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State Income Tax Forms

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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
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Understanding Your CP60 Notice

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The State Income Tax Forms

State income tax forms 4. State income tax forms   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. State income tax forms You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. State income tax forms If you have a choice, you should use the method that gives you the lower tax. State income tax forms Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. State income tax forms Generally, the standard deduction amounts are adjusted each year for inflation. State income tax forms In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. State income tax forms Persons not eligible for the standard deduction. State income tax forms   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. State income tax forms You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. State income tax forms   If you are a nonresident alien who is married to a U. State income tax forms S. State income tax forms citizen or resident alien at the end of the year, you can choose to be treated as a U. State income tax forms S. State income tax forms resident. State income tax forms See Publication 519, U. State income tax forms S. State income tax forms Tax Guide for Aliens. State income tax forms If you make this choice, you can take the standard deduction. State income tax forms Decedent's final return. State income tax forms   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. State income tax forms However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. State income tax forms Higher standard deduction for age (65 or older). State income tax forms   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. State income tax forms You are considered age 65 on the day before your 65th birthday. State income tax forms Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. State income tax forms Higher standard deduction for blindness. State income tax forms   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. State income tax forms You qualify for this benefit if you are totally or partly blind. State income tax forms Not totally blind. State income tax forms   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. State income tax forms   If your eye condition will never improve beyond these limits, the statement should include this fact. State income tax forms You must keep the statement in your records. State income tax forms   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. State income tax forms Spouse 65 or older or blind. State income tax forms   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. State income tax forms    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. State income tax forms Example. State income tax forms This example illustrates how to determine your standard deduction using Worksheet 4-1. State income tax forms Bill and Lisa are filing a joint return for 2013. State income tax forms Both are over age 65. State income tax forms Neither is blind, and neither can be claimed as a dependent. State income tax forms They do not itemize deductions, so they use Worksheet 4-1. State income tax forms Because they are married filing jointly, they enter $12,200 on line 1. State income tax forms They check the “No” box on line 2, so they also enter $12,200 on line 4. State income tax forms Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. State income tax forms They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. State income tax forms Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). State income tax forms However, the standard deduction may be higher if the individual is 65 or older or blind. State income tax forms If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. State income tax forms Worksheet 4-1. State income tax forms 2013 Standard Deduction Worksheet Caution. State income tax forms If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. State income tax forms If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. State income tax forms Put the total number of boxes checked in box c and go to line 1. State income tax forms a. State income tax forms You   Born before  January 2, 1949     Blind b. State income tax forms Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. State income tax forms Total boxes checked             1. State income tax forms Enter the amount shown below for your filing status. State income tax forms               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. State income tax forms           2. State income tax forms Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. State income tax forms Skip line 3; enter the amount from line 1 on line 4. State income tax forms   Yes. State income tax forms Go to line 3. State income tax forms         3. State income tax forms Is your earned income* more than $650?               Yes. State income tax forms Add $350 to your earned income. State income tax forms Enter the total   3. State income tax forms         No. State income tax forms Enter $1,000 4. State income tax forms Enter the smaller of line 1 or line 3 4. State income tax forms   5. State income tax forms If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). State income tax forms Enter the result here. State income tax forms Otherwise, enter -0- 5. State income tax forms   6. State income tax forms Add lines 4 and 5. State income tax forms This is your standard deduction for 2013. State income tax forms 6. State income tax forms   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. State income tax forms It also includes any amount received as a scholarship that you must include in your income. State income tax forms Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). State income tax forms Itemized Deductions Some individuals should itemize their deductions because it will save them money. State income tax forms Others should itemize because they do not qualify for the standard deduction. State income tax forms See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. State income tax forms You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. State income tax forms For more information, see Overall limitation, later. State income tax forms Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). State income tax forms You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. State income tax forms 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. State income tax forms See the Schedule A (Form 1040) instructions for more information. State income tax forms Overall limitation. State income tax forms   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). State income tax forms  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. State income tax forms Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). State income tax forms Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. State income tax forms For more information, see the following discussions of selected items, which are presented in alphabetical order. State income tax forms A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. State income tax forms Table 4-1. State income tax forms Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. State income tax forms ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. State income tax forms ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. State income tax forms Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. State income tax forms Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. State income tax forms 5% of your adjusted gross income if you or your spouse is age 65 or older). State income tax forms What to include. State income tax forms   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. State income tax forms If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. State income tax forms If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. State income tax forms You can include medical expenses you charge to your credit card in the year the charge is made. State income tax forms It does not matter when you actually pay the amount charged. State income tax forms Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. State income tax