Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How To Refile Taxes

Filing 2011 Taxes In 2013File Taxes Online Free 2011Efile TaxesFree State Tax Online Filing1040x TurbotaxI Need To File My 2011 Tax ReturnIncome Tax Form 1040ezNeed To File My 2011 TaxesCan I Efile My 2010 Taxes NowVita IrsHow To File An AmendmentTax Amend FormNeed To Amend 2010 Tax ReturnHandr BlockH&r Block TaxIrs 1040ez Form OnlineFile Only State Taxes Free2011 Tax Forms 1040 InstructionsFile ExtensionHow To File 2012 Taxes NowTax Form 1040ez InstructionsWww Free1040taxreturn ComCan I File An Amended Tax ReturnHow To Amend My Taxes OnlineFree Tax Usa 2010Instruction Booklet For 1040xFile State Tax For FreeAmended 1040ez2011 1040 Ez FormEfile Tax Extension FreeFree Tax Help For SeniorsFill Out 1040x OnlineEz TaxFederal Income Tax Forms For 2012Hrblock Com1040ez Forms PrintableFree Tax Calculator 2011File Amended Tax ReturnCan I Stillfile My 2012 Taxes OnlineWww Dfas Mil

How To Refile Taxes

How to refile taxes Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. How to refile taxes Tax questions. How to refile taxes Useful Items - You may want to see: Reminders Future developments. How to refile taxes  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. How to refile taxes irs. How to refile taxes gov/pub536. How to refile taxes Photographs of missing children. How to refile taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to refile taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to refile taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to refile taxes Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). How to refile taxes An NOL year is the year in which an NOL occurs. How to refile taxes You can use an NOL by deducting it from your income in another year or years. How to refile taxes What this publication covers. How to refile taxes   This publication discusses NOLs for individuals, estates, and trusts. How to refile taxes It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. How to refile taxes To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. How to refile taxes A loss from operating a business is the most common reason for an NOL. How to refile taxes Partnerships and S corporations generally cannot use an NOL. How to refile taxes However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. How to refile taxes Keeping records. How to refile taxes   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. How to refile taxes    You should attach all required documents to the Form 1045 or Form 1040X. How to refile taxes For details, see the instructions for Form 1045 or Form 1040X. How to refile taxes What is not covered in this publication?   The following topics are not covered in this publication. How to refile taxes Bankruptcies. How to refile taxes See Publication 908, Bankruptcy Tax Guide. How to refile taxes NOLs of corporations. How to refile taxes See Publication 542, Corporations. How to refile taxes Section references. How to refile taxes   Section references are to the Internal Revenue Code unless otherwise noted. How to refile taxes Comments and suggestions. How to refile taxes   We welcome your comments about this publication and your suggestions for future editions. How to refile taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to refile taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to refile taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to refile taxes   You can send your comments from www. How to refile taxes irs. How to refile taxes gov/formspubs/. How to refile taxes Click on “More Information. How to refile taxes ” and then on “Comment on Tax Forms and Publications. How to refile taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to refile taxes Ordering forms and publications. How to refile taxes   Visit www. How to refile taxes irs. How to refile taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to refile taxes Internal Revenue Service 1201 N. How to refile taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to refile taxes   If you have a tax question, check the information available on IRS. How to refile taxes gov or call 1-800-829-1040. How to refile taxes We cannot answer tax questions sent to either of the above addresses. How to refile taxes Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. How to refile taxes S. How to refile taxes Individual Income Tax Return 1045 Application for Tentative Refund   See How To Get Tax Help near the end of this publication for information about getting these forms. How to refile taxes Prev  Up  Next   Home   More Online Publications
Español

Contact Your Government

Contact information for U.S. government programs, departments, and agencies.

Contact USA.gov

If you have questions about USA.gov or about any other government program, please contact us. We'll answer your e-mails and phone calls in English or Spanish.

Contact the Government

If you didn't find the answers to your question in our frequently asked questions pages, please contact the government directly.

Frequently Asked Questions

  • Governmentwide FAQs  – Search our database of the 2000+ most frequently asked questions about government programs and services.
  • FAQs by Agency and Program  – Browse our directory of frequently asked question pages from agencies and programs throughout the federal government.

