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Income Taxes

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Income Taxes

Income taxes Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Income taxes Filing options when no return is required. Income taxes What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Income taxes Claim for refund process. Income taxes How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Income taxes The worker is your employee if you can control not only what work is done, but how it is done. Income taxes If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Income taxes It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Income taxes Example. Income taxes You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Income taxes Betty follows your specific instructions about household and child care duties. Income taxes You provide the household equipment and supplies that Betty needs to do her work. Income taxes Betty is your household employee. Income taxes Household work. Income taxes   Household work is work done in or around your home. Income taxes Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Income taxes Workers who are not your employees. Income taxes   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Income taxes A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Income taxes   A worker who performs child care services for you in his or her home generally is not your employee. Income taxes   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Income taxes Example. Income taxes You made an agreement with John Peters to care for your lawn. Income taxes John runs a lawn care business and offers his services to the general public. Income taxes He provides his own tools and supplies, and he hires and pays any helpers he needs. Income taxes Neither John nor his helpers are your household employees. Income taxes More information. Income taxes   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Income taxes Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Income taxes When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Income taxes S. Income taxes Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Income taxes No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Income taxes You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Income taxes Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Income taxes You should keep the completed Form I-9 in your own records. Income taxes Do not submit it to the IRS, the USCIS, or any other government or other entity. Income taxes The form must be kept available for review upon notice by an authorized U. Income taxes S. Income taxes Government official. Income taxes Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Income taxes Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Income taxes uscis. Income taxes gov. Income taxes If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Income taxes You also can visit the USCIS website at www. Income taxes uscis. Income taxes gov to get Form I-9. Income taxes For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Income taxes Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Income taxes To find out, read Table 1. Income taxes You do not need to withhold federal income tax from your household employee's wages. Income taxes But if your employee asks you to withhold it, you can. Income taxes See Do You Need To Withhold Federal Income Tax, later. Income taxes If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Income taxes If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Income taxes The rest of this publication does not apply to you. Income taxes State employment taxes. Income taxes   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Income taxes For a list of state unemployment tax agencies, visit the U. Income taxes S. Income taxes Department of Labor's website at www. Income taxes workforcesecurity. Income taxes doleta. Income taxes gov/unemploy/agencies. Income taxes asp. Income taxes You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Income taxes    Table 1. Income taxes Do You Need To Pay Employment Taxes? IF you . Income taxes . Income taxes . Income taxes THEN you need to . Income taxes . Income taxes . Income taxes A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Income taxes Withhold and pay social security and Medicare taxes. Income taxes The taxes are 15. Income taxes 3%1 of cash wages. Income taxes Your employee's share is 7. Income taxes 65%1. Income taxes   (You can choose to pay it yourself and not withhold it. Income taxes ) Your share is 7. Income taxes 65%. Income taxes   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Income taxes B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Income taxes Pay federal unemployment tax. Income taxes The tax is 6% of cash wages. Income taxes Wages over $7,000 a year per employee are not taxed. Income taxes You also may owe state unemployment tax. Income taxes   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Income taxes 1In addition to withholding Medicare tax at 1. Income taxes 45%, you must withhold a 0. Income taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Income taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Income taxes Additional Medicare Tax is only imposed on the employee. Income taxes There is no employer share of Additional Medicare Tax. Income taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Income taxes Note. Income taxes If neither A nor B above applies, you do not need to pay any federal employment taxes. Income taxes But you may still need to pay state employment taxes. Income taxes Table 2. Income taxes Household Employer's Checklist You may need to do the following things when you have a household employee. Income taxes   When you hire a household employee: □ Find out if the person can legally work in the United States. Income taxes  □ Find out if you need to pay state taxes. Income taxes When you pay your household employee: □ Withhold social security and Medicare taxes. Income taxes  □ Withhold