372 6,044 20,100 20,150 0 2,836 4,825 5,497 0 3,250 5,372 6,044 20,150 20,200 0 2,828 4,815 5,486 0 3,250 5,372 6,044 20,200 20,250 0 2,820 4,804 5,476 0 3,250 5,372 6,044 20,250 20,300 0 2,812 4,794 5,465 0 3,250 5,372 6,044 20,300 20,350 0 2,804 4,783 5,455 0 3,250 5,372 6,044 20,350 20,400 0 2,796 4,773 5,444 0 3,250 5,372 6,044 20,400 20,450 0 2,788 4,762 5,434 0 3,250 5,372 6,044 20,450 20,500 0 2,780 4,752 5,423 0 3,250 5,372 6,044 20,500 20,550 0 2,772 4,741 5,413 0 3,250 5,372 6,044 20,550 20,600 0 2,764 4,731 5,402 0 3,250 5,372 6,044 20,600 20,650 0 2,756 4,720 5,392 0 3,250 5,372 6,044 20,650 20,700 0 2,748 4,710 5,381 0 3,250 5,372 6,044 20,700 20,750 0 2,740 4,699 5,371 0 3,250 5,372 6,044 20,750 20,800 0 2,732 4,689 5,360 0 3,250 5,372 6,044 20,800 20,850 0 2,724 4,678 5,350 0 3,250 5,372 6,044 20,850 20,900 0 2,716 4,668 5,339 0 3,250 5,372 6,044 20,900 20,950 0 2,708 4,657 5,329 0 3,250 5,372 6,044 20,950 21,000 0 2,700 4,646 5,318 0 3,250 5,372 6,044 21,000 21,050 0 2,692 4,636 5,307 0 3,250 5,372 6,044 21,050 21,100 0 2,684 4,625 5,297 0 3,250 5,372 6,044 21,100 21,150 0 2,676 4,615 5,286 0 3,250 5,372 6,044 21,150 21,200 0 2,668 4,604 5,276 0 3,250 5,372 6,044 21,200 21,250 0 2,660 4,594 5,265 0 3,250 5,372 6,044 21,250 21,300 0 2,652 4,583 5,255 0 3,250 5,372 6,044 21,300 21,350 0 2,644 4,573 5,244 0 3,250 5,372 6,044 21,350 21,400 0 2,636 4,562 5,234 0 3,250 5,372 6,044 21,400 21,450 0 2,628 4,552 5,223 0 3,250 5,372 6,044 21,450 21,500 0 2,620 4,541 5,213 0 3,250 5,372 6,044 21,500 21,550 0 2,612 4,531 5,202 0 3,250 5,372 6,044 21,550 21,600 0 2,604 4,520 5,192 0 3,250 5,372 6,044 21,600 21,650 0 2,596 4,510 5,181 0 3,250 5,372 6,044 21,650 21,700 0 2,588 4,499 5,171 0 3,250 5,372 6,044 21,700 21,750 0 2,580 4,489 5,160 0 3,250 5,372 6,044 21,750 21,800 0 2,572 4,478 5,150 0 3,250 5,372 6,044 21,800 21,850 0 2,564 4,467 5,139 0 3,250 5,372 6,044 21,850 21,900 0 2,556 4,457 5,128 0 3,250 5,372 6,044 21,900 21,950 0 2,548 4,446 5,118 0 3,250 5,372 6,044 21,950 22,000 0 2,540 4,436 5,107 0 3,250 5,372 6,044 22,000 22,050 0 2,532 4,425 5,097 0 3,250 5,372 6,044 22,050 22,100 0 2,524 4,415 5,086 0 3,250 5,372 6,044 22,100 22,150 0 2,516 4,404 5,076 0 3,250 5,372 6,044 22,150 22,200 0 2,508 4,394 5,065 0 3,250 5,372 6,044 22,200 22,250 0 2,500 4,383 5,055 0 3,250 5,372 6,044 22,250 22,300 0 2,492 4,373 5,044 0 3,250 5,372 6,044 22,300 22,350 0 2,484 4,362 5,034 0 3,250 5,372 6,044 22,350 22,400 0 2,476 4,352 5,023 0 3,250 5,372 6,044 22,400 22,450 0 2,468 4,341 5,013 0 3,250 5,372 6,044 22,450 22,500 0 2,460 4,331 5,002 0 3,250 5,372 6,044 22,500 22,550 0 2,452 4,320 4,992 0 3,250 5,372 6,044 22,550 22,600 0 2,444 4,310 4,981 0 3,250 5,372 6,044 22,600 22,650 0 2,436 4,299 4,970 0 3,250 5,372 6,044 22,650 22,700 0 2,428 4,288 4,960 0 3,250 5,372 6,044 22,700 22,750 0 2,420 4,278 4,949 0 3,250 5,372 6,044 22,750 22,800 0 2,412 4,267 4,939 0 3,250 5,372 6,044 22,800 22,850 0 2,404 4,257 4,928 0 3,250 5,372 6,044 22,850 22,900 0 2,396 4,246 4,918 0 3,250 5,372 6,044 22,900 22,950 0 2,388 4,236 4,907 0 3,242 5,360 6,032 22,950 23,000 0 2,380 4,225 4,897 0 3,234 5,350 6,021 23,000 23,050 0 2,372 4,215 4,886 0 3,226 5,339 6,011 23,050 23,100 0 2,364 4,204 4,876 0 3,218 5,329 6,000 23,100 23,150 0 2,356 4,194 4,865 0 3,210 5,318 5,990 23,150 23,200 0 2,348 4,183 4,855 0 3,202 5,308 5,979 23,200 23,250 0 2,340 4,173 4,844 0 3,194 5,297 5,969 23,250 23,300 0 2,332 4,162 4,834 0 3,186 5,287 5,958 23,300 23,350 0 2,324 4,152 4,823 0 3,178 5,276 5,948 23,350 23,400 0 2,316 4,141 4,813 0 3,170 5,266 5,937 23,400 23,450 0 2,308 4,131 4,802 0 3,162 5,255 5,927 23,450 23,500 0 2,300 4,120 4,791 0 3,154 5,245 5,916 23,500 23,550 0 2,292 4,109 4,781 0 3,146 5,234 5,906 23,550 23,600 0 2,284 4,099 4,770 0 3,138 5,224 5,895 23,600 23,650 0 2,276 4,088 4,760 0 3,130 5,213 5,884 23,650 23,700 0 2,268 4,078 4,749 0 3,122 5,202 5,874 23,700 23,750 0 2,260 4,067 4,739 0 3,114 5,192 5,863 23,750 23,800 0 2,252 4,057 4,728 0 3,106 5,181 5,853 23,800 23,850 0 2,244 4,046 4,718 0 3,098 5,171 5,842 23,850 23,900 0 2,236 4,036 4,707 0 3,090 5,160 5,832 23,900 23,950 0 2,228 4,025 4,697 0 3,082 5,150 5,821 23,950 24,000 0 2,220 4,015 4,686 0 3,074 5,139 5,811 24,000 24,050 0 2,212 4,004 4,676 0 3,066 5,129 5,800 24,050 24,100 0 2,205 3,994 4,665 0 3,058 5,118 5,790 24,100 24,150 0 2,197 3,983 4,655 0 3,050 5,108 5,779 24,150 24,200 0 2,189 3,973 4,644 0 3,042 5,097 5,769 24,200 24,250 0 2,181 3,962 4,634 0 3,034 5,087 5,758 24,250 24,300 0 2,173 3,952 4,623 0 3,026 5,076 5,748 24,300 24,350 0 2,165 3,941 4,612 0 3,018 5,066 5,737 24,350 24,400 0 2,157 3,930 4,602 0 3,010 5,055 5,727 24,400 24,450 0 2,149 3,920 4,591 0 3,002 5,045 5,716 24,450 24,500 0 2,141 3,909 4,581 0 2,994 5,034 5,705 24,500 24,550 0 2,133 3,899 4,570 0 2,986 5,023 5,695 24,550 24,600 0 2,125 3,888 4,560 0 2,978 5,013 5,684 24,600 24,650 0 2,117 3,878 4,549 0 2,970 5,002 5,674 24,650 24,700 0 2,109 3,867 4,539 0 2,962 4,992 5,663 24,700 24,750 0 2,101 3,857 4,528 0 2,954 4,981 5,653 24,750 24,800 0 2,093 3,846 4,518 0 2,946 4,971 5,642 24,800 24,850 0 2,085 3,836 4,507 0 2,938 4,960 5,632 24,850 24,900 