The How To Refile Taxes

How to refile taxes Publication 519 - Additional Material Table of Contents Appendix A—Tax Treaty Exemption Procedure for StudentsBelgium Bulgaria China, People's Republic of Cyprus Czech Republic, Estonia, Latvia, Lithuania, and Slovak Republic Egypt France Germany Iceland Indonesia Israel, Philippines and Thailand Korea, Norway, Poland, and Romania Morocco Netherlands Pakistan Portugal and Spain Slovenia and Venezuela Trinidad and Tobago Tunisia Appendix B—Tax Treaty Exemption Procedure for Teachers and ResearchersBelgium Bulgaria China, People's Republic of Commonwealth of Independent States Czech Republic and Slovak Republic Egypt, Hungary, Korea, Philippines, Poland, and Romania France Germany Greece India Indonesia Israel Italy Jamaica Luxembourg Netherlands Norway Pakistan Portugal Slovenia and Venezuela Thailand Trinidad and Tobago United Kingdom Frequently Asked Questions This section answers tax-related questions commonly asked by aliens. How to refile taxes . How to refile taxes What is the difference between a resident alien and a nonresident alien for tax purposes? . How to refile taxes What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? . How to refile taxes I am a student with an F-1 Visa. How to refile taxes I was told that I was an exempt individual. How to refile taxes Does this mean I am exempt from paying U. How to refile taxes S. How to refile taxes tax? . How to refile taxes I am a resident alien. How to refile taxes Can I claim any treaty benefits? . How to refile taxes I am a nonresident alien with no dependents. How to refile taxes I am working temporarily for a U. How to refile taxes S. How to refile taxes company. How to refile taxes What return do I file? . How to refile taxes I came to the United States on June 30th of last year. How to refile taxes I have an H-1B Visa. How to refile taxes What is my tax status, resident alien or nonresident alien? What tax return do I file? . How to refile taxes When is my Form 1040NR due? . How to refile taxes My spouse is a nonresident alien. How to refile taxes Does he need a social security number? . How to refile taxes I am a nonresident alien. How to refile taxes Can I file a joint return with my spouse? . How to refile taxes I have an H-1B Visa and my husband has an F-1 Visa. How to refile taxes We both lived in the United States all of last year and had income. How to refile taxes What kind of form should we file? Do we file separate returns or a joint return? . How to refile taxes Is a dual-resident taxpayer the same as a dual-status taxpayer? . How to refile taxes I am a nonresident alien and invested money in the U. How to refile taxes S. How to refile taxes stock market through a U. How to refile taxes S. How to refile taxes brokerage company. How to refile taxes Are the dividends and the capital gains taxable? If yes, how are they taxed? . How to refile taxes I am a nonresident alien. How to refile taxes I receive U. How to refile taxes S. How to refile taxes social security benefits. How to refile taxes Are my benefits taxable? . How to refile taxes Do I have to pay taxes on my scholarship? . How to refile taxes I am a nonresident alien. How to refile taxes Can I claim the standard deduction? . How to refile taxes I am a dual-status taxpayer. How to refile taxes Can I claim the standard deduction? . How to refile taxes I am filing Form 1040NR. How to refile taxes Can I claim itemized deductions? . How to refile taxes I am not a U. How to refile taxes S. How to refile taxes citizen. How to refile taxes What exemptions can I claim? . How to refile taxes What exemptions can I claim as a dual-status taxpayer? . How to refile taxes I am single with a dependent child. How to refile taxes I was a dual-status alien in 2013. How to refile taxes Can I claim the earned income credit on my 2013 tax return? . How to refile taxes I am a nonresident alien student. How to refile taxes Can I claim an education credit on my Form 1040NR? . How to refile taxes I am a nonresident alien, temporarily working in the U. How to refile taxes S. How to refile taxes under a J visa. How to refile taxes Am I subject to social security and Medicare taxes? . How to refile taxes I am a nonresident alien student. How to refile taxes Social security taxes were withheld from my pay in error. How to refile taxes How do I get a refund of these taxes? . How to refile taxes I am an alien who will be leaving the United States. How to refile taxes What forms do I have to file before I leave? . How to refile taxes I filed a Form 1040-C when I left the United States. How to refile taxes Do I still have to file an annual U. How to refile taxes S. How to refile taxes tax return? . How to refile taxes What is the difference between a resident alien and a nonresident alien for tax purposes? For tax purposes, an alien is an individual who is not a U. How to refile taxes S. How to refile taxes citizen. How to refile taxes Aliens are classified as resident aliens and nonresident aliens. How to refile taxes Resident aliens are taxed on their worldwide income, the same as U. How to refile taxes S. How to refile taxes citizens. How to refile taxes Nonresident aliens are taxed only on their U. How to refile taxes S. How to refile taxes source income and certain foreign source income that is effectively connected with a U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. How to refile taxes These are the same rates that apply to U. How to refile taxes S. How to refile taxes citizens and residents. How to refile taxes Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. How to refile taxes The term “exempt individual” does not refer to someone exempt from U. How to refile taxes S. How to refile taxes tax. How to refile taxes You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. How to refile taxes See chapter 1 . How to refile taxes Generally, you cannot claim tax treaty benefits as a resident alien. How to refile taxes However, there are exceptions. How to refile taxes See Effect of Tax Treaties in chapter 1. How to refile taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. How to refile taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. How to refile taxes S. How to refile taxes source income on which tax was not fully paid by the amount withheld. How to refile taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. How to refile taxes You were a dual-status alien last year. How to refile taxes As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. How to refile taxes However, for the part of the year that you were not present in the United States, you are a nonresident. How to refile taxes File Form 1040. How to refile taxes Print “Dual-Status Return” across the top. How to refile taxes Attach a statement showing your U. How to refile taxes S. How to refile taxes source income for the part of the year you were a nonresident. How to refile taxes You may use Form 1040NR as the statement. How to refile taxes Print “Dual-Status Statement” across the top. How to refile taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. How to refile taxes If you are an employee and you receive wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to refile taxes If you file for the 2013 calendar year, your return is due April 15, 2014. How to refile taxes If you are not an employee who receives wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to refile taxes For the 2013 calendar year, file your return by June 16, 2014. How to refile taxes For more information on when and where to file, see chapter 7 . How to refile taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to refile taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to refile taxes If you are a U. How to refile taxes S. How to refile taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to refile taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to refile taxes See Identification Number in chapter 5 for more information. How to refile taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to refile taxes However, nonresident aliens