federal income tax. Income taxes  □ Decide how you will make tax payments. Income taxes  □ Keep records. Income taxes By February 2, 2015: □ Get an employer identification number (EIN). Income taxes  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Income taxes By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Income taxes By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Income taxes  If you do not have to file a return, file Schedule H by itself. Income taxes Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Income taxes The Medicare tax pays for hospital insurance. Income taxes Both you and your household employee may owe social security and Medicare taxes. Income taxes Your share is 7. Income taxes 65% (6. Income taxes 2% for social security tax and 1. Income taxes 45% for Medicare tax) of the employee's social security and Medicare wages. Income taxes Your employee's share is also 7. Income taxes 65% (6. Income taxes 2% for social security tax and 1. Income taxes 45% for Medicare tax). Income taxes In addition to withholding Medicare tax at 1. Income taxes 45%, you must withhold a 0. Income taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Income taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Income taxes Additional Medicare Tax is only imposed on the employee. Income taxes There is no employer share of Additional Medicare Tax. Income taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Income taxes For more information on Additional Medicare Tax, visit IRS. Income taxes gov and enter “Additional Medicare Tax” in the search box. Income taxes Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Income taxes You are responsible for payment of your employee's share of the taxes as well as your own. Income taxes You can either withhold your employee's share from the employee's wages or pay it from your own funds. Income taxes If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Income taxes Pay the taxes as discussed under How Do You Make Tax Payments, later. Income taxes Also, see What Forms Must You File, later. Income taxes Social security and Medicare wages. Income taxes   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Income taxes   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Income taxes However, any noncash wages you pay do not count as social security and Medicare wages. Income taxes   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Income taxes Cash wages. Income taxes   Cash wages include wages you pay by check, money order, etc. Income taxes Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Income taxes However, cash you give your employee in place of these items is included in cash wages. Income taxes State disability payments treated as wages. Income taxes   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Income taxes For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Income taxes Wages not counted. Income taxes   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Income taxes Your spouse. Income taxes Your child who is under the age of 21. Income taxes Your parent. Income taxes Exception: Count these wages if both the following conditions apply. Income taxes Your parent cares for your child who is either of the following. Income taxes Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Income taxes Your marital status is one of the following. Income taxes You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Income taxes An employee who is under the age of 18 at any time during the year. Income taxes Exception: Count these wages if providing household services is the employee's principal occupation. Income taxes If the employee is a student, providing household services is not considered to be his or her principal occupation. Income taxes Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Income taxes Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Income taxes If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Income taxes A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Income taxes If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Income taxes If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Income taxes See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Income taxes Withholding the employee's share. Income taxes   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Income taxes However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Income taxes   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Income taxes If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Income taxes   Withhold 7. Income taxes 65% (6. Income taxes 2% for social security tax and 1. Income taxes 45% for Medicare tax) from each payment of social security and Medicare wages. Income taxes Generally, you can use Table 3 to figure the proper amount to withhold. Income taxes You will pay the amount withheld to the IRS with your share of the taxes. Income taxes Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Income taxes Table 3. Income taxes Employee Social Security (6. Income taxes 2%) and Medicare (1. Income taxes 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Income taxes ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Income taxes For example, on a wage payment of $180, the employee social security tax is $11. Income taxes 16 ($6. Income taxes 20 tax on $100 plus $4. Income taxes 96 on $80 wages). Income taxes The employee Medicare tax is $2. Income taxes 61 ($1. Income taxes 45 tax on $100 plus $1. Income taxes 16 on $80 wages). Income taxes If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Income taxes 00 . Income taxes $ . Income taxes 06 $ . Income taxes 01 $ 51. Income taxes 00 . Income taxes $ 3. Income taxes 16 $ . Income taxes 74 2. Income taxes 00 . Income taxes . Income taxes 12 . Income taxes 03 52. Income taxes 00 . Income taxes 3. Income taxes 22 . Income taxes 75 3. Income taxes 00 . Income taxes . Income taxes 19 . Income taxes 04 53. Income taxes 00 . Income taxes 3. Income taxes 29 . Income taxes 77 4. Income taxes 00 . Income taxes . Income taxes 25 . Income taxes 06 54. Income taxes 00 . Income taxes 3. Income taxes 35 . Income taxes 78 5. Income taxes 00 . Income taxes . Income taxes 31 . Income taxes 07 55. Income taxes 00 . Income taxes 3. Income taxes 41 . Income taxes 80 6. Income taxes 00 . Income taxes . Income taxes 37 . Income taxes 09 56. Income taxes 00 . Income taxes 3. Income taxes 47 . Income taxes 81 7. Income taxes 00 . Income taxes . Income taxes 43 . Income taxes 10 57. Income taxes 00 . Income taxes 3. Income taxes 53 . Income taxes 83 8. Income taxes 00 . Income taxes . Income taxes 50 . Income taxes 12 58. Income taxes 00 . Income taxes 3. Income taxes 60 . Income taxes 84 9. Income taxes 00 . Income taxes . Income taxes 56 . Income taxes 13 59. Income taxes 00 . Income taxes 3. Income taxes 66 . Income taxes 86 10. Income taxes 00 . Income taxes . Income taxes 62 . Income taxes 15 60. Income taxes 00 . Income taxes 3. Income taxes 72 . Income taxes 87 11. Income taxes 00 . Income taxes . Income taxes 68 . Income taxes 16 61. Income taxes 00 . Income taxes 3. Income taxes 78 . Income taxes 88 12. Income taxes 00 . Income taxes . Income taxes 74 . Income taxes 17 62. Income taxes 00 . Income taxes 3. Income taxes 84 . Income taxes 90 13. Income taxes 00 . Income taxes . Income taxes 81 . Income taxes 19 63. Income taxes 00 . Income taxes 3. Income taxes 91 . Income taxes 91 14. Income taxes 00 . Income taxes . Income taxes 87 . Income taxes 20 64. Income taxes 00 . Income taxes 3. Income taxes 97 . Income taxes 93 15. Income taxes 00 . Income taxes . Income taxes 93 . Income taxes 22 65. Income taxes 00 . Income taxes 4. Income taxes 03 . Income taxes 94 16. Income taxes 00 . Income taxes . Income taxes 99 . Income taxes 23 66. Income taxes 00 . Income taxes 4. Income taxes 09 . Income taxes 96 17. Income taxes 00 . Income taxes 1. Income taxes 05 . Income taxes 25 67. Income taxes 00 . Income taxes 4. Income taxes 15 . Income taxes 97 18. Income taxes 00 . Income taxes 1. Income taxes 12 . Income taxes 26 68. Income taxes 00 . Income taxes 4. Income taxes 22 . Income taxes 99 19. Income taxes 00 . Income taxes 1. Income taxes 18 . Income taxes 28 69. Income taxes 00 . Income taxes 4. Income taxes 28 1. Income taxes 00 20. Income taxes 00 . Income taxes 1. Income taxes 24 . Income taxes 29 70. Income taxes 00 . Income taxes 4. Income taxes 34 1. Income taxes 02 21. Income taxes 00 . Income taxes 1. Income taxes 30 . Income taxes 30 71. Income taxes 00 . Income taxes 4. Income taxes 40 1. Income taxes 03 22. Income taxes 00 . Income taxes 1. Income taxes 36 . Income taxes 32 72. Income taxes 00 . Income taxes 4. Income taxes 46 1. Income taxes 04 23. Income taxes 00 . Income taxes 1. Income taxes 43 . Income taxes 33 73. Income taxes 00 . Income taxes 4. Income taxes 53 1. Income taxes 06 24. Income taxes 00 . Income taxes 1. Income taxes 49 . Income taxes 35 74. Income taxes 00 . Income taxes 4. Income taxes 59 1. Income taxes 07 25. Income taxes 00 . Income taxes 1. Income taxes 55 . Income taxes 36 75. Income taxes 00 . Income taxes 4. Income taxes 65 1. Income taxes 09 26. Income taxes 00 . Income taxes 1. Income taxes 61 . Income taxes 38 76. Income taxes 00 . Income taxes 4. Income taxes 71 1. Income taxes 10 27. Income taxes 00 . Income taxes 1. Income taxes 67 . Income taxes 39 77. Income taxes 00 . Income taxes 4. Income taxes 77 1. Income taxes 12 28. Income taxes 00 . Income taxes 1. Income taxes 74 . Income taxes 41 78. Income taxes 00 . Income taxes 4. Income taxes 84 1. Income taxes 13 29. Income taxes 00 . Income taxes 1. Income taxes 80 . Income taxes 42 79. Income taxes 00 . Income taxes 4. Income taxes 90 1. Income taxes 15 30. Income taxes 00 . Income taxes 1. Income taxes 86 . Income taxes 44 80. Income taxes 00 . Income taxes 4. Income taxes 96 1. Income taxes 16 31. Income taxes 00 . Income taxes 1. Income taxes 92 . Income taxes 45 81. Income taxes 00 . Income taxes 5. Income taxes 02 1. Income taxes 17 32. Income taxes 00 . Income taxes 1. Income taxes 98 . Income taxes 46 82. Income taxes 00 . Income taxes 5. Income taxes 08 1. Income taxes 19 33. Income taxes 00 . Income taxes 2. Income taxes 05 . Income taxes 48 83. Income taxes 00 . Income taxes 5. Income taxes 15 1. Income taxes 20 34. Income taxes 00 . Income taxes 2. Income taxes 11 . Income taxes 49 84. Income taxes 00 . Income taxes 5. Income taxes 21 1. Income taxes 22 35. Income taxes 00 . Income taxes 2. Income taxes 17 . Income taxes 51 85. Income taxes 00 . Income taxes 5. Income taxes 27 1. Income taxes 23 36. Income taxes 00 . Income taxes 2. Income taxes 23 . Income taxes 52 86. Income taxes 00 . Income taxes 5. Income taxes 33 1. Income taxes 25 37. Income taxes 00 . Income taxes 2. Income taxes 29 . Income taxes 54 87. Income taxes 00 . Income taxes 5. Income taxes 39 1. Income taxes 26 38. Income taxes 00 . Income taxes 2. Income taxes 36 . Income taxes 55 88. Income taxes 00 . Income taxes 5. Income taxes 46 1. Income taxes 28 39. Income taxes 00 . Income taxes 2. Income taxes 42 . Income taxes 57 89. Income taxes 00 . Income taxes 5. Income taxes 52 1. Income taxes 29 40. Income taxes 00 . Income taxes 2. Income taxes 48 . Income taxes 58 90. Income taxes 00 . Income taxes 5. Income taxes 58 1. Income taxes 31 41. Income taxes 00 . Income taxes 2. Income taxes 54 . Income taxes 59 91. Income taxes 00 . Income taxes 5. Income taxes 64 1. Income taxes 32 42. Income taxes 00 . Income taxes 2. Income taxes 60 . Income taxes 61 92. Income taxes 00 . Income taxes 5. Income taxes 70 1. Income taxes 33 43. Income taxes 00 . Income taxes 2. Income taxes 67 . Income taxes 62 93. Income taxes 00 . Income taxes 5. Income taxes 77 1. Income taxes 35 44. Income taxes 00 . Income taxes 2. Income taxes 73 . Income taxes 64 94. Income taxes 00 . Income taxes 5. Income taxes 83 1. Income taxes 36 45. Income taxes 00 . Income taxes 2. Income taxes 79 . Income taxes 65 95. Income taxes 00 . Income taxes 5. Income taxes 89 1. Income taxes 38 46. Income taxes 00 . Income taxes 2. Income taxes 85 . Income taxes 67 96. Income taxes 00 . Income taxes 5. Income taxes 95 1. Income taxes 39 47. Income taxes 00 . Income taxes 2. Income taxes 91 . Income taxes 68 97. Income taxes 00 . Income taxes 6. Income taxes 01 1. Income taxes 41 48. Income taxes 00 . Income taxes 2. Income taxes 98 . Income taxes 70 98. Income taxes 00 . Income taxes 6. Income taxes 08 1. Income taxes 42 49. Income taxes 00 . Income taxes 3. Income taxes 04 . Income taxes 71 99. Income taxes 00 . Income taxes 6. Income taxes 14 1. Income taxes 44 50. Income taxes 00 . Income taxes 3. Income taxes 10 . Income taxes 73 100. Income taxes 00 . Income taxes 6. Income taxes 20 1. Income taxes 45 1In addition to withholding Medicare tax at 1. Income taxes 45%, you must withhold a 0. Income taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Income taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Income taxes Additional Medicare Tax is only imposed on the employee. Income taxes There is no employer share of Additional Medicare Tax. Income taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Income taxes   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Income taxes If you withhold too much, you should repay the employee. Income taxes    In addition to withholding Medicare tax at 1. Income taxes 45%, you must withhold a 0. Income taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Income taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Income taxes Additional Medicare Tax is only imposed on the employee. Income taxes There is no employer share of Additional Medicare Tax. Income taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Income taxes For more information on Additional Medicare Tax, visit IRS. Income taxes gov and enter “Additional Medicare Tax” in the search box. Income taxes Example. Income taxes On February 13, 2014, Mary Brown hired Jane R. Income taxes Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Income taxes Jane worked for the remainder of the year (a total of 46 weeks). Income taxes Mary did not give Jane a Form W-4 to request federal or state tax withholding. Income taxes The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Income taxes See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Income taxes Total cash wages paid to Jane $2,300. Income taxes 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Income taxes 60 ($2,300 x 6. Income taxes 2% (. Income taxes 062))         Medicare tax $33. Income taxes 35       ($2,300 x 1. Income taxes 45% (. Income taxes 0145)) Mary's share of:     Social security tax $142. Income taxes 60  ($2,300 x 6. Income taxes 2% (. Income taxes 062))           Medicare tax $33. Income taxes 35  ($2,300 x 1. Income taxes 45% (. Income taxes 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Income taxes 00   Box 4: Social security tax withheld 142. Income taxes 60   Box 6: Medicare tax withheld 33. Income taxes 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Income taxes Not withholding the employee's share. Income taxes   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Income taxes The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Income taxes However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Income taxes Example. Income taxes In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Income taxes You expect to pay your employee $1,900 or more for the year. Income taxes You decide to pay your employee's share of social security and Medicare taxes from your own funds. Income taxes You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Income taxes For social security and Medicare tax purposes, your employee's wages each payday are $100. Income taxes For each wage payment, you will pay $15. Income taxes 30 when you pay the taxes. Income taxes This is $7. Income taxes 65 ($6. Income taxes 20 for social security tax + $1. Income taxes 45 for Medicare tax) to cover your employee's share plus $7. Income taxes 65 ($6. Income taxes 20 for social security tax + $1. Income taxes 45 for Medicare tax) for your share. Income taxes For income tax purposes, your employee's wages each payday are $107. Income taxes 65 ($100 + the $7. Income taxes 65 you will pay to cover your employee's share of social security and Medicare taxes). Income taxes Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Income taxes Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Income taxes Or, you may owe only the FUTA tax or only the state unemployment tax. Income taxes To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Income taxes For a list of state unemployment tax agencies, visit the U. Income taxes S. Income taxes Department of Labor's website at www. Income taxes workforcesecurity. Income taxes doleta. Income taxes gov/unemploy/agencies. Income taxes asp. Income taxes You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Income taxes The FUTA tax is 6. Income taxes 0% of your employee's FUTA wages. Income taxes However, you may be able to take a credit of up to 5. Income taxes 4% against the FUTA tax, resulting in a net tax rate of 0. Income taxes 6%. Income taxes Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Income taxes The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Income taxes (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Income taxes ) Note. Income taxes   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Income taxes The term “legal holiday” means any legal holiday in the District of Columbia. Income taxes Pay the tax as discussed under How Do You Make Tax Payments, later. Income taxes Also, see What Forms Must You File, later. Income taxes Note. Income taxes   The 5. Income taxes 4% credit is reduced for wages paid in a credit reduction state. Income taxes See the Instructions for Schedule H (Form 1040). Income taxes Do not withhold the FUTA tax from your employee's wages. Income taxes You must pay it from your own funds. Income taxes FUTA wages. Income taxes   Figure the FUTA tax on the FUTA wages you pay. Income taxes If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Income taxes (A calendar quarter is January through March, April