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1040ez File

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1040ez File

1040ez file 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. 1040ez file . 1040ez file What is the difference between a resident alien and a nonresident alien for tax purposes? . 1040ez file 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? . 1040ez file I am a student with an F-1 Visa. 1040ez file I was told that I was an exempt individual. 1040ez file Does this mean I am exempt from paying U. 1040ez file S. 1040ez file tax? . 1040ez file I am a resident alien. 1040ez file Can I claim any treaty benefits? . 1040ez file I am a nonresident alien with no dependents. 1040ez file I am working temporarily for a U. 1040ez file S. 1040ez file company. 1040ez file What return do I file? . 1040ez file I came to the United States on June 30th of last year. 1040ez file I have an H-1B Visa. 1040ez file What is my tax status, resident alien or nonresident alien? What tax return do I file? . 1040ez file When is my Form 1040NR due? . 1040ez file My spouse is a nonresident alien. 1040ez file Does he need a social security number? . 1040ez file I am a nonresident alien. 1040ez file Can I file a joint return with my spouse? . 1040ez file I have an H-1B Visa and my husband has an F-1 Visa. 1040ez file We both lived in the United States all of last year and had income. 1040ez file What kind of form should we file? Do we file separate returns or a joint return? . 1040ez file Is a dual-resident taxpayer the same as a dual-status taxpayer? . 1040ez file I am a nonresident alien and invested money in the U. 1040ez file S. 1040ez file stock market through a U. 1040ez file S. 1040ez file brokerage company. 1040ez file Are the dividends and the capital gains taxable? If yes, how are they taxed? . 1040ez file I am a nonresident alien. 1040ez file I receive U. 1040ez file S. 1040ez file social security benefits. 1040ez file Are my benefits taxable? . 1040ez file Do I have to pay taxes on my scholarship? . 1040ez file I am a nonresident alien. 1040ez file Can I claim the standard deduction? . 1040ez file I am a dual-status taxpayer. 1040ez file Can I claim the standard deduction? . 1040ez file I am filing Form 1040NR. 1040ez file Can I claim itemized deductions? . 1040ez file I am not a U. 1040ez file S. 1040ez file citizen. 1040ez file What exemptions can I claim? . 1040ez file What exemptions can I claim as a dual-status taxpayer? . 1040ez file I am single with a dependent child. 1040ez file I was a dual-status alien in 2013. 1040ez file Can I claim the earned income credit on my 2013 tax return? . 1040ez file I am a nonresident alien student. 1040ez file Can I claim an education credit on my Form 1040NR? . 1040ez file I am a nonresident alien, temporarily working in the U. 1040ez file S. 1040ez file under a J visa. 1040ez file Am I subject to social security and Medicare taxes? . 1040ez file I am a nonresident alien student. 1040ez file Social security taxes were withheld from my pay in error. 1040ez file How do I get a refund of these taxes? . 1040ez file I am an alien who will be leaving the United States. 1040ez file What forms do I have to file before I leave? . 1040ez file I filed a Form 1040-C when I left the United States. 1040ez file Do I still have to file an annual U. 1040ez file S. 1040ez file tax return? . 1040ez file 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. 1040ez file S. 1040ez file citizen. 1040ez file Aliens are classified as resident aliens and nonresident aliens. 1040ez file Resident aliens are taxed on their worldwide income, the same as U. 1040ez file S. 1040ez file citizens. 1040ez file Nonresident aliens are taxed only on their U. 1040ez file S. 1040ez file source income and certain foreign source income that is effectively connected with a U. 1040ez file S. 1040ez file trade or business. 1040ez file The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. 1040ez file These are the same rates that apply to U. 1040ez file S. 1040ez file citizens and residents. 1040ez file Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 1040ez file The term “exempt individual” does not refer to someone exempt from U. 1040ez file S. 1040ez file tax. 1040ez file 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. 1040ez file See chapter 1 . 1040ez file Generally, you cannot claim tax treaty benefits as a resident alien. 1040ez file However, there are exceptions. 1040ez file See Effect of Tax Treaties in chapter 1. 1040ez file See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 1040ez file You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 1040ez file S. 1040ez file source income on which tax was not fully paid by the amount withheld. 1040ez file You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040ez file You were a dual-status alien last year. 1040ez file 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. 1040ez file However, for the part of the year that you were not present in the United States, you are a nonresident. 1040ez file File Form 1040. 1040ez file Print “Dual-Status Return” across the top. 1040ez file Attach a statement showing your U. 1040ez file S. 1040ez file source income for the part of the year you were a nonresident. 1040ez file You may use Form 1040NR as the statement. 1040ez file Print “Dual-Status Statement” across the top. 1040ez file See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040ez file If you are an employee and you receive wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez file If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez file If you are not an employee who receives wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez file For the 2013 calendar year, file your return by June 16, 2014. 1040ez file For more information on when and where to file, see chapter 7 . 