0 2,077 3,825 4,497 0 2,930 4,950 5,621 24,900 24,950 0 2,069 3,815 4,486 0 2,922 4,939 5,611 24,950 25,000 0 2,061 3,804 4,476 0 2,914 4,929 5,600 25,000 25,050 0 2,053 3,794 4,465 0 2,906 4,918 5,590 25,050 25,100 0 2,045 3,783 4,455 0 2,898 4,908 5,579 25,100 25,150 0 2,037 3,772 4,444 0 2,890 4,897 5,569 25,150 25,200 0 2,029 3,762 4,433 0 2,882 4,887 5,558 25,200 25,250 0 2,021 3,751 4,423 0 2,874 4,876 5,548 25,250 25,300 0 2,013 3,741 4,412 0 2,866 4,866 5,537 25,300 25,350 0 2,005 3,730 4,402 0 2,858 4,855 5,526 25,350 25,400 0 1,997 3,720 4,391 0 2,850 4,844 5,516 25,400 25,450 0 1,989 3,709 4,381 0 2,842 4,834 5,505 25,450 25,500 0 1,981 3,699 4,370 0 2,834 4,823 5,495 25,500 25,550 0 1,973 3,688 4,360 0 2,826 4,813 5,484 25,550 25,600 0 1,965 3,678 4,349 0 2,818 4,802 5,474 25,600 25,650 0 1,957 3,667 4,339 0 2,810 4,792 5,463 25,650 25,700 0 1,949 3,657 4,328 0 2,802 4,781 5,453 25,700 25,750 0 1,941 3,646 4,318 0 2,794 4,771 5,442 25,750 25,800 0 1,933 3,636 4,307 0 2,786 4,760 5,432 25,800 25,850 0 1,925 3,625 4,297 0 2,778 4,750 5,421 25,850 25,900 0 1,917 3,615 4,286 0 2,770 4,739 5,411 25,900 25,950 0 1,909 3,604 4,276 0 2,762 4,729 5,400 25,950 26,000 0 1,901 3,593 4,265 0 2,754 4,718 5,390 26,000 26,050 0 1,893 3,583 4,254 0 2,746 4,708 5,379 26,050 26,100 0 1,885 3,572 4,244 0 2,738 4,697 5,369 26,100 26,150 0 1,877 3,562 4,233 0 2,730 4,686 5,358 26,150 26,200 0 1,869 3,551 4,223 0 2,722 4,676 5,347 26,200 26,250 0 1,861 3,541 4,212 0 2,714 4,665 5,337 26,250 26,300 0 1,853 3,530 4,202 0 2,706 4,655 5,326 26,300 26,350 0 1,845 3,520 4,191 0 2,698 4,644 5,316 26,350 26,400 0 1,837 3,509 4,181 0 2,690 4,634 5,305 26,400 26,450 0 1,829 3,499 4,170 0 2,682 4,623 5,295 26,450 26,500 0 1,821 3,488 4,160 0 2,674 4,613 5,284 26,500 26,550 0 1,813 3,478 4,149 0 2,666 4,602 5,274 26,550 26,600 0 1,805 3,467 4,139 0 2,658 4,592 5,263 26,600 26,650 0 1,797 3,457 4,128 0 2,650 4,581 5,253 26,650 26,700 0 1,789 3,446 4,118 0 2,642 4,571 5,242 26,700 26,750 0 1,781 3,436 4,107 0 2,634 4,560 5,232 26,750 26,800 0 1,773 3,425 4,097 0 2,626 4,550 5,221 26,800 26,850 0 1,765 3,414 4,086 0 2,618 4,539 5,211 26,850 26,900 0 1,757 3,404 4,075 0 2,610 4,529 5,200 26,900 26,950 0 1,749 3,393 4,065 0 2,602 4,518 5,190 26,950 27,000 0 1,741 3,383 4,054 0 2,594 4,507 5,179 27,000 27,050 0 1,733 3,372 4,044 0 2,586 4,497 5,168 27,050 27,100 0 1,725 3,362 4,033 0 2,578 4,486 5,158 27,100 27,150 0 1,717 3,351 4,023 0 2,570 4,476 5,147 27,150 27,200 0 1,709 3,341 4,012 0 2,562 4,465 5,137 27,200 27,250 0 1,701 3,330 4,002 0 2,554 4,455 5,126 27,250 27,300 0 1,693 3,320 3,991 0 2,546 4,444 5,116 27,300 27,350 0 1,685 3,309 3,981 0 2,538 4,434 5,105 27,350 27,400 0 1,677 3,299 3,970 0 2,531 4,423 5,095 27,400 27,450 0 1,669 3,288 3,960 0 2,523 4,413 5,084 27,450 27,500 0 1,661 3,278 3,949 0 2,515 4,402 5,074 27,500 27,550 0 1,653 3,267 3,939 0 2,507 4,392 5,063 27,550 27,600 0 1,645 3,257 3,928 0 2,499 4,381 5,053 27,600 27,650 0 1,637 3,246 3,917 0 2,491 4,371 5,042 27,650 27,700 0 1,629 3,235 3,907 0 2,483 4,360 5,032 27,700 27,750 0 1,621 3,225 3,896 0 2,475 4,350 5,021 27,750 27,800 0 1,613 3,214 3,886 0 2,467 4,339 5,011 27,800 27,850 0 1,605 3,204 3,875 0 2,459 4,328 5,000 27,850 27,900 0 1,597 3,193 3,865 0 2,451 4,318 4,989 27,900 27,950 0 1,589 3,183 3,854 0 2,443 4,307 4,979 27,950 28,000 0 1,581 3,172 3,844 0 2,435 4,297 4,968 28,000 28,050 0 1,573 3,162 3,833 0 2,427 4,286 4,958 28,050 28,100 0 1,565 3,151 3,823 0 2,419 4,276 4,947 28,100 28,150 0 1,557 3,141 3,812 0 2,411 4,265 4,937 28,150 28,200 0 1,549 3,130 3,802 0 2,403 4,255 4,926 28,200 28,250 0 1,541 3,120 3,791 0 2,395 4,244 4,916 28,250 28,300 0 1,533 3,109 3,781 0 2,387 4,234 4,905 28,300 28,350 0 1,525 3,099 3,770 0 2,379 4,223 4,895 28,350 28,400 0 1,517 3,088 3,760 0 2,371 4,213 4,884 28,400 28,450 0 1,509 3,078 3,749 0 2,363 4,202 4,874 28,450 28,500 0 1,501 3,067 3,738 0 2,355 4,192 4,863 28,500 28,550 0 1,493 3,056 3,728 0 2,347 4,181 4,853 28,550 28,600 0 1,485 3,046 3,717 0 2,339 4,171 4,842 28,600 28,650 0 1,477 3,035 3,707 0 2,331 4,160 4,831 28,650 28,700 0 1,469 3,025 3,696 0 2,323 4,149 4,821 28,700 28,750 0 1,461 3,014 3,686 0 2,315 4,139 4,810 28,750 28,800 0 1,453 3,004 3,675 0 2,307 4,128 4,800 28,800 28,850 0 1,445 2,993 3,665 0 2,299 4,118 4,789 28,850 28,900 0 1,437 2,983 3,654 0 2,291 4,107 4,779 28,900 28,950 0 1,429 2,972 3,644 0 2,283 4,097 4,768 28,950 29,000 0 1,421 2,962 3,633 0 2,275 4,086 4,758 29,000 29,050 0 1,413 2,951 3,623 0 2,267 4,076 4,747 29,050 29,100 0 1,406 2,941 3,612 0 2,259 4,065 4,737 29,100 29,150 0 1,398 2,930 3,602 0 2,251 4,055 4,726 29,150 29,200 0 1,390 2,920 3,591 0 2,243 4,044 4,716 29,200 29,250 0 1,382 2,909 3,581 0 2,235 4,034 4,705 29,250 29,300 0 1,374 2,899 3,570 0 2,227 4,023 4,695 29,300 29,350 0 1,366 2,888 3,559 0 2,219 4,013 4,684 29,350 29,400 0 1,358 2,877 3,549 0 2,211 4,002 4,674 29,400 29,450 0 1,350 2,867 3,538 0 2,203 3,992 4,663 29,450 29,500 0 1,342 2,856 3,528 0 2,195 3,981 4,652 29,500 29,550 0 1,334 2,846 3,517 0 2,187 3,970 4,642 29,550 29,600 0 1,326 2,835 3,507 0 2,179 3,960 4,631 29,600 29,650 0 1,318 2,825 3,496 0 