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Tax Forms For 2012

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Tax Forms For 2012

Tax forms for 2012 1. Tax forms for 2012   Definitions You Need To Know Table of Contents Other options. Tax forms for 2012 Exception. Tax forms for 2012 Certain terms used in this publication are defined below. Tax forms for 2012 The same term used in another publication may have a slightly different meaning. Tax forms for 2012 Annual additions. Tax forms for 2012   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. Tax forms for 2012 Annual benefits. Tax forms for 2012   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. Tax forms for 2012 Business. Tax forms for 2012   A business is an activity in which a profit motive is present and economic activity is involved. Tax forms for 2012 Service as a newspaper carrier under age 18 or as a public official is not a business. Tax forms for 2012 Common-law employee. Tax forms for 2012   A common-law employee is any individual who, under common law, would have the status of an employee. Tax forms for 2012 A leased employee can also be a common-law employee. Tax forms for 2012   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. Tax forms for 2012 For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. Tax forms for 2012   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. Tax forms for 2012 For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. Tax forms for 2012 S. Tax forms for 2012 citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. Tax forms for 2012   However, an individual may be a common-law employee and a self-employed person as well. Tax forms for 2012 For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. Tax forms for 2012 In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. Tax forms for 2012 However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. Tax forms for 2012 Compensation. Tax forms for 2012   Compensation for plan allocations is the pay a participant received from you for personal services for a year. Tax forms for 2012 You can generally define compensation as including all the following payments. Tax forms for 2012 Wages and salaries. Tax forms for 2012 Fees for professional services. Tax forms for 2012 Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. Tax forms for 2012 Commissions and tips. Tax forms for 2012 Fringe benefits. Tax forms for 2012 Bonuses. Tax forms for 2012   For a self-employed individual, compensation means the earned income, discussed later, of that individual. Tax forms for 2012   Compensation generally includes amounts deferred in the following employee benefit plans. Tax forms for 2012 These amounts are elective deferrals. Tax forms for 2012 Qualified cash or deferred arrangement (section 401(k) plan). Tax forms for 2012 Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. Tax forms for 2012 Section 457 nonqualified deferred compensation plan. Tax forms for 2012 Section 125 cafeteria plan. Tax forms for 2012   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. Tax forms for 2012 The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. Tax forms for 2012 Other options. Tax forms for 2012   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. Tax forms for 2012 The employee's wages as defined for income tax withholding purposes. Tax forms for 2012 The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. Tax forms for 2012 The employee's social security wages (including elective deferrals). Tax forms for 2012   Compensation generally cannot include either of the following items. Tax forms for 2012 Nontaxable reimbursements or other expense allowances. Tax forms for 2012 Deferred compensation (other than elective deferrals). Tax forms for 2012 SIMPLE plans. Tax forms for 2012   A special definition of compensation applies for SIMPLE plans. Tax forms for 2012 See chapter 3. Tax forms for 2012 Contribution. Tax forms for 2012   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. Tax forms for 2012 Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. Tax forms for 2012 Deduction. Tax forms for 2012   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. Tax forms for 2012 Limits apply to the amount deductible. Tax forms for 2012 Earned income. Tax forms for 2012   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. Tax forms for 2012   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. Tax forms for 2012 Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. Tax forms for 2012 It includes income from licensing the use of property other than goodwill. Tax forms for 2012   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. Tax forms for 2012   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. Tax forms for 2012 Employer. Tax forms for 2012   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. Tax forms for 2012 A sole proprietor is treated as his or her own employer for retirement plan purposes. Tax forms for 2012 However, a partner is not an employer for retirement plan purposes. Tax forms for 2012 Instead, the partnership is treated as the employer of each partner. Tax forms for 2012 Highly compensated employee. Tax forms for 2012   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. Tax forms for 2012 Leased employee. Tax forms for 2012   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. Tax forms for 2012 Provides services to you under an agreement between you and a leasing organization. Tax forms for 2012 Has performed services for you (or for you and related persons) substantially full time for at least 1 year. Tax forms for 2012 Performs services under your primary direction or control. Tax forms for 2012 Exception. Tax forms for 2012   A leased employee is not treated as your employee if all the following conditions are met. Tax forms for 2012 Leased employees are not more than 20% of your non-highly compensated work force. Tax forms for 2012 The employee is covered under the leasing organization's qualified pension plan. Tax forms for 2012 The leasing organization's plan is a money purchase pension plan that has all the following provisions. Tax forms for 2012 Immediate participation. Tax forms for 2012 (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. Tax forms for 2012 ) Full and immediate vesting. Tax forms for 2012 A nonintegrated employer contribution rate of at least 10% of compensation for each participant. Tax forms for 2012 However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. Tax forms for 2012 Net earnings from self-employment. Tax forms for 2012   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. Tax forms for 2012 Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. Tax forms for 2012   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. Tax forms for 2012   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. Tax forms for 2012 You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. Tax forms for 2012   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). Tax forms for 2012 It does not include income passed through to shareholders of S corporations. Tax forms for 2012 Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. Tax forms for 2012 Distributions of other income or loss to limited partners are not net earnings from self-employment. Tax forms for 2012   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. Tax forms for 2012 Qualified plan. Tax forms for 2012   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. Tax forms for 2012 You can deduct contributions made to the plan for your employees. Tax forms for 2012 Earnings on these contributions are generally tax free until distributed at retirement. Tax forms for 2012 Profit-sharing, money purchase, and defined benefit plans are qualified