married to U. How to refile taxes S. How to refile taxes citizens or residents can choose to be treated as U. How to refile taxes S. How to refile taxes residents and file joint returns. How to refile taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Assuming both of you had these visas for all of last year, you are a resident alien. How to refile taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to refile taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to refile taxes Your husband must file Form 1040NR or 1040NR-EZ. How to refile taxes No. How to refile taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to refile taxes See Effect of Tax Treaties in chapter 1. How to refile taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to refile taxes See chapter 6 . How to refile taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to refile taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to refile taxes Dividends are generally taxed at a 30% (or lower treaty) rate. How to refile taxes The brokerage company or payor of the dividends should withhold this tax at source. How to refile taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to refile taxes If the capital gains and dividends are effectively connected with a U. How to refile taxes S. How to refile taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to refile taxes S. How to refile taxes citizens and residents. How to refile taxes If you are a nonresident alien, 85% of any U. How to refile taxes S. How to refile taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to refile taxes See The 30% Tax in chapter 4. How to refile taxes If you are a nonresident alien and the scholarship is not from U. How to refile taxes S. How to refile taxes sources, it is not subject to U. How to refile taxes S. How to refile taxes tax. How to refile taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to refile taxes S. How to refile taxes sources. How to refile taxes If your scholarship is from U. How to refile taxes S. How to refile taxes sources or you are a resident alien, your scholarship is subject to U. How to refile taxes S. How to refile taxes tax according to the following rules. How to refile taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to refile taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to refile taxes See Scholarships and Fellowship Grants in chapter 3 for more information. How to refile taxes If you are not a candidate for a degree, your scholarship is taxable. How to refile taxes Nonresident aliens cannot claim the standard deduction. How to refile taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to refile taxes You cannot claim the standard deduction allowed on Form 1040. How to refile taxes However, you can itemize any allowable deductions. How to refile taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to refile taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes See Itemized Deductions in chapter 5. How to refile taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to refile taxes S. How to refile taxes citizens. How to refile taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to refile taxes S. How to refile taxes tax return. How to refile taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. How to refile taxes S. How to refile taxes nationals; and for students and business apprentices from India. How to refile taxes See Exemptions in chapter 5. How to refile taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to refile taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to refile taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to refile taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to refile taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to refile taxes See chapter 6 for more information on dual-status aliens. How to refile taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to refile taxes However, if you are married and choose to file a joint return with a U. How to refile taxes S. How to refile taxes citizen or resident spouse, you may be eligible for these credits. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. How to refile taxes See Social Security and Medicare Taxes in chapter 8. How to refile taxes If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. How to refile taxes If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. How to refile taxes Do not use Form 843 to request a refund of Additional Medicare Tax. How to refile taxes See Refund of Taxes Withheld in Error in chapter 8. How to refile taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. How to refile taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How to refile taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How to refile taxes These forms are discussed in chapter 11. How to refile taxes Form 1040-C is not an annual U. How to refile taxes S. How to refile taxes income tax return. How to refile taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. How to refile taxes Chapters 5 and 7 discuss filing an annual U. How to refile taxes S. How to refile taxes income tax return. How to refile taxes . How to refile taxes What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. How to refile taxes These are the same rates that apply to U. How to refile taxes S. How to refile taxes citizens and residents. How to refile taxes Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. How to refile taxes The term “exempt individual” does not refer to someone exempt from U. How to refile taxes S. How to refile taxes tax. How to refile taxes You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. How to refile taxes See chapter 1 . How to refile taxes Generally, you cannot claim tax treaty benefits as a resident alien. How to refile taxes However, there are exceptions. How to refile taxes See Effect of Tax Treaties in chapter 1. How to refile taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. How to refile taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. How to refile taxes S. How to refile taxes source income on which tax was not fully paid by the amount withheld. How to refile taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. How to refile taxes You were a dual-status alien last year. How to refile taxes As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. How to refile taxes However, for the part of the year that you were not present in the United States, you are a nonresident. How to refile taxes File Form 1040. How to refile taxes Print “Dual-Status Return” across the top. How to refile taxes Attach a statement showing your U. How to refile taxes S. How to refile taxes source income for the part of the year you were a nonresident. How to refile taxes You may use Form 1040NR as the statement. How to refile taxes Print “Dual-Status Statement” across the top. How to refile taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. How to refile taxes If you are an employee and you receive wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to refile taxes If you file for the 2013 calendar year, your return is due April 15, 2014. How to refile taxes If you are not an employee who receives wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to refile taxes For the 2013 calendar year, file your return by June 16, 2014. How to refile taxes For more information on when and where to file, see chapter 7 . How to refile taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to refile taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to refile taxes If you are a U. How to refile taxes S. How to refile taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to refile taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to refile taxes See Identification Number in chapter 5 for more information. How to refile taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to refile taxes However, nonresident aliens married to U. How to refile taxes S. How to refile taxes citizens or residents can choose to be treated as U. How to refile taxes S. How to refile taxes residents and file joint returns. How