through June, July through September, or October through December. Income taxes ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Income taxes For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Income taxes Wages not counted. Income taxes   Do not count wages you pay to any of the following individuals as FUTA wages. Income taxes Your spouse. Income taxes Your child who is under the age of 21. Income taxes Your parent. Income taxes Credit for 2013. Income taxes   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Income taxes Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Income taxes Worksheet A. Income taxes Worksheet for Credit for Late Contributions 1. Income taxes Enter the amount from Schedule H, line 22   2. Income taxes Enter the amount from Schedule H, line 19   3. Income taxes Subtract line 2 from line 1. Income taxes If zero or less, enter -0-   4. Income taxes Enter total contributions paid to the state(s) after the Form 1040 due date   5. Income taxes Enter the smaller of line 3 or line 4   6. Income taxes Multiply line 5 by . Income taxes 90 (90%)   7. Income taxes Add lines 2 and 6   8. Income taxes Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Income taxes You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Income taxes The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Income taxes If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Income taxes If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Income taxes Pay the tax as discussed under How Do You Make Tax Payments, later. Income taxes Also, see What Forms Must You File, later. Income taxes Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Income taxes Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Income taxes Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Income taxes Publication 15 (Circular E) contains detailed instructions. Income taxes Wages. Income taxes   Figure federal income tax withholding on both cash and noncash wages you pay. Income taxes Measure wages you pay in any form other than cash by the fair market value of the noncash item. Income taxes   Do not count as wages any of the following items. Income taxes Meals provided to your employee at your home for your convenience. Income taxes Lodging provided to your employee at your home for your convenience and as a condition of employment. Income taxes Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Income taxes A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Income taxes See Publication 15-B for special requirements for this exclusion. Income taxes Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Income taxes   See Publication 15 (Circular E) for more information on cash and noncash wages. Income taxes Paying tax without withholding. Income taxes   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Income taxes It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Income taxes What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Income taxes This credit reduces their tax or allows them to receive a payment from the IRS. Income taxes You also may have to give your employee a notice about the EIC. Income taxes Notice about the EIC. Income taxes   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Income taxes If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Income taxes   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Income taxes A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Income taxes Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Income taxes Your own written statement with the same wording as in Notice 797. Income taxes If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Income taxes If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Income taxes If Form W-2 is not required, you must notify the employee by February 7, 2015. Income taxes   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Income taxes Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Income taxes How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Income taxes Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Income taxes Add these household employment taxes to your income tax. Income taxes Pay the amount due by April 15, 2015. Income taxes For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Income taxes You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Income taxes You can pay the additional tax in any of the following ways. Income taxes Ask your employer to withhold more federal income tax from your wages in 2014. Income taxes Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Income taxes Make estimated tax payments for 2014 to the IRS. Income taxes Increase your payments if you already make estimated tax payments. Income taxes You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Income taxes (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Income taxes ) However, you will not be subject to the penalty if both of the following situations apply to you. Income taxes You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Income taxes Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Income taxes Asking for more federal income tax withholding. Income taxes   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Income taxes Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Income taxes   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Income taxes Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Income taxes   See Publication 505 to make sure you will have the right amount withheld. Income taxes It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Income taxes Paying estimated tax. Income taxes   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Income taxes You can use its payment vouchers to make your payments by check or money order. Income taxes You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Income taxes For details, see the form instructions and visit IRS. Income taxes gov. Income taxes    You can pay all the employment taxes at once or you can pay them in installments. Income taxes If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Income