2,171 3,949 4,621 29,650 29,700 0 1,310 2,814 3,486 0 2,163 3,939 4,610 29,700 29,750 0 1,302 2,804 3,475 0 2,155 3,928 4,600 29,750 29,800 0 1,294 2,793 3,465 0 2,147 3,918 4,589 29,800 29,850 0 1,286 2,783 3,454 0 2,139 3,907 4,579 29,850 29,900 0 1,278 2,772 3,444 0 2,131 3,897 4,568 29,900 29,950 0 1,270 2,762 3,433 0 2,123 3,886 4,558 29,950 30,000 0 1,262 2,751 3,423 0 2,115 3,876 4,547 30,000 30,050 0 1,254 2,741 3,412 0 2,107 3,865 4,537 30,050 30,100 0 1,246 2,730 3,402 0 2,099 3,855 4,526 30,100 30,150 0 1,238 2,719 3,391 0 2,091 3,844 4,516 30,150 30,200 0 1,230 2,709 3,380 0 2,083 3,834 4,505 30,200 30,250 0 1,222 2,698 3,370 0 2,075 3,823 4,495 30,250 30,300 0 1,214 2,688 3,359 0 2,067 3,813 4,484 30,300 30,350 0 1,206 2,677 3,349 0 2,059 3,802 4,473 30,350 30,400 0 1,198 2,667 3,338 0 2,051 3,791 4,463 30,400 30,450 0 1,190 2,656 3,328 0 2,043 3,781 4,452 30,450 30,500 0 1,182 2,646 3,317 0 2,035 3,770 4,442 30,500 30,550 0 1,174 2,635 3,307 0 2,027 3,760 4,431 30,550 30,600 0 1,166 2,625 3,296 0 2,019 3,749 4,421 30,600 30,650 0 1,158 2,614 3,286 0 2,011 3,739 4,410 30,650 30,700 0 1,150 2,604 3,275 0 2,003 3,728 4,400 30,700 30,750 0 1,142 2,593 3,265 0 1,995 3,718 4,389 30,750 30,800 0 1,134 2,583 3,254 0 1,987 3,707 4,379 30,800 30,850 0 1,126 2,572 3,244 0 1,979 3,697 4,368 30,850 30,900 0 1,118 2,562 3,233 0 1,971 3,686 4,358 30,900 30,950 0 1,110 2,551 3,223 0 1,963 3,676 4,347 30,950 31,000 0 1,102 2,540 3,212 0 1,955 3,665 4,337 31,000 31,050 0 1,094 2,530 3,201 0 1,947 3,655 4,326 31,050 31,100 0 1,086 2,519 3,191 0 1,939 3,644 4,316 31,100 31,150 0 1,078 2,509 3,180 0 1,931 3,633 4,305 31,150 31,200 0 1,070 2,498 3,170 0 1,923 3,623 4,294 31,200 31,250 0 1,062 2,488 3,159 0 1,915 3,612 4,284 31,250 31,300 0 1,054 2,477 3,149 0 1,907 3,602 4,273 31,300 31,350 0 1,046 2,467 3,138 0 1,899 3,591 4,263 31,350 31,400 0 1,038 2,456 3,128 0 1,891 3,581 4,252 31,400 31,450 0 1,030 2,446 3,117 0 1,883 3,570 4,242 31,450 31,500 0 1,022 2,435 3,107 0 1,875 3,560 4,231 31,500 31,550 0 1,014 2,425 3,096 0 1,867 3,549 4,221 31,550 31,600 0 1,006 2,414 3,086 0 1,859 3,539 4,210 31,600 31,650 0 998 2,404 3,075 0 1,851 3,528 4,200 31,650 31,700 0 990 2,393 3,065 0 1,843 3,518 4,189 31,700 31,750 0 982 2,383 3,054 0 1,835 3,507 4,179 31,750 31,800 0 974 2,372 3,044 0 1,827 3,497 4,168 31,800 31,850 0 966 2,361 3,033 0 1,819 3,486 4,158 31,850 31,900 0 958 2,351 3,022 0 1,811 3,476 4,147 31,900 31,950 0 950 2,340 3,012 0 1,803 3,465 4,137 31,950 32,000 0 942 2,330 3,001 0 1,795 3,454 4,126 32,000 32,050 0 934 2,319 2,991 0 1,787 3,444 4,115 32,050 32,100 0 926 2,309 2,980 0 1,779 3,433 4,105 32,100 32,150 0 918 2,298 2,970 0 1,771 3,423 4,094 32,150 32,200 0 910 2,288 2,959 0 1,763 3,412 4,084 32,200 32,250 0 902 2,277 2,949 0 1,755 3,402 4,073 32,250 32,300 0 894 2,267 2,938 0 1,747 3,391 4,063 32,300 32,350 0 886 2,256 2,928 0 1,739 3,381 4,052 32,350 32,400 0 878 2,246 2,917 0 1,732 3,370 4,042 32,400 32,450 0 870 2,235 2,907 0 1,724 3,360 4,031 32,450 32,500 0 862 2,225 2,896 0 1,716 3,349 4,021 32,500 32,550 0 854 2,214 2,886 0 1,708 3,339 4,010 32,550 32,600 0 846 2,204 2,875 0 1,700 3,328 4,000 32,600 32,650 0 838 2,193 2,864 0 1,692 3,318 3,989 32,650 32,700 0 830 2,182 2,854 0 1,684 3,307 3,979 32,700 32,750 0 822 2,172 2,843 0 1,676 3,297 3,968 32,750 32,800 0 814 2,161 2,833 0 1,668 3,286 3,958 32,800 32,850 0 806 2,151 2,822 0 1,660 3,275 3,947 32,850 32,900 0 798 2,140 2,812 0 1,652 3,265 3,936 32,900 32,950 0 790 2,130 2,801 0 1,644 3,254 3,926 32,950 33,000 0 782 2,119 2,791 0 1,636 3,244 3,915 33,000 33,050 0 774 2,109 2,780 0 1,628 3,233 3,905 33,050 33,100 0 766 2,098 2,770 0 1,620 3,223 3,894 33,100 33,150 0 758 2,088 2,759 0 1,612 3,212 3,884 33,150 33,200 0 750 2,077 2,749 0 1,604 3,202 3,873 33,200 33,250 0 742 2,067 2,738 0 1,596 3,191 3,863 33,250 33,300 0 734 2,056 2,728 0 1,588 3,181 3,852 33,300 33,350 0 726 2,046 2,717 0 1,580 3,170 3,842 33,350 33,400 0 718 2,035 2,707 0 1,572 3,160 3,831 33,400 33,450 0 710 2,025 2,696 0 1,564 3,149 3,821 33,450 33,500 0 702 2,014 2,685 0 1,556 3,139 3,810 33,500 33,550 0 694 2,003 2,675 0 1,548 3,128 3,800 33,550 33,600 0 686 1,993 2,664 0 1,540 3,118 3,789 33,600 33,650 0 678 1,982 2,654 0 1,532 3,107 3,778 33,650 33,700 0 670 1,972 2,643 0 1,524 3,096 3,768 33,700 33,750 0 662 1,961 2,633 0 1,516 3,086 3,757 33,750 33,800 0 654 1,951 2,622 0 1,508 3,075 3,747 33,800 33,850 0 646 1,940 2,612 0 1,500 3,065 3,736 33,850 33,900 0 638 1,930 2,601 0 1,492 3,054 3,726 33,900 33,950 0 630 1,919 2,591 0 1,484 3,044 3,715 33,950 34,000 0 622 1,909 2,580 0 1,476 3,033 3,705 34,000 34,050 0 614 1,898 2,570 0 1,468 3,023 3,694 34,050 34,100 0 607 1,888 2,559 0 1,460 3,012 3,684 34,100 34,150 0 599 1,877 2,549 0 1,452 3,002 3,673 34,150 34,200 0 591 1,867 2,538 0 1,444 2,991 3,663 34,200 34,250 0 583 1,856 2,528 0 1,436 2,981 3,652 34,250 34,300 0 575 1,846 2,517 0 1,428 2,970 3,642 34,300 34,350 0 567 1,835 2,506 0 1,420 2,960 3,631 34,350 34,400 0 559 1,824 2,496 0 1,412 2,949 3,621 34,400 34,450 0 551 1,814 2,485 0 1,404 2,939 3,610 34,450 34,500 0 543 1,803 2,475 0 1,396 2,928 3,599 34,500 34,550 