forms Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. State income tax forms Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. State income tax forms Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. State income tax forms Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. State income tax forms Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. State income tax forms This is a personal expense that is not deductible. State income tax forms However, you may be able to include certain expenses paid to a person providing nursing-type services. State income tax forms For more information, see Nursing Services , later. State income tax forms Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. State income tax forms For more information, see Qualified long-term care services under Long-Term Care, later. State income tax forms Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. State income tax forms This includes amounts paid for meals and lodging. State income tax forms Also, see Meals and Lodging , later. State income tax forms Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. State income tax forms Qualified long-term care services. State income tax forms   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. State income tax forms Chronically ill individual. State income tax forms    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. State income tax forms He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. State income tax forms Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. State income tax forms He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. State income tax forms Maintenance and personal care services. State income tax forms    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). State income tax forms Qualified long-term care insurance contracts. State income tax forms   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. State income tax forms The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. State income tax forms   The amount of qualified long-term care premiums you can include is limited. State income tax forms You can include the following as medical expenses on Schedule A (Form 1040). State income tax forms Qualified long-term care premiums up to the following amounts. State income tax forms Age 40 or under – $360. State income tax forms Age 41 to 50 – $680. State income tax forms Age 51 to 60 – $1,360. State income tax forms Age 61 to 70 – $3,640. State income tax forms Age 71 or over – $4,550. State income tax forms Unreimbursed expenses for qualified long-term care services. State income tax forms Note. State income tax forms The limit on premiums is for each person. State income tax forms Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. State income tax forms You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. State income tax forms You can include the cost of such lodging while away from home if all of the following requirements are met. State income tax forms The lodging is primarily for, and essential to, medical care. State income tax forms The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. State income tax forms The lodging is not lavish or extravagant under the circumstances. State income tax forms There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. State income tax forms The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. State income tax forms You can include lodging for a person traveling with the person receiving the medical care. State income tax forms For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. State income tax forms (Meals are not included. State income tax forms ) Nursing home. State income tax forms   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). State income tax forms This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. State income tax forms   Do not include the cost of meals and lodging if the reason for being in the home is personal. State income tax forms However, you can include in medical expenses the part of the cost that is for medical or nursing care. State income tax forms Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. State income tax forms Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). State income tax forms If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. State income tax forms The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. State income tax forms Medicare Part A. State income tax forms   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. State income tax forms The payroll tax paid for Medicare Part A is not a medical expense. State income tax forms If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. State income tax forms In this situation you can include the premiums you paid for Medicare Part A as a medical expense. State income tax forms Medicare Part B. State income tax forms   Medicare Part B is a supplemental medical insurance. State income tax forms Premiums you pay for Medicare Part B are a medical expense. State income tax forms If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. State income tax forms If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. State income tax forms SSA. State income tax forms gov, to find out your premium. State income tax forms Medicare Part D. State income tax forms   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. State income tax forms You can include as a medical expense premiums you pay for Medicare Part D. State income tax forms Prepaid insurance premiums. State income tax forms   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). State income tax forms Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. State income tax forms A prescribed drug is one that requires a prescription by a doctor for its use by an individual. State income tax forms You can also include amounts you pay for insulin. State income tax forms Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. State income tax forms Imported medicines and drugs. State income tax forms   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. State income tax forms Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. State income tax forms The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. State income tax forms This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. State income tax forms These services can be provided in your home or another care facility. State income tax forms Generally, only the amount spent for nursing services is a medical expense. State income tax forms If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. State income tax forms However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. State income tax forms See Maintenance and personal care services under Qualified long-term care services, earlier. State income tax forms Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. State income tax forms See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. State income tax forms You can also include in medical expenses part of the amount you pay for that attendant's meals. State income tax forms Divide the food expense among the household members to find the cost of the attendant's food. State income tax forms Then divide that cost in the same manner as in the preceding paragraph. State income tax forms If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. State income tax forms This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. State income tax forms Employment taxes. State income tax forms   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. State income tax forms If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. State income tax forms For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. State income tax forms Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. State income tax forms Car expenses. State income tax forms    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. State income tax forms You cannot include depreciation, insurance, general repair, or maintenance expenses. State income tax forms   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. State income tax forms   You can also include parking fees and tolls. State income tax forms You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. State income tax forms You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. State income tax forms Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. State income tax forms Prev  Up  Next   Home   More Online Publications