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2009 1040

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2009 1040

2009 1040 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. 2009 1040 . 2009 1040 What is the difference between a resident alien and a nonresident alien for tax purposes? . 2009 1040 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? . 2009 1040 I am a student with an F-1 Visa. 2009 1040 I was told that I was an exempt individual. 2009 1040 Does this mean I am exempt from paying U. 2009 1040 S. 2009 1040 tax? . 2009 1040 I am a resident alien. 2009 1040 Can I claim any treaty benefits? . 2009 1040 I am a nonresident alien with no dependents. 2009 1040 I am working temporarily for a U. 2009 1040 S. 2009 1040 company. 2009 1040 What return do I file? . 2009 1040 I came to the United States on June 30th of last year. 2009 1040 I have an H-1B Visa. 2009 1040 What is my tax status, resident alien or nonresident alien? What tax return do I file? . 2009 1040 When is my Form 1040NR due? . 2009 1040 My spouse is a nonresident alien. 2009 1040 Does he need a social security number? . 2009 1040 I am a nonresident alien. 2009 1040 Can I file a joint return with my spouse? . 2009 1040 I have an H-1B Visa and my husband has an F-1 Visa. 2009 1040 We both lived in the United States all of last year and had income. 2009 1040 What kind of form should we file? Do we file separate returns or a joint return? . 2009 1040 Is a dual-resident taxpayer the same as a dual-status taxpayer? . 2009 1040 I am a nonresident alien and invested money in the U. 2009 1040 S. 2009 1040 stock market through a U. 2009 1040 S. 2009 1040 brokerage company. 2009 1040 Are the dividends and the capital gains taxable? If yes, how are they taxed? . 2009 1040 I am a nonresident alien. 2009 1040 I receive U. 2009 1040 S. 2009 1040 social security benefits. 2009 1040 Are my benefits taxable? . 2009 1040 Do I have to pay taxes on my scholarship? . 2009 1040 I am a nonresident alien. 2009 1040 Can I claim the standard deduction? . 2009 1040 I am a dual-status taxpayer. 2009 1040 Can I claim the standard deduction? . 2009 1040 I am filing Form 1040NR. 2009 1040 Can I claim itemized deductions? . 2009 1040 I am not a U. 2009 1040 S. 2009 1040 citizen. 2009 1040 What exemptions can I claim? . 2009 1040 What exemptions can I claim as a dual-status taxpayer? . 2009 1040 I am single with a dependent child. 2009 1040 I was a dual-status alien in 2013. 2009 1040 Can I claim the earned income credit on my 2013 tax return? . 2009 1040 I am a nonresident alien student. 2009 1040 Can I claim an education credit on my Form 1040NR? . 2009 1040 I am a nonresident alien, temporarily working in the U. 2009 1040 S. 2009 1040 under a J visa. 2009 1040 Am I subject to social security and Medicare taxes? . 2009 1040 I am a nonresident alien student. 2009 1040 Social security taxes were withheld from my pay in error. 2009 1040 How do I get a refund of these taxes? . 2009 1040 I am an alien who will be leaving the United States. 2009 1040 What forms do I have to file before I leave? . 2009 1040 I filed a Form 1040-C when I left the United States. 2009 1040 Do I still have to file an annual U. 2009 1040 S. 2009 1040 tax return? . 2009 1040 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. 2009 1040 S. 2009 1040 citizen. 2009 1040 Aliens are classified as resident aliens and nonresident aliens. 2009 1040 Resident aliens are taxed on their worldwide income, the same as U. 2009 1040 S. 2009 1040 citizens. 2009 1040 Nonresident aliens are taxed only on their U. 2009 1040 S. 2009 1040 source income and certain foreign source income that is effectively connected with a U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. 2009 1040 These are the same rates that apply to U. 2009 1040 S. 2009 1040 citizens and residents. 2009 1040 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2009 1040 The term “exempt individual” does not refer to someone exempt from U. 2009 1040 S. 2009 1040 tax. 2009 1040 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. 2009 1040 See chapter 1 . 2009 1040 Generally, you cannot claim tax treaty benefits as a resident alien. 2009 1040 However, there are exceptions. 2009 1040 See Effect of Tax Treaties in chapter 1. 2009 1040 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2009 1040 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2009 1040 S. 2009 1040 source income on which tax was not fully paid by the amount withheld. 2009 1040 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2009 1040 You were a dual-status alien last year. 2009 1040 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. 2009 1040 However, for the part of the year that you were not present in the United States, you are a nonresident. 2009 1040 File Form 1040. 2009 1040 Print “Dual-Status Return” across the top. 2009 1040 Attach a statement showing your U. 2009 1040 S. 2009 1040 source income for the part of the year you were a nonresident. 2009 1040 You may use Form 1040NR as the statement. 2009 1040 Print “Dual-Status Statement” across the top. 2009 1040 See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2009 1040 If you are an employee and you receive wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 1040 If you are not an employee who receives wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 1040 For the 2013 calendar year, file your return by June 16, 2014. 2009 1040 For more information on when and where to file, see chapter 7 . 2009 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2009 1040 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2009 1040 If you are a U. 2009 1040 S. 2009 1040 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. 2009 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2009 1040 See Identification Number in chapter 5 for more information. 2009 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2009 1040 However, nonresident aliens married to U. 2009 1040 S. 2009 1040 citizens or residents can choose to be treated as U. 2009 1040 S. 2009 1040 residents and file joint returns. 2009 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 Assuming both of you had these visas for all of last year, you are a resident alien. 2009 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 1040 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. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 1040 Your husband must file Form 1040NR or 1040NR-EZ. 2009 1040 No. 2009 1040 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 1040 See Effect of Tax Treaties in chapter 1. 2009 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 1040 See chapter 6 . 2009 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 1040 The brokerage company or payor of the dividends should withhold this tax at source. 2009 1040 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 1040 If the capital gains and dividends are effectively connected with a U. 2009 1040 S. 2009 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 1040 S. 2009 1040 citizens and residents. 2009 1040 If you are a nonresident alien, 85% of any U. 2009 1040 S. 2009 1040 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2009 1040 See The 30% Tax in chapter 4. 2009 1040 If you are a nonresident alien and the scholarship is not from U. 2009 1040 S. 2009 1040 sources, it is not subject to U. 2009 1040 S. 2009 1040 tax. 2009 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2009 1040 S. 2009 1040 sources. 2009 1040 If your scholarship is from U. 2009 1040 S. 2009 1040 sources or you are a resident alien, your scholarship is subject to U. 2009 1040 S. 2009 1040 tax according to the following rules. 