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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Online 1040ez Form

Sample 1040x Filled OutAmending Your Tax ReturnHow To File State Tax Return1040ez Tax ReturnFree Tax Filing For StateTaxes For 2011Irs Gov Free File 2011Irs File Extension1040x DownloadFiling For 2012 TaxesPa 1040ezTax Software FreeAmended Tax Return FormsTax Amend FormFree Tax Filing For 2010How To Fill Out A 1040x Form For The IrsHow To File State Tax1040ez Forms PrintableFile 1040nr Ez Online FreeFree Irs FormsFree State Returns Taxes FilingIrs E File Form 4868Irs Estimated Tax Forms 2011Taxes 1040ez2012 Tax Forms 1040ezTaxact.com 2010Free Online Tax FilingFree Turbo Tax Filing 2012Freefilefillableforms ComAmend My 2011 TaxAmend 2012 Tax ReturnFree Tax FilingWhat Forms Do I Need To Amend My TaxesFile 2006 Taxes Online FreeAmend 2010 Tax ReturnMilitary Tax CalculatorFree Income Tax Help10401040ez Instruction BookletFree State Tax Preparation Online

Online 1040ez Form

Online 1040ez form Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. Online 1040ez form Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Online 1040ez form Aged, home for, Home for the aged. Online 1040ez form Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. Online 1040ez form Alumni association, Alumni association. Online 1040ez form Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. Online 1040ez form Conformed copy, Conformed copy. Online 1040ez form Description of activities, Description of activities. Online 1040ez form Employer identification number, Required Inclusions Financial data, Financial data. Online 1040ez form Organizing documents, Organizing documents. Online 1040ez form Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. Online 1040ez form , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. Online 1040ez form Attribution, special rules, Special rules of attribution. Online 1040ez form B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. Online 1040ez form Bureau defined, Bureau defined. Online 1040ez form Burial benefit insurance, Burial and funeral benefit insurance organization. Online 1040ez form Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. Online 1040ez form C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. Online 1040ez form Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. Online 1040ez form Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. Online 1040ez form Integrated auxiliaries, Integrated auxiliaries. Online 1040ez form Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. Online 1040ez form CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. Online 1040ez form Comments, Comments and suggestions. Online 1040ez form Community association, Other organizations. Online 1040ez form Community nursing bureau, Community nursing bureau. Online 1040ez form Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. Online 1040ez form Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. Online 1040ez form Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. Online 1040ez form Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. Online 1040ez form E Educational organizations, Educational Organizations, Educational organizations. Online 1040ez form Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. Online 1040ez form Estimated tax, Estimated tax. Online 1040ez form Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. Online 1040ez form Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. Online 1040ez form Family members, Family members. Online 1040ez form Substantial influence, Persons not considered to have substantial influence. Online 1040ez form Disregarded benefits, Disregarded benefits. Online 1040ez form Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. Online 1040ez form , Exception. Online 1040ez form Excise tax, Excise tax on excess benefit transactions. Online 1040ez form Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. Online 1040ez form Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. Online 1040ez form Excise tax Black lung benefit trust, Excise taxes. Online 1040ez form Lobbying expenditures, Tax on excess expenditures to influence legislation. Online 1040ez form , Tax on disqualifying lobbying expenditures. Online 1040ez form Political expenditures, Excise taxes on political expenditures. Online 1040ez form Private foundations, Excise taxes on private foundations. Online 1040ez form , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. Online 1040ez form Extensions of time, Extensions of time for filing. Online 1040ez form F Facts and circumstances test, Facts and circumstances test. Online 1040ez form Fair market value, estimate of, Good faith estimate of fair market value (FMV). Online 1040ez form Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. Online 1040ez form , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. Online 1040ez form , Information required for subordinate organizations. Online 1040ez form , Annual Information Return, Form 1023. Online 1040ez form , Organizations Not Required To File Form 1023, Private Schools, When to file application. Online 1040ez form , Lobbying Expenditures, Volunteer fire companies. Online 1040ez form 1024, Forms Required, Application made under wrong paragraph of section 501(c). Online 1040ez form , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. Online 1040ez form , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. Online 1040ez form 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. Online 1040ez form 2848, Power of attorney. Online 1040ez form , Representation. Online 1040ez form 4720, Tax on excess expenditures to influence legislation. Online 1040ez form 5578, Certification. Online 1040ez form 5768, Making the election. Online 1040ez form 6069, Tax treatment of donations. Online 1040ez form 8274, FICA tax exemption election. Online 1040ez form 8282, Dispositions of donated property. Online 1040ez form 8283, Form 8283. Online 1040ez form 8300, Report of Cash Received 8718, Forms Required, Power of attorney. Online 1040ez form 8821, Representation. Online 1040ez form 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. Online 1040ez form 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. Online 