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Filing Taxes In 2014

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Filing Taxes In 2014

Filing taxes in 2014 Publication 901 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Filing taxes in 2014 Tax questions. Filing taxes in 2014 Obtaining copies of treaties. Filing taxes in 2014 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 901, such as treaties effective after it was published, go to www. Filing taxes in 2014 irs. Filing taxes in 2014 gov/pub901. Filing taxes in 2014 Reminders Disclosure of a treaty-based position that reduces your tax. Filing taxes in 2014  If you take the position that any U. Filing taxes in 2014 S. Filing taxes in 2014 tax is overruled or otherwise reduced by a U. Filing taxes in 2014 S. Filing taxes in 2014 treaty (a treaty-based position), you generally must disclose that position on your affected return. Filing taxes in 2014 See Application of Treaties, later. Filing taxes in 2014 U. Filing taxes in 2014 S. Filing taxes in 2014 –U. Filing taxes in 2014 S. Filing taxes in 2014 S. Filing taxes in 2014 R. Filing taxes in 2014 income tax treaty. Filing taxes in 2014  The U. Filing taxes in 2014 S. Filing taxes in 2014 –U. Filing taxes in 2014 S. Filing taxes in 2014 S. Filing taxes in 2014 R. Filing taxes in 2014 income tax treaty remains in effect for the following members of the Commonwealth of Independent States: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Filing taxes in 2014 That treaty will remain in effect until new treaties with these individual countries are negotiated and ratified. Filing taxes in 2014 Provisions of the U. Filing taxes in 2014 S. Filing taxes in 2014 –U. Filing taxes in 2014 S. Filing taxes in 2014 S. Filing taxes in 2014 R. Filing taxes in 2014 income tax treaty are discussed in this publication under Commonwealth of Independent States. Filing taxes in 2014 U. Filing taxes in 2014 S. Filing taxes in 2014 –China income tax treaty. Filing taxes in 2014  The U. Filing taxes in 2014 S. Filing taxes in 2014 –China income tax treaty does not apply to Hong Kong. Filing taxes in 2014 Introduction This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U. Filing taxes in 2014 S. Filing taxes in 2014 income tax for residents of that particular country. Filing taxes in 2014 Tables in the back of this publication show the countries that have income tax treaties with the United States, the tax rates on different kinds of income, and the kinds of income that are exempt from tax. Filing taxes in 2014 You should use this publication only for quick reference. Filing taxes in 2014 It is not a complete guide to all provisions of every income tax treaty. Filing taxes in 2014 Comments and suggestions. Filing taxes in 2014   We welcome your comments about this publication and your suggestions for future editions. Filing taxes in 2014   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Filing taxes in 2014 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing taxes in 2014 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing taxes in 2014   You can email us at taxforms@irs. Filing taxes in 2014 gov. Filing taxes in 2014 Please put “Publications Comment” on the subject line. Filing taxes in 2014 You can also send us comments from www. Filing taxes in 2014 irs. Filing taxes in 2014 gov/formspubs. Filing taxes in 2014 Select “Comment on Tax Forms and Publications” under “Information About. Filing taxes in 2014 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing taxes in 2014 Ordering forms and publications. Filing taxes in 2014   Visit www. Filing taxes in 2014 irs. Filing taxes in 2014 gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Filing taxes in 2014 Internal Revenue Service 1201 N. Filing taxes in 2014 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing taxes in 2014   If you have a tax question, check the information available on IRS. Filing taxes in 2014 gov or call 1-800-829-1040. Filing taxes in 2014 We cannot answer tax questions sent to either of the above addresses. Filing taxes in 2014 Obtaining copies of treaties. Filing taxes in 2014   You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Filing taxes in 2014   You can obtain the text of most of the treaties at www. Filing taxes in 2014 irs. Filing taxes in 2014 gov/businesses/international. Filing taxes in 2014 You can also obtain the text of most of the treaties at the following address: Department of the Treasury Office of Public Correspondence 1500 Pennsylvania Ave. Filing taxes in 2014 NW — Rm. Filing taxes in 2014 3419 Washington, D. Filing taxes in 2014 C. Filing taxes in 2014 20220 If you have specific questions about a treaty, you can get this information from most Internal Revenue Service offices or from: Internal Revenue Service International Section Philadelphia, PA 19255-0725 Useful Items - You may want to see: Publication 519 U. Filing taxes in 2014 S. Filing taxes in 2014 Tax Guide for Aliens 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Filing taxes in 2014 Prev  Up  Next   Home   More Online Publications
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The Filing Taxes In 2014

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