2009 1040 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. 2009 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2009 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. 2009 1040 If you are not a candidate for a degree, your scholarship is taxable. 2009 1040 Nonresident aliens cannot claim the standard deduction. 2009 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2009 1040 You cannot claim the standard deduction allowed on Form 1040. 2009 1040 However, you can itemize any allowable deductions. 2009 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2009 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 See Itemized Deductions in chapter 5. 2009 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 1040 S. 2009 1040 citizens. 2009 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 1040 S. 2009 1040 tax return. 2009 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 1040 S. 2009 1040 nationals; and for students and business apprentices from India. 2009 1040 See Exemptions in chapter 5. 2009 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 1040 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2009 1040 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2009 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 1040 See chapter 6 for more information on dual-status aliens. 2009 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 1040 However, if you are married and choose to file a joint return with a U. 2009 1040 S. 2009 1040 citizen or resident spouse, you may be eligible for these credits. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 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. 2009 1040 See Social Security and Medicare Taxes in chapter 8. 2009 1040 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. 2009 1040 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. 2009 1040 Do not use Form 843 to request a refund of Additional Medicare Tax. 2009 1040 See Refund of Taxes Withheld in Error in chapter 8. 2009 1040 Before leaving the United States, aliens generally must obtain a certificate of compliance. 2009 1040 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2009 1040 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2009 1040 These forms are discussed in chapter 11. 2009 1040 Form 1040-C is not an annual U. 2009 1040 S. 2009 1040 income tax return. 2009 1040 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2009 1040 Chapters 5 and 7 discuss filing an annual U. 2009 1040 S. 2009 1040 income tax return. 2009 1040 . 2009 1040 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. 2009 1040 These are the same rates that apply to U. 2009 1040 S. 2009 1040 citizens and residents. 2009 1040 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2009 1040 The term “exempt individual” does not refer to someone exempt from U. 2009 1040 S. 2009 1040 tax. 2009 1040 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. 2009 1040 See chapter 1 . 2009 1040 Generally, you cannot claim tax treaty benefits as a resident alien. 2009 1040 However, there are exceptions. 2009 1040 See Effect of Tax Treaties in chapter 1. 2009 1040 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2009 1040 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2009 1040 S. 2009 1040 source income on which tax was not fully paid by the amount withheld. 2009 1040 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2009 1040 You were a dual-status alien last year. 2009 1040 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. 2009 1040 However, for the part of the year that you were not present in the United States, you are a nonresident. 2009 1040 File Form 1040. 2009 1040 Print “Dual-Status Return” across the top. 2009 1040 Attach a statement showing your U. 2009 1040 S. 2009 1040 source income for the part of the year you were a nonresident. 2009 1040 You may use Form 1040NR as the statement. 2009 1040 Print “Dual-Status Statement” across the top. 2009 1040 See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2009 1040 If you are an employee and you receive wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 1040 If you are not an employee who receives wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 1040 For the 2013 calendar year, file your return by June 16, 2014. 2009 1040 For more information on when and where to file, see chapter 7 . 2009 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2009 1040 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2009 1040 If you are a U. 2009 1040 S. 2009 1040 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. 2009 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2009 1040 See Identification Number in chapter 5 for more information. 2009 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2009 1040 However, nonresident aliens married to U. 2009 1040 S. 2009 1040 citizens or residents can choose to be treated as U. 2009 1040 S. 2009 1040 residents and file joint returns. 2009 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 Assuming both of you had these visas for all of last year, you are a resident alien. 2009 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 1040 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. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 1040 Your husband must file Form 1040NR or 1040NR-EZ. 2009 1040 No. 2009 1040 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 1040 See Effect of Tax Treaties in chapter 1. 2009 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 1040 See chapter 6 . 2009 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 1040 The brokerage company or payor of the dividends should withhold this tax at source. 2009 1040 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 1040 If the capital gains and dividends are effectively connected with a U. 2009 1040 S. 2009 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 1040 S. 2009 1040 citizens and residents. 2009 1040 If you are a nonresident alien, 85% of any U. 2009 1040 S. 2009 1040 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2009 1040 See The 30% Tax in chapter 4. 2009 1040 If you are a nonresident alien and the scholarship is not from U. 2009 1040 S. 2009 1040 sources, it is not subject to U. 2009 1040 S. 2009 1040 tax. 2009 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2009 1040 S. 2009 1040 sources. 2009 1040 If your scholarship is from U. 2009 1040 S. 2009 1040 sources or you are a resident alien, your scholarship is subject to U. 2009 1040 S. 2009 1040 tax according to the following rules. 2009 1040 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. 2009 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2009 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. 2009 1040 If you are not a candidate for a degree, your scholarship is taxable. 2009 1040 Nonresident aliens cannot claim the standard deduction. 2009 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2009 1040 You cannot claim the standard deduction allowed on Form 1040. 2009 1040 However, you can itemize any allowable deductions. 2009 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2009 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 See Itemized Deductions in chapter 5. 2009 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 1040 S. 2009 1040 citizens. 2009 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 1040 S. 2009 1040 tax return. 2009 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 1040 S. 2009 1040 nationals; and for students and business apprentices from India. 2009 1040 See Exemptions in chapter 5. 