1040ez form 990-PF, Form 990-PF, Excise taxes on private foundations. Online 1040ez form , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. Online 1040ez form W–2, Revoking the election. Online 1040ez form Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. Online 1040ez form , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. Online 1040ez form Funeral benefit insurance, Burial and funeral benefit insurance organization. Online 1040ez form G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. Online 1040ez form Good faith determinations, What's New, New organization. Online 1040ez form Governmental unit, Governmental units. Online 1040ez form Grant Distinguished from gross receipts, Grants. Online 1040ez form Exclusion for unusual grant, Unusual grants. Online 1040ez form , Unusual grants. Online 1040ez form From public charity, Grants from public charities. Online 1040ez form , Grants from public charities. Online 1040ez form Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. Online 1040ez form Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. Online 1040ez form Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. Online 1040ez form Homeowners' association, Homeowners' associations. Online 1040ez form Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. Online 1040ez form , Hospitals and medical research organizations. Online 1040ez form I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. Online 1040ez form Instrumentalities, Instrumentalities. Online 1040ez form Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. Online 1040ez form , Labor Organizations Law, public interest, Public-interest law firms. Online 1040ez form Legislative activity, Lobbying Expenditures, Legislative activity. Online 1040ez form Listed transaction, Prohibited tax shelter transaction. Online 1040ez form Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. Online 1040ez form Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. Online 1040ez form M Medical research organization, Medical research organization. Online 1040ez form Medicare and Medicaid payments, Medicare and Medicaid payments. Online 1040ez form Membership fee, Membership fees. Online 1040ez form , Membership fees distinguished from gross receipts. Online 1040ez form Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. Online 1040ez form O One-third support test, One-third support test. Online 1040ez form Organization assets, Dedication and Distribution of Assets Dedication, Dedication. Online 1040ez form Distribution, Distribution. Online 1040ez form Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. Online 1040ez form Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. Online 1040ez form , Penalties. Online 1040ez form , Penalty. Online 1040ez form Failure to file, Penalties for failure to file. Online 1040ez form Perpetual care organization, Perpetual care organization. Online 1040ez form Political activity, Dues Used for Lobbying or Political Activities, Political activity. Online 1040ez form , Political activity. Online 1040ez form Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. Online 1040ez form Preferred stock, Common and preferred stock. Online 1040ez form Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. Online 1040ez form Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. Online 1040ez form Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. Online 1040ez form Prohibited reportable transactions, Prohibited tax shelter transaction. Online 1040ez form Subsequently listed transaction, Subsequently listed transaction. Online 1040ez form Tax-exempt entities, Tax-exempt entities. Online 1040ez form Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. Online 1040ez form Grant from, Grants from public charities. Online 1040ez form Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. Online 1040ez form , One-third support test. Online 1040ez form Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. Online 1040ez form Publications (see Tax help) Publicly supported organization, Publicly supported organizations. Online 1040ez form , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. Online 1040ez form Ten-percent-of-support, Ten-percent-of-support requirement. Online 1040ez form R Racial composition, How to determine racial composition. Online 1040ez form Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. Online 1040ez form Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. Online 1040ez form Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. Online 1040ez form Scholarships, Scholarships. Online 1040ez form School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. Online 1040ez form Social clubs, Organizations subject to requirements. Online 1040ez form , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. Online 1040ez form , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. Online 1040ez form Sports organization, amateur, Qualified amateur sports organization. Online 1040ez form State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. Online 1040ez form Suggestions, Comments and suggestions. Online 1040ez form Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. Online 1040ez form , Support from a governmental unit. Online 1040ez form , Support from the general public. Online 1040ez form Support test, One-third support test. Online 1040ez form Facts and circumstances, Facts and circumstances test. Online 1040ez form One-third, One-third support test. Online 1040ez form Public charity, One-third support test. Online 1040ez form Supporting organization, Supporting organization transactions occurring after July 25, 2006. Online 1040ez form T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. Online 1040ez form , Unusual grants. Online 1040ez form User fee, Power of attorney. Online 1040ez form , User fee. Online 1040ez form V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. Online 1040ez form W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. Online 1040ez form Withholding information from public, Requests for withholding of information from the public. Online 1040ez form Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Online 1040ez form Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Free File: About the Free File Alliance