plans. Tax forms for 2012 A 401(k) plan is also a qualified plan. Tax forms for 2012 Participant. Tax forms for 2012   A participant is an eligible employee who is covered by your retirement plan. Tax forms for 2012 See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. Tax forms for 2012 Partner. Tax forms for 2012   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. Tax forms for 2012 For retirement plans, a partner is treated as an employee of the partnership. Tax forms for 2012 Self-employed individual. Tax forms for 2012   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. Tax forms for 2012 Sole proprietors and partners are self-employed. Tax forms for 2012 Self-employment can include part-time work. Tax forms for 2012   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. Tax forms for 2012 See Common-law employee and Net earnings from self-employment , earlier. Tax forms for 2012   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. Tax forms for 2012 See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. Tax forms for 2012 Sole proprietor. Tax forms for 2012   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. Tax forms for 2012 For retirement plans, a sole proprietor is treated as both an employer and an employee. Tax forms for 2012 Prev  Up  Next   Home   More Online Publications
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The Tax Forms For 2012

Tax forms for 2012 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 forms for 2012 . Tax forms for 2012 What is the difference between a resident alien and a nonresident alien for tax purposes? . Tax forms for 2012 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 forms for 2012 I am a student with an F-1 Visa. Tax forms for 2012 I was told that I was an exempt individual. Tax forms for 2012 Does this mean I am exempt from paying U. Tax forms for 2012 S. Tax forms for 2012 tax? . Tax forms for 2012 I am a resident alien. Tax forms for 2012 Can I claim any treaty benefits? . Tax forms for 2012 I am a nonresident alien with no dependents. Tax forms for 2012 I am working temporarily for a U. Tax forms for 2012 S. Tax forms for 2012 company. Tax forms for 2012 What return do I file? . Tax forms for 2012 I came to the United States on June 30th of last year. Tax forms for 2012 I have an H-1B Visa. Tax forms for 2012 What is my tax status, resident alien or nonresident alien? What tax return do I file? . Tax forms for 2012 When is my Form 1040NR due? . Tax forms for 2012 My spouse is a nonresident alien. Tax forms for 2012 Does he need a social security number? . Tax forms for 2012 I am a nonresident alien. Tax forms for 2012 Can I file a joint return with my spouse? . Tax forms for 2012 I have an H-1B Visa and my husband has an F-1 Visa. Tax forms for 2012 We both lived in the United States all of last year and had income. Tax forms for 2012 What kind of form should we file? Do we file separate returns or a joint return? . Tax forms for 2012 Is a dual-resident taxpayer the same as a dual-status taxpayer? . Tax forms for 2012 I am a nonresident alien and invested money in the U. Tax forms for 2012 S. Tax forms for 2012 stock market through a U. Tax forms for 2012 S. Tax forms for 2012 brokerage company. Tax forms for 2012 Are the dividends and the capital gains taxable? If yes, how are they taxed? . Tax forms for 2012 I am a nonresident alien. Tax forms for 2012 I receive U. Tax forms for 2012 S. Tax forms for 2012 social security benefits. Tax forms for 2012 Are my benefits taxable? . Tax forms for 2012 Do I have to pay taxes on my scholarship? . Tax forms for 2012 I am a nonresident alien. Tax forms for 2012 Can I claim the standard deduction? . Tax forms for 2012 I am a dual-status taxpayer. Tax forms for 2012 Can I claim the standard deduction? . Tax forms for 2012 I am filing Form 1040NR. Tax forms for 2012 Can I claim itemized deductions? . Tax forms for 2012 I am not a U. Tax forms for 2012 S. Tax forms for 2012 citizen. Tax forms for 2012 What exemptions can I claim? . Tax forms for 2012 What exemptions can I claim as a dual-status taxpayer? . Tax forms for 2012 I am single with a dependent child. Tax forms for 2012 I was a dual-status alien in 2013. Tax forms for 2012 Can I claim the earned income credit on my 2013 tax return? . Tax forms for 2012 I am a nonresident alien student. Tax forms for 2012 Can I claim an education credit on my Form 1040NR? . Tax forms for 2012 I am a nonresident alien, temporarily working in the U. Tax forms for 2012 S. Tax forms for 2012 under a J visa. Tax forms for 2012 Am I subject to social security and Medicare taxes? . Tax forms for 2012 I am a nonresident alien student. Tax forms for 2012 Social security taxes were withheld from my pay in error. Tax forms for 2012 How do I get a refund of these taxes? . Tax forms for 2012 I am an alien who will be leaving the United States. Tax forms for 2012 What forms do I have to file before I leave? . Tax forms for 2012 I filed a Form 1040-C when I left the United States. Tax forms for 2012 Do I still have to file an annual U. Tax forms for 2012 S. Tax forms for 2012 tax return? . Tax forms for 2012 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 forms for 2012 S. Tax forms for 2012 citizen. Tax forms for 2012 Aliens are classified as resident aliens and nonresident aliens. Tax forms for 2012 Resident aliens are taxed on their worldwide income, the same as U. Tax forms for 2012 S. Tax forms for 2012 citizens. Tax forms for 2012 Nonresident aliens are taxed only on their U. Tax forms for 2012 S. Tax forms for 2012 source income and certain foreign source income that is effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Tax forms for 2012 These are the same rates that apply to U. Tax forms for 2012 S. Tax forms for 2012 citizens and residents. Tax forms for 2012 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Tax forms for 2012 The term “exempt individual” does not refer to someone exempt from U. Tax forms for 2012 S. Tax forms for 2012 tax. Tax forms for 2012 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 forms for 2012 See chapter 1 . Tax forms for 2012 Generally, you cannot claim tax treaty benefits as a resident alien. Tax forms for 2012 However, there are exceptions. Tax forms for 2012 See Effect of Tax Treaties in chapter 1. Tax forms for 2012 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Tax forms for 2012 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Tax forms for 2012 S. Tax forms for 2012 source income on which tax was not fully paid by the amount withheld. Tax forms for 2012 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 forms for 2012 You were a dual-status alien last year. Tax forms for 2012 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 forms for 2012 However, for the part of the year that you were not present in the United States, you are a nonresident. Tax forms for 2012 File Form 1040. Tax forms for 2012 Print “Dual-Status Return” across the top. Tax forms for 2012 Attach a statement showing your U. Tax forms for 2012 S. Tax forms for 2012 source income for the part of the year you were a nonresident. Tax forms for 2012 You may use Form 1040NR as the statement. Tax forms for 2012 Print “Dual-Status Statement” across the top. Tax forms for 2012 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Tax forms for 2012 If you are an employee and you receive wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax forms for 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax forms for 2012 If you are not an employee who receives wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax forms for 2012 For the 2013 calendar year, file your return by June 16, 2014. Tax forms for 2012 For more information on when and where to file, see