taxes Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Income taxes Payment option for business employers. Income taxes   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Income taxes You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Income taxes For information on depositing employment taxes, see Publication 15 (Circular E). Income taxes   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Income taxes See Business employment tax returns, later. Income taxes    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Income taxes You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Income taxes More information. Income taxes   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Income taxes What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Income taxes Social security and Medicare wages. Income taxes FUTA wages. Income taxes Wages from which you withhold federal income tax. Income taxes For information on ordering employment tax forms, see How To Get Tax Help, later. Income taxes Employer identification number (EIN). Income taxes   You must include your employer identification number (EIN) on the forms you file for your household employee. Income taxes An EIN is a nine-digit number issued by the IRS. Income taxes It is not the same as a social security number. Income taxes    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Income taxes If you already have an EIN, use that number. Income taxes   If you do not have an EIN, you may apply for one online. Income taxes Go to IRS. Income taxes gov and click on the Apply for an EIN Online link under Tools. Income taxes You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Income taxes Form W-2. Income taxes   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Income taxes Social security and Medicare wages of $1,900 or more. Income taxes Wages from which you withhold federal income tax. Income taxes You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Income taxes You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Income taxes Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Income taxes Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Income taxes socialsecurity. Income taxes gov/employer for guidelines on filing electronically. Income taxes Employee who leaves during the year. Income taxes   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Income taxes You do not need to wait until 2015. Income taxes If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Income taxes Schedule H. Income taxes   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Income taxes Social security and Medicare wages of $1,900 or more. Income taxes FUTA wages. Income taxes Wages from which you withhold federal income tax. Income taxes File Schedule H with your 2014 federal income tax return by April 15, 2015. Income taxes If you get an extension to file your return, the extension also will apply to your Schedule H. Income taxes Filing options when no return is required. Income taxes   If you are not required to file a 2014 tax return, you have the following two options. Income taxes You can file Schedule H by itself. Income taxes See the Schedule H instructions for details. Income taxes If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Income taxes See Business employment tax returns, next. Income taxes   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Income taxes Business employment tax returns. Income taxes   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Income taxes (See Payment option for business employers, earlier. Income taxes ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Income taxes Include the FUTA tax for the employee on your Form 940. Income taxes   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Income taxes   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Income taxes For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Income taxes Both of these publications also provide information about filing Form 940. Income taxes What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Income taxes You must also keep records to support the information you enter on the forms you file. Income taxes If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Income taxes Wage and tax records. Income taxes   On each payday, you should record the date and amounts of all the following items. Income taxes Your employee's cash and noncash wages. Income taxes Any employee social security tax you withhold or agree to pay for your employee. Income taxes Any employee Medicare tax you withhold or agree to pay for your employee. Income taxes Any federal income tax you withhold. Income taxes Any state employment taxes you withhold. Income taxes Employee's social security number. Income taxes   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Income taxes Social security and Medicare wages of $1,900 or more. Income taxes Wages from which you withhold federal income tax. Income taxes You must ask for your employee's social security number no later than the first day on which you pay the wages. Income taxes You may wish to ask for it when you hire your employee. Income taxes You should ask your employee to show you his or her social security card. Income taxes The employee may show the card if it is available. Income taxes You may, but are not required to, photocopy the card if the employee provides it. Income taxes   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Income taxes An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Income taxes    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Income taxes    You also can download Form SS-5 from the Social Security Administration website at  www. Income taxes socialsecurity. Income taxes gov/online/ss-5. Income taxes pdf. Income taxes How long to keep records. Income taxes   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Income taxes Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Income taxes To qualify, you must pay these expenses so you can work or look for work. Income taxes