The Free File Alliance is a group of industry-leading private-sector tax preparation companies that have agreed to provide free commercial online tax preparation and electronic filing. All Alliance members must meet our rigorous standards for security and privacy.
 

What are the objectives of the Free File Agreement?

  • Provide greater access to free, online tax filing options
  • Make tax filing and preparation easier and reduce burden on individual taxpayers, and
  • Increase growth of e-filing to reach our goal of having 80 percent of returns filed electronically.


Why was the Free File Alliance formed?
In November of 2001, the Office of Management and Budget's (OMB) Quicksilver Task Force established 24 e-government initiatives that were a part of the President's Management Agenda. These initiatives were designed to improve government to government, government to business and government to citizen electronic capabilities.

One initiative, IRS Free File, instructed the IRS to provide free and secure online tax return preparation and filing services to taxpayers. In accordance with this OMB directive, we worked in partnership with the tax software industry to develop a solution. The result was the formation of the Free File Alliance, LLC.

Why is IRS working in a partnership with private industry rather than providing its own software free to the public?
Private industry, with established expertise and experience in electronic tax preparation, has a proven track record in providing the best technology and services available. 

Some private sector firms have offered free e-filing to select taxpayer groups for several years; how is this approach different?
Free File offers a multi-year agreement between IRS and the Free File Alliance to provide free service(s) to more taxpayers. Previously, free offerings were not consistently available and were subject to modification or discontinuation from year-to-year.

With Free File, taxpayers have easy access to IRS.gov, which offers a list of all free offerings on a single web page. Under our agreement, Free File Alliance companies offer both free preparation and free e-filing services. There is no cost to qualifying taxpayers. 

How are Free File program disputes solved?
We negotiate most issues before they become disputes. When necessary, we use binding arbitration to resolve disagreements with the Free File Alliance, LLC, Alliance members or new market entrants. In accordance with IRS guidance, binding arbitration before the General Services Board of Contract Appeals is used to resolve disputes under Article VIII of the Memorandum of Understanding on Service Standards and Disputes between IRS and the Alliance. Binding arbitration may be invoked by an Alliance member or new market entrant for various reasons. As a result, we are able to achieve our goal of providing effective, efficient and fair resolution of Free File program related controversies.
 

Note: We do not endorse any individual Free File Alliance company. While the IRS manages the content of the Free File pages accessible on IRS.gov, it does not retain any taxpayer information entered on the Free File site.

Agreements
Free File Alliance Information
Free On-Line Electronic Tax filing Agreement Amendment - 2009
Free On-Line Electronic Tax Filing Agreement Amendment - 2005
Free On-Line Electronic Filing Agreement - 2002

Memorandums of Understanding 
File (Fifth) Memorandum of Understanding - 2010

Free File (Fourth) Memorandum of Understanding - 2009
Free File (Third) Memorandum of Understanding - 2008
Free File (Second) Memorandum of Understanding - 2007
Free File (First) Memorandum of Understanding - 2006

 

Page Last Reviewed or Updated: 16-Jan-2014

The Online 1040ez Form

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