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1040 Es Payment Voucher

1040 es payment voucher Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 1040 es payment voucher Tax questions. 1040 es payment voucher Useful Items - You may want to see: Reminders Future developments. 1040 es payment voucher  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. 1040 es payment voucher irs. 1040 es payment voucher gov/pub536. 1040 es payment voucher Photographs of missing children. 1040 es payment voucher  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 es payment voucher Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 es payment voucher You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 es payment voucher Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). 1040 es payment voucher An NOL year is the year in which an NOL occurs. 1040 es payment voucher You can use an NOL by deducting it from your income in another year or years. 1040 es payment voucher What this publication covers. 1040 es payment voucher   This publication discusses NOLs for individuals, estates, and trusts. 1040 es payment voucher It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. 1040 es payment voucher To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. 1040 es payment voucher A loss from operating a business is the most common reason for an NOL. 1040 es payment voucher Partnerships and S corporations generally cannot use an NOL. 1040 es payment voucher However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. 1040 es payment voucher Keeping records. 1040 es payment voucher   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. 1040 es payment voucher    You should attach all required documents to the Form 1045 or Form 1040X. 1040 es payment voucher For details, see the instructions for Form 1045 or Form 1040X. 1040 es payment voucher What is not covered in this publication?   The following topics are not covered in this publication. 1040 es payment voucher Bankruptcies. 1040 es payment voucher See Publication 908, Bankruptcy Tax Guide. 1040 es payment voucher NOLs of corporations. 1040 es payment voucher See Publication 542, Corporations. 1040 es payment voucher Section references. 1040 es payment voucher   Section references are to the Internal Revenue Code unless otherwise noted. 1040 es payment voucher Comments and suggestions. 1040 es payment voucher   We welcome your comments about this publication and your suggestions for future editions. 1040 es payment voucher   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 es payment voucher NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 es payment voucher Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 es payment voucher   You can send your comments from www. 1040 es payment voucher irs. 1040 es payment voucher gov/formspubs/. 1040 es payment voucher Click on “More Information. 1040 es payment voucher ” and then on “Comment on Tax Forms and Publications. 1040 es payment voucher ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 es payment voucher Ordering forms and publications. 1040 es payment voucher   Visit www. 1040 es payment voucher irs. 1040 es payment voucher gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040 es payment voucher Internal Revenue Service 1201 N. 1040 es payment voucher Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 es payment voucher   If you have a tax question, check the information available on IRS. 1040 es payment voucher gov or call 1-800-829-1040. 1040 es payment voucher We cannot answer tax questions sent to either of the above addresses. 1040 es payment voucher Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. 1040 es payment voucher S. 1040 es payment voucher Individual Income Tax Return 1045 Application for Tentative Refund   See How To Get Tax Help near the end of this publication for information about getting these forms. 1040 es payment voucher Prev  Up  Next   Home   More Online Publications
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Understanding your CP01H Notice

You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2010 for a 2010 tax return).

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

If you think our records are in error, contact the Social Security Administration to correct the situation. If the account is corrected, they will provide you with a Letter SSA 2458 showing the correction. Once the information has been corrected, follow the instructions shown on your CP 01H notice to file your return.


You may want to...


Answers to Common Questions

Why am I getting this notice?
You are receiving this notice because the Social Security Administration identified that an SSN used on the federal income tax you filed belongs to an individual who was deceased prior to January 1 of the current tax year (not calendar year). The account was locked by the IRS to prevent identity theft by the misuse of this number.

How can I get the account unlocked?
If the person to whom the Social Security number belongs is erroneously identified as deceased:

  1. Contact the Social Security Administration and have them remove the date of death.
  2. Obtain an SSA 2458 letter showing the account has been corrected.
  3. Follow the instructions for sending the SSA letter along with other information requested on the CP 01H to the IRS Service Center where you filed your original return.

Tips for next year

Be sure to use the correct Social Security numbers when preparing next year's tax return.

Page Last Reviewed or Updated: 05-Mar-2014

The 1040 Es Payment Voucher

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