1040ez file A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez file If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez file If you are a U. 1040ez file S. 1040ez file 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. 1040ez file Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez file See Identification Number in chapter 5 for more information. 1040ez file Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez file However, nonresident aliens married to U. 1040ez file S. 1040ez file citizens or residents can choose to be treated as U. 1040ez file S. 1040ez file residents and file joint returns. 1040ez file For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez file Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez file 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. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez file Your husband must file Form 1040NR or 1040NR-EZ. 1040ez file No. 1040ez file A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez file See Effect of Tax Treaties in chapter 1. 1040ez file You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez file See chapter 6 . 1040ez file The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez file S. 1040ez file trade or business. 1040ez file Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez file See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez file Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez file The brokerage company or payor of the dividends should withhold this tax at source. 1040ez file If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez file If the capital gains and dividends are effectively connected with a U. 1040ez file S. 1040ez file trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez file S. 1040ez file citizens and residents. 1040ez file If you are a nonresident alien, 85% of any U. 1040ez file S. 1040ez file 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. 1040ez file See The 30% Tax in chapter 4. 1040ez file If you are a nonresident alien and the scholarship is not from U. 1040ez file S. 1040ez file sources, it is not subject to U. 1040ez file S. 1040ez file tax. 1040ez file See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez file S. 1040ez file sources. 1040ez file If your scholarship is from U. 1040ez file S. 1040ez file sources or you are a resident alien, your scholarship is subject to U. 1040ez file S. 1040ez file tax according to the following rules. 1040ez file 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. 1040ez file However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez file See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez file If you are not a candidate for a degree, your scholarship is taxable. 1040ez file Nonresident aliens cannot claim the standard deduction. 1040ez file However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez file You cannot claim the standard deduction allowed on Form 1040. 1040ez file However, you can itemize any allowable deductions. 1040ez file Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez file However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez file S. 1040ez file trade or business. 1040ez file See Itemized Deductions in chapter 5. 1040ez file Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez file S. 1040ez file citizens. 1040ez file However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez file S. 1040ez file tax return. 1040ez file There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez file S. 1040ez file nationals; and for students and business apprentices from India. 1040ez file See Exemptions in chapter 5. 1040ez file As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez file 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. 1040ez file 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. 1040ez file You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez file If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez file See chapter 6 for more information on dual-status aliens. 1040ez file If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez file However, if you are married and choose to file a joint return with a U. 1040ez file S. 1040ez file citizen or resident spouse, you may be eligible for these credits. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file 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. 1040ez file See Social Security and Medicare Taxes in chapter 8. 1040ez file 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. 1040ez file 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. 1040ez file Do not use Form 843 to request a refund of Additional Medicare Tax. 1040ez file See Refund of Taxes Withheld in Error in chapter 8. 1040ez file Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040ez file This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez file You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez file These forms are discussed in chapter 11. 1040ez file Form 1040-C is not an annual U. 1040ez file S. 1040ez file income tax return. 1040ez file If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040ez file Chapters 5 and 7 discuss filing an annual U. 1040ez file S. 1040ez file income tax return. 1040ez file . 1040ez file 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. 1040ez file These are the same rates that apply to U. 1040ez file S. 1040ez file citizens and residents. 1040ez file Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 1040ez file The term “exempt individual” does not refer to someone exempt from U. 1040ez file S. 1040ez file tax. 1040ez file 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. 1040ez file See chapter 1 . 1040ez file Generally, you cannot claim tax treaty benefits as a resident alien. 1040ez file However, there are exceptions. 1040ez file See Effect of Tax Treaties in chapter 1. 1040ez file See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 1040ez file You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 1040ez file S. 1040ez file source income on which tax was not fully paid by the amount withheld. 