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Tax Amended

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Tax Amended

Tax amended 5. Tax amended   Manufacturers Taxes Table of Contents Importer. Tax amended Use considered sale. Tax amended Lease considered sale. Tax amended Bonus goods. Tax amended Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Tax amended Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Tax amended CoalExported. Tax amended Taxable TiresQualifying intercity or local bus. Tax amended Qualifying school bus. Tax amended Gas Guzzler TaxVehicles not subject to tax. Tax amended Imported automobiles. Tax amended VaccinesConditions to allowance. Tax amended Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. Tax amended Manufacturer. Tax amended   The term “manufacturer” includes a producer or importer. Tax amended A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. Tax amended If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. Tax amended   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Tax amended The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. Tax amended Importer. Tax amended   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. Tax amended Sale. Tax amended   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. Tax amended Use considered sale. Tax amended   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Tax amended Lease considered sale. Tax amended   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Tax amended However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. Tax amended Manufacturers taxes based on sale price. Tax amended   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. Tax amended The taxes imposed on coal are based either on the sale price or the weight. Tax amended   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. Tax amended However, you include certain charges made when a taxable article is sold and you exclude others. Tax amended To figure the price on which you base the tax, use the following rules. Tax amended Include both the following charges in the price. Tax amended Any charge for coverings or containers (regardless of their nature). Tax amended Any charge incident to placing the article in a condition packed ready for shipment. Tax amended Exclude all the following amounts from the price. Tax amended The manufacturers excise tax, whether or not it is stated as a separate charge. Tax amended The transportation charges pursuant to the sale. Tax amended The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Tax amended Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. Tax amended Discounts, rebates, and similar allowances actually granted to the purchaser. Tax amended Local advertising charges. Tax amended A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. Tax amended Charges for warranty paid at the purchaser's option. Tax amended However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. Tax amended Bonus goods. Tax amended   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Tax amended Figure the tax only on the sale price attributable to the taxable articles. Tax amended Example. Tax amended A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Tax amended The sale price of the shipment is $1,500. Tax amended The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Tax amended Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). Tax amended The remaining $375 is allocated to the nontaxable articles. Tax amended Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Tax amended When the title passes depends on the intention of the parties as gathered from the contract of sale. Tax amended In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Tax amended If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Tax amended The manufacturer is liable for the tax. Tax amended Partial payments. Tax amended   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. Tax amended To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Tax amended Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Tax amended Sale of an article to a state or local government for the exclusive use of the state or local government. Tax amended This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Tax amended State is defined in Definitions in chapter 1. Tax amended Sale of an article to a nonprofit educational organization for its exclusive use. Tax amended This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Tax amended Nonprofit educational organization is defined under Communications Tax in chapter 4. Tax amended Sale of an article to a qualified blood collector organization. Tax amended This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Tax amended Qualified blood collector organizations are defined under Communications Tax in chapter 4. Tax amended Sale of an article for use by the purchaser as supplies for vessels. Tax amended This exemption does not apply to the taxes on coal and vaccines. Tax amended Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. Tax amended Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. Tax amended This exemption does not apply to the tax on coal and tires. Tax amended Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Tax amended If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. Tax amended Sale of an article for export or for resale by the purchaser to a second purchaser for export. Tax amended The article may be exported to a foreign country or to a possession of the United States. Tax amended A vaccine shipped to a possession of the United States is not considered to be exported. Tax amended If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. Tax amended Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Tax amended S. Tax amended jurisdiction in Alaska. Tax amended For tire exemptions, see section 4221(e)(2). Tax amended Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Tax amended Registration requirements. Tax amended   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Tax amended See the Form 637 instructions for more information. Tax amended Exceptions to registration requirements. Tax amended   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. Tax amended Certification requirement. Tax amended   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. Tax amended The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. Tax amended   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. Tax amended See Regulations section 48. Tax amended 4221-5(c) for the certificate requirements. Tax amended   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. Tax amended See Regulations section 48. Tax amended 4221-4(d) for the certificate requirements. Tax amended Proof of export requirement. Tax amended   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Tax amended See Regulations section 48. Tax amended 4221-3(d) for evidence that qualifies as proof of exportation. Tax amended Proof of resale for further manufacture requirement. Tax amended   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. Tax amended See Regulations section 48. Tax amended 4221-2(c) for evidence that qualifies as proof of resale. Tax amended Information to be furnished to purchaser. Tax amended   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. Tax amended Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. Tax amended The claim must set forth in detail the facts upon which the claim is based. Tax amended Uses, sales, and exports. Tax amended   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). Tax amended Export. Tax amended   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. Tax amended In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Tax amended Price readjustments. Tax amended   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. Tax amended Conditions to allowance. Tax amended   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. Tax amended The claimant sold the article at a tax-excluded price. Tax