If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Income taxes For information about the credit, see Publication 503, Child and Dependent Care Expenses. Income taxes How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Income taxes Schedule H attached to another form. Income taxes    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Income taxes S. Income taxes Individual Income Tax Return, and attach a corrected Schedule H. Income taxes If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Income taxes If you discover an error on a Schedule H that you previously filed with Form 1041, U. Income taxes S. Income taxes Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Income taxes You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Income taxes Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Income taxes In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Income taxes Schedule H filed by itself. Income taxes   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Income taxes You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Income taxes Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Income taxes In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Income taxes If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Income taxes (See Overpayment of tax, later. Income taxes ) When to file. Income taxes   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Income taxes If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Income taxes If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Income taxes Underpayment of tax. Income taxes   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Income taxes Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Income taxes However, underreported FUTA taxes will be subject to interest. Income taxes Overpayment of tax. Income taxes    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Income taxes However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Income taxes Adjust the overpayment. Income taxes   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Income taxes If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Income taxes If you adjust your return, you will not receive interest on your overpayment. Income taxes If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Income taxes You may not adjust your return to correct overpayments of FUTA tax. Income taxes Claim for refund process. Income taxes   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Income taxes If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Income taxes You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Income taxes Required repayment or consent. Income taxes   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Income taxes You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Income taxes You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Income taxes Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Income taxes Filing required Forms W-2 or Forms W-2c. Income taxes   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Income taxes Additional Medicare Tax. Income taxes   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Income taxes An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Income taxes For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Income taxes   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Income taxes Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Income taxes Additional information. Income taxes   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Income taxes Also, visit IRS. Income taxes gov. Income taxes How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Income taxes Free help with your tax return. Income taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Income taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Income taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Income taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Income taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Income taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Income taxes gov, download the IRS2Go app, or call 1-800-906-9887. Income taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Income taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Income taxes aarp. Income taxes org/money/taxaide or call 1-888-227-7669. Income taxes For more information on these programs, go to IRS. Income taxes gov and enter “VITA” in the search box. Income taxes Internet. Income taxes    IRS. Income taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Income taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Income taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Income taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Income taxes gov or download the IRS2Go app and select the Refund Status option. Income taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Income taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Income taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Income taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Income taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Income taxes No need to wait on the phone or stand in line. Income taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Income taxes When you reach the response screen, you can print the entire interview and the final response for your records. Income taxes New subject areas are added on a regular basis. Income taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Income taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Income taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Income taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Income taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Income taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Income taxes You can also ask the IRS to mail a return or an account transcript to you. Income taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Income taxes gov or by calling 1-800-908-9946. Income taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Income taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Income taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Income taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Income taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Income taxes gov and enter Where's My Amended Return? in the search box. Income taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Income taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Income taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Income taxes gov. Income taxes Select the Payment tab on the front page of IRS. Income taxes gov for more information. Income taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Income taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Income taxes gov. Income taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Income taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Income taxes gov. Income taxes Request an Electronic Filing PIN by going to IRS. Income taxes gov and entering Electronic Filing PIN in the search box. Income taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Income taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Income taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Income taxes An employee can answer questions about your tax account or help you set up a payment plan. Income taxes Before you visit, check the Office Locator on IRS. Income taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Income taxes If you have a special need, such as a disability, you can request an appointment. Income taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Income taxes Apply for an Employer Identification Number (EIN). Income taxes Go to IRS. Income taxes gov and enter Apply for an EIN in the search box. Income taxes Read the Internal Revenue Code, regulations, or other official guidance. Income taxes Read Internal Revenue Bulletins. Income taxes Sign up to receive local and national tax news and more by email. Income taxes Just click on “subscriptions” above the search box on IRS. Income taxes gov and choose from a variety of options. Income taxes Phone. Income taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Income taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Income taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Income taxes gov, or download the IRS2Go app. Income taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Income taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Income taxes Most VITA and TCE sites offer free electronic filing. Income taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Income taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Income taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Income taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Income taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Income taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Income taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Income taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Income taxes Note, the above information is for our automated hotline. Income taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Income taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Income taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Income taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Income taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Income taxes You should receive your order within 10 business days. Income taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Income taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Income taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Income taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Income taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Income taxes Walk-in. Income taxes   You can find a selection of forms, publications and services — in-person. Income taxes Products. Income taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Income taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Income taxes Services. Income taxes You can walk in to your local TAC for face-to-face tax help. Income taxes An employee can answer questions about your tax account or help you set up a payment plan. Income taxes Before visiting, use the Office Locator tool on IRS. Income taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Income taxes Mail. Income taxes   You can send your order for forms, instructions, and publications to the address below. Income taxes You should receive a response within 10 business days after your request is received. Income taxes Internal Revenue Service 1201 N. Income taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Income taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Income taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Income taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Income taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Income taxes You face (or your business is facing) an immediate threat of adverse action. Income taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Income taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Income taxes Here's why we can help: TAS is an independent organization within the IRS. Income taxes Our advocates know how to work with the IRS. Income taxes Our services are free and tailored to meet your needs. Income taxes We have offices in every state, the District of Columbia, and Puerto Rico. Income taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Income taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Income taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Income taxes Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Income taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Income taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Income taxes Sample W-2 Form This image is too large to be displayed in the current screen. Income taxes Please click the link to view the image. 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The Income Taxes

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