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Free E-file 2012 Taxes

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Free E-file 2012 Taxes

Free e-file 2012 taxes Index A Actual knowledge Innocent spouse relief, Actual Knowledge or Reason To Know Separation of liability relief, Actual Knowledge Assistance (see Tax help) B Burden of proof, separation of liability, Burden of proof. Free e-file 2012 taxes C Comments on publication, Comments and suggestions. Free e-file 2012 taxes Community property law, relief from liability arising from, Community Property Laws Community property laws, Community Property Laws D Decedent, Form 8857 filed by or on behalf of a decedent. Free e-file 2012 taxes Domestic violence (separation of liability), Exception for spousal abuse or domestic violence. Free e-file 2012 taxes E Equitable relief Conditions for getting, Conditions for Getting Equitable Relief Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief Refunds, Refunds Under Equitable Relief Erroneous items, Erroneous Items Executors (see Decedent) F Flowcharts, Flowcharts Form 8857 Filled-in example, Filled-in Form 8857 For decedent, Form 8857 filed by or on behalf of a decedent. Free e-file 2012 taxes Tax Court review, Tax Court Review of Request When to file, When to file Form 8857. Free e-file 2012 taxes Free tax services, How To Get Tax Help H Help (see Tax help) How to request relief, How To Request Relief I Indications of unfairness Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief Injured spouse relief, Publication 971 - Additional Material Innocent spouse relief, Innocent Spouse Relief J Joint and several liability, Publication 971 - Additional Material L Limitations on Relief, Limitations on Relief M More information (see Tax help) N No joint return filed, Relief for Married Persons Who Did Not File Joint Returns P Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown. Free e-file 2012 taxes Publications (see Tax help) Q Questions & Answers, Publication 971 - Additional Material R Reason to know, Actual Knowledge or Reason To Know Refunds, Refunds Limit on amount of refund, Limit on Amount of Refund Proof required, Proof Required Under equitable relief, Refunds Under Equitable Relief S Separation of liability relief, Separation of Liability Relief Spousal abuse, The IRS Must Contact Your Spouse or Former Spouse, Exception for spousal abuse or domestic violence. Free e-file 2012 taxes Spousal notification, The IRS Must Contact Your Spouse or Former Spouse, Publication 971 - Additional Material Suggestions for publication, Comments and suggestions. Free e-file 2012 taxes T Tax Court review, Tax Court Review of Request Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Free e-file 2012 taxes TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings. Free e-file 2012 taxes Transferee liability, Transferee liability not affected by innocent spouse relief provisions. Free e-file 2012 taxes Transfers of property to avoid tax, Transfers of Property To Avoid Tax TTY/TDD information, How To Get Tax Help U Underpaid tax, Equitable Relief Understated tax, Understated Tax United States Tax Court, Tax Court Review of Request W When to file Form 8857, When to file Form 8857. Free e-file 2012 taxes Prev  Up     Home   More Online Publications
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Free e-file 2012 taxes 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. Free e-file 2012 taxes . Free e-file 2012 taxes What is the difference between a resident alien and a nonresident alien for tax purposes? . Free e-file 2012 taxes 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? . Free e-file 2012 taxes I am a student with an F-1 Visa. Free e-file 2012 taxes I was told that I was an exempt individual. Free e-file 2012 taxes Does this mean I am exempt from paying U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax? . Free e-file 2012 taxes I am a resident alien. Free e-file 2012 taxes Can I claim any treaty benefits? . Free e-file 2012 taxes I am a nonresident alien with no dependents. Free e-file 2012 taxes I am working temporarily for a U. Free e-file 2012 taxes S. Free e-file 2012 taxes company. Free e-file 2012 taxes What return do I file? . Free e-file 2012 taxes I came to the United States on June 30th of last year. Free e-file 2012 taxes I have an H-1B Visa. Free e-file 2012 taxes What is my tax status, resident alien or nonresident alien? What tax return do I file? . Free e-file 2012 taxes When is my Form 1040NR due? . Free e-file 2012 taxes My spouse is a nonresident alien. Free e-file 2012 taxes Does he need a social security number? . Free e-file 2012 taxes I am a nonresident alien. Free e-file 2012 taxes Can I file a joint return with my spouse? . Free e-file 2012 taxes I have an H-1B Visa and my husband has an F-1 Visa. Free e-file 2012 taxes We both lived in the United States all of last year and had income. Free e-file 2012 taxes What kind of form should we file? Do we file separate returns or a joint return? . Free e-file 2012 taxes Is a dual-resident taxpayer the same as a dual-status taxpayer? . Free e-file 2012 taxes I am a nonresident alien and invested money in the U. Free e-file 2012 taxes S. Free e-file 2012 taxes stock market through a U. Free e-file 2012 taxes S. Free e-file 2012 taxes brokerage company. Free e-file 2012 taxes Are the dividends and the capital gains taxable? If yes, how are they taxed? . Free e-file 2012 taxes I am a nonresident alien. Free e-file 2012 taxes I receive U. Free e-file 2012 taxes S. Free e-file 2012 taxes social security benefits. Free e-file 2012 taxes Are my benefits taxable? . Free e-file 2012 taxes Do I have to pay taxes on my scholarship? . Free e-file 2012 taxes I am a nonresident alien. Free e-file 2012 taxes Can I claim the standard deduction? . Free e-file 2012 taxes I am a dual-status taxpayer. Free e-file 2012 taxes Can I claim the standard deduction? . Free e-file 2012 taxes I am filing Form 1040NR. Free e-file 2012 taxes Can I claim itemized deductions? . Free e-file 2012 taxes I am not a U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizen. Free e-file 2012 taxes What exemptions can I claim? . Free e-file 2012 taxes What exemptions can I claim as a dual-status taxpayer? . Free e-file 2012 taxes I am single with a dependent child. Free e-file 2012 taxes I was a dual-status alien in 2013. Free e-file 2012 taxes Can I claim the earned income credit on my 2013 tax return? . Free e-file 2012 taxes I am a nonresident alien student. Free e-file 2012 taxes Can I claim an education credit on my Form 1040NR? . Free e-file 2012 taxes I am a nonresident alien, temporarily working in the U. Free e-file 2012 taxes S. Free e-file 2012 taxes under a J visa. Free e-file 2012 taxes Am I subject to social security and Medicare taxes? . Free e-file 2012 taxes I am a nonresident alien student. Free e-file 2012 taxes Social security taxes were withheld from my pay in error. Free e-file 2012 taxes How do I get a refund of these taxes? . Free e-file 2012 taxes I am an alien who will be leaving the United States. Free e-file 2012 taxes What forms do I have to file before I leave? . Free e-file 2012 taxes I filed a Form 1040-C when I left the United States. Free e-file 2012 taxes Do I still have to file an annual