chapter 7 . Tax forms for 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax forms for 2012 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 forms for 2012 If you are a U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax forms for 2012 See Identification Number in chapter 5 for more information. Tax forms for 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax forms for 2012 However, nonresident aliens married to U. Tax forms for 2012 S. Tax forms for 2012 citizens or residents can choose to be treated as U. Tax forms for 2012 S. Tax forms for 2012 residents and file joint returns. Tax forms for 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Tax forms for 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax forms for 2012 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 forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax forms for 2012 Your husband must file Form 1040NR or 1040NR-EZ. Tax forms for 2012 No. Tax forms for 2012 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 forms for 2012 See Effect of Tax Treaties in chapter 1. Tax forms for 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax forms for 2012 See chapter 6 . Tax forms for 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax forms for 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax forms for 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax forms for 2012 The brokerage company or payor of the dividends should withhold this tax at source. Tax forms for 2012 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 forms for 2012 If the capital gains and dividends are effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax forms for 2012 S. Tax forms for 2012 citizens and residents. Tax forms for 2012 If you are a nonresident alien, 85% of any U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 See The 30% Tax in chapter 4. Tax forms for 2012 If you are a nonresident alien and the scholarship is not from U. Tax forms for 2012 S. Tax forms for 2012 sources, it is not subject to U. Tax forms for 2012 S. Tax forms for 2012 tax. Tax forms for 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources. Tax forms for 2012 If your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources or you are a resident alien, your scholarship is subject to U. Tax forms for 2012 S. Tax forms for 2012 tax according to the following rules. Tax forms for 2012 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 forms for 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax forms for 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax forms for 2012 If you are not a candidate for a degree, your scholarship is taxable. Tax forms for 2012 Nonresident aliens cannot claim the standard deduction. Tax forms for 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax forms for 2012 You cannot claim the standard deduction allowed on Form 1040. Tax forms for 2012 However, you can itemize any allowable deductions. Tax forms for 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax forms for 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 See Itemized Deductions in chapter 5. Tax forms for 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax forms for 2012 S. Tax forms for 2012 citizens. Tax forms for 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax forms for 2012 S. Tax forms for 2012 tax return. Tax forms for 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax forms for 2012 S. Tax forms for 2012 nationals; and for students and business apprentices from India. Tax forms for 2012 See Exemptions in chapter 5. Tax forms for 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax forms for 2012 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 forms for 2012 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 forms for 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax forms for 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax forms for 2012 See chapter 6 for more information on dual-status aliens. Tax forms for 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax forms for 2012 However, if you are married and choose to file a joint return with a U. Tax forms for 2012 S. Tax forms for 2012 citizen or resident spouse, you may be eligible for these credits. Tax forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 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 forms for 2012 See Social Security and Medicare Taxes in chapter 8. Tax forms for 2012 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 forms for 2012 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 forms for 2012 Do not use Form 843 to request a refund of Additional Medicare Tax. Tax forms for 2012 See Refund of Taxes Withheld in Error in chapter 8. Tax forms for 2012 Before leaving the United States, aliens generally must obtain a certificate of compliance. Tax forms for 2012 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 forms for 2012 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Tax forms for 2012 These forms are discussed in chapter 11. Tax forms for 2012 Form 1040-C is not an annual U. Tax forms for 2012 S. Tax forms for 2012 income tax return. Tax forms for 2012 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Tax forms for 2012 Chapters 5 and 7 discuss filing an annual U. Tax forms for 2012 S. Tax forms for 2012 income tax return. Tax forms for 2012 . Tax forms for 2012 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 forms for 2012 These are the same rates that apply to U. Tax forms for 2012 S. Tax forms for 2012 citizens and residents. Tax forms for 2012 Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Tax forms for 2012 The term “exempt individual” does not refer to someone exempt from U. Tax forms for 2012 S. Tax forms for 2012 tax. Tax forms for 2012 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 forms for 2012 See chapter 1 . Tax forms for 2012 Generally, you cannot claim tax treaty benefits as a resident alien. Tax forms for 2012 However, there are exceptions. Tax forms for 2012 See Effect of Tax Treaties in chapter 1. Tax forms for 2012 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Tax forms for 2012 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Tax forms for 2012 S. Tax forms for 2012 source income on which tax was not fully paid by the amount withheld. Tax forms for 2012 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 forms for 2012 You were a dual-status alien last year. Tax forms for 2012 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 forms for 2012 However, for the part of the year that you were not present in the United States, you are a nonresident. Tax forms for 2012 File Form 1040. Tax forms for 2012 Print “Dual-Status Return” across the top. Tax forms for 2012 Attach a statement showing your U. Tax forms for 2012 S. Tax forms for 2012 source income for the part of the year you were a nonresident. Tax forms for 2012 You may use Form 1040NR as the statement. Tax forms for 2012 Print “Dual-Status Statement” across the top. Tax forms for 2012 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Tax forms for 2012 If you are an employee and you receive wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax forms for 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax forms for 2012 If you are not an employee who receives wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax forms for 2012 For the 2013 calendar year, file your return by June 16, 2014. Tax forms for 2012 For more information on when and where to file, see chapter 7 . Tax forms for 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax forms for 2012 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 forms for 2012 If you are a U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax forms for 2012 See Identification Number in chapter 5 for more information. Tax forms for 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax forms for 2012 However, nonresident aliens married to U. Tax forms for 2012 S. Tax forms for 2012 citizens or residents can choose to be treated as U. Tax forms for 2012 S. Tax forms for 2012 residents and file joint returns. Tax forms for 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Tax forms for 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax forms for 2012 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 forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax forms for 2012 Your husband must file Form 1040NR or 1040NR-EZ. Tax forms for 2012 No. Tax forms for 2012 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 forms for 2012 See Effect of Tax Treaties in chapter 1. Tax forms for 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax forms for 2012 See chapter 6 . Tax forms for 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax forms for 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax forms for 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax forms for 2012 The brokerage company or payor of the dividends should withhold this tax at source. Tax forms for 2012 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 forms for 2012 If the capital gains and dividends are effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax forms for 2012 S. Tax forms for 2012 citizens and residents. Tax forms for 2012 If you are a nonresident alien, 85% of any U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 See The 30% Tax in chapter 4. Tax forms for 2012 If you are a nonresident alien and the scholarship is not from U. Tax forms for 2012 S. Tax forms for 2012 sources, it is not subject to U. Tax forms for 2012 S. Tax forms for 2012 tax. Tax forms for 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources. Tax forms for 2012 If your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources or you are a resident alien, your scholarship is subject to U. Tax forms for 2012 S. Tax forms for 2012 tax according to the following rules. Tax forms for 2012 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 forms for 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax forms for 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax forms for 2012 If you are not a candidate for a degree, your scholarship is taxable. Tax forms for 2012 Nonresident aliens cannot claim the standard deduction. Tax forms for 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax forms for 2012 You cannot claim the standard deduction allowed on Form 1040. Tax forms for 2012 However, you can itemize any allowable deductions. Tax forms for 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax forms for 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 See Itemized Deductions in chapter 5. Tax forms for 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax forms for 2012 S. Tax forms for 2012 citizens. Tax forms for 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax forms for 2012 S. Tax forms for 2012 tax return. Tax forms for 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax forms for 2012 S. Tax forms for 2012 nationals; and for students and business apprentices from India. Tax forms for 2012 See Exemptions in chapter 5. Tax forms for 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax forms for 2012 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 forms for 2012 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 forms for 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax forms for 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax forms for 2012 See chapter 6 for more information on dual-status aliens. Tax forms for 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax forms for 2012 However, if you are married and choose to file a joint return with a U. Tax forms for 2012 S. Tax forms for 2012 citizen or resident spouse, you may be eligible for these credits. Tax forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 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 forms for 2012 See Social Security and Medicare Taxes in chapter 8. Tax forms for 2012 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 forms for 2012 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 forms for 2012 Do not use Form 843 to request a refund of Additional Medicare Tax. Tax forms for 2012 See Refund of Taxes Withheld in Error in chapter 8. Tax forms for 2012 Before leaving the United States, aliens generally must obtain a certificate of compliance. Tax forms for 2012 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 forms for 2012 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Tax forms for 2012 These forms are discussed in chapter 11. Tax forms for 2012 Form 1040-C is not an annual U. Tax forms for 2012 S. Tax forms for 2012 income tax return. Tax forms for 2012 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Tax forms for 2012 Chapters 5 and 7 discuss filing an annual U. Tax forms for 2012 S. Tax forms for 2012 income tax return. Tax forms for 2012 . Tax forms for 2012 I am a student with an F-1 Visa. Tax forms for 2012 I was told that I was an exempt individual. Tax forms for 2012 Does this mean I am exempt from paying U. Tax forms for 2012 S. Tax forms for 2012 tax? The term “exempt individual” does not refer to someone exempt from U. Tax forms for 2012 S. Tax forms for 2012 tax. Tax forms for 2012 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 forms for 2012 See chapter 1 . Tax forms for 2012 Generally, you cannot claim tax treaty benefits as a resident alien. Tax forms for 2012 However, there are exceptions. Tax forms for 2012 See Effect of Tax Treaties in chapter 1. Tax forms for 2012 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Tax forms for 2012 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Tax forms for 2012 S. Tax forms for 2012 source income on which tax was not fully paid by the amount withheld. Tax forms for 2012 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 forms for 2012 You were a dual-status alien last year. Tax forms for 2012 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 forms for 2012 However, for the part of the year that you were not present in the United States, you are a nonresident. Tax forms for 2012 File Form 1040. Tax forms for 2012 Print “Dual-Status Return” across the top. Tax forms for 2012 Attach a statement showing your U. Tax forms for 2012 S. Tax forms for 2012 source income for the part of the year you were a nonresident. Tax forms for 2012 You may use Form 1040NR as the statement. Tax forms for 2012 Print “Dual-Status Statement” across the top. Tax forms for 2012 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Tax forms for 2012 If you are an employee and you receive wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax forms for 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax forms for 2012 If you are not an employee who receives wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax forms for 2012 For the 2013 calendar year, file your return by June 16, 2014. Tax forms for 2012 For more information on when and where to file, see chapter 7 . Tax forms for 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax forms for 2012 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 forms for 2012 If you are a U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax forms for 2012 See Identification Number in chapter 5 for more information. Tax forms for 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax forms for 2012 However, nonresident aliens married to U. Tax forms for 2012 S. Tax forms for 2012 citizens or residents can choose to be treated