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How Amend A Tax Return

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How Amend A Tax Return

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

E-file to Remain Open through Oct. 31 for Irene Victims

CT-2011-40, Sept. 6, 2011

WASHINGTON — Victims of Tropical Storm Irene that began on Aug. 27, 2011, in Connecticut may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Fairfield, Hartford, Litchfield, Middlesex, New Haven, New London, Tolland and Windham. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 27, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 27, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 27 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 27 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 27 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Connecticut/Tropical Storm Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from this website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements

 

 

Page Last Reviewed or Updated: 20-Feb-2014

The How Amend A Tax Return

How amend a tax return 6. How amend a tax return   Catch-Up Contributions Table of Contents The most that can be contributed to your 403(b) account is the lesser of your limit on annual additions or your limit on elective deferrals. How amend a tax return If you will be age 50 or older by the end of the year, you may also be able to make additional catch-up contributions. How amend a tax return These additional contributions cannot be made with after-tax employee contributions. How amend a tax return You are eligible to make catch-up contributions if: You will have reached age 50 by the end of the year, and The maximum amount of elective deferrals that can be made to your 403(b) account have been made for the plan year. How amend a tax return The maximum amount of catch-up contributions is the lesser of: $5,500 for 2013 and unchanged for 2014, or The excess of your compensation for the year, over the elective deferrals that are not catch-up contributions. How amend a tax return Figuring catch-up contributions. How amend a tax return   When figuring allowable catch-up contributions, combine all catch-up contributions made by your employer on your behalf to the following plans. How amend a tax return Qualified retirement plans. How amend a tax return (To determine if your plan is a qualified plan, ask your plan administrator. How amend a tax return ) 403(b) plans. How amend a tax return Simplified employee pension (SEP) plans. How amend a tax return SIMPLE plans. How amend a tax return   The total amount of the catch-up contributions on your behalf to all plans maintained by your employer cannot be more than the annual limit. How amend a tax return For 2013 the limit is $5,500, unchanged for 2014. How amend a tax return    If you are eligible for both the 15-year rule increase in elective deferrals and the age 50 catch-up, allocate amounts first under the 15-year rule and next as an age 50 catch-up. How amend a tax return    Catch-up contributions do not affect your MAC. How amend a tax return Therefore, the maximum amount that you are allowed to have contributed to your 403(b) account is your MAC plus your allowable catch-up contribution. How amend a tax return You can use Worksheet C in chapter 9 to figure your limit on catch-up contributions. How amend a tax return Prev  Up  Next   Home   More Online Publications