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1040a

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1040a

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

1040a Index A Additional Medicare Tax, Reminder, Social Security and Medicare Taxes, Withholding the employee's share. 1040a Assistance (see Tax help) B Baby sitters (see Household employee) Baby-sitting costs (see Child and dependent care expenses) Business employers, employment tax payment option, Payment option for business employers. 1040a C Caretakers (see Household employee) Child and dependent care expenses, credit for, Can You Claim a Credit for Child and Dependent Care Expenses? Comments on publication, Comments and suggestions. 1040a Correcting Schedule H Schedule H attached to another form, How Can You Correct Schedule H? Schedule H filed by itself, How Can You Correct Schedule H? D Dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses? Disability payments, state, State disability payments treated as wages. 1040a Domestic worker (see Household employee) Drivers (see Household employee) E Earned income credit (EIC), What Do You Need To Know About the Earned Income Credit? EIC notice, Notice about the EIC. 1040a Employer identification number (EIN), Employer identification number (EIN). 1040a Employing an alien legally (see Legal employee) Employment eligibility verification form, Can Your Employee Legally Work in the United States? Employment taxes Need to pay, Do You Need To Pay Employment Taxes? Payment options, Payment option for business employers. 1040a Tax returns, Business employment tax returns. 1040a Estimated tax, paying, Paying estimated tax. 1040a F Federal income tax withholding, increasing (see How to increase withholding) Federal unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Form 1040-ES, Paying estimated tax. 1040a 940, Business employment tax returns. 1040a 941, Business employment tax returns. 1040a 943, Business employment tax returns. 1040a 944, Business employment tax returns. 1040a I-9, Can Your Employee Legally Work in the United States? M-274, Can Your Employee Legally Work in the United States? SS-4, Employer identification number (EIN). 1040a SS-5, Employee's social security number. 1040a W-2, Notice about the EIC. 1040a , Form W-2. 1040a W-4, Do You Need To Withhold Federal Income Tax?, Asking for more federal income tax withholding. 1040a W-4P, Asking for more federal income tax withholding. 1040a Forms you must file, What Forms Must You File? Free tax services, Free help with your tax return. 1040a FUTA (see Federal Unemployment (FUTA)Tax) H Handbook for Employers, Can Your Employee Legally Work in the United States? Health aides (see Household employee) Help (see Tax help) House cleaning workers (see Household employee) Household employee, Do You Have a Household Employee? Housekeepers (see Household employee) How to increase withholding, Asking for more federal income tax withholding. 1040a How to pay estimated tax, Paying estimated tax. 1040a I Income tax withholding, increasing (see How to increase withholding) L Legal employee, Can Your Employee Legally Work in the United States? M Maids (see Household employee) Medicare (see Social security and Medicare taxes) N Nannies (see Household employee) Nonemployees, Workers who are not your employees. 1040a Nurses, private (see Household employee) P Publications (see Tax help) R Records you must keep, What Records Must You Keep? S Schedule H (Form 1040), How Do You Make Tax Payments?, Schedule H. 1040a Self-employed workers (see Nonemployees) Social security and Medicare Taxes, Social Security and Medicare Taxes Wages, Social security and Medicare wages. 1040a Social security number, employee's, Employee's social security number. 1040a State Disability payments, State disability payments treated as wages. 1040a Employment taxes, State employment taxes. 1040a Suggestions for publication, Comments and suggestions. 1040a T Tax credits Child and dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses? Earned income, What Do You Need To Know About the Earned Income Credit? FUTA, Credit for 2013. 1040a Tax help, How To Get Tax Help Taxes How to make payments, How Do You Make Tax Payments? Medicare, Social Security and Medicare Taxes Social security, Social Security and Medicare Taxes U Unemployment taxes Federal, Federal Unemployment (FUTA) Tax State, State employment taxes. 1040a USCIS website, Can Your Employee Legally Work in the United States? W Wages Cash, Cash wages. 1040a FUTA, FUTA wages. 1040a Medicare, Social security and Medicare wages. 1040a Social security, Social security and Medicare wages. 1040a State disability payments, State disability payments treated as wages. 1040a Withholding Employee's share, Withholding the employee's share. 1040a Federal income tax, Do You Need To Withhold Federal Income Tax? How to increase, Asking for more federal income tax withholding. 1040a Wages, Wages. 1040a Y Yard workers (see Household employee) Prev  Up     Home   More Online Publications