as U. Tax forms for 2012 S. Tax forms for 2012 residents and file joint returns. Tax forms for 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Tax forms for 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax forms for 2012 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 forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax forms for 2012 Your husband must file Form 1040NR or 1040NR-EZ. Tax forms for 2012 No. Tax forms for 2012 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 forms for 2012 See Effect of Tax Treaties in chapter 1. Tax forms for 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax forms for 2012 See chapter 6 . Tax forms for 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax forms for 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax forms for 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax forms for 2012 The brokerage company or payor of the dividends should withhold this tax at source. Tax forms for 2012 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 forms for 2012 If the capital gains and dividends are effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax forms for 2012 S. Tax forms for 2012 citizens and residents. Tax forms for 2012 If you are a nonresident alien, 85% of any U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 See The 30% Tax in chapter 4. Tax forms for 2012 If you are a nonresident alien and the scholarship is not from U. Tax forms for 2012 S. Tax forms for 2012 sources, it is not subject to U. Tax forms for 2012 S. Tax forms for 2012 tax. Tax forms for 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources. Tax forms for 2012 If your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources or you are a resident alien, your scholarship is subject to U. Tax forms for 2012 S. Tax forms for 2012 tax according to the following rules. Tax forms for 2012 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 forms for 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax forms for 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax forms for 2012 If you are not a candidate for a degree, your scholarship is taxable. Tax forms for 2012 Nonresident aliens cannot claim the standard deduction. Tax forms for 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax forms for 2012 You cannot claim the standard deduction allowed on Form 1040. Tax forms for 2012 However, you can itemize any allowable deductions. Tax forms for 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax forms for 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 See Itemized Deductions in chapter 5. Tax forms for 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax forms for 2012 S. Tax forms for 2012 citizens. Tax forms for 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax forms for 2012 S. Tax forms for 2012 tax return. Tax forms for 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax forms for 2012 S. Tax forms for 2012 nationals; and for students and business apprentices from India. Tax forms for 2012 See Exemptions in chapter 5. Tax forms for 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax forms for 2012 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 forms for 2012 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 forms for 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax forms for 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax forms for 2012 See chapter 6 for more information on dual-status aliens. Tax forms for 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax forms for 2012 However, if you are married and choose to file a joint return with a U. Tax forms for 2012 S. Tax forms for 2012 citizen or resident spouse, you may be eligible for these credits. Tax forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 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 forms for 2012 See Social Security and Medicare Taxes in chapter 8. Tax forms for 2012 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 forms for 2012 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 forms for 2012 Do not use Form 843 to request a refund of Additional Medicare Tax. Tax forms for 2012 See Refund of Taxes Withheld in Error in chapter 8. Tax forms for 2012 Before leaving the United States, aliens generally must obtain a certificate of compliance. Tax forms for 2012 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 forms for 2012 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Tax forms for 2012 These forms are discussed in chapter 11. Tax forms for 2012 Form 1040-C is not an annual U. Tax forms for 2012 S. Tax forms for 2012 income tax return. Tax forms for 2012 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Tax forms for 2012 Chapters 5 and 7 discuss filing an annual U. Tax forms for 2012 S. Tax forms for 2012 income tax return. Tax forms for 2012 . Tax forms for 2012 I am a resident alien. Tax forms for 2012 Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Tax forms for 2012 However, there are exceptions. Tax forms for 2012 See Effect of Tax Treaties in chapter 1. Tax forms for 2012 See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Tax forms for 2012 You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Tax forms for 2012 S. Tax forms for 2012 source income on which tax was not fully paid by the amount withheld. Tax forms for 2012 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 forms for 2012 You were a dual-status alien last year. Tax forms for 2012 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 forms for 2012 However, for the part of the year that you were not present in the United States, you are a nonresident. Tax forms for 2012 File Form 1040. Tax forms for 2012 Print “Dual-Status Return” across the top. Tax forms for 2012 Attach a statement showing your U. Tax forms for 2012 S. Tax forms for 2012 source income for the part of the year you were a nonresident. Tax forms for 2012 You may use Form 1040NR as the statement. Tax forms for 2012 Print “Dual-Status Statement” across the top. Tax forms for 2012 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Tax forms for 2012 If you are an employee and you receive wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax forms for 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax forms for 2012 If you are not an employee who receives wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax forms for 2012 For the 2013 calendar year, file your return by June 16, 2014. Tax forms for 2012 For more information on when and where to file, see chapter 7 . Tax forms for 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax forms for 2012 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 forms for 2012 If you are a U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax forms for 2012 See Identification Number in chapter 5 for more information. Tax forms for 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax forms for 2012 However, nonresident aliens married to U. Tax forms for 2012 S. Tax forms for 2012 citizens or residents can choose to be treated as U. Tax forms for 2012 S. Tax forms for 2012 residents and file joint returns. Tax forms for 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Tax forms for 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax forms for 2012 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 forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax forms for 2012 Your husband must file Form 1040NR or 1040NR-EZ. Tax forms for 2012 No. Tax forms for 2012 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 forms for 2012 See Effect of Tax Treaties in chapter 1. Tax forms for 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax forms for 2012 See chapter 6 . Tax forms for 