0 535 1,793 2,464 0 1,388 2,917 3,589 34,550 34,600 0 527 1,782 2,454 0 1,380 2,907 3,578 34,600 34,650 0 519 1,772 2,443 0 1,372 2,896 3,568 34,650 34,700 0 511 1,761 2,433 0 1,364 2,886 3,557 34,700 34,750 0 503 1,751 2,422 0 1,356 2,875 3,547 34,750 34,800 0 495 1,740 2,412 0 1,348 2,865 3,536 34,800 34,850 0 487 1,730 2,401 0 1,340 2,854 3,526 34,850 34,900 0 479 1,719 2,391 0 1,332 2,844 3,515 34,900 34,950 0 471 1,709 2,380 0 1,324 2,833 3,505 34,950 35,000 0 463 1,698 2,370 0 1,316 2,823 3,494 35,000 35,050 0 455 1,688 2,359 0 1,308 2,812 3,484 35,050 35,100 0 447 1,677 2,349 0 1,300 2,802 3,473 35,100 35,150 0 439 1,666 2,338 0 1,292 2,791 3,463 35,150 35,200 0 431 1,656 2,327 0 1,284 2,781 3,452 35,200 35,250 0 423 1,645 2,317 0 1,276 2,770 3,442 35,250 35,300 0 415 1,635 2,306 0 1,268 2,760 3,431 35,300 35,350 0 407 1,624 2,296 0 1,260 2,749 3,420 35,350 35,400 0 399 1,614 2,285 0 1,252 2,738 3,410 35,400 35,450 0 391 1,603 2,275 0 1,244 2,728 3,399 35,450 35,500 0 383 1,593 2,264 0 1,236 2,717 3,389 35,500 35,550 0 375 1,582 2,254 0 1,228 2,707 3,378 35,550 35,600 0 367 1,572 2,243 0 1,220 2,696 3,368 35,600 35,650 0 359 1,561 2,233 0 1,212 2,686 3,357 35,650 35,700 0 351 1,551 2,222 0 1,204 2,675 3,347 35,700 35,750 0 343 1,540 2,212 0 1,196 2,665 3,336 35,750 35,800 0 335 1,530 2,201 0 1,188 2,654 3,326 35,800 35,850 0 327 1,519 2,191 0 1,180 2,644 3,315 35,850 35,900 0 319 1,509 2,180 0 1,172 2,633 3,305 35,900 35,950 0 311 1,498 2,170 0 1,164 2,623 3,294 35,950 36,000 0 303 1,487 2,159 0 1,156 2,612 3,284 36,000 36,050 0 295 1,477 2,148 0 1,148 2,602 3,273 36,050 36,100 0 287 1,466 2,138 0 1,140 2,591 3,263 36,100 36,150 0 279 1,456 2,127 0 1,132 2,580 3,252 36,150 36,200 0 271 1,445 2,117 0 1,124 2,570 3,241 36,200 36,250 0 263 1,435 2,106 0 1,116 2,559 3,231 36,250 36,300 0 255 1,424 2,096 0 1,108 2,549 3,220 36,300 36,350 0 247 1,414 2,085 0 1,100 2,538 3,210 36,350 36,400 0 239 1,403 2,075 0 1,092 2,528 3,199 36,400 36,450 0 231 1,393 2,064 0 1,084 2,517 3,189 36,450 36,500 0 223 1,382 2,054 0 1,076 2,507 3,178 36,500 36,550 0 215 1,372 2,043 0 1,068 2,496 3,168 36,550 36,600 0 207 1,361 2,033 0 1,060 2,486 3,157 36,600 36,650 0 199 1,351 2,022 0 1,052 2,475 3,147 36,650 36,700 0 191 1,340 2,012 0 1,044 2,465 3,136 36,700 36,750 0 183 1,330 2,001 0 1,036 2,454 3,126 36,750 36,800 0 175 1,319 1,991 0 1,028 2,444 3,115 36,800 36,850 0 167 1,308 1,980 0 1,020 2,433 3,105 36,850 36,900 0 159 1,298 1,969 0 1,012 2,423 3,094 36,900 36,950 0 151 1,287 1,959 0 1,004 2,412 3,084 36,950 37,000 0 143 1,277 1,948 0 996 2,401 3,073 37,000 37,050 0 135 1,266 1,938 0 988 2,391 3,062 37,050 37,100 0 127 1,256 1,927 0 980 2,380 3,052 37,100 37,150 0 119 1,245 1,917 0 972 2,370 3,041 37,150 37,200 0 111 1,235 1,906 0 964 2,359 3,031 37,200 37,250 0 103 1,224 1,896 0 956 2,349 3,020 37,250 37,300 0 95 1,214 1,885 0 948 2,338 3,010 37,300 37,350 0 87 1,203 1,875 0 940 2,328 2,999 37,350 37,400 0 79 1,193 1,864 0 933 2,317 2,989 37,400 37,450 0 71 1,182 1,854 0 925 2,307 2,978 37,450 37,500 0 63 1,172 1,843 0 917 2,296 2,968 37,500 37,550 0 55 1,161 1,833 0 909 2,286 2,957 37,550 37,600 0 47 1,151 1,822 0 901 2,275 2,947 37,600 37,650 0 39 1,140 1,811 0 893 2,265 2,936 37,650 37,700 0 31 1,129 1,801 0 885 2,254 2,926 37,700 37,750 0 23 1,119 1,790 0 877 2,244 2,915 37,750 37,800 0 15 1,108 1,780 0 869 2,233 2,905 37,800 37,850 0 7 1,098 1,769 0 861 2,222 2,894 37,850 37,900 0 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $37,850 pero menos de $37,870 y usted tiene un hijo calificado, su crédito es $2. 1040nr ez instructions  Si la cantidad que busca de su hoja de trabajo es $37,870 o más y usted tiene un hijo calificado, usted no puede reclamar el crédito. 1040nr ez instructions 1,087 1,759 0 853 2,212 2,883 37,900 37,950 0 0 1,077 1,748 0 845 2,201 2,873 37,950 38,000 0 0 1,066 1,738 0 837 2,191 2,862 38,000 38,050 0 0 1,056 1,727 0 829 2,180 2,852 38,050 38,100 0 0 1,045 1,717 0 821 2,170 2,841 38,100 38,150 0 0 1,035 1,706 0 813 2,159 2,831 38,150 38,200 0 0 1,024 1,696 0 805 2,149 2,820 38,200 38,250 0 0 1,014 1,685 0 797 2,138 2,810 38,250 38,300 0 0 1,003 1,675 0 789 2,128 2,799 38,300 38,350 0 0 993 1,664 0 781 2,117 2,789 38,350 38,400 0 0 982 1,654 0 773 2,107 2,778 38,400 38,450 0 0 972 1,643 0 765 2,096 2,768 38,450 38,500 0 0 961 1,632 0 757 2,086 2,757 38,500 38,550 0 0 950 1,622 0 749 2,075 2,747 38,550 38,600 0 0 940 1,611 0 741 2,065 2,736 38,600 38,650 0 0 929 1,601 0 733 2,054 2,725 38,650 38,700 0 0 919 1,590 0 725 2,043 2,715 38,700 38,750 0 0 908 1,580 0 717 2,033 2,704 38,750 38,800 0 0 898 1,569 0 709 2,022 2,694 38,800 38,850 0 0 887 1,559 0 701 2,012 2,683 38,850 38,900 0 0 877 1,548 0 693 2,001 2,673 38,900 38,950 0 0 866 1,538 0 685 1,991 2,662 38,950 39,000 0 0 856 1,527 0 677 1,980 2,652 39,000 39,050 0 0 845 1,517 0 669 1,970 2,641 39,050 39,100 0 0 835 1,506 0 661 1,959 2,631 39,100 39,150 0 0 824 1,496 0 653 1,949 2,620 39,150 39,200 0 0 814 1,485 0 645 1,938 2,610 39,200 39,250 0 0 803 1,475 0 637 1,928 2,599 39,250 39,300 0 0 793 1,464 0 629 1,917 2,589 39,300 39,350 0 0 782 1,453 0 621 1,907 2,578 39,350 39,400 0 0 