2009 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 1040 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2009 1040 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2009 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 1040 See chapter 6 for more information on dual-status aliens. 2009 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 1040 However, if you are married and choose to file a joint return with a U. 2009 1040 S. 2009 1040 citizen or resident spouse, you may be eligible for these credits. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 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. 2009 1040 See Social Security and Medicare Taxes in chapter 8. 2009 1040 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. 2009 1040 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. 2009 1040 Do not use Form 843 to request a refund of Additional Medicare Tax. 2009 1040 See Refund of Taxes Withheld in Error in chapter 8. 2009 1040 Before leaving the United States, aliens generally must obtain a certificate of compliance. 2009 1040 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2009 1040 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2009 1040 These forms are discussed in chapter 11. 2009 1040 Form 1040-C is not an annual U. 2009 1040 S. 2009 1040 income tax return. 2009 1040 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2009 1040 Chapters 5 and 7 discuss filing an annual U. 2009 1040 S. 2009 1040 income tax return. 2009 1040 . 2009 1040 I am a student with an F-1 Visa. 2009 1040 I was told that I was an exempt individual. 2009 1040 Does this mean I am exempt from paying U. 2009 1040 S. 2009 1040 tax? The term “exempt individual” does not refer to someone exempt from U. 2009 1040 S. 2009 1040 tax. 2009 1040 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. 2009 1040 See chapter 1 . 2009 1040 Generally, you cannot claim tax treaty benefits as a resident alien. 2009 1040 However, there are exceptions. 2009 1040 See Effect of Tax Treaties in chapter 1. 2009 1040 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2009 1040 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2009 1040 S. 2009 1040 source income on which tax was not fully paid by the amount withheld. 2009 1040 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2009 1040 You were a dual-status alien last year. 2009 1040 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. 2009 1040 However, for the part of the year that you were not present in the United States, you are a nonresident. 2009 1040 File Form 1040. 2009 1040 Print “Dual-Status Return” across the top. 2009 1040 Attach a statement showing your U. 2009 1040 S. 2009 1040 source income for the part of the year you were a nonresident. 2009 1040 You may use Form 1040NR as the statement. 2009 1040 Print “Dual-Status Statement” across the top. 2009 1040 See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2009 1040 If you are an employee and you receive wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 1040 If you are not an employee who receives wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 1040 For the 2013 calendar year, file your return by June 16, 2014. 2009 1040 For more information on when and where to file, see chapter 7 . 2009 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2009 1040 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2009 1040 If you are a U. 2009 1040 S. 2009 1040 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. 2009 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2009 1040 See Identification Number in chapter 5 for more information. 2009 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2009 1040 However, nonresident aliens married to U. 2009 1040 S. 2009 1040 citizens or residents can choose to be treated as U. 2009 1040 S. 2009 1040 residents and file joint returns. 2009 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 Assuming both of you had these visas for all of last year, you are a resident alien. 2009 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 1040 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. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 1040 Your husband must file Form 1040NR or 1040NR-EZ. 2009 1040 No. 2009 1040 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 1040 See Effect of Tax Treaties in chapter 1. 2009 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 1040 See chapter 6 . 2009 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 1040 The brokerage company or payor of the dividends should withhold this tax at source. 2009 1040 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 1040 If the capital gains and dividends are effectively connected with a U. 2009 1040 S. 2009 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 1040 S. 2009 1040 citizens and residents. 2009 1040 If you are a nonresident alien, 85% of any U. 2009 1040 S. 2009 1040 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2009 1040 See The 30% Tax in chapter 4. 2009 1040 If you are a nonresident alien and the scholarship is not from U. 2009 1040 S. 2009 1040 sources, it is not subject to U. 2009 1040 S. 2009 1040 tax. 2009 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2009 1040 S. 2009 1040 sources. 2009 1040 If your scholarship is from U. 2009 1040 S. 2009 1040 sources or you are a resident alien, your scholarship is subject to U. 2009 1040 S. 2009 1040 tax according to the following rules. 2009 1040 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. 2009 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2009 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. 2009 1040 If you are not a candidate for a degree, your scholarship is taxable. 2009 1040 Nonresident aliens cannot claim the standard deduction. 2009 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2009 1040 You cannot claim the standard deduction allowed on Form 1040. 2009 1040 However, you can itemize any allowable deductions. 2009 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2009 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 See Itemized Deductions in chapter 5. 2009 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 1040 S. 2009 1040 citizens. 2009 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 1040 S. 2009 1040 tax return. 2009 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 1040 S. 2009 1040 nationals; and for students and business apprentices from India. 2009 1040 See Exemptions in chapter 5. 2009 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 1040 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2009 1040 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2009 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 1040 See chapter 6 for more information on dual-status aliens. 2009 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 1040 However, if you are married and choose to file a joint return with a U. 2009 1040 S. 2009 1040 citizen or resident spouse, you may be eligible for these credits. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 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. 2009 1040 See Social Security and Medicare Taxes in chapter 8. 2009 1040 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. 2009 1040 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. 2009 1040 Do not use Form 843 to request a refund of Additional Medicare Tax. 2009 1040 See Refund of Taxes Withheld in Error in chapter 8. 2009 1040 Before leaving the United States, aliens generally must obtain a certificate of compliance. 2009 1040 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2009 1040 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2009 1040 These forms are discussed in chapter 11. 