to refile taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Assuming both of you had these visas for all of last year, you are a resident alien. How to refile taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to refile taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to refile taxes Your husband must file Form 1040NR or 1040NR-EZ. How to refile taxes No. How to refile taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to refile taxes See Effect of Tax Treaties in chapter 1. How to refile taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to refile taxes See chapter 6 . How to refile taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to refile taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to refile taxes Dividends are generally taxed at a 30% (or lower treaty) rate. How to refile taxes The brokerage company or payor of the dividends should withhold this tax at source. How to refile taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to refile taxes If the capital gains and dividends are effectively connected with a U. How to refile taxes S. How to refile taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to refile taxes S. How to refile taxes citizens and residents. How to refile taxes If you are a nonresident alien, 85% of any U. How to refile taxes S. How to refile taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to refile taxes See The 30% Tax in chapter 4. How to refile taxes If you are a nonresident alien and the scholarship is not from U. How to refile taxes S. How to refile taxes sources, it is not subject to U. How to refile taxes S. How to refile taxes tax. How to refile taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to refile taxes S. How to refile taxes sources. How to refile taxes If your scholarship is from U. How to refile taxes S. How to refile taxes sources or you are a resident alien, your scholarship is subject to U. How to refile taxes S. How to refile taxes tax according to the following rules. How to refile taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to refile taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to refile taxes See Scholarships and Fellowship Grants in chapter 3 for more information. How to refile taxes If you are not a candidate for a degree, your scholarship is taxable. How to refile taxes Nonresident aliens cannot claim the standard deduction. How to refile taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to refile taxes You cannot claim the standard deduction allowed on Form 1040. How to refile taxes However, you can itemize any allowable deductions. How to refile taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to refile taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes See Itemized Deductions in chapter 5. How to refile taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to refile taxes S. How to refile taxes citizens. How to refile taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to refile taxes S. How to refile taxes tax return. How to refile taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. How to refile taxes S. How to refile taxes nationals; and for students and business apprentices from India. How to refile taxes See Exemptions in chapter 5. How to refile taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to refile taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to refile taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to refile taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to refile taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to refile taxes See chapter 6 for more information on dual-status aliens. How to refile taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to refile taxes However, if you are married and choose to file a joint return with a U. How to refile taxes S. How to refile taxes citizen or resident spouse, you may be eligible for these credits. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. How to refile taxes See Social Security and Medicare Taxes in chapter 8. How to refile taxes If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. How to refile taxes If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. How to refile taxes Do not use Form 843 to request a refund of Additional Medicare Tax. How to refile taxes See Refund of Taxes Withheld in Error in chapter 8. How to refile taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. How to refile taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How to refile taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How to refile taxes These forms are discussed in chapter 11. How to refile taxes Form 1040-C is not an annual U. How to refile taxes S. How to refile taxes income tax return. How to refile taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. How to refile taxes Chapters 5 and 7 discuss filing an annual U. How to refile taxes S. How to refile taxes income tax return. How to refile taxes . How to refile taxes I am a student with an F-1 Visa. How to refile taxes I was told that I was an exempt individual. How to refile taxes Does this mean I am exempt from paying U. How to refile taxes S. How to refile taxes tax? The term “exempt individual” does not refer to someone exempt from U. How to refile taxes S. How to refile taxes tax. How to refile taxes You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. How to refile taxes See chapter 1 . How to refile taxes Generally, you cannot claim tax treaty benefits as a resident alien. How to refile taxes However, there are exceptions. How to refile taxes See Effect of Tax Treaties in chapter 1. How to refile taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. How to refile taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. How to refile taxes S. How to refile taxes source income on which tax was not fully paid by the amount withheld. How to refile taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. How to refile taxes You were a dual-status alien last year. How to refile taxes As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. How to refile taxes However, for the part of the year that you were not present in the United States, you are a nonresident. How to refile taxes File Form 1040. How to refile taxes Print “Dual-Status Return” across the top. How to refile taxes Attach a statement showing your U. How to refile taxes S. How to refile taxes source income for the part of the year you were a nonresident. How to refile taxes You may use Form 1040NR as the statement. How to refile taxes Print “Dual-Status Statement” across the top. How to refile taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. How to refile taxes If you are an employee and you receive wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to refile taxes If you file for the 2013 calendar year, your return is due April 15, 2014. How to refile taxes If you are not an employee who receives wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to refile taxes For the 2013 calendar year, file your return by June 16, 2014. How to refile taxes For more information on when and where to file, see chapter 7 . How to refile taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to refile taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to refile taxes If you are a U. How to refile taxes S. How to refile taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to refile taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to refile taxes See Identification Number in chapter 5 for more information. How to refile taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to refile taxes However, nonresident aliens married to U. How to refile taxes S. How to refile taxes citizens or residents can choose to be treated as U. How to refile taxes S. How to refile taxes residents and file joint returns. How to refile taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Assuming both of you had these visas for all of last year, you are a resident alien. How to refile taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to refile taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to