771 1,443 0 613 1,896 2,568 39,400 39,450 0 0 761 1,432 0 605 1,886 2,557 39,450 39,500 0 0 750 1,422 0 597 1,875 2,546 39,500 39,550 0 0 740 1,411 0 589 1,864 2,536 39,550 39,600 0 0 729 1,401 0 581 1,854 2,525 39,600 39,650 0 0 719 1,390 0 573 1,843 2,515 39,650 39,700 0 0 708 1,380 0 565 1,833 2,504 39,700 39,750 0 0 698 1,369 0 557 1,822 2,494 39,750 39,800 0 0 687 1,359 0 549 1,812 2,483 39,800 39,850 0 0 677 1,348 0 541 1,801 2,473 39,850 39,900 0 0 666 1,338 0 533 1,791 2,462 39,900 39,950 0 0 656 1,327 0 525 1,780 2,452 39,950 40,000 0 0 645 1,317 0 517 1,770 2,441 40,000 40,050 0 0 635 1,306 0 509 1,759 2,431 40,050 40,100 0 0 624 1,296 0 501 1,749 2,420 40,100 40,150 0 0 613 1,285 0 493 1,738 2,410 40,150 40,200 0 0 603 1,274 0 485 1,728 2,399 40,200 40,250 0 0 592 1,264 0 477 1,717 2,389 40,250 40,300 0 0 582 1,253 0 469 1,707 2,378 40,300 40,350 0 0 571 1,243 0 461 1,696 2,367 40,350 40,400 0 0 561 1,232 0 453 1,685 2,357 40,400 40,450 0 0 550 1,222 0 445 1,675 2,346 40,450 40,500 0 0 540 1,211 0 437 1,664 2,336 40,500 40,550 0 0 529 1,201 0 429 1,654 2,325 40,550 40,600 0 0 519 1,190 0 421 1,643 2,315 40,600 40,650 0 0 508 1,180 0 413 1,633 2,304 40,650 40,700 0 0 498 1,169 0 405 1,622 2,294 40,700 40,750 0 0 487 1,159 0 397 1,612 2,283 40,750 40,800 0 0 477 1,148 0 389 1,601 2,273 40,800 40,850 0 0 466 1,138 0 381 1,591 2,262 40,850 40,900 0 0 456 1,127 0 373 1,580 2,252 40,900 40,950 0 0 445 1,117 0 365 1,570 2,241 40,950 41,000 0 0 434 1,106 0 357 1,559 2,231 41,000 41,050 0 0 424 1,095 0 349 1,549 2,220 41,050 41,100 0 0 413 1,085 0 341 1,538 2,210 41,100 41,150 0 0 403 1,074 0 333 1,527 2,199 41,150 41,200 0 0 392 1,064 0 325 1,517 2,188 41,200 41,250 0 0 382 1,053 0 317 1,506 2,178 41,250 41,300 0 0 371 1,043 0 309 1,496 2,167 41,300 41,350 0 0 361 1,032 0 301 1,485 2,157 41,350 41,400 0 0 350 1,022 0 293 1,475 2,146 41,400 41,450 0 0 340 1,011 0 285 1,464 2,136 41,450 41,500 0 0 329 1,001 0 277 1,454 2,125 41,500 41,550 0 0 319 990 0 269 1,443 2,115 41,550 41,600 0 0 308 980 0 261 1,433 2,104 41,600 41,650 0 0 298 969 0 253 1,422 2,094 41,650 41,700 0 0 287 959 0 245 1,412 2,083 41,700 41,750 0 0 277 948 0 237 1,401 2,073 41,750 41,800 0 0 266 938 0 229 1,391 2,062 41,800 41,850 0 0 255 927 0 221 1,380 2,052 41,850 41,900 0 0 245 916 0 213 1,370 2,041 41,900 41,950 0 0 234 906 0 205 1,359 2,031 41,950 42,000 0 0 224 895 0 197 1,348 2,020 42,000 42,050 0 0 213 885 0 189 1,338 2,009 42,050 42,100 0 0 203 874 0 181 1,327 1,999 42,100 42,150 0 0 192 864 0 173 1,317 1,988 42,150 42,200 0 0 182 853 0 165 1,306 1,978 42,200 42,250 0 0 171 843 0 157 1,296 1,967 42,250 42,300 0 0 161 832 0 149 1,285 1,957 42,300 42,350 0 0 150 822 0 141 1,275 1,946 42,350 42,400 0 0 140 811 0 134 1,264 1,936 42,400 42,450 0 0 129 801 0 126 1,254 1,925 42,450 42,500 0 0 119 790 0 118 1,243 1,915 42,500 42,550 0 0 108 780 0 110 1,233 1,904 42,550 42,600 0 0 98 769 0 102 1,222 1,894 42,600 42,650 0 0 87 758 0 94 1,212 1,883 42,650 42,700 0 0 76 748 0 86 1,201 1,873 42,700 42,750 0 0 66 737 0 78 1,191 1,862 42,750 42,800 0 0 55 727 0 70 1,180 1,852 42,800 42,850 0 0 45 716 0 62 1,169 1,841 42,850 42,900 0 0 34 706 0 54 1,159 1,830 42,900 42,950 0 0 24 695 0 46 1,148 1,820 42,950 43,000 0 0 13 685 0 38 1,138 1,809 43,000 43,050 0 0 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $43,000 pero menos de $43,038 y usted tiene dos hijos calificados, su crédito es $4. 1040nr ez instructions  Si la cantidad que busca de su hoja de trabajo es $43,038 o más y usted tiene dos hijos calificados, usted no puede reclamar el crédito. 1040nr ez instructions 674 0 30 1,127 1,799 43,050 43,100 0 0 0 664 0 22 1,117 1,788 43,100 43,150 0 0 0 653 0 14 1,106 1,778 43,150 43,200 0 0 0 643 0 6 1,096 1,767 43,200 43,250 0 0 0 632 0 ** **Si la cantidad que busca de su hoja de trabajo es por lo mínimo $43,200 pero menos de $43,210 y usted tiene un hijo calificado, su crédito es $1. 1040nr ez instructions  Si la cantidad que busca de su hoja de trabajo es $43,210 o más y usted tiene un hijo calificado, usted no puede reclamar el crédito. 1040nr ez instructions 1,085 1,757 43,250 43,300 0 0 0 622 0 0 1,075 1,746 43,300 43,350 0 0 0 611 0 0 1,064 1,736 43,350 43,400 0 0 0 601 0 0 1,054 1,725 43,400 43,450 0 0 0 590 0 0 1,043 1,715 43,450 43,500 0 0 0 579 0 0 1,033 1,704 43,500 43,550 0 0 0 569 0 0 1,022 1,694 43,550 43,600 0 0 0 558 0 0 1,012 1,683 43,600 43,650 0 0 0 548 0 0 1,001 1,672 43,650 43,700 0 0 0 537 0 0 990 1,662 43,700 43,750 0 0 0 527 0 0 980 1,651 43,750 43,800 0 0 0 516 0 0 969 1,641 43,800 43,850 0 0 0 506 0 0 959 1,630 43,850 43,900 0 0 0 495 0 0 948 1,620 43,900 43,950 0 0 0 485 0 0 938 1,609 43,950 44,000 0 0 0 474 0 0 927 1,599 44,000 44,050 0 0 0 464 0 0 917 1,588 44,050 44,100 0 0 0 453 0 0 906 1,578 44,100 44,150 0 0 0 443 0 0 896 1,567 44,150 44,200 0 0 0 432 0 0 885 1,557 44,200 44,250 0 0 0 422 0 0 875 1,546 44,250 44,300 0 0 0 411 0 0 864 1,536 44,300 44,350 0 0 0 400 0 0 854 1,525 44,350 44,400 0 0 0 390 0 0 843 1,515 44,400 44,450 0 0 0 379 0 0 833 1,504 44,450 44,500 0 0 0 369 0 0 822 1,493 44,500 44,550 0 0 0 358 0 0 811 1,483 44,550 44,600 0 0 0 348 0 0 801 