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax forms for 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax forms for 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax forms for 2012 The brokerage company or payor of the dividends should withhold this tax at source. Tax forms for 2012 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 forms for 2012 If the capital gains and dividends are effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax forms for 2012 S. Tax forms for 2012 citizens and residents. Tax forms for 2012 If you are a nonresident alien, 85% of any U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 See The 30% Tax in chapter 4. Tax forms for 2012 If you are a nonresident alien and the scholarship is not from U. Tax forms for 2012 S. Tax forms for 2012 sources, it is not subject to U. Tax forms for 2012 S. Tax forms for 2012 tax. Tax forms for 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources. Tax forms for 2012 If your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources or you are a resident alien, your scholarship is subject to U. Tax forms for 2012 S. Tax forms for 2012 tax according to the following rules. Tax forms for 2012 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 forms for 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax forms for 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax forms for 2012 If you are not a candidate for a degree, your scholarship is taxable. Tax forms for 2012 Nonresident aliens cannot claim the standard deduction. Tax forms for 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax forms for 2012 You cannot claim the standard deduction allowed on Form 1040. Tax forms for 2012 However, you can itemize any allowable deductions. Tax forms for 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax forms for 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 See Itemized Deductions in chapter 5. Tax forms for 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax forms for 2012 S. Tax forms for 2012 citizens. Tax forms for 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax forms for 2012 S. Tax forms for 2012 tax return. Tax forms for 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax forms for 2012 S. Tax forms for 2012 nationals; and for students and business apprentices from India. Tax forms for 2012 See Exemptions in chapter 5. Tax forms for 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax forms for 2012 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 forms for 2012 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 forms for 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax forms for 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax forms for 2012 See chapter 6 for more information on dual-status aliens. Tax forms for 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax forms for 2012 However, if you are married and choose to file a joint return with a U. Tax forms for 2012 S. Tax forms for 2012 citizen or resident spouse, you may be eligible for these credits. Tax forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 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 forms for 2012 See Social Security and Medicare Taxes in chapter 8. Tax forms for 2012 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 forms for 2012 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 forms for 2012 Do not use Form 843 to request a refund of Additional Medicare Tax. Tax forms for 2012 See Refund of Taxes Withheld in Error in chapter 8. Tax forms for 2012 Before leaving the United States, aliens generally must obtain a certificate of compliance. Tax forms for 2012 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 forms for 2012 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Tax forms for 2012 These forms are discussed in chapter 11. Tax forms for 2012 Form 1040-C is not an annual U. Tax forms for 2012 S. Tax forms for 2012 income tax return. Tax forms for 2012 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Tax forms for 2012 Chapters 5 and 7 discuss filing an annual U. Tax forms for 2012 S. Tax forms for 2012 income tax return. Tax forms for 2012 . Tax forms for 2012 I am a nonresident alien with no dependents. Tax forms for 2012 I am working temporarily for a U. Tax forms for 2012 S. Tax forms for 2012 company. Tax forms for 2012 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 forms for 2012 S. Tax forms for 2012 source income on which tax was not fully paid by the amount withheld. Tax forms for 2012 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 forms for 2012 You were a dual-status alien last year. Tax forms for 2012 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 forms for 2012 However, for the part of the year that you were not present in the United States, you are a nonresident. Tax forms for 2012 File Form 1040. Tax forms for 2012 Print “Dual-Status Return” across the top. Tax forms for 2012 Attach a statement showing your U. Tax forms for 2012 S. Tax forms for 2012 source income for the part of the year you were a nonresident. Tax forms for 2012 You may use Form 1040NR as the statement. Tax forms for 2012 Print “Dual-Status Statement” across the top. Tax forms for 2012 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Tax forms for 2012 If you are an employee and you receive wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax forms for 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax forms for 2012 If you are not an employee who receives wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax forms for 2012 For the 2013 calendar year, file your return by June 16, 2014. Tax forms for 2012 For more information on when and where to file, see chapter 7 . Tax forms for 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax forms for 2012 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 forms for 2012 If you are a U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax forms for 2012 See Identification Number in chapter 5 for more information. Tax forms for 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax forms for 2012 However, nonresident aliens married to U. Tax forms for 2012 S. Tax forms for 2012 citizens or residents can choose to be treated as U. Tax forms for 2012 S. Tax forms for 2012 residents and file joint returns. Tax forms for 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Tax forms for 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax forms for 2012 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 forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax forms for 2012 Your husband must file Form 1040NR or 1040NR-EZ. Tax forms for 2012 No. Tax forms for 2012 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 forms for 2012 See Effect of Tax Treaties in chapter 1. Tax forms for 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax forms for 2012 See chapter 6 . Tax forms for 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax forms for 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax forms for 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax forms for 2012 The brokerage company or payor of the dividends should withhold this tax at source. Tax forms for 2012 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 forms for 2012 If the capital gains and dividends are effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax forms for 2012 S. Tax forms for 2012 citizens and residents. Tax forms for 2012 If you are a nonresident alien, 85% of any U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 See The 30% Tax in chapter 4. Tax forms for 2012 If you are a nonresident alien and the scholarship is not from U. Tax forms for 2012 S. Tax forms for 2012 sources, it is not subject to U. Tax forms for 2012 S. Tax forms