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Tax Form 1040ez Year 2013

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Tax Form 1040ez Year 2013

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The Tax Form 1040ez Year 2013

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