1,472 44,600 44,650 0 0 0 337 0 0 790 1,462 44,650 44,700 0 0 0 327 0 0 780 1,451 44,700 44,750 0 0 0 316 0 0 769 1,441 44,750 44,800 0 0 0 306 0 0 759 1,430 44,800 44,850 0 0 0 295 0 0 748 1,420 44,850 44,900 0 0 0 285 0 0 738 1,409 44,900 44,950 0 0 0 274 0 0 727 1,399 44,950 45,000 0 0 0 264 0 0 717 1,388 45,000 45,050 0 0 0 253 0 0 706 1,378 45,050 45,100 0 0 0 243 0 0 696 1,367 45,100 45,150 0 0 0 232 0 0 685 1,357 45,150 45,200 0 0 0 221 0 0 675 1,346 45,200 45,250 0 0 0 211 0 0 664 1,336 45,250 45,300 0 0 0 200 0 0 654 1,325 45,300 45,350 0 0 0 190 0 0 643 1,314 45,350 45,400 0 0 0 179 0 0 632 1,304 45,400 45,450 0 0 0 169 0 0 622 1,293 45,450 45,500 0 0 0 158 0 0 611 1,283 45,500 45,550 0 0 0 148 0 0 601 1,272 45,550 45,600 0 0 0 137 0 0 590 1,262 45,600 45,650 0 0 0 127 0 0 580 1,251 45,650 45,700 0 0 0 116 0 0 569 1,241 45,700 45,750 0 0 0 106 0 0 559 1,230 45,750 45,800 0 0 0 95 0 0 548 1,220 45,800 45,850 0 0 0 85 0 0 538 1,209 45,850 45,900 0 0 0 74 0 0 527 1,199 45,900 45,950 0 0 0 64 0 0 517 1,188 45,950 46,000 0 0 0 53 0 0 506 1,178 46,000 46,050 0 0 0 42 0 0 496 1,167 46,050 46,100 0 0 0 32 0 0 485 1,157 46,100 46,150 0 0 0 21 0 0 474 1,146 46,150 46,200 0 0 0 11 0 0 464 1,135 46,200 46,250 0 0 0 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $46,200 pero menos de $46,227 y usted tiene tres hijos calificados, su crédito es $3. 1040nr ez instructions  Si la cantidad que busca de su hoja de trabajo es $46,227 o más y usted tiene tres hijos calificados, usted no puede reclamar el crédito. 1040nr ez instructions 0 0 453 1,125 46,250 46,300 0 0 0 0 0 0 443 1,114 46,300 46,350 0 0 0 0 0 0 432 1,104 46,350 46,400 0 0 0 0 0 0 422 1,093 46,400 46,450 0 0 0 0 0 0 411 1,083 46,450 46,500 0 0 0 0 0 0 401 1,072 46,500 46,550 0 0 0 0 0 0 390 1,062 46,550 46,600 0 0 0 0 0 0 380 1,051 46,600 46,650 0 0 0 0 0 0 369 1,041 46,650 46,700 0 0 0 0 0 0 359 1,030 46,700 46,750 0 0 0 0 0 0 348 1,020 46,750 46,800 0 0 0 0 0 0 338 1,009 46,800 46,850 0 0 0 0 0 0 327 999 46,850 46,900 0 0 0 0 0 0 317 988 46,900 46,950 0 0 0 0 0 0 306 978 46,950 47,000 0 0 0 0 0 0 295 967 47,000 47,050 0 0 0 0 0 0 285 956 47,050 47,100 0 0 0 0 0 0 274 946 47,100 47,150 0 0 0 0 0 0 264 935 47,150 47,200 0 0 0 0 0 0 253 925 47,200 47,250 0 0 0 0 0 0 243 914 47,250 47,300 0 0 0 0 0 0 232 904 47,300 47,350 0 0 0 0 0 0 222 893 47,350 47,400 0 0 0 0 0 0 211 883 47,400 47,450 0 0 0 0 0 0 201 872 47,450 47,500 0 0 0 0 0 0 190 862 47,500 47,550 0 0 0 0 0 0 180 851 47,550 47,600 0 0 0 0 0 0 169 841 47,600 47,650 0 0 0 0 0 0 159 830 47,650 47,700 0 0 0 0 0 0 148 820 47,700 47,750 0 0 0 0 0 0 138 809 47,750 47,800 0 0 0 0 0 0 127 799 47,800 47,850 0 0 0 0 0 0 116 788 47,850 47,900 0 0 0 0 0 0 106 777 47,900 47,950 0 0 0 0 0 0 95 767 47,950 48,000 0 0 0 0 0 0 85 756 48,000 48,050 0 0 0 0 0 0 74 746 48,050 48,100 0 0 0 0 0 0 64 735 48,100 48,150 0 0 0 0 0 0 53 725 48,150 48,200 0 0 0 0 0 0 43 714 48,200 48,250 0 0 0 0 0 0 32 704 48,250 48,300 0 0 0 0 0 0 22 693 48,300 48,350 0 0 0 0 0 0 11 683 48,350 48,400 0 0 0 0 0 0 ** **Si la cantidad que busca de su hoja de trabajo es por lo mínimo $48,350 pero menos de $48,378 y usted tiene dos hijos calificados, su crédito es $3. 1040nr ez instructions  Si la cantidad que busca de su hoja de trabajo es $48,378 o más y usted tiene dos hijos calificados, usted no puede reclamar el crédito. 1040nr ez instructions 672 48,400 48,450 0 0 0 0 0 0 0 662 48,450 48,500 0 0 0 0 0 0 0 651 48,500 48,550 0 0 0 0 0 0 0 641 48,550 48,600 0 0 0 0 0 0 0 630 48,600 48,650 0 0 0 0 0 0 0 619 48,650 48,700 0 0 0 0 0 0 0 609 48,700 48,750 0 0 0 0 0 0 0 598 48,750 48,800 0 0 0 0 0 0 0 588 48,800 48,850 0 0 0 0 0 0 0 577 48,850 48,900 0 0 0 0 0 0 0 567 48,900 48,950 0 0 0 0 0 0 0 556 48,950 49,000 0 0 0 0 0 0 0 546 49,000 49,050 0 0 0 0 0 0 0 535 49,050 49,100 0 0 0 0 0 0 0 525 49,100 49,150 0 0 0 0 0 0 0 514 49,150 49,200 0 0 0 0 0 0 0 504 49,200 49,250 0 0 0 0 0 0 0 493 49,250 49,300 0 0 0 0 0 0 0 483 49,300 49,350 0 0 0 0 0 0 0 472 49,350 49,400 0 0 0 0 0 0 0 462 49,400 49,450 0 0 0 0 0 0 0 451 49,450 49,500 0 0 0 0 0 0 0 440 49,500 49,550 0 0 0 0 0 0 0 430 49,550 49,600 0 0 0 0 0 0 0 419 49,600 49,650 0 0 0 0 0 0 0 409 49,650 49,700 0 0 0 0 0 0 0 398 49,700 49,750 0 0 0 0 0 0 0 388 49,750 49,800 0 0 0 0 0 0 0 377 49,800 49,850 0 0 0 0 0 0 0 367 49,850 49,900 0 0 0 0 0 0 0 356 49,900 49,950 0 0 0 0 0 0 0 346 49,950 50,000 0 0 0 0 0 0 0 335 50,000 50,050 0 0 0 0 0 0 0 325 50,050 50,100 0 0 0 0 0 0 0 314 50,100 50,150 0 0 0 0 0 0 0 304 50,150 50,200 0 0 0 0 0 0 0 293 50,200 50,250 0 0 0 0 0 0 0 283 50,250 50,300 0 0 0 0 0 0 0 272 50,300 50,350 0 0 0 0 0 0 0 261 50,350 50,400 0 0 0 0 0 0 0 251 50,400 50,450 0 0 0 0 0 0 0 240 50,450 50,500 0 0 0 0 0 0 0 230 50,500 50,550 0 0 0 0 0 0 0 219 50,550 50,600 0 0 0 0 0 0 0 209 50,600 50,650 0 0 0 0 0 0 0 198 50,650 50,700 0 0 0 0 0 0 0 188 50,700 50,750 0 0 0 0 0 0 0 177 50,750 50,800 0 0 0 0 0 0 0 167 50,800 50,850 0 0 0 0 0 0 0 156 50,850 50,900 0 0 0 0 0 0 0 146 50,900 50,950 0 0 0 0 0 0 0 135 50,950 51,000 0 0 0 0 0 0 0 125 51,000 51,050 0 0 0 0 0 0 0 114 51,050 51,100 0 0 0 0 0 0 0 104 51,100 51,150 0 0 0 0 0 0 0 93 51,150 51,200 0 0 0 0 0 0 0 82 51,200 51,250 0 0 0 0 0 0 0 72 51,250 51,300 0 0 0 0 0 0 0 61 51,300 51,350 0 0 0 0 0 0 0 51 51,350 51,400 0 0 0 0 0 0 0 40 51,400 51,450 0 0 0 0 0 0 0 30 51,450 51,500 0 0 0 0 0 0 0 19 51,500 51,550 0 0 0 0 0 0 0 9 51,550 51,567 0 0 0 0 0 0 0 2                     Cómo Obtener Ayuda con los Impuestos Ya sea si necesita ayuda con un asunto tributario, si necesita que se le prepare su declaración de impuestos o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. 