Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Www H&r Block Com

1040 XFile Ez 1040 FreeFile Only State Taxes Online FreeWww Freefilefillableforms Com1040 Form For 2010Hnr BlockFile Free Tax Extension OnlineIrs1040ez FormTax Amendment Deadline1040easyAmend My 2012 Tax ReturnFree Tax FormsFreetaxusa1040x Form OnlineFile 2012 Taxes Online1040 Es Payment VoucherH&r Block Free EfileTurbotax 2011 FreeVita TaxFiling An Amendment To TaxesHow Do I File Self Employment TaxesFree 1040ez FormCan I Amend My 2010 Tax ReturnH&r Block Onlinetaxes Hrblock ComHow To Do 1040ez Tax FormHow Do I Amend My 2011 Tax ReturnIrsHow To File Tax Amendment OnlineState Taxes File Free OnlineFederal Tax Return 2012Free State Turbo Tax 2012Irs 1040x FormH&r Block Military Key CodeLate Tax FilingHow To File An Amended Tax Return For 20121040ez For 2012Tax Breaks For UnemployedFiling 2011 Taxes Online1040nr 20132011 Online Tax Software

Www H&r Block Com

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

Tax Relief for Victims of Severe Storms, Flooding, Mudslides and Landslides in West Virginia

Updated 4/20/2012 to include Lincoln and Mingo counties

WVA-2012-2, March 27, 2012

CHARLESTON — Victims of the severe storms, flooding, mudslides and landslides that began on March 15, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Lincoln, Logan and Mingo counties a federal disaster area. Individuals who reside or have a business in this county may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after March 15, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after March 15, and on or before March 30, as long as the deposits are made by March 30, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after March 15 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after March 15 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after March 15 and on or before March 30 provided the taxpayer makes these deposits by March 30.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The Www H&r Block Com

Www h&r block com Publication 559 - Additional Material Prev  Up  Next   Home   More Online Publications