2009 1040 Form 1040-C is not an annual U. 2009 1040 S. 2009 1040 income tax return. 2009 1040 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2009 1040 Chapters 5 and 7 discuss filing an annual U. 2009 1040 S. 2009 1040 income tax return. 2009 1040 . 2009 1040 I am a resident alien. 2009 1040 Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. 2009 1040 However, there are exceptions. 2009 1040 See Effect of Tax Treaties in chapter 1. 2009 1040 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2009 1040 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2009 1040 S. 2009 1040 source income on which tax was not fully paid by the amount withheld. 2009 1040 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2009 1040 You were a dual-status alien last year. 2009 1040 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. 2009 1040 However, for the part of the year that you were not present in the United States, you are a nonresident. 2009 1040 File Form 1040. 2009 1040 Print “Dual-Status Return” across the top. 2009 1040 Attach a statement showing your U. 2009 1040 S. 2009 1040 source income for the part of the year you were a nonresident. 2009 1040 You may use Form 1040NR as the statement. 2009 1040 Print “Dual-Status Statement” across the top. 2009 1040 See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2009 1040 If you are an employee and you receive wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 1040 If you are not an employee who receives wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 1040 For the 2013 calendar year, file your return by June 16, 2014. 2009 1040 For more information on when and where to file, see chapter 7 . 2009 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2009 1040 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2009 1040 If you are a U. 2009 1040 S. 2009 1040 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. 2009 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2009 1040 See Identification Number in chapter 5 for more information. 2009 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2009 1040 However, nonresident aliens married to U. 2009 1040 S. 2009 1040 citizens or residents can choose to be treated as U. 2009 1040 S. 2009 1040 residents and file joint returns. 2009 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 Assuming both of you had these visas for all of last year, you are a resident alien. 2009 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 1040 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. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 1040 Your husband must file Form 1040NR or 1040NR-EZ. 2009 1040 No. 2009 1040 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 1040 See Effect of Tax Treaties in chapter 1. 2009 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 1040 See chapter 6 . 2009 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 1040 The brokerage company or payor of the dividends should withhold this tax at source. 2009 1040 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 1040 If the capital gains and dividends are effectively connected with a U. 2009 1040 S. 2009 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 1040 S. 2009 1040 citizens and residents. 2009 1040 If you are a nonresident alien, 85% of any U. 2009 1040 S. 2009 1040 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2009 1040 See The 30% Tax in chapter 4. 2009 1040 If you are a nonresident alien and the scholarship is not from U. 2009 1040 S. 2009 1040 sources, it is not subject to U. 2009 1040 S. 2009 1040 tax. 2009 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2009 1040 S. 2009 1040 sources. 2009 1040 If your scholarship is from U. 2009 1040 S. 2009 1040 sources or you are a resident alien, your scholarship is subject to U. 2009 1040 S. 2009 1040 tax according to the following rules. 2009 1040 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. 2009 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2009 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. 2009 1040 If you are not a candidate for a degree, your scholarship is taxable. 2009 1040 Nonresident aliens cannot claim the standard deduction. 2009 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2009 1040 You cannot claim the standard deduction allowed on Form 1040. 2009 1040 However, you can itemize any allowable deductions. 2009 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2009 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 See Itemized Deductions in chapter 5. 2009 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 1040 S. 2009 1040 citizens. 2009 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 1040 S. 2009 1040 tax return. 2009 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 1040 S. 2009 1040 nationals; and for students and business apprentices from India. 2009 1040 See Exemptions in chapter 5. 2009 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 1040 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2009 1040 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2009 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 1040 See chapter 6 for more information on dual-status aliens. 2009 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 1040 However, if you are married and choose to file a joint return with a U. 2009 1040 S. 2009 1040 citizen or resident spouse, you may be eligible for these credits. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 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. 2009 1040 See Social Security and Medicare Taxes in chapter 8. 2009 1040 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. 2009 1040 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. 2009 1040 Do not use Form 843 to request a refund of Additional Medicare Tax. 2009 1040 See Refund of Taxes Withheld in Error in chapter 8. 2009 1040 Before leaving the United States, aliens generally must obtain a certificate of compliance. 2009 1040 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2009 1040 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2009 1040 These forms are discussed in chapter 11. 2009 1040 Form 1040-C is not an annual U. 2009 1040 S. 2009 1040 income tax return. 2009 1040 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2009 1040 Chapters 5 and 7 discuss filing an annual U. 2009 1040 S. 2009 1040 income tax return. 2009 1040 . 2009 1040 I am a nonresident alien with no dependents. 2009 1040 I am working temporarily for a U. 2009 1040 S. 2009 1040 company. 2009 1040 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. 2009 1040 S. 2009 1040 source income on which tax was not fully paid by the amount withheld. 2009 1040 You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2009 1040 You were a dual-status alien last year. 2009 1040 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. 2009 1040 However, for the part of the year that you were not present in the United States, you are a nonresident. 2009 1040 File Form 1040. 2009 1040 Print “Dual-Status Return” across the top. 2009 1040 Attach a statement showing your U. 2009 1040 S. 2009 1040 source income for the part of the year you were a nonresident. 2009 1040 You may use Form 1040NR as the statement. 2009 1040 Print “Dual-Status Statement” across the top. 2009 1040 See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2009 1040 If you are an employee and you receive wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 1040 If you are not an employee who receives wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 1040 For the 2013 calendar year, file your return by June 16, 2014. 