for 2012 tax. Tax forms for 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources. Tax forms for 2012 If your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources or you are a resident alien, your scholarship is subject to U. Tax forms for 2012 S. Tax forms for 2012 tax according to the following rules. Tax forms for 2012 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 forms for 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax forms for 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax forms for 2012 If you are not a candidate for a degree, your scholarship is taxable. Tax forms for 2012 Nonresident aliens cannot claim the standard deduction. Tax forms for 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax forms for 2012 You cannot claim the standard deduction allowed on Form 1040. Tax forms for 2012 However, you can itemize any allowable deductions. Tax forms for 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax forms for 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 See Itemized Deductions in chapter 5. Tax forms for 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax forms for 2012 S. Tax forms for 2012 citizens. Tax forms for 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax forms for 2012 S. Tax forms for 2012 tax return. Tax forms for 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax forms for 2012 S. Tax forms for 2012 nationals; and for students and business apprentices from India. Tax forms for 2012 See Exemptions in chapter 5. Tax forms for 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax forms for 2012 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 forms for 2012 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 forms for 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax forms for 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax forms for 2012 See chapter 6 for more information on dual-status aliens. Tax forms for 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax forms for 2012 However, if you are married and choose to file a joint return with a U. Tax forms for 2012 S. Tax forms for 2012 citizen or resident spouse, you may be eligible for these credits. Tax forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 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 forms for 2012 See Social Security and Medicare Taxes in chapter 8. Tax forms for 2012 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 forms for 2012 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 forms for 2012 Do not use Form 843 to request a refund of Additional Medicare Tax. Tax forms for 2012 See Refund of Taxes Withheld in Error in chapter 8. Tax forms for 2012 Before leaving the United States, aliens generally must obtain a certificate of compliance. Tax forms for 2012 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 forms for 2012 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Tax forms for 2012 These forms are discussed in chapter 11. Tax forms for 2012 Form 1040-C is not an annual U. Tax forms for 2012 S. Tax forms for 2012 income tax return. Tax forms for 2012 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Tax forms for 2012 Chapters 5 and 7 discuss filing an annual U. Tax forms for 2012 S. Tax forms for 2012 income tax return. Tax forms for 2012 . Tax forms for 2012 I came to the United States on June 30th of last year. Tax forms for 2012 I have an H-1B Visa. Tax forms for 2012 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 forms for 2012 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 forms for 2012 However, for the part of the year that you were not present in the United States, you are a nonresident. Tax forms for 2012 File Form 1040. Tax forms for 2012 Print “Dual-Status Return” across the top. Tax forms for 2012 Attach a statement showing your U. Tax forms for 2012 S. Tax forms for 2012 source income for the part of the year you were a nonresident. Tax forms for 2012 You may use Form 1040NR as the statement. Tax forms for 2012 Print “Dual-Status Statement” across the top. Tax forms for 2012 See First Year of Residency in chapter 1 for rules on determining your residency starting date. Tax forms for 2012 If you are an employee and you receive wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax forms for 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax forms for 2012 If you are not an employee who receives wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax forms for 2012 For the 2013 calendar year, file your return by June 16, 2014. Tax forms for 2012 For more information on when and where to file, see chapter 7 . Tax forms for 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax forms for 2012 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 forms for 2012 If you are a U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax forms for 2012 See Identification Number in chapter 5 for more information. Tax forms for 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax forms for 2012 However, nonresident aliens married to U. Tax forms for 2012 S. Tax forms for 2012 citizens or residents can choose to be treated as U. Tax forms for 2012 S. Tax forms for 2012 residents and file joint returns. Tax forms for 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Tax forms for 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax forms for 2012 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 forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax forms for 2012 Your husband must file Form 1040NR or 1040NR-EZ. Tax forms for 2012 No. Tax forms for 2012 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 forms for 2012 See Effect of Tax Treaties in chapter 1. Tax forms for 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax forms for 2012 See chapter 6 . Tax forms for 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax forms for 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax forms for 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax forms for 2012 The brokerage company or payor of the dividends should withhold this tax at source. Tax forms for 2012 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 forms for 2012 If the capital gains and dividends are effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax forms for 2012 S. Tax forms for 2012 citizens and residents. Tax forms for 2012 If you are a nonresident alien, 85% of any U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 See The 30% Tax in chapter 4. Tax forms for 2012 If you are a nonresident alien and the scholarship is not from U. Tax forms for 2012 S. Tax forms for 2012 sources, it is not subject to U. Tax forms for 2012 S. Tax forms for 2012 tax. Tax forms for 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources. Tax forms for 2012 If your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources or you are a resident alien, your scholarship is subject to U. Tax forms for 2012 S. Tax forms for 2012 tax according to the following rules. Tax forms for 2012 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 forms for 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax forms for 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax forms for 2012 If you are not a candidate for a degree, your scholarship is taxable. Tax forms for 2012 Nonresident aliens cannot claim the standard deduction. Tax forms for 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax forms for 2012 You cannot claim the standard deduction allowed on Form 1040. Tax forms for 2012 However, you can itemize any allowable deductions. Tax forms for 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax forms for 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 See Itemized Deductions in chapter 5. Tax forms for 