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Efile tax extension free Index A Adoption Child tax credit, Adopted child. Efile tax extension free (see also Child tax credit) Afghanistan, Afghanistan area. Efile tax extension free Aliens, Alien Status Amount of exclusion, Amount of Exclusion Arabian peninsula, Arabian peninsula. Efile tax extension free Assistance (see Tax help) C Child tax credit, Child Tax Credit Limits Modified adjusted gross income, Modified AGI. Efile tax extension free Qualifying child, Qualifying Child Child, qualifying, Qualifying child. Efile tax extension free Claims for tax forgiveness, Claims for Tax Forgiveness Codes, W-2, Form W-2 Codes Combat zone Election to include pay for earned income credit, Nontaxable combat pay election. Efile tax extension free Exclusion, Combat Zone Exclusion Extension of deadlines, Service That Qualifies for an Extension of Deadline Related forgiveness, Combat Zone Related Forgiveness Community property, Community Property, Residents of community property states. Efile tax extension free Contingency operation, Service That Qualifies for an Extension of Deadline Credits Child tax, Child Tax Credit Earned income, Earned Income Credit Excess social security tax withheld, Credit for Excess Social Security Tax Withheld First-time homebuyer, First-Time Homebuyer Credit D Decedents, Forgiveness of Decedent's Tax Liability Deductions, itemized, Itemized Deductions Domicile, Domicile. Efile tax extension free Dual-status aliens, Dual-Status Aliens E Earned income credit, Earned Income Credit Social security card, Social security number. Efile tax extension free Social security number, Social security number. Efile tax extension free Educational expenses, Educational Expenses Employee business expenses, Employee Business Expenses Excess social security tax withholding credit, Credit for Excess Social Security Tax Withheld Excess withholding credit How to take, How to take the credit. Efile tax extension free Expenses Employee business, Employee Business Expenses Moving, Moving Expenses Extension of deadlines, Extension of Deadlines Extension of time to file, Extensions F Family, Adopted child. Efile tax extension free (see also Child tax credit) Filing returns, Filing Returns First-time homebuyer credit, First-Time Homebuyer Credit Foreclosures Mortgage settlement payouts, Foreclosures Foreign income, Foreign Source Income Foreign moves, Foreign Moves Forms 1040, Foreign Moves, Itemized Deductions, Where To File 1040A, Where To File 1040EZ, Where To File 1040NR, Nonresident Aliens 2106, Employee Business Expenses, Reimbursement. Efile tax extension free 2106-EZ, Employee Business Expenses 2848, Signing Returns, Spouse overseas. Efile tax extension free 3903, Moving Expenses 4868, Extensions W-2, Form W-2 Codes, Form W-2. Efile tax extension free , Nontaxable combat pay election. Efile tax extension free Foster care Child tax credit, Qualifying Child Free tax services, Free help with your tax return. Efile tax extension free G Gross income, Gross Income H Help (see Tax help) Home Away from, Away from home. Efile tax extension free Definition of, Away from home. Efile tax extension free Sale of, Sale of Home Homebuyer credit, First-Time Homebuyer Credit Hospitalization, Hospitalized While Serving in a Combat Zone, Hospitalized After Leaving a Combat Zone, Qualified hospitalization. Efile tax extension free I Income Foreign source, Foreign Source Income Gross, Gross Income Individual retirement arrangements, Individual Retirement Arrangements Installment agreement Payment deferment, Request for deferment. Efile tax extension free Interest rate (maximum), Maximum Rate of Interest Iraq, Arabian peninsula. Efile tax extension free Itemized deductions, Itemized Deductions J Joint returns, Joint returns. Efile tax extension free , Joint returns. Efile tax extension free , Joint returns. Efile tax extension free K Kosovo, The Kosovo area. Efile tax extension free M Military action related forgiveness, Terrorist or Military Action Related Forgiveness Military Spouses Residency Relief Act Domicile, Military Spouses Residency Relief Act (MSRRA) Miscellaneous itemized deductions, Employee Business Expenses Missing status, Missing status. Efile tax extension free , Spouse in missing status. Efile tax extension free , Missing status. Efile tax extension free Modified adjusted gross income (MAGI) Child tax credit limits, Modified AGI. Efile tax extension free Moving expenses, Moving Expenses N Nonresident aliens, Nonresident Aliens P Permanent change of station, Permanent change of station. Efile tax extension free Personal representative, Forgiveness of Decedent's Tax Liability Power of attorney, Signing Returns Professional dues, Professional Dues Publications (see Tax help) Q Qualifying child, Qualifying child. Efile tax extension free R Reimbursements Employee business expenses, Reimbursement. Efile tax extension free Moving and storage, Services or reimbursements provided by the government. Efile tax extension free Uniforms, Uniforms Reservists, Armed Forces reservists. Efile tax extension free Travel, Armed Forces Reservists Uniforms, Uniforms Resident aliens, Resident Aliens Returns Filing, Filing Returns Signing, Signing Returns S Sale of home, Sale of Home Same-sex marriage, Same-Sex Marriage SCRA violation payouts, Foreclosures Separate returns, Separate returns. Efile tax extension free Servicemembers Civil Relief Act, Maximum Rate of Interest Serving in a combat zone, Serving in a Combat Zone Social security numbers (SSNs) Earned income credit, Residency test. Efile tax extension free Spouse Deadline extension, Spouses. Efile tax extension free Died, Spouse died during the year. Efile tax extension free Incapacitated, Spouse incapacitated. Efile tax extension free Missing, Spouse in missing status. Efile tax extension free Nonresident alien, Treating nonresident alien spouse as resident alien. Efile tax extension free Overseas, Spouse overseas. Efile tax extension free State bonus payments, State bonus payments. Efile tax extension free T Tax forgiven, Combat Zone Related Forgiveness Tax help, How To Get Tax Help Temporary work location, Temporary work location. Efile tax extension free Terrorist related forgiveness, Terrorist or Military Action Related Forgiveness Transportation, Armed Forces reservists. Efile tax extension free Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses TTY/TDD information, How To Get Tax Help U Uniforms, Uniforms W When to file, When To File Where to file, Where To File Y Yugoslavia, The Kosovo area. Efile tax extension free Prev  Up     Home   More Online Publications
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Report Name Change before You File Taxes

IRS Tax Tip 2014-08, February 6, 2014

Did you change your name last year? Did your dependent have a name change? If the answer to either question is yes, be sure to notify the Social Security Administration before you file your tax return with the IRS.

This is important because the name on your tax return must match SSA records. If they don’t, you’re likely to get a letter from the IRS about the mismatch. And if you expect a refund, this may delay when you’ll get it.

Be sure to contact SSA if:

  • You got married or divorced and you changed your name.

  • A dependent you claim had a name change. For example, this would apply if you adopted a child and that child’s last name changed.

File Form SS-5, Application for a Social Security Card, with the SSA to let them know about a name change. You can get the form on SSA.gov by calling 800-772-1213 or at an SSA office.

You can file Form SS-5 at an SSA office or by mail. Your new card will have the same SSN as before but will show your new name.

If you have an adopted child who does not have a SSN, use a temporary Adoption Taxpayer Identification Number on your tax form. You can apply for an ATIN by filing Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, with the IRS. Get the form on IRS.gov or by calling 800-TAX-FORM (800-829-3676).
 

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Page Last Reviewed or Updated: 06-Feb-2014

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