2009 1040 For more information on when and where to file, see chapter 7 . 2009 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2009 1040 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2009 1040 If you are a U. 2009 1040 S. 2009 1040 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. 2009 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2009 1040 See Identification Number in chapter 5 for more information. 2009 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2009 1040 However, nonresident aliens married to U. 2009 1040 S. 2009 1040 citizens or residents can choose to be treated as U. 2009 1040 S. 2009 1040 residents and file joint returns. 2009 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 Assuming both of you had these visas for all of last year, you are a resident alien. 2009 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 1040 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. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 1040 Your husband must file Form 1040NR or 1040NR-EZ. 2009 1040 No. 2009 1040 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 1040 See Effect of Tax Treaties in chapter 1. 2009 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 1040 See chapter 6 . 2009 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 1040 The brokerage company or payor of the dividends should withhold this tax at source. 2009 1040 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 1040 If the capital gains and dividends are effectively connected with a U. 2009 1040 S. 2009 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 1040 S. 2009 1040 citizens and residents. 2009 1040 If you are a nonresident alien, 85% of any U. 2009 1040 S. 2009 1040 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2009 1040 See The 30% Tax in chapter 4. 2009 1040 If you are a nonresident alien and the scholarship is not from U. 2009 1040 S. 2009 1040 sources, it is not subject to U. 2009 1040 S. 2009 1040 tax. 2009 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2009 1040 S. 2009 1040 sources. 2009 1040 If your scholarship is from U. 2009 1040 S. 2009 1040 sources or you are a resident alien, your scholarship is subject to U. 2009 1040 S. 2009 1040 tax according to the following rules. 2009 1040 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. 2009 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2009 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. 2009 1040 If you are not a candidate for a degree, your scholarship is taxable. 2009 1040 Nonresident aliens cannot claim the standard deduction. 2009 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2009 1040 You cannot claim the standard deduction allowed on Form 1040. 2009 1040 However, you can itemize any allowable deductions. 2009 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2009 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 See Itemized Deductions in chapter 5. 2009 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 1040 S. 2009 1040 citizens. 2009 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 1040 S. 2009 1040 tax return. 2009 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 1040 S. 2009 1040 nationals; and for students and business apprentices from India. 2009 1040 See Exemptions in chapter 5. 2009 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 1040 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2009 1040 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2009 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 1040 See chapter 6 for more information on dual-status aliens. 2009 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 1040 However, if you are married and choose to file a joint return with a U. 2009 1040 S. 2009 1040 citizen or resident spouse, you may be eligible for these credits. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 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. 2009 1040 See Social Security and Medicare Taxes in chapter 8. 2009 1040 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. 2009 1040 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. 2009 1040 Do not use Form 843 to request a refund of Additional Medicare Tax. 2009 1040 See Refund of Taxes Withheld in Error in chapter 8. 2009 1040 Before leaving the United States, aliens generally must obtain a certificate of compliance. 2009 1040 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2009 1040 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2009 1040 These forms are discussed in chapter 11. 2009 1040 Form 1040-C is not an annual U. 2009 1040 S. 2009 1040 income tax return. 2009 1040 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2009 1040 Chapters 5 and 7 discuss filing an annual U. 2009 1040 S. 2009 1040 income tax return. 2009 1040 . 2009 1040 I came to the United States on June 30th of last year. 2009 1040 I have an H-1B Visa. 2009 1040 What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. 2009 1040 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. 2009 1040 However, for the part of the year that you were not present in the United States, you are a nonresident. 2009 1040 File Form 1040. 2009 1040 Print “Dual-Status Return” across the top. 2009 1040 Attach a statement showing your U. 2009 1040 S. 2009 1040 source income for the part of the year you were a nonresident. 2009 1040 You may use Form 1040NR as the statement. 2009 1040 Print “Dual-Status Statement” across the top. 2009 1040 See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2009 1040 If you are an employee and you receive wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 1040 If you are not an employee who receives wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 1040 For the 2013 calendar year, file your return by June 16, 2014. 2009 1040 For more information on when and where to file, see chapter 7 . 2009 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2009 1040 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2009 1040 If you are a U. 2009 1040 S. 2009 1040 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. 2009 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2009 1040 See Identification Number in chapter 5 for more information. 2009 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2009 1040 However, nonresident aliens married to U. 2009 1040 S. 2009 1040 citizens or residents can choose to be treated as U. 2009 1040 S. 2009 1040 residents and file joint returns. 2009 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 Assuming both of you had these visas for all of last year, you are a resident alien. 2009 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 1040 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. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 1040 Your husband must file Form 1040NR or 1040NR-EZ. 2009 1040 No. 2009 1040 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 1040 See Effect of Tax Treaties in chapter 1. 2009 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 1040 See chapter 6 . 2009 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 1040 The brokerage company or payor of the dividends should withhold this tax at source. 2009 1040 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 1040 If the capital gains and dividends are effectively connected with a U. 2009 1040 S. 2009 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 1040 S. 2009 1040 citizens and residents. 2009 1040 If you are a nonresident alien, 85% of any U. 2009 1040 S. 2009 1040 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2009 1040 See The 30% Tax in chapter 4. 