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

State Income Tax Forms

1040x Amended Tax FormH&r Block Coupons 2012 PrintableHow To File An Amendment On My TaxesH&r Block Free State FileWhere To Get 2012 Tax FormsTurbotax 2012 Tax ReturnFree Military Tax Filing1040ez Form InstructionsEfile 1040nrFree Income Tax Extension1040ez Instruction BookFile 2010 Tax Return LateWww State Tax FormsFiling 1040 EzIrs 1040nrH And R Block Free FileWww Handrblock Com2013 Tax Forms 1040ez2010 Federal Tax Return1040easyHow To File An Amended Tax Return For 2012Mypay DfasTurbotax Amended ReturnAarp Tax HelpFiling Taxes For 2013State Tax FormHow Far Back Can I Amend A Tax ReturnHandr Block Free FileEfile 2009 TaxesFiling 2011 Tax Returns Free1040 Ez FormComplete 2005 Taxes OnlineHow To Amend A 2012 Tax Return1040ez Free FilingFree Turbotax 2012Www Irs Gov1040ezFile 1040 Ez Online2010 Tax Forms 1040 EzIrs Gov Form 1040ez

State Income Tax Forms

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

Energy Efficiency and Renewable Energy (EERE)

The EERE Information Center answers questions about EEREs products, services, and technology programs, and refers callers to the most appropriate EERE resources.

Contact the Agency or Department

Website: Energy Efficiency and Renewable Energy (EERE)

E-mail:

Address: Mail Stop EE-1
Department of Energy

Washington, DC 20585

Phone Number: 202-586-9220
202-586-0303

Toll-free: 1-877-337-3463

The State Income Tax Forms

State income tax forms Publication 559 - Additional Material Prev  Up  Next   Home   More Online Publications