1040nr ez instructions Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS o a un local de voluntarios certificados por el IRS cerca de usted. 1040nr ez instructions Ayuda gratuita con la preparación de su declaración de impuestos. 1040nr ez instructions   Usted puede obtener ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. 1040nr ez instructions El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) ayuda a los contribuyentes de recursos bajos a medianos, los contribuyentes de edad avanzada, los contribuyentes discapacitados y los contribuyentes que tienen un dominio limitado del inglés. 1040nr ez instructions El programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) ayuda a los contribuyentes de 60 años de edad o más con sus declaraciones de impuestos. 1040nr ez instructions La mayoría de los locales VITA y TCE ofrecen la presentación electrónica gratuita y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. 1040nr ez instructions Además, algunos locales de VITA y TCE le proveen a los contribuyentes la oportunidad de preparar su declaración con la asistencia de un voluntario certificado por el IRS. 1040nr ez instructions Para ubicar un local de ayuda VITA o TCE cerca de usted, puede utilizar el VITA Locator Tool (Recurso para ubicar locales VITA), disponible en inglés, en IRS. 1040nr ez instructions gov, puede descargar la aplicación IRS2Go o puede llamar al 1-800-906-9887. 1040nr ez instructions   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). 1040nr ez instructions Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, visite el sitio web de la AARP, www. 1040nr ez instructions aarp. 1040nr ez instructions org/money/taxaide, en inglés, o llame al 1-888-227-7669. 1040nr ez instructions Para más información sobre estos programas, visite IRS. 1040nr ez instructions gov e ingrese la palabra clave “VITA” en la casilla Search (Buscar). 1040nr ez instructions Internet. 1040nr ez instructions    IRS. 1040nr ez instructions gov y IRS2Go están listos cuando usted lo está –las 24 horas del día, los 7 días de la semana. 1040nr ez instructions    Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. 1040nr ez instructions Utilice la aplicación para verificar el estado de su reembolso, pedir trasuntos (transcripciones) de su declaración de impuestos o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de presentación de declaraciones o consejos tributarios diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre los impuestos federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. 1040nr ez instructions Revise el estado de su reembolso para el año 2013 utilizando ¿Dónde está mi reembolso?, en el sitio IRS. 1040nr ez instructions gov. 1040nr ez instructions O también puede acceder a la aplicación IRS2Go y pulsar sobre el enlace Refund Status (Estado de su reembolso), en inglés. 1040nr ez instructions El IRS emite más de 9 de cada 10 reembolsos en menos de 21 días. 1040nr ez instructions Al usar estas aplicaciones, puede comenzar a verificar el estado de su reembolso dentro de 24 horas después de que recibamos su declaración presentada electrónicamente o 4 semanas después de que envía la declaración en papel. 1040nr ez instructions Se le proveerá una fecha específica de cuándo se le emitirá el reembolso a usted una vez el IRS tramite su declaración de impuestos y apruebe su reembolso. 1040nr ez instructions El IRS actualiza la información en “¿Dónde está mi reembolso?” cada 24 horas, usualmente en la noche. 1040nr ez instructions Por lo tanto, puede verificar su reembolso una vez al día; no es necesario que verifique varias veces al día. 1040nr ez instructions Utilice el Interactive Tax Assistant (Asistente tributario interactivo), disponible en inglés, para buscar respuestas a sus preguntas relacionadas con los impuestos. 1040nr ez instructions No necesita esperar en el teléfono ni hacer turno. 1040nr ez instructions El asistente tributario interactivo está disponible las 24 horas del día, los 7 días de la semana, y le provee una variedad de información tributaria relacionada con la presentación de declaraciones, deducciones, créditos e ingresos. 1040nr ez instructions Cuando llega a la pantalla que le muestra la respuesta, puede imprimir la entrevista en su totalidad y la respuesta final para sus archivos. 1040nr ez instructions Se añaden nuevos temas regularmente. 1040nr ez instructions Las respuestas que no pueda obtener a través del asistente tributario interactivo quizás las pueda obtener en Tax Trails (Caminos tributarios), disponible en inglés, que es uno de los temas tributarios que está disponible en IRS. 1040nr ez instructions gov, el cual contiene información tributaria para personas físicas y negocios. 