2009 1040 If you are a nonresident alien and the scholarship is not from U. 2009 1040 S. 2009 1040 sources, it is not subject to U. 2009 1040 S. 2009 1040 tax. 2009 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2009 1040 S. 2009 1040 sources. 2009 1040 If your scholarship is from U. 2009 1040 S. 2009 1040 sources or you are a resident alien, your scholarship is subject to U. 2009 1040 S. 2009 1040 tax according to the following rules. 2009 1040 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. 2009 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2009 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. 2009 1040 If you are not a candidate for a degree, your scholarship is taxable. 2009 1040 Nonresident aliens cannot claim the standard deduction. 2009 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2009 1040 You cannot claim the standard deduction allowed on Form 1040. 2009 1040 However, you can itemize any allowable deductions. 2009 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2009 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 See Itemized Deductions in chapter 5. 2009 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 1040 S. 2009 1040 citizens. 2009 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 1040 S. 2009 1040 tax return. 2009 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 1040 S. 2009 1040 nationals; and for students and business apprentices from India. 2009 1040 See Exemptions in chapter 5. 2009 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 1040 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2009 1040 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2009 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 1040 See chapter 6 for more information on dual-status aliens. 2009 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 1040 However, if you are married and choose to file a joint return with a U. 2009 1040 S. 2009 1040 citizen or resident spouse, you may be eligible for these credits. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 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. 2009 1040 See Social Security and Medicare Taxes in chapter 8. 2009 1040 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. 2009 1040 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. 2009 1040 Do not use Form 843 to request a refund of Additional Medicare Tax. 2009 1040 See Refund of Taxes Withheld in Error in chapter 8. 2009 1040 Before leaving the United States, aliens generally must obtain a certificate of compliance. 2009 1040 This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2009 1040 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2009 1040 These forms are discussed in chapter 11. 2009 1040 Form 1040-C is not an annual U. 2009 1040 S. 2009 1040 income tax return. 2009 1040 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2009 1040 Chapters 5 and 7 discuss filing an annual U. 2009 1040 S. 2009 1040 income tax return. 2009 1040 . 2009 1040 When is my Form 1040NR due? If you are an employee and you receive wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2009 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. 2009 1040 If you are not an employee who receives wages subject to U. 2009 1040 S. 2009 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2009 1040 For the 2013 calendar year, file your return by June 16, 2014. 2009 1040 For more information on when and where to file, see chapter 7 . 2009 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2009 1040 If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2009 1040 If you are a U. 2009 1040 S. 2009 1040 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. 2009 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2009 1040 See Identification Number in chapter 5 for more information. 2009 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2009 1040 However, nonresident aliens married to U. 2009 1040 S. 2009 1040 citizens or residents can choose to be treated as U. 2009 1040 S. 2009 1040 residents and file joint returns. 2009 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 Assuming both of you had these visas for all of last year, you are a resident alien. 2009 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2009 1040 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. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2009 1040 Your husband must file Form 1040NR or 1040NR-EZ. 2009 1040 No. 2009 1040 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 1040 See Effect of Tax Treaties in chapter 1. 2009 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2009 1040 See chapter 6 . 2009 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2009 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2009 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. 2009 1040 The brokerage company or payor of the dividends should withhold this tax at source. 2009 1040 If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2009 1040 If the capital gains and dividends are effectively connected with a U. 2009 1040 S. 2009 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2009 1040 S. 2009 1040 citizens and residents. 2009 1040 If you are a nonresident alien, 85% of any U. 2009 1040 S. 2009 1040 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2009 1040 See The 30% Tax in chapter 4. 2009 1040 If you are a nonresident alien and the scholarship is not from U. 2009 1040 S. 2009 1040 sources, it is not subject to U. 2009 1040 S. 2009 1040 tax. 2009 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2009 1040 S. 2009 1040 sources. 2009 1040 If your scholarship is from U. 2009 1040 S. 2009 1040 sources or you are a resident alien, your scholarship is subject to U. 2009 1040 S. 2009 1040 tax according to the following rules. 2009 1040 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. 2009 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2009 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. 2009 1040 If you are not a candidate for a degree, your scholarship is taxable. 2009 1040 Nonresident aliens cannot claim the standard deduction. 2009 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2009 1040 You cannot claim the standard deduction allowed on Form 1040. 2009 1040 However, you can itemize any allowable deductions. 2009 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2009 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2009 1040 S. 2009 1040 trade or business. 2009 1040 See Itemized Deductions in chapter 5. 2009 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2009 1040 S. 2009 1040 citizens. 2009 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2009 1040 S. 2009 1040 tax return. 2009 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. 2009 1040 S. 2009 1040 nationals; and for students and business apprentices from India. 2009 1040 See Exemptions in chapter 5. 2009 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2009 1040 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2009 1040 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2009 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2009 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2009 1040 See chapter 6 for more information on dual-status aliens. 2009 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2009 1040 However, if you are married and choose to file a joint return with a U. 2009 1040 S. 2009 1040 citizen or resident spouse, you may be eligible for these credits. 2009 1040 See Nonresident Spouse Treated as a Resident in chapter 1. 2009 1040 Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose
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Understanding Your CP113 Notice