refile taxes Your husband must file Form 1040NR or 1040NR-EZ. How to refile taxes No. How to refile taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to refile taxes See Effect of Tax Treaties in chapter 1. How to refile taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to refile taxes See chapter 6 . How to refile taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to refile taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to refile taxes Dividends are generally taxed at a 30% (or lower treaty) rate. How to refile taxes The brokerage company or payor of the dividends should withhold this tax at source. How to refile taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to refile taxes If the capital gains and dividends are effectively connected with a U. How to refile taxes S. How to refile taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to refile taxes S. How to refile taxes citizens and residents. How to refile taxes If you are a nonresident alien, 85% of any U. How to refile taxes S. How to refile taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to refile taxes See The 30% Tax in chapter 4. How to refile taxes If you are a nonresident alien and the scholarship is not from U. How to refile taxes S. How to refile taxes sources, it is not subject to U. How to refile taxes S. How to refile taxes tax. How to refile taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to refile taxes S. How to refile taxes sources. How to refile taxes If your scholarship is from U. How to refile taxes S. How to refile taxes sources or you are a resident alien, your scholarship is subject to U. How to refile taxes S. How to refile taxes tax according to the following rules. How to refile taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to refile taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to refile taxes See Scholarships and Fellowship Grants in chapter 3 for more information. How to refile taxes If you are not a candidate for a degree, your scholarship is taxable. How to refile taxes Nonresident aliens cannot claim the standard deduction. How to refile taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to refile taxes You cannot claim the standard deduction allowed on Form 1040. How to refile taxes However, you can itemize any allowable deductions. How to refile taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to refile taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes See Itemized Deductions in chapter 5. How to refile taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to refile taxes S. How to refile taxes citizens. How to refile taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to refile taxes S. How to refile taxes tax return. How to refile taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. How to refile taxes S. How to refile taxes nationals; and for students and business apprentices from India. How to refile taxes See Exemptions in chapter 5. How to refile taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to refile taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to refile taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to refile taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to refile taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to refile taxes See chapter 6 for more information on dual-status aliens. How to refile taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to refile taxes However, if you are married and choose to file a joint return with a U. How to refile taxes S. How to refile taxes citizen or resident spouse, you may be eligible for these credits. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. How to refile taxes See Social Security and Medicare Taxes in chapter 8. How to refile taxes If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. How to refile taxes If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. How to refile taxes Do not use Form 843 to request a refund of Additional Medicare Tax. How to refile taxes See Refund of Taxes Withheld in Error in chapter 8. How to refile taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. How to refile taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How to refile taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How to refile taxes These forms are discussed in chapter 11. How to refile taxes Form 1040-C is not an annual U. How to refile taxes S. How to refile taxes income tax return. How to refile taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. How to refile taxes Chapters 5 and 7 discuss filing an annual U. How to refile taxes S. How to refile taxes income tax return. How to refile taxes . How to refile taxes I am a resident alien. How to refile taxes Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. How to refile taxes However, there are exceptions. How to refile taxes See Effect of Tax Treaties in chapter 1. How to refile taxes See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. How to refile taxes You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. How to refile taxes S. How to refile taxes source income on which tax was not fully paid by the amount withheld. How to refile taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. How to refile taxes You were a dual-status alien last year. How to refile taxes As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. How to refile taxes However, for the part of the year that you were not present in the United States, you are a nonresident. How to refile taxes File Form 1040. How to refile taxes Print “Dual-Status Return” across the top. How to refile taxes Attach a statement showing your U. How to refile taxes S. How to refile taxes source income for the part of the year you were a nonresident. How to refile taxes You may use Form 1040NR as the statement. How to refile taxes Print “Dual-Status Statement” across the top. How to refile taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. How to refile taxes If you are an employee and you receive wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to refile taxes If you file for the 2013 calendar year, your return is due April 15, 2014. How to refile taxes If you are not an employee who receives wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to refile taxes For the 2013 calendar year, file your return by June 16, 2014. How to refile taxes For more information on when and where to file, see chapter 7 . How to refile taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to refile taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to refile taxes If you are a U. How to refile taxes S. How to refile taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to refile taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to refile taxes See Identification Number in chapter 5 for more information. How to refile taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to refile taxes However, nonresident aliens married to U. How to refile taxes S. How to refile taxes citizens or residents can choose to be treated as U. How to refile taxes S. How to refile taxes residents and file joint returns. How to refile taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Assuming both of you had these visas for all of last year, you are a resident alien. How to refile taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to refile taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to refile taxes Your husband must file Form 1040NR or 1040NR-EZ. How to refile taxes No. How to refile taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to refile taxes See Effect of Tax Treaties in chapter 1. How to refile taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to refile taxes See chapter 6 . How to refile taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to refile taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to refile taxes Dividends are generally taxed at a 30% (or lower treaty) rate. How to refile taxes The brokerage company or payor of the dividends should withhold this tax at source. How to refile taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to refile taxes If the capital gains and dividends are effectively connected with a U. How to refile taxes S. How to refile taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to refile taxes S. How to refile taxes citizens and residents. How to refile taxes If you are a nonresident alien, 85% of any U. How to refile taxes S. How to refile taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to refile taxes See The 30% Tax in chapter 4. How to refile taxes If you are a nonresident alien and the scholarship is not from U. How to refile taxes S. How to refile taxes sources, it is not subject to U. How to refile taxes S. How to refile taxes tax. How to refile taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to refile taxes S. How to refile taxes sources. How to refile taxes If your scholarship is from U. How to refile taxes S. How to refile taxes sources or you are a resident alien, your scholarship is subject to U. How to refile taxes S. How to refile taxes tax according to the following rules. How to refile taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to refile taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to refile taxes See Scholarships and Fellowship Grants in chapter 3 for more information. How to refile taxes If you are not a candidate for a degree, your scholarship is taxable. How to refile taxes Nonresident aliens cannot claim the standard deduction. How to refile taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to refile taxes You cannot claim the standard deduction allowed on Form 1040. How to refile taxes However, you can itemize any allowable deductions. How to refile taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to refile taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes See Itemized Deductions in chapter 5. How to refile taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to refile taxes S. How to refile taxes citizens. How to refile taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to refile taxes S. How to refile taxes tax return. How to refile taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. How to refile taxes S. How to refile taxes nationals; and for students and business apprentices from India. How to refile taxes See Exemptions in chapter 5. How to refile taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to refile taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to refile taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to refile taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to refile taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to refile taxes See chapter 6 for more information on dual-status aliens. How to refile taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to refile taxes However, if you are married and choose to file a joint return with a U. How to refile taxes S. How to refile taxes citizen or resident spouse, you may be eligible for these credits. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. How to refile taxes See Social Security and Medicare Taxes in chapter 8. How to refile taxes If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. How to refile taxes If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. How to refile taxes Do not use Form 843 to request a refund of Additional Medicare Tax. How to refile taxes See Refund of Taxes Withheld in Error in chapter 8. How to refile taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. How to refile taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How to refile taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How to refile taxes These forms are discussed in chapter 11. How to refile taxes Form 1040-C is not an annual U. How to refile taxes S. How to refile taxes income tax return. How to refile taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. How to refile taxes Chapters 5 and 7 discuss filing an annual U. How to refile taxes S. How to refile taxes income tax return. How to refile taxes . How to refile taxes I am a nonresident alien with no dependents. How to refile taxes I am working temporarily for a U. How to refile taxes S. How to refile taxes company. How to refile taxes What return do I file? You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. How to refile taxes S. How to refile taxes source income on which tax was not fully paid by the amount withheld. How to refile taxes You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. How to refile taxes You were a dual-status alien last year. How to refile taxes As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. How to refile taxes However, for the part of the year that you were not present in the United States, you are a nonresident. How to refile taxes File Form 1040. How to refile taxes Print “Dual-Status Return” across the top. How to refile taxes Attach a statement showing your U. How to refile taxes S. How to refile taxes source income for the part of the year you were a nonresident. How to refile taxes You may use Form 1040NR as the statement. How to refile taxes Print “Dual-Status Statement” across the top. How to refile taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. How to refile taxes If you are an employee and you receive wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to refile taxes If you file for the 2013 calendar year, your return is due April 15, 2014. How to refile taxes If you are not an employee who receives wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to refile taxes For the 2013 calendar year, file your return by June 16, 2014. How to refile taxes For more information on when and where to file, see chapter 7 . How to refile taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to refile taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to refile taxes If you are a U. How to refile taxes S. How to refile taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to refile taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to refile taxes See Identification Number in chapter 5 for more information. How to refile taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to refile taxes However, nonresident aliens married to U. How to refile taxes S. How to refile taxes citizens or residents can choose to be treated as U. How to refile taxes S. How to refile taxes residents and file joint returns. How to refile taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Assuming both of you had these visas for all of last year, you are a resident alien. How to refile taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to refile taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to refile taxes Your husband must file Form 1040NR or 1040NR-EZ. How to refile taxes No. How to refile taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to refile taxes See Effect of Tax Treaties in chapter 1. How to refile taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to refile taxes See chapter 6 . How to refile taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to refile taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to refile taxes Dividends are generally taxed at a 30% (or lower treaty) rate. How to refile taxes The brokerage company or payor of the dividends should withhold this tax at source. How to refile taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to refile taxes If the capital gains and dividends are effectively connected with a U. How to refile taxes S. How to refile taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to refile taxes S. How to refile taxes citizens and residents. How to refile taxes If you are a nonresident alien, 85% of any U. How to refile taxes S. How to refile taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to refile taxes See The 30% Tax in chapter 4. How to refile taxes If you are a nonresident alien and the scholarship is not from U. How to refile taxes S. How to refile taxes sources, it is not subject to U. How to refile taxes S. How to refile taxes tax. How to refile taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to refile taxes