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax forms for 2012 S. Tax forms for 2012 citizens. Tax forms for 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax forms for 2012 S. Tax forms for 2012 tax return. Tax forms for 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax forms for 2012 S. Tax forms for 2012 nationals; and for students and business apprentices from India. Tax forms for 2012 See Exemptions in chapter 5. Tax forms for 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax forms for 2012 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 forms for 2012 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 forms for 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax forms for 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax forms for 2012 See chapter 6 for more information on dual-status aliens. Tax forms for 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax forms for 2012 However, if you are married and choose to file a joint return with a U. Tax forms for 2012 S. Tax forms for 2012 citizen or resident spouse, you may be eligible for these credits. Tax forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 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 forms for 2012 See Social Security and Medicare Taxes in chapter 8. Tax forms for 2012 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 forms for 2012 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 forms for 2012 Do not use Form 843 to request a refund of Additional Medicare Tax. Tax forms for 2012 See Refund of Taxes Withheld in Error in chapter 8. Tax forms for 2012 Before leaving the United States, aliens generally must obtain a certificate of compliance. Tax forms for 2012 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 forms for 2012 You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Tax forms for 2012 These forms are discussed in chapter 11. Tax forms for 2012 Form 1040-C is not an annual U. Tax forms for 2012 S. Tax forms for 2012 income tax return. Tax forms for 2012 If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Tax forms for 2012 Chapters 5 and 7 discuss filing an annual U. Tax forms for 2012 S. Tax forms for 2012 income tax return. Tax forms for 2012 . Tax forms for 2012 When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Tax forms for 2012 If you file for the 2013 calendar year, your return is due April 15, 2014. Tax forms for 2012 If you are not an employee who receives wages subject to U. Tax forms for 2012 S. Tax forms for 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax forms for 2012 For the 2013 calendar year, file your return by June 16, 2014. Tax forms for 2012 For more information on when and where to file, see chapter 7 . Tax forms for 2012 A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Tax forms for 2012 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 forms for 2012 If you are a U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Tax forms for 2012 See Identification Number in chapter 5 for more information. Tax forms for 2012 Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Tax forms for 2012 However, nonresident aliens married to U. Tax forms for 2012 S. Tax forms for 2012 citizens or residents can choose to be treated as U. Tax forms for 2012 S. Tax forms for 2012 residents and file joint returns. Tax forms for 2012 For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 Assuming both of you had these visas for all of last year, you are a resident alien. Tax forms for 2012 Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Tax forms for 2012 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 forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Tax forms for 2012 Your husband must file Form 1040NR or 1040NR-EZ. Tax forms for 2012 No. Tax forms for 2012 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 forms for 2012 See Effect of Tax Treaties in chapter 1. Tax forms for 2012 You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Tax forms for 2012 See chapter 6 . Tax forms for 2012 The following rules apply if the dividends and capital gains are not effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Tax forms for 2012 See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Tax forms for 2012 Dividends are generally taxed at a 30% (or lower treaty) rate. Tax forms for 2012 The brokerage company or payor of the dividends should withhold this tax at source. Tax forms for 2012 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 forms for 2012 If the capital gains and dividends are effectively connected with a U. Tax forms for 2012 S. Tax forms for 2012 trade or business, they are taxed according to the same rules and at the same rates that apply to U. Tax forms for 2012 S. Tax forms for 2012 citizens and residents. Tax forms for 2012 If you are a nonresident alien, 85% of any U. Tax forms for 2012 S. Tax forms for 2012 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 forms for 2012 See The 30% Tax in chapter 4. Tax forms for 2012 If you are a nonresident alien and the scholarship is not from U. Tax forms for 2012 S. Tax forms for 2012 sources, it is not subject to U. Tax forms for 2012 S. Tax forms for 2012 tax. Tax forms for 2012 See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources. Tax forms for 2012 If your scholarship is from U. Tax forms for 2012 S. Tax forms for 2012 sources or you are a resident alien, your scholarship is subject to U. Tax forms for 2012 S. Tax forms for 2012 tax according to the following rules. Tax forms for 2012 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 forms for 2012 However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Tax forms for 2012 See Scholarships and Fellowship Grants in chapter 3 for more information. Tax forms for 2012 If you are not a candidate for a degree, your scholarship is taxable. Tax forms for 2012 Nonresident aliens cannot claim the standard deduction. Tax forms for 2012 However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Tax forms for 2012 You cannot claim the standard deduction allowed on Form 1040. Tax forms for 2012 However, you can itemize any allowable deductions. Tax forms for 2012 Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Tax forms for 2012 However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Tax forms for 2012 S. Tax forms for 2012 trade or business. Tax forms for 2012 See Itemized Deductions in chapter 5. Tax forms for 2012 Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Tax forms for 2012 S. Tax forms for 2012 citizens. Tax forms for 2012 However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Tax forms for 2012 S. Tax forms for 2012 tax return. Tax forms for 2012 There are special rules for residents of Mexico, Canada, and South Korea; for U. Tax forms for 2012 S. Tax forms for 2012 nationals; and for students and business apprentices from India. Tax forms for 2012 See Exemptions in chapter 5. Tax forms for 2012 As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax forms for 2012 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 forms for 2012 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 forms for 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax forms for 2012 If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Tax forms for 2012 See chapter 6 for more information on dual-status aliens. Tax forms for 2012 If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Tax forms for 2012 However, if you are married and choose to file a joint return with a U. Tax forms for 2012 S. Tax forms for 2012 citizen or resident spouse, you may be eligible for these credits. Tax forms for 2012 See Nonresident Spouse Treated as a Resident in chapter 1. Tax forms for 2012 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