We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have an overpayment on your account.


What you need to do

  • Read the notice carefully.
  • Compare the figures on the notice with your railroad retirement tax return.
  • Contact us within 10 days of the date of your notice if you disagree with the changes we made.
  • Correct the copy of your railroad retirement tax return that you kept for your records if you agree with our changes.
  • You should receive a refund of the amount you overpaid as long as you don’t owe any other amounts we are required to collect. You don’t need to do anything.

You may want to

  • Download copies of the following materials (if they weren’t included with your notice).
  • Call 1-800-TAX-FORM to have forms and publications mailed to you.

 


Answers to Common Questions

Q. How can I find out what caused my tax return to change?

A. You can contact us at the number listed on your notice for specific information about your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice or respond in writing within 10 days of the date of the notice. If your response provides additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, update your records. No further action is required.

Q. Will I receive a refund of the amount overpaid?

A. Yes, as long as you don’t owe any other outstanding liabilities we are required to collect and the amount of your refund is $1 or more.

 


Tips for next year

Review your return for accuracy before mailing it to us.

Page Last Reviewed or Updated: 23-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2009 1040

2009 1040 Index Symbols 403(b) account, What Is a 403(b) Plan? 403(b) plans Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? Participation, Who Can Participate in a 403(b) Plan? Self-employed ministers, Who Can Set Up a 403(b) Account? What is a 403(b) plan?, What Is a 403(b) Plan? Who can set up a 403(b) account?, Who Can Set Up a 403(b) Account? A After-tax contributions, How Can Contributions Be Made to My 403(b) Account? Assistance (see Tax help) B Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? C Catch-up contributions, Catch-Up Contributions Chaplain, Ministers. 2009 1040 Church employees, Ministers and Church Employees Years of service, Changes to Years of Service Comments on publication, Comments and suggestions. 2009 1040 Contributions, How Can Contributions Be Made to My 403(b) Account? After-tax, How Can Contributions Be Made to My 403(b) Account? Catch-up, Catch-Up Contributions Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. 2009 1040 Nonelective, How Can Contributions Be Made to My 403(b) Account? Reporting, Do I Report Contributions on My Tax Return? Correcting excess contributions, What Happens If I Have Excess Contributions? Credit, for retirement savings contributions, Retirement Savings Contributions Credit (Saver's Credit) D Distributions, Distributions and Rollovers, Distributions 10-year tax option, No Special 10-Year Tax Option 90-24 transfer, Contract exchanges. 2009 1040 Deceased employees, Spouses of deceased employees. 2009 1040 Direct rollover, Direct rollovers of 403(b) plan distributions. 2009 1040 Eligible retirement plans, Eligible retirement plans. 2009 1040 Frozen deposit, Frozen deposits. 2009 1040 Gift tax, Gift Tax Minimum required, Minimum Required Distributions Qualified domestic relations order, Qualified domestic relations order. 2009 1040 Rollovers, Tax-Free Rollovers, Rollovers to and from 403(b) plans. 2009 1040 Second rollover, Second rollover. 2009 1040 Transfers, Transfer of Interest in 403(b) Contract E Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. 2009 1040 Eligible employees, Eligible employees. 2009 1040 , Church employee. 2009 1040 Employer's annual work period, Employer's annual work period. 2009 1040 Excess contributions, Excess Contributions Correcting, What Happens If I Have Excess Contributions? Determining, How Do I Know If I Have Excess Contributions? Excess amounts, Excess Annual Addition Excess deferrals, Excess Annual Addition Excess elective deferral, Excess Elective Deferral Excise tax, Excise Tax Excise tax Excess contributions, Excise Tax Reporting requirement, Reporting requirement. 