amended The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Tax amended The person has obtained the written consent of the ultimate vendor to make the claim. Tax amended The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Tax amended Claim for further manufacture. Tax amended   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Tax amended The name and address of the manufacturer and the date of payment. Tax amended An identification of the article for which the credit or refund is claimed. Tax amended The amount of tax paid on the article and the date on which it was paid. Tax amended Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. Tax amended An identification of the second article. Tax amended   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. Tax amended The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Tax amended Claim for price readjustment. Tax amended   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. Tax amended A description of the circumstances that gave rise to the price readjustment. Tax amended An identification of the article whose price was readjusted. Tax amended The price at which the article was sold. Tax amended The amount of tax paid on the article and the date on which it was paid. Tax amended The name and address of the purchaser. Tax amended The amount repaid to the purchaser or credited to the purchaser's account. Tax amended Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Tax amended This includes any parts or accessories sold on or in connection with the sale of those articles. Tax amended Pay this tax with Form 720. Tax amended No tax deposits are required. Tax amended Sport fishing equipment includes all the following items. Tax amended Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. Tax amended Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). Tax amended The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. Tax amended Fishing tip-ups and tilts. Tax amended Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Tax amended See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Tax amended Fishing rods and fishing poles. Tax amended   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Tax amended The tax is paid by the manufacturer, producer, or importer. Tax amended Fishing tackle boxes. Tax amended   The tax on fishing tackle boxes is 3% of the sales price. Tax amended The tax is paid by the manufacturer, producer, or importer. Tax amended Electric outboard boat motors. Tax amended   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Tax amended This includes any parts or accessories sold on or in connection with the sale of those articles. Tax amended Certain equipment resale. Tax amended   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Tax amended If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Tax amended If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. Tax amended The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Tax amended   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. Tax amended The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Tax amended Related person. Tax amended   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). Tax amended Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Tax amended 11) of the sales price. Tax amended The tax is paid by the manufacturer, producer, or importer. Tax amended It applies to bows having a peak draw weight of 30 pounds or more. Tax amended The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. Tax amended Pay this tax with Form 720. Tax amended No tax deposits are required. Tax amended Arrow Shafts The tax on arrow shafts is listed on Form 720. Tax amended The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. Tax amended It measures 18 inches or more in overall length. Tax amended It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Tax amended Exemption for certain wooden arrows. Tax amended   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. Tax amended It measures 5/16 of an inch or less in diameter. Tax amended It is not suitable for use with a taxable bow, described earlier. Tax amended Pay this tax with Form 720. Tax amended No tax deposits are required. Tax amended Coal A tax is imposed on the first sale of coal mined in the United States. Tax amended The producer of the coal is liable for the tax. Tax amended The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Tax amended Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. Tax amended A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). Tax amended The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. Tax amended Tax rates. Tax amended   The tax on underground-mined coal is the lower of: $1. Tax amended 10 a ton, or 4. Tax amended 4% of the sale price. Tax amended   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Tax amended 4% of the sale price. Tax amended   Coal will be taxed at the 4. Tax amended 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Tax amended 50 a ton for surface-mined coal. Tax amended Apply the tax proportionately if a sale or use includes a portion of a ton. Tax amended Example. Tax amended If you sell 21,000 pounds (10. Tax amended 5 tons) of coal from an underground mine for $525, the price per ton is $50. Tax amended The tax is $1. Tax amended 10 × 10. Tax amended 5 tons ($11. Tax amended 55). Tax amended Coal production. Tax amended   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Tax amended Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Tax amended   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Tax amended In some cases, a single mine may yield coal from both surface mining and underground mining. Tax amended Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. Tax amended Determining tonnage or selling price. Tax amended   The producer pays the tax on coal at the time of sale or use. Tax amended In figuring the selling price for applying the tax, the point of sale is f. Tax amended o. Tax amended b. Tax amended (free on board) mine or f. Tax amended o. Tax amended b. Tax amended cleaning plant if you clean the coal before selling it. Tax amended This applies even if you sell the coal for a delivered price. Tax amended The f. Tax amended o. Tax amended b. Tax amended mine or f. Tax amended o. Tax amended b. Tax amended cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. Tax amended 4% rate. Tax amended   The tax applies to the full amount of coal sold. Tax amended However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. Tax amended Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Tax amended   Do not include in the sales price the excise tax imposed on coal. Tax amended Coal used by the producer. Tax amended   The tax on coal applies if the coal is used by the producer in other than a mining process. Tax amended A mining process means the same for this purpose as for percentage depletion. Tax amended For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. Tax amended In this case, the tax applies only when you sell the coal. Tax amended The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. Tax amended However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. Tax amended   You must use a constructive sale price to figure the tax under the 4. Tax amended 4% rate if you use the coal in other than a mining process. Tax amended Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Tax amended o. Tax amended b. Tax amended mine or cleaning plant. Tax amended Normally, you use the same constructive price used to figure your percentage depletion deduction. Tax amended Blending. Tax amended   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. Tax amended Figure the tax separately for each type of coal in the blend. Tax amended Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. Tax amended Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. Tax amended However, the tax is limited to 4. Tax amended 4% of the sale price per ton of the blended coal. Tax amended Exemption from tax. Tax amended   The tax does not apply to sales of lignite and imported coal. Tax amended The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Tax amended Exported. Tax amended   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. Tax amended   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. Tax amended For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. Tax amended   Proof of export includes any of the following items. Tax amended A copy of the export bill of lading issued by the delivering carrier. Tax amended A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Tax amended A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Tax amended If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Tax amended Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Tax amended A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Tax amended 0945 ($. Tax amended 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. Tax amended The three categories for reporting the tax and the tax rate are listed below. Tax amended Taxable tires other than biasply or super single tires at $. Tax amended 0945. Tax amended Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Tax amended 04725. Tax amended Taxable tires, super single tires designed for steering at $. Tax amended 0945. Tax amended A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. Tax amended A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. Tax amended A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Tax amended Special rule, manufacturer's retail stores. Tax amended   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. Tax amended Tires on imported articles. Tax amended   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). Tax amended Tires exempt from tax. Tax amended   The tax on taxable tires does not apply to the following items. Tax amended Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. Tax amended Tire carcasses not suitable for commercial use. Tax amended Tires for use on qualifying intercity, local, and school buses. Tax amended For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Tax amended Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Tax amended Tires of a type used exclusively on mobile machinery. Tax amended A taxable tire used on mobile machinery is not exempt from tax. Tax amended Qualifying intercity or local bus. Tax amended   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). Tax amended Qualifying school bus. Tax amended   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Tax amended Credit or refund. Tax amended   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. Tax amended   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. Tax amended   The person who paid the tax is eligible to make the claim. Tax amended Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. Tax amended 5 miles per gallon. Tax amended If you import an automobile for personal use, you may be liable for this tax. Tax amended Figure the tax on Form 6197, as discussed later. Tax amended The tax rate is based on fuel economy rating. Tax amended The tax rates for the gas guzzler tax are shown on Form 6197. Tax amended A person that lengthens an existing automobile is the manufacturer of an automobile. Tax amended Automobiles. Tax amended   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. Tax amended Vehicles not subject to tax. Tax amended   For the gas guzzler tax, the following vehicles are not considered automobiles. Tax amended Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Tax amended Vehicles operated exclusively on a rail or rails. Tax amended Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. Tax amended Vehicles treated under 49 U. Tax amended S. Tax amended C. Tax amended 32901 (1978) as non-passenger automobiles. Tax amended This includes limousines manufactured primarily to transport more than 10 persons. Tax amended   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. Tax amended   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Tax amended Model type. Tax amended   Model type is a particular class of automobile as determined by EPA regulations. Tax amended Fuel economy. Tax amended   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Tax amended 1 mile as figured by the EPA. Tax amended Imported automobiles. Tax amended   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Tax amended An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. Tax amended   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. Tax amended   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. Tax amended A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). Tax amended   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. Tax amended Exemptions. Tax amended   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. Tax amended However, see Vehicles not subject to tax, earlier. Tax amended Form 6197. Tax amended   Use Form 6197 to figure your tax liability for each quarter. Tax amended Attach Form 6197 to your Form 720 for the quarter. Tax amended See the Form 6197 instructions for more information and the one-time filing rules. Tax amended Credit or refund. Tax amended   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. Tax amended For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Tax amended Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Tax amended A taxable vaccine means any of the following vaccines. Tax amended Any vaccine containing diphtheria toxoid. Tax amended Any vaccine containing tetanus toxoid. Tax amended Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Tax amended Any vaccine containing polio virus. Tax amended Any vaccine against measles. Tax amended Any vaccine against mumps. Tax amended Any vaccine against rubella. Tax amended Any vaccine against hepatitis A. Tax amended Any vaccine against hepatitis B. Tax amended Any vaccine against chicken pox. Tax amended Any vaccine against rotavirus gastroenteritis. Tax amended Any HIB vaccine. Tax amended Any conjugate vaccine against streptococcus pneumoniae. Tax amended Any trivalent vaccine against influenza or any other vaccine against influenza. Tax amended Any meningococcal vaccine. Tax amended Any vaccine against the human papillomavirus. Tax amended The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. Tax amended The tax is $. Tax amended 75 per dose of each taxable vaccine. Tax amended The tax per dose on a vaccine that contains more than one taxable vaccine is $. Tax amended 75 times the number of taxable vaccines. Tax amended Taxable use. Tax amended   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. Tax amended Credit or refund. Tax amended   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. Tax amended The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Tax amended Conditions to allowance. Tax amended   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. Tax amended Taxable Medical Devices Taxable medical devices. Tax amended   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Tax amended 3% (. Tax amended 023) of the sales price. Tax amended A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. Tax amended There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Tax amended There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). Tax amended See T. Tax amended D. Tax amended 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. Tax amended More information. Tax amended   For more information on the medical device tax, see section 4191, T. Tax amended D. Tax amended 9604, and Notice 2012-77. Tax amended You can find T. Tax amended D. Tax amended 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Tax amended R. Tax amended B. Tax amended 2012-52 at www. Tax amended irs. Tax amended gov/pub/irs-irbs/irb12-52. Tax amended pdf. Tax amended Prev  Up  Next   Home   More Online Publications
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The Tax Amended

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