1040nr ez instructions Además, también puede buscar el IRS Tax Map (Mapa tributario del IRS), en inglés, el cual incluye un índice de temas tributarios para contribuyentes internacionales. 1040nr ez instructions Puede utilizar el Mapa tributario del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. 1040nr ez instructions El mapa tributario del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. 1040nr ez instructions Si busca en el Mapa tributario del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Tributarios del IRS. 1040nr ez instructions Comenzando con esta temporada de presentación, usted puede ver e imprimir inmediatamente de manera gratuita todas las 5 clases de trasuntos (transcripciones) de los impuestos federales para personas físicas (declaraciones de impuestos, resúmenes o trasuntos de las cuentas tributarias, estados de salarios e ingresos y verificación de que no se ha presentado una declaración de impuestos) usando Get Transcript (Obtener un trasunto), en inglés. 1040nr ez instructions También, le puede solicitar al IRS que le envíe un trasunto de una declaración o de una cuenta a usted. 1040nr ez instructions Si escoge la opción Tax Record (Archivo tributario), en inglés, en IRS2Go, la opción “Ordenar Transcripción” en IRS. 1040nr ez instructions gov/espanol o la opción de llamar al 1-800-908-9946, sólo tendrá la opción de recibir su trasunto por medio del correo. 1040nr ez instructions Los trasuntos de declaraciones de impuestos y de cuentas tributarias generalmente están disponibles para el año actual y los últimos tres años. 1040nr ez instructions Averigüe si tiene derecho a reclamar el crédito tributario por ingreso del trabajo (EITC, por sus siglas en inglés) y estime la cantidad del crédito con el Asistente EIC, disponible en español. 1040nr ez instructions Visite la sección Información sobre avisos del IRS para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. 1040nr ez instructions Si recibió el crédito para las personas que compran vivienda por primera vez, puede utilizar el recurso First Time Homebuyer Credit Account Look-up (Recurso para buscar la cuenta relacionada con el crédito para las personas que compran vivienda por primera vez), en inglés, para obtener información sobre sus reintegros y el saldo de su cuenta. 1040nr ez instructions Revise el estado de su declaración enmendada utilizando ¿Dónde está mi declaración enmendada?. 1040nr ez instructions Acceda a IRS. 1040nr ez instructions gov/espanol e ingrese las palabras clave “Dónde está mi declaración enmendada” en la casilla Search (Buscar). 1040nr ez instructions Por lo general, puede esperar que su declaración enmendada tome hasta 12 semanas en tramitarse a partir de la fecha en que la recibimos. 1040nr ez instructions Puede tomar hasta 3 semanas desde la fecha en que nos envía la declaración enmendada para que se pueda ver que se recibió en nuestros sistemas. 1040nr ez instructions Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. 1040nr ez instructions gov. 1040nr ez instructions Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. 1040nr ez instructions gov. 1040nr ez instructions La información está disponible en inglés. 1040nr ez instructions Averigüe si tiene derecho a establecer un arreglo de pagos y haga una Solicitud Electrónica para el Acuerdo de Pagos a Plazos, disponible en inglés, si adeuda más impuesto de lo que puede pagar hoy. 1040nr ez instructions Calcule su retención de impuestos sobre los ingresos con la Calculadora de Retenciones, en IRS. 1040nr ez instructions gov/espanol. 1040nr ez instructions La puede utilizar si se le retuvo demasiado impuesto o si se le retuvo poco impuesto, si su situación personal ha cambiado, si está comenzando un nuevo trabajo o si usted simplemente desea saber si se le está reteniendo la cantidad correcta de impuestos. 1040nr ez instructions Saber si usted está sujeto al impuesto mínimo alternativo, utilizando el Alternative Minimum Tax (AMT) Assistant (Asistente para el impuesto mínimo alternativo), en ingles, disponible en inglés en el sitio web lRS. 1040nr ez instructions gov. 1040nr ez instructions Solicite un PIN de Presentación Electrónica accediendo a IRS. 1040nr ez instructions gov/espanol e ingresando las palabras clave “ PIN de presentación electrónica” en la casilla Search (Buscar). 1040nr ez instructions Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. 1040nr ez instructions Localice el Centro de Ayuda al Contribuyente que le quede más cercano utilizando la herramienta para la búsqueda de las oficinas locales del IRS, en IRS. 1040nr ez instructions gov; o en IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. 1040nr ez instructions Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. 1040nr ez instructions Antes de visitar la oficina, verifique la herramienta para la búsqueda de las oficinas locales en IRS. 1040nr ez instructions gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. 1040nr ez instructions Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. 1040nr ez instructions Llame al número telefónico local para la ofici