2009 1040 F Free tax services, How To Get Tax Help, Free help with your tax return. 2009 1040 Full-time or part-time, Years of Service G Gift tax, Gift Tax H Help (see Tax help) I Incidental life insurance, Cost of Incidental Life Insurance Includible compensation, Includible Compensation 403(b) plan, Changes to Includible Compensation Figuring, Figuring Includible Compensation for Your Most Recent Year of Service Foreign missionaries, Changes to Includible Compensation Incidental life insurance, Cost of Incidental Life Insurance Self-employed ministers, Changes to Includible Compensation Includible compensation for your most recent year of service Definition, Definition. 2009 1040 L Limit on annual additions, Limit on Annual Additions Limit on elective deferrals, Limit on Elective Deferrals 15-year rule, 15-Year Rule Figuring, Figuring the Limit on Elective Deferrals General limit, General Limit M MAC (see Maximum amount contributable) Maximum amount contributable, Maximum Amount Contributable (MAC) Components, Components of Your MAC How to figure MAC, How Do I Figure My MAC? When to figure MAC, When Should I Figure My MAC? Minimum required distributions, Minimum Required Distributions Ministers, Ministers. 2009 1040 , Ministers and Church Employees Missing children, Reminder More information (see Tax help) Most recent year of service, Most Recent Year of Service Most recent year of service, figuring, Figuring Your Most Recent Year of Service N Nonelective contributions, How Can Contributions Be Made to My 403(b) Account?, Nonelective contributions only. 2009 1040 P Pre-tax contributions, Includible Compensation, Table 3-4. 2009 1040 Worksheet B. 2009 1040 Includible Compensation for Your Most Recent Year of Service1 , Rollovers to and from 403(b) plans. 2009 1040 , Worksheet B. 2009 1040 Includible Compensation for Your Most Recent Year of Service1 Publications (see Tax help) Q Qualified domestic relations order, Qualified domestic relations order. 2009 1040 R Reporting Contributions Self-employed ministers, Self-employed ministers. 2009 1040 Reporting contributions Chaplains, Chaplains. 2009 1040 Required distributions, Minimum Required Distributions Retirement savings contributions credit, What's New for 2013, What's New for 2014, Retirement Savings Contributions Credit (Saver's Credit) Rollovers, Distributions and Rollovers, Tax-Free Rollovers Roth contribution program, Roth contribution program. 2009 1040 S Salary reduction agreement, Limit on Elective Deferrals Self-employed ministers, Ministers. 2009 1040 , Who Can Set Up a 403(b) Account?, Self-employed minister. 2009 1040 , Self-employed ministers. 2009 1040 , Self-employed minister. 2009 1040 Suggestions for publication, Comments and suggestions. 2009 1040 T Tax help, How To Get Tax Help Transfers, Transfer of Interest in 403(b) Contract 90-24 transfer, Transfer of Interest in 403(b) Contract Conservatorship, Contract exchanges. 2009 1040 Direct-trustee-to-trustee, Direct trustee-to-trustee transfer. 2009 1040 Insolvency, Tax-free transfers for certain cash distributions. 2009 1040 Permissive service credit, Permissive service credit. 2009 1040 TTY/TDD information, How To Get Tax Help V Voluntary deductible contributions, Voluntary deductible contributions. 2009 1040 W What is a 403(b) plan?, What Is a 403(b) Plan? Y Years of service, Years of Service Church employees, Church employee. 2009 1040 , Changes to Years of Service Definition, Definition Employer's annual work period, Employer's annual work period. 2009 1040 Full year of service, Full year of service. 2009 1040 Full-time employee for the full year, Full-Time Employee for the Full Year Full-time for part of the year, Full-time for part of the year. 2009 1040 Other than full-time for the full year, Other Than Full-Time for the Full Year Part-time for the full year, Part-time for the full year. 2009 1040 Part-time for the part of the year, Part-time for part of the year. 2009 1040 Self-employed minister, Changes to Years of Service Total years of service, Total years of service. 2009 1040 Prev  Up     Home   More Online Publications