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Turbotax 2011 Tax Preparation

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Turbotax 2011 Tax Preparation

Turbotax 2011 tax preparation Part Three -   Gains and Losses The four chapters in this part discuss investment gains and losses, including how to figure your basis in property. Turbotax 2011 tax preparation A gain from selling or trading stocks, bonds, or other investment property may be taxed or it may be tax free, at least in part. Turbotax 2011 tax preparation A loss may or may not be deductible. Turbotax 2011 tax preparation These chapters also discuss gains from selling property you personally use — including the special rules for selling your home. Turbotax 2011 tax preparation Nonbusiness casualty and theft losses are discussed in chapter 25 in Part Five. Turbotax 2011 tax preparation Table of Contents 13. Turbotax 2011 tax preparation   Basis of PropertyIntroduction Useful Items - You may want to see: Cost BasisReal Property Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostProperty Received for Services Taxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed From Personal to Business or Rental Use Stocks and Bonds 14. Turbotax 2011 tax preparation   Sale of PropertyReminder Introduction Useful Items - You may want to see: Sales and TradesWhat Is a Sale or Trade? How To Figure Gain or Loss Nontaxable Trades Transfers Between Spouses Related Party Transactions Capital Gains and LossesCapital or Ordinary Gain or Loss Capital Assets and Noncapital Assets Holding Period Nonbusiness Bad Debts Wash Sales Rollover of Gain From Publicly Traded Securities 15. Turbotax 2011 tax preparation   Selling Your HomeReminder Introduction Useful Items - You may want to see: Main Home Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Business Use or Rental of Home Reporting the SaleSeller-financed mortgage. Turbotax 2011 tax preparation More information. Turbotax 2011 tax preparation Special SituationsException for sales to related persons. Turbotax 2011 tax preparation Recapturing (Paying Back) a Federal Mortgage Subsidy 16. Turbotax 2011 tax preparation   Reporting Gains and Losses What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. Turbotax 2011 tax preparation Exception 2. Turbotax 2011 tax preparation File Form 1099-B or Form 1099-S with the IRS. Turbotax 2011 tax preparation Capital Losses Capital Gain Tax Rates Prev  Up  Next   Home   More Online Publications
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The Turbotax 2011 Tax Preparation

Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation . Turbotax 2011 tax preparation What is the difference between a resident alien and a nonresident alien for tax purposes? . Turbotax 2011 tax preparation 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? . Turbotax 2011 tax preparation I am a student with an F-1 Visa. Turbotax 2011 tax preparation I was told that I was an exempt individual. Turbotax 2011 tax preparation Does this mean I am exempt from paying U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax? . Turbotax 2011 tax preparation I am a resident alien. Turbotax 2011 tax preparation Can I claim any treaty benefits? . Turbotax 2011 tax preparation I am a nonresident alien with no dependents. Turbotax 2011 tax preparation I am working temporarily for a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation company. Turbotax 2011 tax preparation What return do I file? . Turbotax 2011 tax preparation I came to the United States on June 30th of last year. Turbotax 2011 tax preparation I have an H-1B Visa. Turbotax 2011 tax preparation What is my tax status, resident alien or nonresident alien? What tax return do I file? . Turbotax 2011 tax preparation When is my Form 1040NR due? . Turbotax 2011 tax preparation My spouse is a nonresident alien. Turbotax 2011 tax preparation Does he need a social security number? . Turbotax 2011 tax preparation I am a nonresident alien. Turbotax 2011 tax preparation Can I file a joint return with my spouse? . Turbotax 2011 tax preparation I have an H-1B Visa and my husband has an F-1 Visa. Turbotax 2011 tax preparation We both lived in the United States all of last year and had income. Turbotax 2011 tax preparation What kind of form should we file? Do we file separate returns or a joint return? . Turbotax 2011 tax preparation Is a dual-resident taxpayer the same as a dual-status taxpayer? . Turbotax 2011 tax preparation I am a nonresident alien and invested money in the U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation stock market through a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation brokerage company. Turbotax 2011 tax preparation Are the dividends and the capital gains taxable? If yes, how are they taxed? . Turbotax 2011 tax preparation I am a nonresident alien. Turbotax 2011 tax preparation I receive U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation social security benefits. Turbotax 2011 tax preparation Are my benefits taxable? . Turbotax 2011 tax preparation Do I have to pay taxes on my scholarship? . Turbotax 2011 tax preparation I am a nonresident alien. Turbotax 2011 tax preparation Can I claim the standard deduction? . Turbotax 2011 tax preparation I am a dual-status taxpayer. Turbotax 2011 tax preparation Can I claim the standard deduction? . Turbotax 2011 tax preparation I am filing Form 1040NR. Turbotax 2011 tax preparation Can I claim itemized deductions? . Turbotax 2011 tax preparation I am not a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen. Turbotax 2011 tax preparation What exemptions can I claim? . Turbotax 2011 tax preparation What exemptions can I claim as a dual-status taxpayer? . Turbotax 2011 tax preparation I am single with a dependent child. Turbotax 2011 tax preparation I was a dual-status alien in 2013. Turbotax 2011 tax preparation Can I claim the earned income credit on my 2013 tax return? . Turbotax 2011 tax preparation I am a nonresident alien student. Turbotax 2011 tax preparation Can I claim an education credit on my Form 1040NR? . Turbotax 2011 tax preparation I am a nonresident alien, temporarily working in the U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation under a J visa. Turbotax 2011 tax preparation Am I subject to social security and Medicare taxes? . Turbotax 2011 tax preparation I am a nonresident alien student. Turbotax 2011 tax preparation Social security taxes were withheld from my pay in error. Turbotax 2011 tax preparation How do I get a refund of these taxes? . Turbotax 2011 tax preparation I am an alien who will be leaving the United States. Turbotax 2011 tax preparation What forms do I have to file before I leave? . Turbotax 2011 tax preparation I filed a Form 1040-C when I left the United States. Turbotax 2011 tax preparation Do I still have to file an annual U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax return? . Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen. Turbotax 2011 tax preparation Aliens are classified as resident aliens and nonresident aliens. Turbotax 2011 tax preparation Resident aliens are taxed on their worldwide income, the same as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens. Turbotax 2011 tax preparation Nonresident aliens are taxed only on their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation source income and certain foreign source income that is effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Turbotax 2011 tax preparation These are the same rates that apply to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens and residents. Turbotax 2011 tax preparation Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Turbotax 2011 tax preparation The term “exempt individual” does not refer to someone exempt from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See chapter 1 . Turbotax 2011 tax preparation Generally, you cannot claim tax treaty benefits as a resident alien. Turbotax 2011 tax preparation However, there are exceptions. Turbotax 2011 tax preparation See Effect of Tax Treaties in chapter 1. Turbotax 2011 tax preparation See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Turbotax 2011 tax preparation You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation source income on which tax was not fully paid by the amount withheld. Turbotax 2011 tax preparation You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Turbotax 2011 tax preparation You were a dual-status alien last year. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation However, for the part of the year that you were not present in the United States, you are a nonresident. Turbotax 2011 tax preparation File Form 1040. Turbotax 2011 tax preparation Print “Dual-Status Return” across the top. Turbotax 2011 tax preparation Attach a statement showing your U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation source income for the part of the year you were a nonresident. Turbotax 2011 tax preparation You may use Form 1040NR as the statement. Turbotax 2011 tax preparation Print “Dual-Status Statement” across the top. Turbotax 2011 tax preparation See First Year of Residency in chapter 1 for rules on determining your residency starting date. Turbotax 2011 tax preparation If you are an employee and you receive wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 tax preparation If you are not an employee who receives wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 tax preparation For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 tax preparation For more information on when and where to file, see chapter 7 . Turbotax 2011 tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 tax preparation If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 tax preparation If you are a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 tax preparation See Identification Number in chapter 5 for more information. Turbotax 2011 tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 tax preparation However, nonresident aliens married to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens or residents can choose to be treated as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation residents and file joint returns. Turbotax 2011 tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 tax preparation Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 tax preparation Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 tax preparation No. Turbotax 2011 tax preparation A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 tax preparation See Effect of Tax Treaties in chapter 1. Turbotax 2011 tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 tax preparation See chapter 6 . Turbotax 2011 tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 tax preparation The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 tax preparation If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 tax preparation If the capital gains and dividends are effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens and residents. Turbotax 2011 tax preparation If you are a nonresident alien, 85% of any U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See The 30% Tax in chapter 4. Turbotax 2011 tax preparation If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources, it is not subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax. Turbotax 2011 tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources. Turbotax 2011 tax preparation If your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax according to the following rules. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 tax preparation If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 tax preparation Nonresident aliens cannot claim the standard deduction. Turbotax 2011 tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 tax preparation You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 tax preparation However, you can itemize any allowable deductions. Turbotax 2011 tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation See Itemized Deductions in chapter 5. Turbotax 2011 tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens. Turbotax 2011 tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax return. Turbotax 2011 tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation nationals; and for students and business apprentices from India. Turbotax 2011 tax preparation See Exemptions in chapter 5. Turbotax 2011 tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 tax preparation See chapter 6 for more information on dual-status aliens. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 tax preparation However, if you are married and choose to file a joint return with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See Social Security and Medicare Taxes in chapter 8. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Do not use Form 843 to request a refund of Additional Medicare Tax. Turbotax 2011 tax preparation See Refund of Taxes Withheld in Error in chapter 8. Turbotax 2011 tax preparation Before leaving the United States, aliens generally must obtain a certificate of compliance. Turbotax 2011 tax preparation This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Turbotax 2011 tax preparation You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Turbotax 2011 tax preparation These forms are discussed in chapter 11. Turbotax 2011 tax preparation Form 1040-C is not an annual U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return. Turbotax 2011 tax preparation If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Turbotax 2011 tax preparation Chapters 5 and 7 discuss filing an annual U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return. Turbotax 2011 tax preparation . Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation These are the same rates that apply to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens and residents. Turbotax 2011 tax preparation Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Turbotax 2011 tax preparation The term “exempt individual” does not refer to someone exempt from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See chapter 1 . Turbotax 2011 tax preparation Generally, you cannot claim tax treaty benefits as a resident alien. Turbotax 2011 tax preparation However, there are exceptions. Turbotax 2011 tax preparation See Effect of Tax Treaties in chapter 1. Turbotax 2011 tax preparation See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Turbotax 2011 tax preparation You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation source income on which tax was not fully paid by the amount withheld. Turbotax 2011 tax preparation You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Turbotax 2011 tax preparation You were a dual-status alien last year. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation However, for the part of the year that you were not present in the United States, you are a nonresident. Turbotax 2011 tax preparation File Form 1040. Turbotax 2011 tax preparation Print “Dual-Status Return” across the top. Turbotax 2011 tax preparation Attach a statement showing your U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation source income for the part of the year you were a nonresident. Turbotax 2011 tax preparation You may use Form 1040NR as the statement. Turbotax 2011 tax preparation Print “Dual-Status Statement” across the top. Turbotax 2011 tax preparation See First Year of Residency in chapter 1 for rules on determining your residency starting date. Turbotax 2011 tax preparation If you are an employee and you receive wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 tax preparation If you are not an employee who receives wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 tax preparation For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 tax preparation For more information on when and where to file, see chapter 7 . Turbotax 2011 tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 tax preparation If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 tax preparation If you are a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 tax preparation See Identification Number in chapter 5 for more information. Turbotax 2011 tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 tax preparation However, nonresident aliens married to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens or residents can choose to be treated as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation residents and file joint returns. Turbotax 2011 tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 tax preparation Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 tax preparation Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 tax preparation No. Turbotax 2011 tax preparation A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 tax preparation See Effect of Tax Treaties in chapter 1. Turbotax 2011 tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 tax preparation See chapter 6 . Turbotax 2011 tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 tax preparation The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 tax preparation If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 tax preparation If the capital gains and dividends are effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens and residents. Turbotax 2011 tax preparation If you are a nonresident alien, 85% of any U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See The 30% Tax in chapter 4. Turbotax 2011 tax preparation If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources, it is not subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax. Turbotax 2011 tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources. Turbotax 2011 tax preparation If your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax according to the following rules. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 tax preparation If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 tax preparation Nonresident aliens cannot claim the standard deduction. Turbotax 2011 tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 tax preparation You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 tax preparation However, you can itemize any allowable deductions. Turbotax 2011 tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation See Itemized Deductions in chapter 5. Turbotax 2011 tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens. Turbotax 2011 tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax return. Turbotax 2011 tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation nationals; and for students and business apprentices from India. Turbotax 2011 tax preparation See Exemptions in chapter 5. Turbotax 2011 tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 tax preparation See chapter 6 for more information on dual-status aliens. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 tax preparation However, if you are married and choose to file a joint return with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See Social Security and Medicare Taxes in chapter 8. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Do not use Form 843 to request a refund of Additional Medicare Tax. Turbotax 2011 tax preparation See Refund of Taxes Withheld in Error in chapter 8. Turbotax 2011 tax preparation Before leaving the United States, aliens generally must obtain a certificate of compliance. Turbotax 2011 tax preparation This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Turbotax 2011 tax preparation You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Turbotax 2011 tax preparation These forms are discussed in chapter 11. Turbotax 2011 tax preparation Form 1040-C is not an annual U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return. Turbotax 2011 tax preparation If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Turbotax 2011 tax preparation Chapters 5 and 7 discuss filing an annual U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return. Turbotax 2011 tax preparation . Turbotax 2011 tax preparation I am a student with an F-1 Visa. Turbotax 2011 tax preparation I was told that I was an exempt individual. Turbotax 2011 tax preparation Does this mean I am exempt from paying U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax? The term “exempt individual” does not refer to someone exempt from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See chapter 1 . Turbotax 2011 tax preparation Generally, you cannot claim tax treaty benefits as a resident alien. Turbotax 2011 tax preparation However, there are exceptions. Turbotax 2011 tax preparation See Effect of Tax Treaties in chapter 1. Turbotax 2011 tax preparation See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Turbotax 2011 tax preparation You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation source income on which tax was not fully paid by the amount withheld. Turbotax 2011 tax preparation You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Turbotax 2011 tax preparation You were a dual-status alien last year. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation However, for the part of the year that you were not present in the United States, you are a nonresident. Turbotax 2011 tax preparation File Form 1040. Turbotax 2011 tax preparation Print “Dual-Status Return” across the top. Turbotax 2011 tax preparation Attach a statement showing your U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation source income for the part of the year you were a nonresident. Turbotax 2011 tax preparation You may use Form 1040NR as the statement. Turbotax 2011 tax preparation Print “Dual-Status Statement” across the top. Turbotax 2011 tax preparation See First Year of Residency in chapter 1 for rules on determining your residency starting date. Turbotax 2011 tax preparation If you are an employee and you receive wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 tax preparation If you are not an employee who receives wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 tax preparation For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 tax preparation For more information on when and where to file, see chapter 7 . Turbotax 2011 tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 tax preparation If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 tax preparation If you are a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 tax preparation See Identification Number in chapter 5 for more information. Turbotax 2011 tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 tax preparation However, nonresident aliens married to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens or residents can choose to be treated as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation residents and file joint returns. Turbotax 2011 tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 tax preparation Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 tax preparation Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 tax preparation No. Turbotax 2011 tax preparation A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 tax preparation See Effect of Tax Treaties in chapter 1. Turbotax 2011 tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 tax preparation See chapter 6 . Turbotax 2011 tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 tax preparation The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 tax preparation If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 tax preparation If the capital gains and dividends are effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens and residents. Turbotax 2011 tax preparation If you are a nonresident alien, 85% of any U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See The 30% Tax in chapter 4. Turbotax 2011 tax preparation If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources, it is not subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax. Turbotax 2011 tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources. Turbotax 2011 tax preparation If your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax according to the following rules. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 tax preparation If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 tax preparation Nonresident aliens cannot claim the standard deduction. Turbotax 2011 tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 tax preparation You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 tax preparation However, you can itemize any allowable deductions. Turbotax 2011 tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation See Itemized Deductions in chapter 5. Turbotax 2011 tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens. Turbotax 2011 tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax return. Turbotax 2011 tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation nationals; and for students and business apprentices from India. Turbotax 2011 tax preparation See Exemptions in chapter 5. Turbotax 2011 tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 tax preparation See chapter 6 for more information on dual-status aliens. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 tax preparation However, if you are married and choose to file a joint return with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See Social Security and Medicare Taxes in chapter 8. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Do not use Form 843 to request a refund of Additional Medicare Tax. Turbotax 2011 tax preparation See Refund of Taxes Withheld in Error in chapter 8. Turbotax 2011 tax preparation Before leaving the United States, aliens generally must obtain a certificate of compliance. Turbotax 2011 tax preparation This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Turbotax 2011 tax preparation You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Turbotax 2011 tax preparation These forms are discussed in chapter 11. Turbotax 2011 tax preparation Form 1040-C is not an annual U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return. Turbotax 2011 tax preparation If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Turbotax 2011 tax preparation Chapters 5 and 7 discuss filing an annual U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return. Turbotax 2011 tax preparation . Turbotax 2011 tax preparation I am a resident alien. Turbotax 2011 tax preparation Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Turbotax 2011 tax preparation However, there are exceptions. Turbotax 2011 tax preparation See Effect of Tax Treaties in chapter 1. Turbotax 2011 tax preparation See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Turbotax 2011 tax preparation You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation source income on which tax was not fully paid by the amount withheld. Turbotax 2011 tax preparation You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Turbotax 2011 tax preparation You were a dual-status alien last year. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation However, for the part of the year that you were not present in the United States, you are a nonresident. Turbotax 2011 tax preparation File Form 1040. Turbotax 2011 tax preparation Print “Dual-Status Return” across the top. Turbotax 2011 tax preparation Attach a statement showing your U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation source income for the part of the year you were a nonresident. Turbotax 2011 tax preparation You may use Form 1040NR as the statement. Turbotax 2011 tax preparation Print “Dual-Status Statement” across the top. Turbotax 2011 tax preparation See First Year of Residency in chapter 1 for rules on determining your residency starting date. Turbotax 2011 tax preparation If you are an employee and you receive wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 tax preparation If you are not an employee who receives wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 tax preparation For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 tax preparation For more information on when and where to file, see chapter 7 . Turbotax 2011 tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 tax preparation If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 tax preparation If you are a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 tax preparation See Identification Number in chapter 5 for more information. Turbotax 2011 tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 tax preparation However, nonresident aliens married to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens or residents can choose to be treated as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation residents and file joint returns. Turbotax 2011 tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 tax preparation Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 tax preparation Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 tax preparation No. Turbotax 2011 tax preparation A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 tax preparation See Effect of Tax Treaties in chapter 1. Turbotax 2011 tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 tax preparation See chapter 6 . Turbotax 2011 tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 tax preparation The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 tax preparation If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 tax preparation If the capital gains and dividends are effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens and residents. Turbotax 2011 tax preparation If you are a nonresident alien, 85% of any U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See The 30% Tax in chapter 4. Turbotax 2011 tax preparation If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources, it is not subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax. Turbotax 2011 tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources. Turbotax 2011 tax preparation If your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax according to the following rules. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 tax preparation If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 tax preparation Nonresident aliens cannot claim the standard deduction. Turbotax 2011 tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 tax preparation You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 tax preparation However, you can itemize any allowable deductions. Turbotax 2011 tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation See Itemized Deductions in chapter 5. Turbotax 2011 tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens. Turbotax 2011 tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax return. Turbotax 2011 tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation nationals; and for students and business apprentices from India. Turbotax 2011 tax preparation See Exemptions in chapter 5. Turbotax 2011 tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 tax preparation See chapter 6 for more information on dual-status aliens. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 tax preparation However, if you are married and choose to file a joint return with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See Social Security and Medicare Taxes in chapter 8. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Do not use Form 843 to request a refund of Additional Medicare Tax. Turbotax 2011 tax preparation See Refund of Taxes Withheld in Error in chapter 8. Turbotax 2011 tax preparation Before leaving the United States, aliens generally must obtain a certificate of compliance. Turbotax 2011 tax preparation This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Turbotax 2011 tax preparation You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Turbotax 2011 tax preparation These forms are discussed in chapter 11. Turbotax 2011 tax preparation Form 1040-C is not an annual U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return. Turbotax 2011 tax preparation If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Turbotax 2011 tax preparation Chapters 5 and 7 discuss filing an annual U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return. Turbotax 2011 tax preparation . Turbotax 2011 tax preparation I am a nonresident alien with no dependents. Turbotax 2011 tax preparation I am working temporarily for a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation company. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation source income on which tax was not fully paid by the amount withheld. Turbotax 2011 tax preparation You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Turbotax 2011 tax preparation You were a dual-status alien last year. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation However, for the part of the year that you were not present in the United States, you are a nonresident. Turbotax 2011 tax preparation File Form 1040. Turbotax 2011 tax preparation Print “Dual-Status Return” across the top. Turbotax 2011 tax preparation Attach a statement showing your U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation source income for the part of the year you were a nonresident. Turbotax 2011 tax preparation You may use Form 1040NR as the statement. Turbotax 2011 tax preparation Print “Dual-Status Statement” across the top. Turbotax 2011 tax preparation See First Year of Residency in chapter 1 for rules on determining your residency starting date. Turbotax 2011 tax preparation If you are an employee and you receive wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 tax preparation If you are not an employee who receives wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 tax preparation For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 tax preparation For more information on when and where to file, see chapter 7 . Turbotax 2011 tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 tax preparation If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 tax preparation If you are a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 tax preparation See Identification Number in chapter 5 for more information. Turbotax 2011 tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 tax preparation However, nonresident aliens married to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens or residents can choose to be treated as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation residents and file joint returns. Turbotax 2011 tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 tax preparation Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 tax preparation Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 tax preparation No. Turbotax 2011 tax preparation A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 tax preparation See Effect of Tax Treaties in chapter 1. Turbotax 2011 tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 tax preparation See chapter 6 . Turbotax 2011 tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 tax preparation The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 tax preparation If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 tax preparation If the capital gains and dividends are effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens and residents. Turbotax 2011 tax preparation If you are a nonresident alien, 85% of any U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See The 30% Tax in chapter 4. Turbotax 2011 tax preparation If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources, it is not subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax. Turbotax 2011 tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources. Turbotax 2011 tax preparation If your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax according to the following rules. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 tax preparation If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 tax preparation Nonresident aliens cannot claim the standard deduction. Turbotax 2011 tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 tax preparation You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 tax preparation However, you can itemize any allowable deductions. Turbotax 2011 tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation See Itemized Deductions in chapter 5. Turbotax 2011 tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens. Turbotax 2011 tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax return. Turbotax 2011 tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation nationals; and for students and business apprentices from India. Turbotax 2011 tax preparation See Exemptions in chapter 5. Turbotax 2011 tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 tax preparation See chapter 6 for more information on dual-status aliens. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 tax preparation However, if you are married and choose to file a joint return with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See Social Security and Medicare Taxes in chapter 8. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Do not use Form 843 to request a refund of Additional Medicare Tax. Turbotax 2011 tax preparation See Refund of Taxes Withheld in Error in chapter 8. Turbotax 2011 tax preparation Before leaving the United States, aliens generally must obtain a certificate of compliance. Turbotax 2011 tax preparation This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Turbotax 2011 tax preparation You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Turbotax 2011 tax preparation These forms are discussed in chapter 11. Turbotax 2011 tax preparation Form 1040-C is not an annual U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return. Turbotax 2011 tax preparation If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Turbotax 2011 tax preparation Chapters 5 and 7 discuss filing an annual U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return. Turbotax 2011 tax preparation . Turbotax 2011 tax preparation I came to the United States on June 30th of last year. Turbotax 2011 tax preparation I have an H-1B Visa. Turbotax 2011 tax preparation What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation However, for the part of the year that you were not present in the United States, you are a nonresident. Turbotax 2011 tax preparation File Form 1040. Turbotax 2011 tax preparation Print “Dual-Status Return” across the top. Turbotax 2011 tax preparation Attach a statement showing your U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation source income for the part of the year you were a nonresident. Turbotax 2011 tax preparation You may use Form 1040NR as the statement. Turbotax 2011 tax preparation Print “Dual-Status Statement” across the top. Turbotax 2011 tax preparation See First Year of Residency in chapter 1 for rules on determining your residency starting date. Turbotax 2011 tax preparation If you are an employee and you receive wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 tax preparation If you are not an employee who receives wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 tax preparation For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 tax preparation For more information on when and where to file, see chapter 7 . Turbotax 2011 tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 tax preparation If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 tax preparation If you are a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 tax preparation See Identification Number in chapter 5 for more information. Turbotax 2011 tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 tax preparation However, nonresident aliens married to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens or residents can choose to be treated as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation residents and file joint returns. Turbotax 2011 tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 tax preparation Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 tax preparation Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 tax preparation No. Turbotax 2011 tax preparation A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 tax preparation See Effect of Tax Treaties in chapter 1. Turbotax 2011 tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 tax preparation See chapter 6 . Turbotax 2011 tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 tax preparation The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 tax preparation If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 tax preparation If the capital gains and dividends are effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens and residents. Turbotax 2011 tax preparation If you are a nonresident alien, 85% of any U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See The 30% Tax in chapter 4. Turbotax 2011 tax preparation If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources, it is not subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax. Turbotax 2011 tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources. Turbotax 2011 tax preparation If your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax according to the following rules. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 tax preparation If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 tax preparation Nonresident aliens cannot claim the standard deduction. Turbotax 2011 tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 tax preparation You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 tax preparation However, you can itemize any allowable deductions. Turbotax 2011 tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation See Itemized Deductions in chapter 5. Turbotax 2011 tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens. Turbotax 2011 tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax return. Turbotax 2011 tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation nationals; and for students and business apprentices from India. Turbotax 2011 tax preparation See Exemptions in chapter 5. Turbotax 2011 tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 tax preparation See chapter 6 for more information on dual-status aliens. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 tax preparation However, if you are married and choose to file a joint return with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See Social Security and Medicare Taxes in chapter 8. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Do not use Form 843 to request a refund of Additional Medicare Tax. Turbotax 2011 tax preparation See Refund of Taxes Withheld in Error in chapter 8. Turbotax 2011 tax preparation Before leaving the United States, aliens generally must obtain a certificate of compliance. Turbotax 2011 tax preparation This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Turbotax 2011 tax preparation You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Turbotax 2011 tax preparation These forms are discussed in chapter 11. Turbotax 2011 tax preparation Form 1040-C is not an annual U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return. Turbotax 2011 tax preparation If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Turbotax 2011 tax preparation Chapters 5 and 7 discuss filing an annual U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax return. Turbotax 2011 tax preparation . Turbotax 2011 tax preparation When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Turbotax 2011 tax preparation If you file for the 2013 calendar year, your return is due April 15, 2014. Turbotax 2011 tax preparation If you are not an employee who receives wages subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 2011 tax preparation For the 2013 calendar year, file your return by June 16, 2014. Turbotax 2011 tax preparation For more information on when and where to file, see chapter 7 . Turbotax 2011 tax preparation A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Turbotax 2011 tax preparation If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Turbotax 2011 tax preparation If you are a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Turbotax 2011 tax preparation See Identification Number in chapter 5 for more information. Turbotax 2011 tax preparation Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Turbotax 2011 tax preparation However, nonresident aliens married to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens or residents can choose to be treated as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation residents and file joint returns. Turbotax 2011 tax preparation For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation Assuming both of you had these visas for all of last year, you are a resident alien. Turbotax 2011 tax preparation Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Turbotax 2011 tax preparation Your husband must file Form 1040NR or 1040NR-EZ. Turbotax 2011 tax preparation No. Turbotax 2011 tax preparation A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2011 tax preparation See Effect of Tax Treaties in chapter 1. Turbotax 2011 tax preparation You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Turbotax 2011 tax preparation See chapter 6 . Turbotax 2011 tax preparation The following rules apply if the dividends and capital gains are not effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Turbotax 2011 tax preparation See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Turbotax 2011 tax preparation Dividends are generally taxed at a 30% (or lower treaty) rate. Turbotax 2011 tax preparation The brokerage company or payor of the dividends should withhold this tax at source. Turbotax 2011 tax preparation If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Turbotax 2011 tax preparation If the capital gains and dividends are effectively connected with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business, they are taxed according to the same rules and at the same rates that apply to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens and residents. Turbotax 2011 tax preparation If you are a nonresident alien, 85% of any U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation See The 30% Tax in chapter 4. Turbotax 2011 tax preparation If you are a nonresident alien and the scholarship is not from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources, it is not subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax. Turbotax 2011 tax preparation See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources. Turbotax 2011 tax preparation If your scholarship is from U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation sources or you are a resident alien, your scholarship is subject to U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax according to the following rules. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Turbotax 2011 tax preparation See Scholarships and Fellowship Grants in chapter 3 for more information. Turbotax 2011 tax preparation If you are not a candidate for a degree, your scholarship is taxable. Turbotax 2011 tax preparation Nonresident aliens cannot claim the standard deduction. Turbotax 2011 tax preparation However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Turbotax 2011 tax preparation You cannot claim the standard deduction allowed on Form 1040. Turbotax 2011 tax preparation However, you can itemize any allowable deductions. Turbotax 2011 tax preparation Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Turbotax 2011 tax preparation However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation trade or business. Turbotax 2011 tax preparation See Itemized Deductions in chapter 5. Turbotax 2011 tax preparation Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizens. Turbotax 2011 tax preparation However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation tax return. Turbotax 2011 tax preparation There are special rules for residents of Mexico, Canada, and South Korea; for U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation nationals; and for students and business apprentices from India. Turbotax 2011 tax preparation See Exemptions in chapter 5. Turbotax 2011 tax preparation As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation 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. Turbotax 2011 tax preparation You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Turbotax 2011 tax preparation See chapter 6 for more information on dual-status aliens. Turbotax 2011 tax preparation If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Turbotax 2011 tax preparation However, if you are married and choose to file a joint return with a U. Turbotax 2011 tax preparation S. Turbotax 2011 tax preparation citizen or resident spouse, you may be eligible for these credits. Turbotax 2011 tax preparation See Nonresident Spouse Treated as a Resident in chapter 1. Turbotax 2011 tax preparation 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