S. How to refile taxes sources. How to refile taxes If your scholarship is from U. How to refile taxes S. How to refile taxes sources or you are a resident alien, your scholarship is subject to U. How to refile taxes S. How to refile taxes tax according to the following rules. How to refile taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to refile taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to refile taxes See Scholarships and Fellowship Grants in chapter 3 for more information. How to refile taxes If you are not a candidate for a degree, your scholarship is taxable. How to refile taxes Nonresident aliens cannot claim the standard deduction. How to refile taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to refile taxes You cannot claim the standard deduction allowed on Form 1040. How to refile taxes However, you can itemize any allowable deductions. How to refile taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to refile taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes See Itemized Deductions in chapter 5. How to refile taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to refile taxes S. How to refile taxes citizens. How to refile taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to refile taxes S. How to refile taxes tax return. How to refile taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. How to refile taxes S. How to refile taxes nationals; and for students and business apprentices from India. How to refile taxes See Exemptions in chapter 5. How to refile taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to refile taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to refile taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to refile taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to refile taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to refile taxes See chapter 6 for more information on dual-status aliens. How to refile taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to refile taxes However, if you are married and choose to file a joint return with a U. How to refile taxes S. How to refile taxes citizen or resident spouse, you may be eligible for these credits. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. How to refile taxes See Social Security and Medicare Taxes in chapter 8. How to refile taxes If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. How to refile taxes If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. How to refile taxes Do not use Form 843 to request a refund of Additional Medicare Tax. How to refile taxes See Refund of Taxes Withheld in Error in chapter 8. How to refile taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. How to refile taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How to refile taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How to refile taxes These forms are discussed in chapter 11. How to refile taxes Form 1040-C is not an annual U. How to refile taxes S. How to refile taxes income tax return. How to refile taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. How to refile taxes Chapters 5 and 7 discuss filing an annual U. How to refile taxes S. How to refile taxes income tax return. How to refile taxes . How to refile taxes I came to the United States on June 30th of last year. How to refile taxes I have an H-1B Visa. How to refile taxes What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. How to refile taxes As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. How to refile taxes However, for the part of the year that you were not present in the United States, you are a nonresident. How to refile taxes File Form 1040. How to refile taxes Print “Dual-Status Return” across the top. How to refile taxes Attach a statement showing your U. How to refile taxes S. How to refile taxes source income for the part of the year you were a nonresident. How to refile taxes You may use Form 1040NR as the statement. How to refile taxes Print “Dual-Status Statement” across the top. How to refile taxes See First Year of Residency in chapter 1 for rules on determining your residency starting date. How to refile taxes If you are an employee and you receive wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to refile taxes If you file for the 2013 calendar year, your return is due April 15, 2014. How to refile taxes If you are not an employee who receives wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to refile taxes For the 2013 calendar year, file your return by June 16, 2014. How to refile taxes For more information on when and where to file, see chapter 7 . How to refile taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to refile taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to refile taxes If you are a U. How to refile taxes S. How to refile taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to refile taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to refile taxes See Identification Number in chapter 5 for more information. How to refile taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to refile taxes However, nonresident aliens married to U. How to refile taxes S. How to refile taxes citizens or residents can choose to be treated as U. How to refile taxes S. How to refile taxes residents and file joint returns. How to refile taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Assuming both of you had these visas for all of last year, you are a resident alien. How to refile taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to refile taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to refile taxes Your husband must file Form 1040NR or 1040NR-EZ. How to refile taxes No. How to refile taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to refile taxes See Effect of Tax Treaties in chapter 1. How to refile taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to refile taxes See chapter 6 . How to refile taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to refile taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to refile taxes Dividends are generally taxed at a 30% (or lower treaty) rate. How to refile taxes The brokerage company or payor of the dividends should withhold this tax at source. How to refile taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to refile taxes If the capital gains and dividends are effectively connected with a U. How to refile taxes S. How to refile taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to refile taxes S. How to refile taxes citizens and residents. How to refile taxes If you are a nonresident alien, 85% of any U. How to refile taxes S. How to refile taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to refile taxes See The 30% Tax in chapter 4. How to refile taxes If you are a nonresident alien and the scholarship is not from U. How to refile taxes S. How to refile taxes sources, it is not subject to U. How to refile taxes S. How to refile taxes tax. How to refile taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to refile taxes S. How to refile taxes sources. How to refile taxes If your scholarship is from U. How to refile taxes S. How to refile taxes sources or you are a resident alien, your scholarship is subject to U. How to refile taxes S. How to refile taxes tax according to the following rules. How to refile taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to refile taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to refile taxes See Scholarships and Fellowship Grants in chapter 3 for more information. How to refile taxes If you are not a candidate for a degree, your scholarship is taxable. How to refile taxes Nonresident aliens cannot claim the standard deduction. How to refile taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to refile taxes You cannot claim the standard deduction allowed on Form 1040. How to refile taxes However, you can itemize any allowable deductions. How to refile taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to refile taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes See Itemized Deductions in chapter 5. How to refile taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to refile taxes S. How to refile taxes citizens. How to refile taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to refile taxes S. How to refile taxes tax return. How to refile taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. How to refile taxes S. How to refile taxes nationals; and for students and business apprentices from India. How to refile taxes See Exemptions in chapter 5. How to refile taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to refile taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to refile taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to refile taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to refile taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to refile taxes See chapter 6 for more information on dual-status aliens. How to refile taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to refile taxes However, if you are married and choose to file a joint return with a U. How to refile taxes S. How to refile taxes citizen or resident spouse, you may be eligible for these credits. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. How to refile taxes See Social Security and Medicare Taxes in chapter 8. How to refile taxes If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. How to refile taxes If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. How to refile taxes Do not use Form 843 to request a refund of Additional Medicare Tax. How to refile taxes See Refund of Taxes Withheld in Error in chapter 8. How to refile taxes Before leaving the United States, aliens generally must obtain a certificate of compliance. How to refile taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How to refile taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How to refile taxes These forms are discussed in chapter 11. How to refile taxes Form 1040-C is not an annual U. How to refile taxes S. How to refile taxes income tax return. How to refile taxes If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. How to refile taxes Chapters 5 and 7 discuss filing an annual U. How to refile taxes S. How to refile taxes income tax return. How to refile taxes . How to refile taxes When is my Form 1040NR due? If you are an employee and you receive wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. How to refile taxes If you file for the 2013 calendar year, your return is due April 15, 2014. How to refile taxes If you are not an employee who receives wages subject to U. How to refile taxes S. How to refile taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to refile taxes For the 2013 calendar year, file your return by June 16, 2014. How to refile taxes For more information on when and where to file, see chapter 7 . How to refile taxes A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. How to refile taxes If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). How to refile taxes If you are a U. How to refile taxes S. How to refile taxes citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. How to refile taxes Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. How to refile taxes See Identification Number in chapter 5 for more information. How to refile taxes Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. How to refile taxes However, nonresident aliens married to U. How to refile taxes S. How to refile taxes citizens or residents can choose to be treated as U. How to refile taxes S. How to refile taxes residents and file joint returns. How to refile taxes For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Assuming both of you had these visas for all of last year, you are a resident alien. How to refile taxes Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. How to refile taxes You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. How to refile taxes Your husband must file Form 1040NR or 1040NR-EZ. How to refile taxes No. How to refile taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How to refile taxes See Effect of Tax Treaties in chapter 1. How to refile taxes You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. How to refile taxes See chapter 6 . How to refile taxes The following rules apply if the dividends and capital gains are not effectively connected with a U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. How to refile taxes See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. How to refile taxes Dividends are generally taxed at a 30% (or lower treaty) rate. How to refile taxes The brokerage company or payor of the dividends should withhold this tax at source. How to refile taxes If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. How to refile taxes If the capital gains and dividends are effectively connected with a U. How to refile taxes S. How to refile taxes trade or business, they are taxed according to the same rules and at the same rates that apply to U. How to refile taxes S. How to refile taxes citizens and residents. How to refile taxes If you are a nonresident alien, 85% of any U. How to refile taxes S. How to refile taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. How to refile taxes See The 30% Tax in chapter 4. How to refile taxes If you are a nonresident alien and the scholarship is not from U. How to refile taxes S. How to refile taxes sources, it is not subject to U. How to refile taxes S. How to refile taxes tax. How to refile taxes See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. How to refile taxes S. How to refile taxes sources. How to refile taxes If your scholarship is from U. How to refile taxes S. How to refile taxes sources or you are a resident alien, your scholarship is subject to U. How to refile taxes S. How to refile taxes tax according to the following rules. How to refile taxes If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. How to refile taxes However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. How to refile taxes See Scholarships and Fellowship Grants in chapter 3 for more information. How to refile taxes If you are not a candidate for a degree, your scholarship is taxable. How to refile taxes Nonresident aliens cannot claim the standard deduction. How to refile taxes However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. How to refile taxes You cannot claim the standard deduction allowed on Form 1040. How to refile taxes However, you can itemize any allowable deductions. How to refile taxes Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to refile taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to refile taxes S. How to refile taxes trade or business. How to refile taxes See Itemized Deductions in chapter 5. How to refile taxes Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to refile taxes S. How to refile taxes citizens. How to refile taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to refile taxes S. How to refile taxes tax return. How to refile taxes There are special rules for residents of Mexico, Canada, and South Korea; for U. How to refile taxes S. How to refile taxes nationals; and for students and business apprentices from India. How to refile taxes See Exemptions in chapter 5. How to refile taxes As a dual-status taxpayer, you usually will be able to claim your own personal exemption. How to refile taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. How to refile taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. How to refile taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. How to refile taxes If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. How to refile taxes See chapter 6 for more information on dual-status aliens. How to refile taxes If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to refile taxes However, if you are married and choose to file a joint return with a U. How to refile taxes S. How to refile taxes citizen or resident spouse, you may be eligible for these credits. How to refile taxes See Nonresident Spouse Treated as a Resident in chapter 1. How to refile taxes Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose