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Tax Form 1040

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Tax Form 1040

Tax form 1040 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 form 1040 . Tax form 1040 What is the difference between a resident alien and a nonresident alien for tax purposes? . Tax form 1040 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 form 1040 I am a student with an F-1 Visa. Tax form 1040 I was told that I was an exempt individual. Tax form 1040 Does this mean I am exempt from paying U. Tax form 1040 S. Tax form 1040 tax? . Tax form 1040 I am a resident alien. Tax form 1040 Can I claim any treaty benefits? . Tax form 1040 I am a nonresident alien with no dependents. Tax form 1040 I am working temporarily for a U. Tax form 1040 S. Tax form 1040 company. Tax form 1040 What return do I file? . Tax form 1040 I came to the United States on June 30th of last year. Tax form 1040 I have an H-1B Visa. Tax form 1040 What is my tax status, resident alien or nonresident alien? What tax return do I file? . Tax form 1040 When is my Form 1040NR due? . Tax form 1040 My spouse is a nonresident alien. Tax form 1040 Does he need a social security number? . Tax form 1040 I am a nonresident alien. Tax form 1040 Can I file a joint return with my spouse? . Tax form 1040 I have an H-1B Visa and my husband has an F-1 Visa. Tax form 1040 We both lived in the United States all of last year and had income. Tax form 1040 What kind of form should we file? Do we file separate returns or a joint return? . Tax form 1040 Is a dual-resident taxpayer the same as a dual-status taxpayer? . Tax form 1040 I am a nonresident alien and invested money in the U. Tax form 1040 S. Tax form 1040 stock market through a U. Tax form 1040 S. Tax form 1040 brokerage company. Tax form 1040 Are the dividends and the capital gains taxable? If yes, how are they taxed? . Tax form 1040 I am a nonresident alien. Tax form 1040 I receive U. Tax form 1040 S. Tax form 1040 social security benefits. Tax form 1040 Are my benefits taxable? . Tax form 1040 Do I have to pay taxes on my scholarship? . Tax form 1040 I am a nonresident alien. Tax form 1040 Can I claim the standard deduction? . Tax form 1040 I am a dual-status taxpayer. Tax form 1040 Can I claim the standard deduction? . Tax form 1040 I am filing Form 1040NR. Tax form 1040 Can I claim itemized deductions? . Tax form 1040 I am not a U. Tax form 1040 S. Tax form 1040 citizen. Tax form 1040 What exemptions can I claim? . Tax form 1040 What exemptions can I claim as a dual-status taxpayer? . Tax form 1040 I am single with a dependent child. Tax form 1040 I was a dual-status alien in 2013. Tax form 1040 Can I claim the earned income credit on my 2013 tax return? . Tax form 1040 I am a nonresident alien student. Tax form 1040 Can I claim an education credit on my Form 1040NR? . Tax form 1040 I am a nonresident alien, temporarily working in the U. Tax form 1040 S. Tax form 1040 under a J visa. Tax form 1040 Am I subject to social security and Medicare taxes? . Tax form 1040 I am a nonresident alien student. Tax form 1040 Social security taxes were withheld from my pay in error. Tax form 1040 How do I get a refund of these taxes? . Tax form 1040 I am an alien who will be leaving the United States. Tax form 1040 What forms do I have to file before I leave? . Tax form 1040 I filed a Form 1040-C when I left the United States. Tax form 1040 Do I still have to file an annual U. Tax form 1040 S. Tax form 1040 tax return? . Tax form 1040 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 form 1040 S. Tax form 1040 citizen. Tax form 1040 Aliens are classified as resident aliens and nonresident aliens. Tax form 1040 Resident aliens are taxed on their worldwide income, the same as U. Tax form 1040 S. Tax form 1040 citizens. Tax form 1040 Nonresident aliens are taxed only on their U. Tax form 1040 S. Tax form 1040 source income and certain foreign source income that is effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Tax form 1040 These are the same rates that apply to U. Tax form 1040 S. Tax form 1040 citizens and residents. Tax form 1040 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Tax form 1040 The term “exempt individual” does not refer to someone exempt from U. Tax form 1040 S. Tax form 1040 tax. Tax form 1040 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 form 1040 See chapter 1 . Tax form 1040 Generally, you cannot claim tax treaty benefits as a resident alien. Tax form 1040 However, there are exceptions. Tax form 1040 See Effect of Tax Treaties in chapter 1. Tax form 1040 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Tax form 1040 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Tax form 1040 S. Tax form 1040 source income on which tax was not fully paid by the amount withheld. Tax form 1040 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 form 1040 You were a dual-status alien last year. Tax form 1040 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 form 1040 However, for the part of the year that you were not present in the United States, you are a nonresident. Tax form 1040 File Form 1040. Tax form 1040 Print “Dual-Status Return” across the top. Tax form 1040 Attach a statement showing your U. Tax form 1040 S. Tax form 1040 source income for the part of the year you were a nonresident. Tax form 1040 You may use Form 1040NR as the statement. Tax form 1040 Print “Dual-Status Statement” across the top. Tax form 1040 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Tax form 1040 If you are an employee and you receive wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax form 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax form 1040 If you are not an employee who receives wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax form 1040 For the 2013 calendar year, file your return by June 16, 2014. Tax form 1040 For more information on when and where to file, see chapter 7 . Tax form 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax form 1040 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 form 1040 If you are a U. Tax form 1040 S. Tax form 1040 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 form 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax form 1040 See Identification Number in chapter 5 for more information. Tax form 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax form 1040 However, nonresident aliens married to U. Tax form 1040 S. Tax form 1040 citizens or residents can choose to be treated as U. Tax form 1040 S. Tax form 1040 residents and file joint returns. Tax form 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 Assuming both of you had these visas for all of last year, you are a resident alien. Tax form 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax form 1040 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 form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax form 1040 Your husband must file Form 1040NR or 1040NR-EZ. Tax form 1040 No. Tax form 1040 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 form 1040 See Effect of Tax Treaties in chapter 1. Tax form 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax form 1040 See chapter 6 . Tax form 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax form 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax form 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax form 1040 The brokerage company or payor of the dividends should withhold this tax at source. Tax form 1040 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 form 1040 If the capital gains and dividends are effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax form 1040 S. Tax form 1040 citizens and residents. Tax form 1040 If you are a nonresident alien, 85% of any U. Tax form 1040 S. Tax form 1040 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 form 1040 See The 30% Tax in chapter 4. Tax form 1040 If you are a nonresident alien and the scholarship is not from U. Tax form 1040 S. Tax form 1040 sources, it is not subject to U. Tax form 1040 S. Tax form 1040 tax. Tax form 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax form 1040 S. Tax form 1040 sources. Tax form 1040 If your scholarship is from U. Tax form 1040 S. Tax form 1040 sources or you are a resident alien, your scholarship is subject to U. Tax form 1040 S. Tax form 1040 tax according to the following rules. Tax form 1040 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 form 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax form 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax form 1040 If you are not a candidate for a degree, your scholarship is taxable. Tax form 1040 Nonresident aliens cannot claim the standard deduction. Tax form 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax form 1040 You cannot claim the standard deduction allowed on Form 1040. Tax form 1040 However, you can itemize any allowable deductions. Tax form 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax form 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 See Itemized Deductions in chapter 5. Tax form 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax form 1040 S. Tax form 1040 citizens. Tax form 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax form 1040 S. Tax form 1040 tax return. Tax form 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax form 1040 S. Tax form 1040 nationals; and for students and business apprentices from India. Tax form 1040 See Exemptions in chapter 5. Tax form 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax form 1040 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 form 1040 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 form 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax form 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax form 1040 See chapter 6 for more information on dual-status aliens. Tax form 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax form 1040 However, if you are married and choose to file a joint return with a U. Tax form 1040 S. Tax form 1040 citizen or resident spouse, you may be eligible for these credits. Tax form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 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 form 1040 See Social Security and Medicare Taxes in chapter 8. Tax form 1040 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 form 1040 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 form 1040 Do not use Form 843 to request a refund of Additional Medicare Tax. Tax form 1040 See Refund of Taxes Withheld in Error in chapter 8. Tax form 1040 Before leaving the United States, aliens generally must obtain a certificate of compliance. Tax form 1040 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 form 1040 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Tax form 1040 These forms are discussed in chapter 11. Tax form 1040 Form 1040-C is not an annual U. Tax form 1040 S. Tax form 1040 income tax return. Tax form 1040 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Tax form 1040 Chapters 5 and 7 discuss filing an annual U. Tax form 1040 S. Tax form 1040 income tax return. Tax form 1040 . Tax form 1040 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 form 1040 These are the same rates that apply to U. Tax form 1040 S. Tax form 1040 citizens and residents. Tax form 1040 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Tax form 1040 The term “exempt individual” does not refer to someone exempt from U. Tax form 1040 S. Tax form 1040 tax. Tax form 1040 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 form 1040 See chapter 1 . Tax form 1040 Generally, you cannot claim tax treaty benefits as a resident alien. Tax form 1040 However, there are exceptions. Tax form 1040 See Effect of Tax Treaties in chapter 1. Tax form 1040 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Tax form 1040 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Tax form 1040 S. Tax form 1040 source income on which tax was not fully paid by the amount withheld. Tax form 1040 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 form 1040 You were a dual-status alien last year. Tax form 1040 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 form 1040 However, for the part of the year that you were not present in the United States, you are a nonresident. Tax form 1040 File Form 1040. Tax form 1040 Print “Dual-Status Return” across the top. Tax form 1040 Attach a statement showing your U. Tax form 1040 S. Tax form 1040 source income for the part of the year you were a nonresident. Tax form 1040 You may use Form 1040NR as the statement. Tax form 1040 Print “Dual-Status Statement” across the top. Tax form 1040 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Tax form 1040 If you are an employee and you receive wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax form 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax form 1040 If you are not an employee who receives wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax form 1040 For the 2013 calendar year, file your return by June 16, 2014. Tax form 1040 For more information on when and where to file, see chapter 7 . Tax form 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax form 1040 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 form 1040 If you are a U. Tax form 1040 S. Tax form 1040 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 form 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax form 1040 See Identification Number in chapter 5 for more information. Tax form 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax form 1040 However, nonresident aliens married to U. Tax form 1040 S. Tax form 1040 citizens or residents can choose to be treated as U. Tax form 1040 S. Tax form 1040 residents and file joint returns. Tax form 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 Assuming both of you had these visas for all of last year, you are a resident alien. Tax form 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax form 1040 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 form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax form 1040 Your husband must file Form 1040NR or 1040NR-EZ. Tax form 1040 No. Tax form 1040 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 form 1040 See Effect of Tax Treaties in chapter 1. Tax form 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax form 1040 See chapter 6 . Tax form 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax form 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax form 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax form 1040 The brokerage company or payor of the dividends should withhold this tax at source. Tax form 1040 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 form 1040 If the capital gains and dividends are effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax form 1040 S. Tax form 1040 citizens and residents. Tax form 1040 If you are a nonresident alien, 85% of any U. Tax form 1040 S. Tax form 1040 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 form 1040 See The 30% Tax in chapter 4. Tax form 1040 If you are a nonresident alien and the scholarship is not from U. Tax form 1040 S. Tax form 1040 sources, it is not subject to U. Tax form 1040 S. Tax form 1040 tax. Tax form 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax form 1040 S. Tax form 1040 sources. Tax form 1040 If your scholarship is from U. Tax form 1040 S. Tax form 1040 sources or you are a resident alien, your scholarship is subject to U. Tax form 1040 S. Tax form 1040 tax according to the following rules. Tax form 1040 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 form 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax form 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax form 1040 If you are not a candidate for a degree, your scholarship is taxable. Tax form 1040 Nonresident aliens cannot claim the standard deduction. Tax form 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax form 1040 You cannot claim the standard deduction allowed on Form 1040. Tax form 1040 However, you can itemize any allowable deductions. Tax form 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax form 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 See Itemized Deductions in chapter 5. Tax form 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax form 1040 S. Tax form 1040 citizens. Tax form 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax form 1040 S. Tax form 1040 tax return. Tax form 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax form 1040 S. Tax form 1040 nationals; and for students and business apprentices from India. Tax form 1040 See Exemptions in chapter 5. Tax form 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax form 1040 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 form 1040 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 form 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax form 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax form 1040 See chapter 6 for more information on dual-status aliens. Tax form 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax form 1040 However, if you are married and choose to file a joint return with a U. Tax form 1040 S. Tax form 1040 citizen or resident spouse, you may be eligible for these credits. Tax form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 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 form 1040 See Social Security and Medicare Taxes in chapter 8. Tax form 1040 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 form 1040 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 form 1040 Do not use Form 843 to request a refund of Additional Medicare Tax. Tax form 1040 See Refund of Taxes Withheld in Error in chapter 8. Tax form 1040 Before leaving the United States, aliens generally must obtain a certificate of compliance. Tax form 1040 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 form 1040 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Tax form 1040 These forms are discussed in chapter 11. Tax form 1040 Form 1040-C is not an annual U. Tax form 1040 S. Tax form 1040 income tax return. Tax form 1040 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Tax form 1040 Chapters 5 and 7 discuss filing an annual U. Tax form 1040 S. Tax form 1040 income tax return. Tax form 1040 . Tax form 1040 I am a student with an F-1 Visa. Tax form 1040 I was told that I was an exempt individual. Tax form 1040 Does this mean I am exempt from paying U. Tax form 1040 S. Tax form 1040 tax? The term “exempt individual” does not refer to someone exempt from U. Tax form 1040 S. Tax form 1040 tax. Tax form 1040 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 form 1040 See chapter 1 . Tax form 1040 Generally, you cannot claim tax treaty benefits as a resident alien. Tax form 1040 However, there are exceptions. Tax form 1040 See Effect of Tax Treaties in chapter 1. Tax form 1040 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Tax form 1040 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Tax form 1040 S. Tax form 1040 source income on which tax was not fully paid by the amount withheld. Tax form 1040 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 form 1040 You were a dual-status alien last year. Tax form 1040 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 form 1040 However, for the part of the year that you were not present in the United States, you are a nonresident. Tax form 1040 File Form 1040. Tax form 1040 Print “Dual-Status Return” across the top. Tax form 1040 Attach a statement showing your U. Tax form 1040 S. Tax form 1040 source income for the part of the year you were a nonresident. Tax form 1040 You may use Form 1040NR as the statement. Tax form 1040 Print “Dual-Status Statement” across the top. Tax form 1040 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Tax form 1040 If you are an employee and you receive wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax form 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax form 1040 If you are not an employee who receives wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax form 1040 For the 2013 calendar year, file your return by June 16, 2014. Tax form 1040 For more information on when and where to file, see chapter 7 . Tax form 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax form 1040 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 form 1040 If you are a U. Tax form 1040 S. Tax form 1040 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 form 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax form 1040 See Identification Number in chapter 5 for more information. Tax form 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax form 1040 However, nonresident aliens married to U. Tax form 1040 S. Tax form 1040 citizens or residents can choose to be treated as U. Tax form 1040 S. Tax form 1040 residents and file joint returns. Tax form 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 Assuming both of you had these visas for all of last year, you are a resident alien. Tax form 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax form 1040 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 form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax form 1040 Your husband must file Form 1040NR or 1040NR-EZ. Tax form 1040 No. Tax form 1040 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 form 1040 See Effect of Tax Treaties in chapter 1. Tax form 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax form 1040 See chapter 6 . Tax form 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax form 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax form 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax form 1040 The brokerage company or payor of the dividends should withhold this tax at source. Tax form 1040 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 form 1040 If the capital gains and dividends are effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax form 1040 S. Tax form 1040 citizens and residents. Tax form 1040 If you are a nonresident alien, 85% of any U. Tax form 1040 S. Tax form 1040 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 form 1040 See The 30% Tax in chapter 4. Tax form 1040 If you are a nonresident alien and the scholarship is not from U. Tax form 1040 S. Tax form 1040 sources, it is not subject to U. Tax form 1040 S. Tax form 1040 tax. Tax form 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax form 1040 S. Tax form 1040 sources. Tax form 1040 If your scholarship is from U. Tax form 1040 S. Tax form 1040 sources or you are a resident alien, your scholarship is subject to U. Tax form 1040 S. Tax form 1040 tax according to the following rules. Tax form 1040 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 form 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax form 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax form 1040 If you are not a candidate for a degree, your scholarship is taxable. Tax form 1040 Nonresident aliens cannot claim the standard deduction. Tax form 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax form 1040 You cannot claim the standard deduction allowed on Form 1040. Tax form 1040 However, you can itemize any allowable deductions. Tax form 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax form 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 See Itemized Deductions in chapter 5. Tax form 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax form 1040 S. Tax form 1040 citizens. Tax form 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax form 1040 S. Tax form 1040 tax return. Tax form 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax form 1040 S. Tax form 1040 nationals; and for students and business apprentices from India. Tax form 1040 See Exemptions in chapter 5. Tax form 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax form 1040 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 form 1040 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 form 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax form 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax form 1040 See chapter 6 for more information on dual-status aliens. Tax form 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax form 1040 However, if you are married and choose to file a joint return with a U. Tax form 1040 S. Tax form 1040 citizen or resident spouse, you may be eligible for these credits. Tax form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 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 form 1040 See Social Security and Medicare Taxes in chapter 8. Tax form 1040 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 form 1040 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 form 1040 Do not use Form 843 to request a refund of Additional Medicare Tax. Tax form 1040 See Refund of Taxes Withheld in Error in chapter 8. Tax form 1040 Before leaving the United States, aliens generally must obtain a certificate of compliance. Tax form 1040 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 form 1040 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Tax form 1040 These forms are discussed in chapter 11. Tax form 1040 Form 1040-C is not an annual U. Tax form 1040 S. Tax form 1040 income tax return. Tax form 1040 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Tax form 1040 Chapters 5 and 7 discuss filing an annual U. Tax form 1040 S. Tax form 1040 income tax return. Tax form 1040 . Tax form 1040 I am a resident alien. Tax form 1040 Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Tax form 1040 However, there are exceptions. Tax form 1040 See Effect of Tax Treaties in chapter 1. Tax form 1040 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Tax form 1040 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Tax form 1040 S. Tax form 1040 source income on which tax was not fully paid by the amount withheld. Tax form 1040 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 form 1040 You were a dual-status alien last year. Tax form 1040 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 form 1040 However, for the part of the year that you were not present in the United States, you are a nonresident. Tax form 1040 File Form 1040. Tax form 1040 Print “Dual-Status Return” across the top. Tax form 1040 Attach a statement showing your U. Tax form 1040 S. Tax form 1040 source income for the part of the year you were a nonresident. Tax form 1040 You may use Form 1040NR as the statement. Tax form 1040 Print “Dual-Status Statement” across the top. Tax form 1040 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Tax form 1040 If you are an employee and you receive wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax form 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax form 1040 If you are not an employee who receives wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax form 1040 For the 2013 calendar year, file your return by June 16, 2014. Tax form 1040 For more information on when and where to file, see chapter 7 . Tax form 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax form 1040 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 form 1040 If you are a U. Tax form 1040 S. Tax form 1040 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 form 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax form 1040 See Identification Number in chapter 5 for more information. Tax form 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax form 1040 However, nonresident aliens married to U. Tax form 1040 S. Tax form 1040 citizens or residents can choose to be treated as U. Tax form 1040 S. Tax form 1040 residents and file joint returns. Tax form 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 Assuming both of you had these visas for all of last year, you are a resident alien. Tax form 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax form 1040 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 form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax form 1040 Your husband must file Form 1040NR or 1040NR-EZ. Tax form 1040 No. Tax form 1040 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 form 1040 See Effect of Tax Treaties in chapter 1. Tax form 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax form 1040 See chapter 6 . Tax form 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax form 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax form 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax form 1040 The brokerage company or payor of the dividends should withhold this tax at source. Tax form 1040 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 form 1040 If the capital gains and dividends are effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax form 1040 S. Tax form 1040 citizens and residents. Tax form 1040 If you are a nonresident alien, 85% of any U. Tax form 1040 S. Tax form 1040 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 form 1040 See The 30% Tax in chapter 4. Tax form 1040 If you are a nonresident alien and the scholarship is not from U. Tax form 1040 S. Tax form 1040 sources, it is not subject to U. Tax form 1040 S. Tax form 1040 tax. Tax form 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax form 1040 S. Tax form 1040 sources. Tax form 1040 If your scholarship is from U. Tax form 1040 S. Tax form 1040 sources or you are a resident alien, your scholarship is subject to U. Tax form 1040 S. Tax form 1040 tax according to the following rules. Tax form 1040 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 form 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax form 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax form 1040 If you are not a candidate for a degree, your scholarship is taxable. Tax form 1040 Nonresident aliens cannot claim the standard deduction. Tax form 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax form 1040 You cannot claim the standard deduction allowed on Form 1040. Tax form 1040 However, you can itemize any allowable deductions. Tax form 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax form 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 See Itemized Deductions in chapter 5. Tax form 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax form 1040 S. Tax form 1040 citizens. Tax form 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax form 1040 S. Tax form 1040 tax return. Tax form 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax form 1040 S. Tax form 1040 nationals; and for students and business apprentices from India. Tax form 1040 See Exemptions in chapter 5. Tax form 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax form 1040 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 form 1040 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 form 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax form 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax form 1040 See chapter 6 for more information on dual-status aliens. Tax form 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax form 1040 However, if you are married and choose to file a joint return with a U. Tax form 1040 S. Tax form 1040 citizen or resident spouse, you may be eligible for these credits. Tax form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 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 form 1040 See Social Security and Medicare Taxes in chapter 8. Tax form 1040 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 form 1040 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 form 1040 Do not use Form 843 to request a refund of Additional Medicare Tax. Tax form 1040 See Refund of Taxes Withheld in Error in chapter 8. Tax form 1040 Before leaving the United States, aliens generally must obtain a certificate of compliance. Tax form 1040 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 form 1040 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Tax form 1040 These forms are discussed in chapter 11. Tax form 1040 Form 1040-C is not an annual U. Tax form 1040 S. Tax form 1040 income tax return. Tax form 1040 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Tax form 1040 Chapters 5 and 7 discuss filing an annual U. Tax form 1040 S. Tax form 1040 income tax return. Tax form 1040 . Tax form 1040 I am a nonresident alien with no dependents. Tax form 1040 I am working temporarily for a U. Tax form 1040 S. Tax form 1040 company. Tax form 1040 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 form 1040 S. Tax form 1040 source income on which tax was not fully paid by the amount withheld. Tax form 1040 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 form 1040 You were a dual-status alien last year. Tax form 1040 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 form 1040 However, for the part of the year that you were not present in the United States, you are a nonresident. Tax form 1040 File Form 1040. Tax form 1040 Print “Dual-Status Return” across the top. Tax form 1040 Attach a statement showing your U. Tax form 1040 S. Tax form 1040 source income for the part of the year you were a nonresident. Tax form 1040 You may use Form 1040NR as the statement. Tax form 1040 Print “Dual-Status Statement” across the top. Tax form 1040 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Tax form 1040 If you are an employee and you receive wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax form 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax form 1040 If you are not an employee who receives wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax form 1040 For the 2013 calendar year, file your return by June 16, 2014. Tax form 1040 For more information on when and where to file, see chapter 7 . Tax form 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax form 1040 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 form 1040 If you are a U. Tax form 1040 S. Tax form 1040 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 form 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax form 1040 See Identification Number in chapter 5 for more information. Tax form 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax form 1040 However, nonresident aliens married to U. Tax form 1040 S. Tax form 1040 citizens or residents can choose to be treated as U. Tax form 1040 S. Tax form 1040 residents and file joint returns. Tax form 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 Assuming both of you had these visas for all of last year, you are a resident alien. Tax form 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax form 1040 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 form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax form 1040 Your husband must file Form 1040NR or 1040NR-EZ. Tax form 1040 No. Tax form 1040 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 form 1040 See Effect of Tax Treaties in chapter 1. Tax form 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax form 1040 See chapter 6 . Tax form 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax form 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax form 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax form 1040 The brokerage company or payor of the dividends should withhold this tax at source. Tax form 1040 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 form 1040 If the capital gains and dividends are effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax form 1040 S. Tax form 1040 citizens and residents. Tax form 1040 If you are a nonresident alien, 85% of any U. Tax form 1040 S. Tax form 1040 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 form 1040 See The 30% Tax in chapter 4. Tax form 1040 If you are a nonresident alien and the scholarship is not from U. Tax form 1040 S. Tax form 1040 sources, it is not subject to U. Tax form 1040 S. Tax form 1040 tax. Tax form 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax form 1040 S. Tax form 1040 sources. Tax form 1040 If your scholarship is from U. Tax form 1040 S. Tax form 1040 sources or you are a resident alien, your scholarship is subject to U. Tax form 1040 S. Tax form 1040 tax according to the following rules. Tax form 1040 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 form 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax form 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax form 1040 If you are not a candidate for a degree, your scholarship is taxable. Tax form 1040 Nonresident aliens cannot claim the standard deduction. Tax form 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax form 1040 You cannot claim the standard deduction allowed on Form 1040. Tax form 1040 However, you can itemize any allowable deductions. Tax form 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax form 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 See Itemized Deductions in chapter 5. Tax form 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax form 1040 S. Tax form 1040 citizens. Tax form 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax form 1040 S. Tax form 1040 tax return. Tax form 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax form 1040 S. Tax form 1040 nationals; and for students and business apprentices from India. Tax form 1040 See Exemptions in chapter 5. Tax form 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax form 1040 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 form 1040 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 form 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax form 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax form 1040 See chapter 6 for more information on dual-status aliens. Tax form 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax form 1040 However, if you are married and choose to file a joint return with a U. Tax form 1040 S. Tax form 1040 citizen or resident spouse, you may be eligible for these credits. Tax form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 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 form 1040 See Social Security and Medicare Taxes in chapter 8. Tax form 1040 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 form 1040 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 form 1040 Do not use Form 843 to request a refund of Additional Medicare Tax. Tax form 1040 See Refund of Taxes Withheld in Error in chapter 8. Tax form 1040 Before leaving the United States, aliens generally must obtain a certificate of compliance. Tax form 1040 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 form 1040 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Tax form 1040 These forms are discussed in chapter 11. Tax form 1040 Form 1040-C is not an annual U. Tax form 1040 S. Tax form 1040 income tax return. Tax form 1040 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Tax form 1040 Chapters 5 and 7 discuss filing an annual U. Tax form 1040 S. Tax form 1040 income tax return. Tax form 1040 . Tax form 1040 I came to the United States on June 30th of last year. Tax form 1040 I have an H-1B Visa. Tax form 1040 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 form 1040 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 form 1040 However, for the part of the year that you were not present in the United States, you are a nonresident. Tax form 1040 File Form 1040. Tax form 1040 Print “Dual-Status Return” across the top. Tax form 1040 Attach a statement showing your U. Tax form 1040 S. Tax form 1040 source income for the part of the year you were a nonresident. Tax form 1040 You may use Form 1040NR as the statement. Tax form 1040 Print “Dual-Status Statement” across the top. Tax form 1040 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Tax form 1040 If you are an employee and you receive wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax form 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax form 1040 If you are not an employee who receives wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax form 1040 For the 2013 calendar year, file your return by June 16, 2014. Tax form 1040 For more information on when and where to file, see chapter 7 . Tax form 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax form 1040 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 form 1040 If you are a U. Tax form 1040 S. Tax form 1040 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 form 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax form 1040 See Identification Number in chapter 5 for more information. Tax form 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax form 1040 However, nonresident aliens married to U. Tax form 1040 S. Tax form 1040 citizens or residents can choose to be treated as U. Tax form 1040 S. Tax form 1040 residents and file joint returns. Tax form 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 Assuming both of you had these visas for all of last year, you are a resident alien. Tax form 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax form 1040 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 form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax form 1040 Your husband must file Form 1040NR or 1040NR-EZ. Tax form 1040 No. Tax form 1040 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 form 1040 See Effect of Tax Treaties in chapter 1. Tax form 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax form 1040 See chapter 6 . Tax form 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax form 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax form 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax form 1040 The brokerage company or payor of the dividends should withhold this tax at source. Tax form 1040 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 form 1040 If the capital gains and dividends are effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax form 1040 S. Tax form 1040 citizens and residents. Tax form 1040 If you are a nonresident alien, 85% of any U. Tax form 1040 S. Tax form 1040 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 form 1040 See The 30% Tax in chapter 4. Tax form 1040 If you are a nonresident alien and the scholarship is not from U. Tax form 1040 S. Tax form 1040 sources, it is not subject to U. Tax form 1040 S. Tax form 1040 tax. Tax form 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax form 1040 S. Tax form 1040 sources. Tax form 1040 If your scholarship is from U. Tax form 1040 S. Tax form 1040 sources or you are a resident alien, your scholarship is subject to U. Tax form 1040 S. Tax form 1040 tax according to the following rules. Tax form 1040 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 form 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax form 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax form 1040 If you are not a candidate for a degree, your scholarship is taxable. Tax form 1040 Nonresident aliens cannot claim the standard deduction. Tax form 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax form 1040 You cannot claim the standard deduction allowed on Form 1040. Tax form 1040 However, you can itemize any allowable deductions. Tax form 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax form 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 See Itemized Deductions in chapter 5. Tax form 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax form 1040 S. Tax form 1040 citizens. Tax form 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax form 1040 S. Tax form 1040 tax return. Tax form 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax form 1040 S. Tax form 1040 nationals; and for students and business apprentices from India. Tax form 1040 See Exemptions in chapter 5. Tax form 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax form 1040 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 form 1040 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 form 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax form 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax form 1040 See chapter 6 for more information on dual-status aliens. Tax form 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax form 1040 However, if you are married and choose to file a joint return with a U. Tax form 1040 S. Tax form 1040 citizen or resident spouse, you may be eligible for these credits. Tax form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 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 form 1040 See Social Security and Medicare Taxes in chapter 8. Tax form 1040 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 form 1040 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 form 1040 Do not use Form 843 to request a refund of Additional Medicare Tax. Tax form 1040 See Refund of Taxes Withheld in Error in chapter 8. Tax form 1040 Before leaving the United States, aliens generally must obtain a certificate of compliance. Tax form 1040 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 form 1040 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Tax form 1040 These forms are discussed in chapter 11. Tax form 1040 Form 1040-C is not an annual U. Tax form 1040 S. Tax form 1040 income tax return. Tax form 1040 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Tax form 1040 Chapters 5 and 7 discuss filing an annual U. Tax form 1040 S. Tax form 1040 income tax return. Tax form 1040 . Tax form 1040 When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax form 1040 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax form 1040 If you are not an employee who receives wages subject to U. Tax form 1040 S. Tax form 1040 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax form 1040 For the 2013 calendar year, file your return by June 16, 2014. Tax form 1040 For more information on when and where to file, see chapter 7 . Tax form 1040 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax form 1040 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 form 1040 If you are a U. Tax form 1040 S. Tax form 1040 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 form 1040 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax form 1040 See Identification Number in chapter 5 for more information. Tax form 1040 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax form 1040 However, nonresident aliens married to U. Tax form 1040 S. Tax form 1040 citizens or residents can choose to be treated as U. Tax form 1040 S. Tax form 1040 residents and file joint returns. Tax form 1040 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 Assuming both of you had these visas for all of last year, you are a resident alien. Tax form 1040 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax form 1040 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 form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax form 1040 Your husband must file Form 1040NR or 1040NR-EZ. Tax form 1040 No. Tax form 1040 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 form 1040 See Effect of Tax Treaties in chapter 1. Tax form 1040 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax form 1040 See chapter 6 . Tax form 1040 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax form 1040 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax form 1040 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax form 1040 The brokerage company or payor of the dividends should withhold this tax at source. Tax form 1040 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 form 1040 If the capital gains and dividends are effectively connected with a U. Tax form 1040 S. Tax form 1040 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax form 1040 S. Tax form 1040 citizens and residents. Tax form 1040 If you are a nonresident alien, 85% of any U. Tax form 1040 S. Tax form 1040 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 form 1040 See The 30% Tax in chapter 4. Tax form 1040 If you are a nonresident alien and the scholarship is not from U. Tax form 1040 S. Tax form 1040 sources, it is not subject to U. Tax form 1040 S. Tax form 1040 tax. Tax form 1040 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax form 1040 S. Tax form 1040 sources. Tax form 1040 If your scholarship is from U. Tax form 1040 S. Tax form 1040 sources or you are a resident alien, your scholarship is subject to U. Tax form 1040 S. Tax form 1040 tax according to the following rules. Tax form 1040 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 form 1040 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax form 1040 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax form 1040 If you are not a candidate for a degree, your scholarship is taxable. Tax form 1040 Nonresident aliens cannot claim the standard deduction. Tax form 1040 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax form 1040 You cannot claim the standard deduction allowed on Form 1040. Tax form 1040 However, you can itemize any allowable deductions. Tax form 1040 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax form 1040 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax form 1040 S. Tax form 1040 trade or business. Tax form 1040 See Itemized Deductions in chapter 5. Tax form 1040 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax form 1040 S. Tax form 1040 citizens. Tax form 1040 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax form 1040 S. Tax form 1040 tax return. Tax form 1040 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax form 1040 S. Tax form 1040 nationals; and for students and business apprentices from India. Tax form 1040 See Exemptions in chapter 5. Tax form 1040 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax form 1040 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 form 1040 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 form 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax form 1040 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax form 1040 See chapter 6 for more information on dual-status aliens. Tax form 1040 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax form 1040 However, if you are married and choose to file a joint return with a U. Tax form 1040 S. Tax form 1040 citizen or resident spouse, you may be eligible for these credits. Tax form 1040 See Nonresident Spouse Treated as a Resident in chapter 1. Tax form 1040 Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose
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The Tax Form 1040

Tax form 1040 Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax form 1040 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Tax form 1040 By selecting the method that is best for you, you will have quick and easy access to tax help. Tax form 1040 Free help with your tax return. Tax form 1040   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax form 1040 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Tax form 1040 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax form 1040 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax form 1040 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax form 1040 To find the nearest VITA or TCE site, visit IRS. Tax form 1040 gov or call 1-800-906-9887 or 1-800-829-1040. Tax form 1040   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax form 1040 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax form 1040 aarp. Tax form 1040 org/money/taxaide or call 1-888-227-7669. Tax form 1040   For more information on these programs, go to IRS. Tax form 1040 gov and enter “VITA” in the search box. Tax form 1040 Internet. Tax form 1040 You can access the IRS website at IRS. Tax form 1040 gov 24 hours a day, 7 days a week to: E-file your return. Tax form 1040 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax form 1040 Check the status of your 2012 refund. Tax form 1040 Go to IRS. Tax form 1040 gov and click on Where’s My Refund. Tax form 1040 Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Tax form 1040 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax form 1040 Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax form 1040 Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Tax form 1040 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax form 1040 So in a change from previous filing seasons, you won't get an estimated refund date right away. Tax form 1040 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax form 1040 You can obtain a free transcript online at IRS. Tax form 1040 gov by clicking on Order a Return or Account Transcript under “Tools. Tax form 1040 ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Tax form 1040 You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Tax form 1040 Download forms, including talking tax forms, instructions, and publications. Tax form 1040 Order IRS products. Tax form 1040 Research your tax questions. Tax form 1040 Search publications by topic or keyword. Tax form 1040 Use the Internal Revenue Code, regulations, or other official guidance. Tax form 1040 View Internal Revenue Bulletins (IRBs) published in the last few years. Tax form 1040 Figure your withholding allowances using the IRS Withholding Calculator at www. Tax form 1040 irs. Tax form 1040 gov/individuals. Tax form 1040 Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Tax form 1040 gov by typing Alternative Minimum Tax Assistant in the search box. Tax form 1040 Sign up to receive local and national tax news by email. Tax form 1040 Get information on starting and operating a small business. Tax form 1040 Phone. Tax form 1040 Many services are available by phone. Tax form 1040   Ordering forms, instructions, and publications. Tax form 1040 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Tax form 1040 You should receive your order within 10 days. Tax form 1040 Asking tax questions. Tax form 1040 Call the IRS with your tax questions at 1-800-829-1040. Tax form 1040 Solving problems. Tax form 1040 You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Tax form 1040 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax form 1040 Call your local Taxpayer Assistance Center for an appointment. Tax form 1040 To find the number, go to www. Tax form 1040 irs. Tax form 1040 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax form 1040 TTY/TDD equipment. Tax form 1040 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax form 1040 The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Tax form 1040 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Tax form 1040 gsa. Tax form 1040 gov/fedrelay. Tax form 1040 TeleTax topics. Tax form 1040 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax form 1040 Checking the status of your 2012 refund. Tax form 1040 To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Tax form 1040 Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Tax form 1040 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax form 1040 Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax form 1040 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax form 1040 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax form 1040 Evaluating the quality of our telephone services. Tax form 1040 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax form 1040 One method is for a second IRS representative to listen in on or record random telephone calls. Tax form 1040 Another is to ask some callers to complete a short survey at the end of the call. Tax form 1040 Walk-in. Tax form 1040 Some products and services are available on a walk-in basis. Tax form 1040   Products. Tax form 1040 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax form 1040 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax form 1040 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax form 1040 Services. Tax form 1040 You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax form 1040 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax form 1040 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Tax form 1040 No appointment is necessary—just walk in. Tax form 1040 Before visiting, check www. Tax form 1040 irs. Tax form 1040 gov/localcontacts for hours of operation and services provided. Tax form 1040 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Tax form 1040 You can leave a message and a representative will call you back within 2 business days. Tax form 1040 All other issues will be handled without an appointment. Tax form 1040 To call your local TAC, go to  www. Tax form 1040 irs. Tax form 1040 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax form 1040 Mail. Tax form 1040 You can send your order for forms, instructions, and publications to the address below. Tax form 1040 You should receive a response within 10 days after your request is received. Tax form 1040  Internal Revenue Service 1201 N. Tax form 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Tax form 1040   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax form 1040 Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Tax form 1040 TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Tax form 1040 Remember, the worst thing you can do is nothing at all. Tax form 1040   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Tax form 1040 You face (or your business is facing) an immediate threat of adverse action. Tax form 1040 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Tax form 1040   If you qualify for help, they will do everything they can to get your problem resolved. Tax form 1040 You will be assigned to one advocate who will be with you at every turn. Tax form 1040 TAS has offices in every state, the District of Columbia, and Puerto Rico. Tax form 1040 Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Tax form 1040 And its services are always free. Tax form 1040   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Tax form 1040 The TAS tax toolkit at www. Tax form 1040 TaxpayerAdvocate. Tax form 1040 irs. Tax form 1040 gov can help you understand these rights. Tax form 1040   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Tax form 1040 irs. Tax form 1040 gov/advocate. Tax form 1040 You can also call the toll-free number at 1-877-777-4778. Tax form 1040 Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Tax form 1040 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Tax form 1040 gsa. Tax form 1040 gov/fedrelay. Tax form 1040   TAS also handles large-scale or systemic problems that affect many taxpayers. Tax form 1040 If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Tax form 1040 irs. Tax form 1040 gov/advocate. Tax form 1040 Low Income Taxpayer Clinics (LITCs). Tax form 1040   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Tax form 1040 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Tax form 1040 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Tax form 1040 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Tax form 1040 For more information and to find a clinic near you, see the LITC page on www. Tax form 1040 irs. Tax form 1040 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Tax form 1040 This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Tax form 1040 Free tax services. Tax form 1040   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Tax form 1040 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Tax form 1040 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Tax form 1040 The majority of the information and services listed in this publication are available to you free of charge. Tax form 1040 If there is a fee associated with a resource or service, it is listed in the publication. Tax form 1040   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax form 1040 DVD for tax products. Tax form 1040 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax form 1040 Prior-year forms, instructions, and publications. Tax form 1040 Tax Map: an electronic research tool and finding aid. Tax form 1040 Tax law frequently asked questions. Tax form 1040 Tax Topics from the IRS telephone response system. Tax form 1040 Internal Revenue Code—Title 26 of the U. Tax form 1040 S. Tax form 1040 Code. Tax form 1040 Links to other Internet-based tax research materials. Tax form 1040 Fill-in, print, and save features for most tax forms. Tax form 1040 Internal Revenue Bulletins. Tax form 1040 Toll-free and email technical support. Tax form 1040 Two releases during the year. Tax form 1040  – The first release will ship the beginning of January 2013. Tax form 1040  – The final release will ship the beginning of March 2013. Tax form 1040 Purchase the DVD from National Technical Information Service (NTIS) at www. Tax form 1040 irs. Tax form 1040 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Tax form 1040 Prev  Up  Next   Home   More Online Publications