U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax return? . Free e-file 2012 taxes 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. Free e-file 2012 taxes S. Free e-file 2012 taxes citizen. Free e-file 2012 taxes Aliens are classified as resident aliens and nonresident aliens. Free e-file 2012 taxes Resident aliens are taxed on their worldwide income, the same as U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens. Free e-file 2012 taxes Nonresident aliens are taxed only on their U. Free e-file 2012 taxes S. Free e-file 2012 taxes source income and certain foreign source income that is effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Free e-file 2012 taxes These are the same rates that apply to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens and residents. Free e-file 2012 taxes Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Free e-file 2012 taxes The term “exempt individual” does not refer to someone exempt from U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax. Free e-file 2012 taxes 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. Free e-file 2012 taxes See chapter 1 . Free e-file 2012 taxes Generally, you cannot claim tax treaty benefits as a resident alien. Free e-file 2012 taxes However, there are exceptions. Free e-file 2012 taxes See Effect of Tax Treaties in chapter 1. Free e-file 2012 taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Free e-file 2012 taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Free e-file 2012 taxes S. Free e-file 2012 taxes source income on which tax was not fully paid by the amount withheld. Free e-file 2012 taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free e-file 2012 taxes You were a dual-status alien last year. Free e-file 2012 taxes 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. Free e-file 2012 taxes However, for the part of the year that you were not present in the United States, you are a nonresident. Free e-file 2012 taxes File Form 1040. Free e-file 2012 taxes Print “Dual-Status Return” across the top. Free e-file 2012 taxes Attach a statement showing your U. Free e-file 2012 taxes S. Free e-file 2012 taxes source income for the part of the year you were a nonresident. Free e-file 2012 taxes You may use Form 1040NR as the statement. Free e-file 2012 taxes Print “Dual-Status Statement” across the top. Free e-file 2012 taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free e-file 2012 taxes If you are an employee and you receive wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free e-file 2012 taxes If you file for the 2013 calendar year, your return is due April 15, 2014. Free e-file 2012 taxes If you are not an employee who receives wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free e-file 2012 taxes For the 2013 calendar year, file your return by June 16, 2014. Free e-file 2012 taxes For more information on when and where to file, see chapter 7 . Free e-file 2012 taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free e-file 2012 taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free e-file 2012 taxes If you are a U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free e-file 2012 taxes See Identification Number in chapter 5 for more information. Free e-file 2012 taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free e-file 2012 taxes However, nonresident aliens married to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens or residents can choose to be treated as U. Free e-file 2012 taxes S. Free e-file 2012 taxes residents and file joint returns. Free e-file 2012 taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes Assuming both of you had these visas for all of last year, you are a resident alien. Free e-file 2012 taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free e-file 2012 taxes 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. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free e-file 2012 taxes Your husband must file Form 1040NR or 1040NR-EZ. Free e-file 2012 taxes No. Free e-file 2012 taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free e-file 2012 taxes See Effect of Tax Treaties in chapter 1. Free e-file 2012 taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free e-file 2012 taxes See chapter 6 . Free e-file 2012 taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free e-file 2012 taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free e-file 2012 taxes Dividends are generally taxed at a 30% (or lower treaty) rate. Free e-file 2012 taxes The brokerage company or payor of the dividends should withhold this tax at source. Free e-file 2012 taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free e-file 2012 taxes If the capital gains and dividends are effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens and residents. Free e-file 2012 taxes If you are a nonresident alien, 85% of any U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes See The 30% Tax in chapter 4. Free e-file 2012 taxes If you are a nonresident alien and the scholarship is not from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources, it is not subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax. Free e-file 2012 taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources. Free e-file 2012 taxes If your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources or you are a resident alien, your scholarship is subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax according to the following rules. Free e-file 2012 taxes 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. Free e-file 2012 taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free e-file 2012 taxes See Scholarships and Fellowship Grants in chapter 3 for more information. Free e-file 2012 taxes If you are not a candidate for a degree, your scholarship is taxable. Free e-file 2012 taxes Nonresident aliens cannot claim the standard deduction. Free e-file 2012 taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free e-file 2012 taxes You cannot claim the standard deduction allowed on Form 1040. Free e-file 2012 taxes However, you can itemize any allowable deductions. Free e-file 2012 taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free e-file 2012 taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes See Itemized Deductions in chapter 5. Free e-file 2012 taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens. Free e-file 2012 taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax return. Free e-file 2012 taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. Free e-file 2012 taxes S. Free e-file 2012 taxes nationals; and for students and business apprentices from India. Free e-file 2012 taxes See Exemptions in chapter 5. Free e-file 2012 taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free e-file 2012 taxes 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. Free e-file 2012 taxes 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. Free e-file 2012 taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free e-file 2012 taxes See chapter 6 for more information on dual-status aliens. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free e-file 2012 taxes However, if you are married and choose to file a joint return with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizen or resident spouse, you may be eligible for these credits. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes 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. Free e-file 2012 taxes See Social Security and Medicare Taxes in chapter 8. Free e-file 2012 taxes 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. Free e-file 2012 taxes 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. Free e-file 2012 taxes Do not use Form 843 to request a refund of Additional Medicare Tax. Free e-file 2012 taxes See Refund of Taxes Withheld in Error in chapter 8. Free e-file 2012 taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. Free e-file 2012 taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free e-file 2012 taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free e-file 2012 taxes These forms are discussed in chapter 11. Free e-file 2012 taxes Form 1040-C is not an annual U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax return. Free e-file 2012 taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free e-file 2012 taxes Chapters 5 and 7 discuss filing an annual U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax return. Free e-file 2012 taxes . Free e-file 2012 taxes 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. Free e-file 2012 taxes These are the same rates that apply to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens and residents. Free e-file 2012 taxes Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Free e-file 2012 taxes The term “exempt individual” does not refer to someone exempt from U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax. Free e-file 2012 taxes 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. Free e-file 2012 taxes See chapter 1 . Free e-file 2012 taxes Generally, you cannot claim tax treaty benefits as a resident alien. Free e-file 2012 taxes However, there are exceptions. Free e-file 2012 taxes See Effect of Tax Treaties in chapter 1. Free e-file 2012 taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Free e-file 2012 taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Free e-file 2012 taxes S. Free e-file 2012 taxes source income on which tax was not fully paid by the amount withheld. Free e-file 2012 taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free e-file 2012 taxes You were a dual-status alien last year. Free e-file 2012 taxes 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. Free e-file 2012 taxes However, for the part of the year that you were not present in the United States, you are a nonresident. Free e-file 2012 taxes File Form 1040. Free e-file 2012 taxes Print “Dual-Status Return” across the top. Free e-file 2012 taxes Attach a statement showing your U. Free e-file 2012 taxes S. Free e-file 2012 taxes source income for the part of the year you were a nonresident. Free e-file 2012 taxes You may use Form 1040NR as the statement. Free e-file 2012 taxes Print “Dual-Status Statement” across the top. Free e-file 2012 taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free e-file 2012 taxes If you are an employee and you receive wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free e-file 2012 taxes If you file for the 2013 calendar year, your return is due April 15, 2014. Free e-file 2012 taxes If you are not an employee who receives wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free e-file 2012 taxes For the 2013 calendar year, file your return by June 16, 2014. Free e-file 2012 taxes For more information on when and where to file, see chapter 7 . Free e-file 2012 taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free e-file 2012 taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free e-file 2012 taxes If you are a U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free e-file 2012 taxes See Identification Number in chapter 5 for more information. Free e-file 2012 taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free e-file 2012 taxes However, nonresident aliens married to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens or residents can choose to be treated as U. Free e-file 2012 taxes S. Free e-file 2012 taxes residents and file joint returns. Free e-file 2012 taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes Assuming both of you had these visas for all of last year, you are a resident alien. Free e-file 2012 taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free e-file 2012 taxes 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. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free e-file 2012 taxes Your husband must file Form 1040NR or 1040NR-EZ. Free e-file 2012 taxes No. Free e-file 2012 taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free e-file 2012 taxes See Effect of Tax Treaties in chapter 1. Free e-file 2012 taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free e-file 2012 taxes See chapter 6 . Free e-file 2012 taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free e-file 2012 taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free e-file 2012 taxes Dividends are generally taxed at a 30% (or lower treaty) rate. Free e-file 2012 taxes The brokerage company or payor of the dividends should withhold this tax at source. Free e-file 2012 taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free e-file 2012 taxes If the capital gains and dividends are effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens and residents. Free e-file 2012 taxes If you are a nonresident alien, 85% of any U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes See The 30% Tax in chapter 4. Free e-file 2012 taxes If you are a nonresident alien and the scholarship is not from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources, it is not subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax. Free e-file 2012 taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources. Free e-file 2012 taxes If your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources or you are a resident alien, your scholarship is subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax according to the following rules. Free e-file 2012 taxes 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. Free e-file 2012 taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free e-file 2012 taxes See Scholarships and Fellowship Grants in chapter 3 for more information. Free e-file 2012 taxes If you are not a candidate for a degree, your scholarship is taxable. Free e-file 2012 taxes Nonresident aliens cannot claim the standard deduction. Free e-file 2012 taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free e-file 2012 taxes You cannot claim the standard deduction allowed on Form 1040. Free e-file 2012 taxes However, you can itemize any allowable deductions. Free e-file 2012 taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free e-file 2012 taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes See Itemized Deductions in chapter 5. Free e-file 2012 taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens. Free e-file 2012 taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax return. Free e-file 2012 taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. Free e-file 2012 taxes S. Free e-file 2012 taxes nationals; and for students and business apprentices from India. Free e-file 2012 taxes See Exemptions in chapter 5. Free e-file 2012 taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free e-file 2012 taxes 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. Free e-file 2012 taxes 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. Free e-file 2012 taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free e-file 2012 taxes See chapter 6 for more information on dual-status aliens. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free e-file 2012 taxes However, if you are married and choose to file a joint return with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizen or resident spouse, you may be eligible for these credits. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes 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. Free e-file 2012 taxes See Social Security and Medicare Taxes in chapter 8. Free e-file 2012 taxes 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. Free e-file 2012 taxes 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. Free e-file 2012 taxes Do not use Form 843 to request a refund of Additional Medicare Tax. Free e-file 2012 taxes See Refund of Taxes Withheld in Error in chapter 8. Free e-file 2012 taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. Free e-file 2012 taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free e-file 2012 taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free e-file 2012 taxes These forms are discussed in chapter 11. Free e-file 2012 taxes Form 1040-C is not an annual U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax return. Free e-file 2012 taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free e-file 2012 taxes Chapters 5 and 7 discuss filing an annual U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax return. Free e-file 2012 taxes . Free e-file 2012 taxes I am a student with an F-1 Visa. Free e-file 2012 taxes I was told that I was an exempt individual. Free e-file 2012 taxes Does this mean I am exempt from paying U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax? The term “exempt individual” does not refer to someone exempt from U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax. Free e-file 2012 taxes 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. Free e-file 2012 taxes See chapter 1 . Free e-file 2012 taxes Generally, you cannot claim tax treaty benefits as a resident alien. Free e-file 2012 taxes However, there are exceptions. Free e-file 2012 taxes See Effect of Tax Treaties in chapter 1. Free e-file 2012 taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Free e-file 2012 taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Free e-file 2012 taxes S. Free e-file 2012 taxes source income on which tax was not fully paid by the amount withheld. Free e-file 2012 taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free e-file 2012 taxes You were a dual-status alien last year. Free e-file 2012 taxes 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. Free e-file 2012 taxes However, for the part of the year that you were not present in the United States, you are a nonresident. Free e-file 2012 taxes File Form 1040. Free e-file 2012 taxes Print “Dual-Status Return” across the top. Free e-file 2012 taxes Attach a statement showing your U. Free e-file 2012 taxes S. Free e-file 2012 taxes source income for the part of the year you were a nonresident. Free e-file 2012 taxes You may use Form 1040NR as the statement. Free e-file 2012 taxes Print “Dual-Status Statement” across the top. Free e-file 2012 taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free e-file 2012 taxes If you are an employee and you receive wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free e-file 2012 taxes If you file for the 2013 calendar year, your return is due April 15, 2014. Free e-file 2012 taxes If you are not an employee who receives wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free e-file 2012 taxes For the 2013 calendar year, file your return by June 16, 2014. Free e-file 2012 taxes For more information on when and where to file, see chapter 7 . Free e-file 2012 taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free e-file 2012 taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free e-file 2012 taxes If you are a U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free e-file 2012 taxes See Identification Number in chapter 5 for more information. Free e-file 2012 taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free e-file 2012 taxes However, nonresident aliens married to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens or residents can choose to be treated as U. Free e-file 2012 taxes S. Free e-file 2012 taxes residents and file joint returns. Free e-file 2012 taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes Assuming both of you had these visas for all of last year, you are a resident alien. Free e-file 2012 taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free e-file 2012 taxes 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. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free e-file 2012 taxes Your husband must file Form 1040NR or 1040NR-EZ. Free e-file 2012 taxes No. Free e-file 2012 taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free e-file 2012 taxes See Effect of Tax Treaties in chapter 1. Free e-file 2012 taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free e-file 2012 taxes See chapter 6 . Free e-file 2012 taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free e-file 2012 taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free e-file 2012 taxes Dividends are generally taxed at a 30% (or lower treaty) rate. Free e-file 2012 taxes The brokerage company or payor of the dividends should withhold this tax at source. Free e-file 2012 taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free e-file 2012 taxes If the capital gains and dividends are effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens and residents. Free e-file 2012 taxes If you are a nonresident alien, 85% of any U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes See The 30% Tax in chapter 4. Free e-file 2012 taxes If you are a nonresident alien and the scholarship is not from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources, it is not subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax. Free e-file 2012 taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources. Free e-file 2012 taxes If your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources or you are a resident alien, your scholarship is subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax according to the following rules. Free e-file 2012 taxes 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. Free e-file 2012 taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free e-file 2012 taxes See Scholarships and Fellowship Grants in chapter 3 for more information. Free e-file 2012 taxes If you are not a candidate for a degree, your scholarship is taxable. Free e-file 2012 taxes Nonresident aliens cannot claim the standard deduction. Free e-file 2012 taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free e-file 2012 taxes You cannot claim the standard deduction allowed on Form 1040. Free e-file 2012 taxes However, you can itemize any allowable deductions. Free e-file 2012 taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free e-file 2012 taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes See Itemized Deductions in chapter 5. Free e-file 2012 taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens. Free e-file 2012 taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax return. Free e-file 2012 taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. Free e-file 2012 taxes S. Free e-file 2012 taxes nationals; and for students and business apprentices from India. Free e-file 2012 taxes See Exemptions in chapter 5. Free e-file 2012 taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free e-file 2012 taxes 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. Free e-file 2012 taxes 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. Free e-file 2012 taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free e-file 2012 taxes See chapter 6 for more information on dual-status aliens. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free e-file 2012 taxes However, if you are married and choose to file a joint return with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizen or resident spouse, you may be eligible for these credits. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes 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. Free e-file 2012 taxes See Social Security and Medicare Taxes in chapter 8. Free e-file 2012 taxes 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. Free e-file 2012 taxes 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. Free e-file 2012 taxes Do not use Form 843 to request a refund of Additional Medicare Tax. Free e-file 2012 taxes See Refund of Taxes Withheld in Error in chapter 8. Free e-file 2012 taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. Free e-file 2012 taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free e-file 2012 taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free e-file 2012 taxes These forms are discussed in chapter 11. Free e-file 2012 taxes Form 1040-C is not an annual U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax return. Free e-file 2012 taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free e-file 2012 taxes Chapters 5 and 7 discuss filing an annual U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax return. Free e-file 2012 taxes . Free e-file 2012 taxes I am a resident alien. Free e-file 2012 taxes Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Free e-file 2012 taxes However, there are exceptions. Free e-file 2012 taxes See Effect of Tax Treaties in chapter 1. Free e-file 2012 taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Free e-file 2012 taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Free e-file 2012 taxes S. Free e-file 2012 taxes source income on which tax was not fully paid by the amount withheld. Free e-file 2012 taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free e-file 2012 taxes You were a dual-status alien last year. Free e-file 2012 taxes 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. Free e-file 2012 taxes However, for the part of the year that you were not present in the United States, you are a nonresident. Free e-file 2012 taxes File Form 1040. Free e-file 2012 taxes Print “Dual-Status Return” across the top. Free e-file 2012 taxes Attach a statement showing your U. Free e-file 2012 taxes S. Free e-file 2012 taxes source income for the part of the year you were a nonresident. Free e-file 2012 taxes You may use Form 1040NR as the statement. Free e-file 2012 taxes Print “Dual-Status Statement” across the top. Free e-file 2012 taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free e-file 2012 taxes If you are an employee and you receive wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free e-file 2012 taxes If you file for the 2013 calendar year, your return is due April 15, 2014. Free e-file 2012 taxes If you are not an employee who receives wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free e-file 2012 taxes For the 2013 calendar year, file your return by June 16, 2014. Free e-file 2012 taxes For more information on when and where to file, see chapter 7 . Free e-file 2012 taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free e-file 2012 taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free e-file 2012 taxes If you are a U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free e-file 2012 taxes See Identification Number in chapter 5 for more information. Free e-file 2012 taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free e-file 2012 taxes However, nonresident aliens married to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens or residents can choose to be treated as U. Free e-file 2012 taxes S. Free e-file 2012 taxes residents and file joint returns. Free e-file 2012 taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes Assuming both of you had these visas for all of last year, you are a resident alien. Free e-file 2012 taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free e-file 2012 taxes 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. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free e-file 2012 taxes Your husband must file Form 1040NR or 1040NR-EZ. Free e-file 2012 taxes No. Free e-file 2012 taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free e-file 2012 taxes See Effect of Tax Treaties in chapter 1. Free e-file 2012 taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free e-file 2012 taxes See chapter 6 . Free e-file 2012 taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free e-file 2012 taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free e-file 2012 taxes Dividends are generally taxed at a 30% (or lower treaty) rate. Free e-file 2012 taxes The brokerage company or payor of the dividends should withhold this tax at source. Free e-file 2012 taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free e-file 2012 taxes If the capital gains and dividends are effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens and residents. Free e-file 2012 taxes If you are a nonresident alien, 85% of any U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes See The 30% Tax in chapter 4. Free e-file 2012 taxes If you are a nonresident alien and the scholarship is not from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources, it is not subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax. Free e-file 2012 taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources. Free e-file 2012 taxes If your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources or you are a resident alien, your scholarship is subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax according to the following rules. Free e-file 2012 taxes 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. Free e-file 2012 taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free e-file 2012 taxes See Scholarships and Fellowship Grants in chapter 3 for more information. Free e-file 2012 taxes If you are not a candidate for a degree, your scholarship is taxable. Free e-file 2012 taxes Nonresident aliens cannot claim the standard deduction. Free e-file 2012 taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free e-file 2012 taxes You cannot claim the standard deduction allowed on Form 1040. Free e-file 2012 taxes However, you can itemize any allowable deductions. Free e-file 2012 taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free e-file 2012 taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes See Itemized Deductions in chapter 5. Free e-file 2012 taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens. Free e-file 2012 taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax return. Free e-file 2012 taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. Free e-file 2012 taxes S. Free e-file 2012 taxes nationals; and for students and business apprentices from India. Free e-file 2012 taxes See Exemptions in chapter 5. Free e-file 2012 taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free e-file 2012 taxes 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. Free e-file 2012 taxes 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. Free e-file 2012 taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free e-file 2012 taxes See chapter 6 for more information on dual-status aliens. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free e-file 2012 taxes However, if you are married and choose to file a joint return with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizen or resident spouse, you may be eligible for these credits. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes 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. Free e-file 2012 taxes See Social Security and Medicare Taxes in chapter 8. Free e-file 2012 taxes 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. Free e-file 2012 taxes 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. Free e-file 2012 taxes Do not use Form 843 to request a refund of Additional Medicare Tax. Free e-file 2012 taxes See Refund of Taxes Withheld in Error in chapter 8. Free e-file 2012 taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. Free e-file 2012 taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free e-file 2012 taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free e-file 2012 taxes These forms are discussed in chapter 11. Free e-file 2012 taxes Form 1040-C is not an annual U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax return. Free e-file 2012 taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free e-file 2012 taxes Chapters 5 and 7 discuss filing an annual U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax return. Free e-file 2012 taxes . Free e-file 2012 taxes I am a nonresident alien with no dependents. Free e-file 2012 taxes I am working temporarily for a U. Free e-file 2012 taxes S. Free e-file 2012 taxes company. Free e-file 2012 taxes 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. Free e-file 2012 taxes S. Free e-file 2012 taxes source income on which tax was not fully paid by the amount withheld. Free e-file 2012 taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Free e-file 2012 taxes You were a dual-status alien last year. Free e-file 2012 taxes 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. Free e-file 2012 taxes However, for the part of the year that you were not present in the United States, you are a nonresident. Free e-file 2012 taxes File Form 1040. Free e-file 2012 taxes Print “Dual-Status Return” across the top. Free e-file 2012 taxes Attach a statement showing your U. Free e-file 2012 taxes S. Free e-file 2012 taxes source income for the part of the year you were a nonresident. Free e-file 2012 taxes You may use Form 1040NR as the statement. Free e-file 2012 taxes Print “Dual-Status Statement” across the top. Free e-file 2012 taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free e-file 2012 taxes If you are an employee and you receive wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free e-file 2012 taxes If you file for the 2013 calendar year, your return is due April 15, 2014. Free e-file 2012 taxes If you are not an employee who receives wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free e-file 2012 taxes For the 2013 calendar year, file your return by June 16, 2014. Free e-file 2012 taxes For more information on when and where to file, see chapter 7 . Free e-file 2012 taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free e-file 2012 taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free e-file 2012 taxes If you are a U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free e-file 2012 taxes See Identification Number in chapter 5 for more information. Free e-file 2012 taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free e-file 2012 taxes However, nonresident aliens married to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens or residents can choose to be treated as U. Free e-file 2012 taxes S. Free e-file 2012 taxes residents and file joint returns. Free e-file 2012 taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes Assuming both of you had these visas for all of last year, you are a resident alien. Free e-file 2012 taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free e-file 2012 taxes 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. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free e-file 2012 taxes Your husband must file Form 1040NR or 1040NR-EZ. Free e-file 2012 taxes No. Free e-file 2012 taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free e-file 2012 taxes See Effect of Tax Treaties in chapter 1. Free e-file 2012 taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free e-file 2012 taxes See chapter 6 . Free e-file 2012 taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free e-file 2012 taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free e-file 2012 taxes Dividends are generally taxed at a 30% (or lower treaty) rate. Free e-file 2012 taxes The brokerage company or payor of the dividends should withhold this tax at source. Free e-file 2012 taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free e-file 2012 taxes If the capital gains and dividends are effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens and residents. Free e-file 2012 taxes If you are a nonresident alien, 85% of any U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes See The 30% Tax in chapter 4. Free e-file 2012 taxes If you are a nonresident alien and the scholarship is not from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources, it is not subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax. Free e-file 2012 taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources. Free e-file 2012 taxes If your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources or you are a resident alien, your scholarship is subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax according to the following rules. Free e-file 2012 taxes 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. Free e-file 2012 taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free e-file 2012 taxes See Scholarships and Fellowship Grants in chapter 3 for more information. Free e-file 2012 taxes If you are not a candidate for a degree, your scholarship is taxable. Free e-file 2012 taxes Nonresident aliens cannot claim the standard deduction. Free e-file 2012 taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free e-file 2012 taxes You cannot claim the standard deduction allowed on Form 1040. Free e-file 2012 taxes However, you can itemize any allowable deductions. Free e-file 2012 taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free e-file 2012 taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes See Itemized Deductions in chapter 5. Free e-file 2012 taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens. Free e-file 2012 taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax return. Free e-file 2012 taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. Free e-file 2012 taxes S. Free e-file 2012 taxes nationals; and for students and business apprentices from India. Free e-file 2012 taxes See Exemptions in chapter 5. Free e-file 2012 taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free e-file 2012 taxes 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. Free e-file 2012 taxes 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. Free e-file 2012 taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free e-file 2012 taxes See chapter 6 for more information on dual-status aliens. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free e-file 2012 taxes However, if you are married and choose to file a joint return with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizen or resident spouse, you may be eligible for these credits. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes 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. Free e-file 2012 taxes See Social Security and Medicare Taxes in chapter 8. Free e-file 2012 taxes 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. Free e-file 2012 taxes 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. Free e-file 2012 taxes Do not use Form 843 to request a refund of Additional Medicare Tax. Free e-file 2012 taxes See Refund of Taxes Withheld in Error in chapter 8. Free e-file 2012 taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. Free e-file 2012 taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free e-file 2012 taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free e-file 2012 taxes These forms are discussed in chapter 11. Free e-file 2012 taxes Form 1040-C is not an annual U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax return. Free e-file 2012 taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free e-file 2012 taxes Chapters 5 and 7 discuss filing an annual U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax return. Free e-file 2012 taxes . Free e-file 2012 taxes I came to the United States on June 30th of last year. Free e-file 2012 taxes I have an H-1B Visa. Free e-file 2012 taxes What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. Free e-file 2012 taxes 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. Free e-file 2012 taxes However, for the part of the year that you were not present in the United States, you are a nonresident. Free e-file 2012 taxes File Form 1040. Free e-file 2012 taxes Print “Dual-Status Return” across the top. Free e-file 2012 taxes Attach a statement showing your U. Free e-file 2012 taxes S. Free e-file 2012 taxes source income for the part of the year you were a nonresident. Free e-file 2012 taxes You may use Form 1040NR as the statement. Free e-file 2012 taxes Print “Dual-Status Statement” across the top. Free e-file 2012 taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. Free e-file 2012 taxes If you are an employee and you receive wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free e-file 2012 taxes If you file for the 2013 calendar year, your return is due April 15, 2014. Free e-file 2012 taxes If you are not an employee who receives wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free e-file 2012 taxes For the 2013 calendar year, file your return by June 16, 2014. Free e-file 2012 taxes For more information on when and where to file, see chapter 7 . Free e-file 2012 taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free e-file 2012 taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free e-file 2012 taxes If you are a U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free e-file 2012 taxes See Identification Number in chapter 5 for more information. Free e-file 2012 taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free e-file 2012 taxes However, nonresident aliens married to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens or residents can choose to be treated as U. Free e-file 2012 taxes S. Free e-file 2012 taxes residents and file joint returns. Free e-file 2012 taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes Assuming both of you had these visas for all of last year, you are a resident alien. Free e-file 2012 taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free e-file 2012 taxes 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. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free e-file 2012 taxes Your husband must file Form 1040NR or 1040NR-EZ. Free e-file 2012 taxes No. Free e-file 2012 taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free e-file 2012 taxes See Effect of Tax Treaties in chapter 1. Free e-file 2012 taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free e-file 2012 taxes See chapter 6 . Free e-file 2012 taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free e-file 2012 taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free e-file 2012 taxes Dividends are generally taxed at a 30% (or lower treaty) rate. Free e-file 2012 taxes The brokerage company or payor of the dividends should withhold this tax at source. Free e-file 2012 taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free e-file 2012 taxes If the capital gains and dividends are effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens and residents. Free e-file 2012 taxes If you are a nonresident alien, 85% of any U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes See The 30% Tax in chapter 4. Free e-file 2012 taxes If you are a nonresident alien and the scholarship is not from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources, it is not subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax. Free e-file 2012 taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources. Free e-file 2012 taxes If your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources or you are a resident alien, your scholarship is subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax according to the following rules. Free e-file 2012 taxes 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. Free e-file 2012 taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free e-file 2012 taxes See Scholarships and Fellowship Grants in chapter 3 for more information. Free e-file 2012 taxes If you are not a candidate for a degree, your scholarship is taxable. Free e-file 2012 taxes Nonresident aliens cannot claim the standard deduction. Free e-file 2012 taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free e-file 2012 taxes You cannot claim the standard deduction allowed on Form 1040. Free e-file 2012 taxes However, you can itemize any allowable deductions. Free e-file 2012 taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free e-file 2012 taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes See Itemized Deductions in chapter 5. Free e-file 2012 taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens. Free e-file 2012 taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax return. Free e-file 2012 taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. Free e-file 2012 taxes S. Free e-file 2012 taxes nationals; and for students and business apprentices from India. Free e-file 2012 taxes See Exemptions in chapter 5. Free e-file 2012 taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free e-file 2012 taxes 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. Free e-file 2012 taxes 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. Free e-file 2012 taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free e-file 2012 taxes See chapter 6 for more information on dual-status aliens. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free e-file 2012 taxes However, if you are married and choose to file a joint return with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizen or resident spouse, you may be eligible for these credits. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes 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. Free e-file 2012 taxes See Social Security and Medicare Taxes in chapter 8. Free e-file 2012 taxes 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. Free e-file 2012 taxes 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. Free e-file 2012 taxes Do not use Form 843 to request a refund of Additional Medicare Tax. Free e-file 2012 taxes See Refund of Taxes Withheld in Error in chapter 8. Free e-file 2012 taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. Free e-file 2012 taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Free e-file 2012 taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Free e-file 2012 taxes These forms are discussed in chapter 11. Free e-file 2012 taxes Form 1040-C is not an annual U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax return. Free e-file 2012 taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Free e-file 2012 taxes Chapters 5 and 7 discuss filing an annual U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax return. Free e-file 2012 taxes . Free e-file 2012 taxes When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Free e-file 2012 taxes If you file for the 2013 calendar year, your return is due April 15, 2014. Free e-file 2012 taxes If you are not an employee who receives wages subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free e-file 2012 taxes For the 2013 calendar year, file your return by June 16, 2014. Free e-file 2012 taxes For more information on when and where to file, see chapter 7 . Free e-file 2012 taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Free e-file 2012 taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Free e-file 2012 taxes If you are a U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Free e-file 2012 taxes See Identification Number in chapter 5 for more information. Free e-file 2012 taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Free e-file 2012 taxes However, nonresident aliens married to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens or residents can choose to be treated as U. Free e-file 2012 taxes S. Free e-file 2012 taxes residents and file joint returns. Free e-file 2012 taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes Assuming both of you had these visas for all of last year, you are a resident alien. Free e-file 2012 taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Free e-file 2012 taxes 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. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Free e-file 2012 taxes Your husband must file Form 1040NR or 1040NR-EZ. Free e-file 2012 taxes No. Free e-file 2012 taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free e-file 2012 taxes See Effect of Tax Treaties in chapter 1. Free e-file 2012 taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Free e-file 2012 taxes See chapter 6 . Free e-file 2012 taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Free e-file 2012 taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Free e-file 2012 taxes Dividends are generally taxed at a 30% (or lower treaty) rate. Free e-file 2012 taxes The brokerage company or payor of the dividends should withhold this tax at source. Free e-file 2012 taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Free e-file 2012 taxes If the capital gains and dividends are effectively connected with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens and residents. Free e-file 2012 taxes If you are a nonresident alien, 85% of any U. Free e-file 2012 taxes S. Free e-file 2012 taxes 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. Free e-file 2012 taxes See The 30% Tax in chapter 4. Free e-file 2012 taxes If you are a nonresident alien and the scholarship is not from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources, it is not subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax. Free e-file 2012 taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources. Free e-file 2012 taxes If your scholarship is from U. Free e-file 2012 taxes S. Free e-file 2012 taxes sources or you are a resident alien, your scholarship is subject to U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax according to the following rules. Free e-file 2012 taxes 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. Free e-file 2012 taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Free e-file 2012 taxes See Scholarships and Fellowship Grants in chapter 3 for more information. Free e-file 2012 taxes If you are not a candidate for a degree, your scholarship is taxable. Free e-file 2012 taxes Nonresident aliens cannot claim the standard deduction. Free e-file 2012 taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Free e-file 2012 taxes You cannot claim the standard deduction allowed on Form 1040. Free e-file 2012 taxes However, you can itemize any allowable deductions. Free e-file 2012 taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Free e-file 2012 taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Free e-file 2012 taxes S. Free e-file 2012 taxes trade or business. Free e-file 2012 taxes See Itemized Deductions in chapter 5. Free e-file 2012 taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizens. Free e-file 2012 taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Free e-file 2012 taxes S. Free e-file 2012 taxes tax return. Free e-file 2012 taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. Free e-file 2012 taxes S. Free e-file 2012 taxes nationals; and for students and business apprentices from India. Free e-file 2012 taxes See Exemptions in chapter 5. Free e-file 2012 taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free e-file 2012 taxes 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. Free e-file 2012 taxes 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. Free e-file 2012 taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Free e-file 2012 taxes See chapter 6 for more information on dual-status aliens. Free e-file 2012 taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Free e-file 2012 taxes However, if you are married and choose to file a joint return with a U. Free e-file 2012 taxes S. Free e-file 2012 taxes citizen or resident spouse, you may be eligible for these credits. Free e-file 2012 taxes See Nonresident Spouse Treated as a Resident in chapter 1. Free e-file 2012 taxes 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