1040ez file You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040ez file You were a dual-status alien last year. 1040ez file 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. 1040ez file However, for the part of the year that you were not present in the United States, you are a nonresident. 1040ez file File Form 1040. 1040ez file Print “Dual-Status Return” across the top. 1040ez file Attach a statement showing your U. 1040ez file S. 1040ez file source income for the part of the year you were a nonresident. 1040ez file You may use Form 1040NR as the statement. 1040ez file Print “Dual-Status Statement” across the top. 1040ez file See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040ez file If you are an employee and you receive wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez file If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez file If you are not an employee who receives wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez file For the 2013 calendar year, file your return by June 16, 2014. 1040ez file For more information on when and where to file, see chapter 7 . 1040ez file A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez file If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez file If you are a U. 1040ez file S. 1040ez file 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. 1040ez file Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez file See Identification Number in chapter 5 for more information. 1040ez file Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez file However, nonresident aliens married to U. 1040ez file S. 1040ez file citizens or residents can choose to be treated as U. 1040ez file S. 1040ez file residents and file joint returns. 1040ez file For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez file Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez file 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. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez file Your husband must file Form 1040NR or 1040NR-EZ. 1040ez file No. 1040ez file A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez file See Effect of Tax Treaties in chapter 1. 1040ez file You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez file See chapter 6 . 1040ez file The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez file S. 1040ez file trade or business. 1040ez file Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez file See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez file Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez file The brokerage company or payor of the dividends should withhold this tax at source. 1040ez file If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez file If the capital gains and dividends are effectively connected with a U. 1040ez file S. 1040ez file trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez file S. 1040ez file citizens and residents. 1040ez file If you are a nonresident alien, 85% of any U. 1040ez file S. 1040ez file 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. 1040ez file See The 30% Tax in chapter 4. 1040ez file If you are a nonresident alien and the scholarship is not from U. 1040ez file S. 1040ez file sources, it is not subject to U. 1040ez file S. 1040ez file tax. 1040ez file See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez file S. 1040ez file sources. 1040ez file If your scholarship is from U. 1040ez file S. 1040ez file sources or you are a resident alien, your scholarship is subject to U. 1040ez file S. 1040ez file tax according to the following rules. 1040ez file 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. 1040ez file However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez file See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez file If you are not a candidate for a degree, your scholarship is taxable. 1040ez file Nonresident aliens cannot claim the standard deduction. 1040ez file However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez file You cannot claim the standard deduction allowed on Form 1040. 1040ez file However, you can itemize any allowable deductions. 1040ez file Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez file However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez file S. 1040ez file trade or business. 1040ez file See Itemized Deductions in chapter 5. 1040ez file Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez file S. 1040ez file citizens. 1040ez file However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez file S. 1040ez file tax return. 1040ez file There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez file S. 1040ez file nationals; and for students and business apprentices from India. 1040ez file See Exemptions in chapter 5. 1040ez file As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez file 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. 1040ez file 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. 1040ez file You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez file If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez file See chapter 6 for more information on dual-status aliens. 1040ez file If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez file However, if you are married and choose to file a joint return with a U. 1040ez file S. 1040ez file citizen or resident spouse, you may be eligible for these credits. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file 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. 1040ez file See Social Security and Medicare Taxes in chapter 8. 1040ez file 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. 1040ez file 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. 1040ez file Do not use Form 843 to request a refund of Additional Medicare Tax. 1040ez file See Refund of Taxes Withheld in Error in chapter 8. 1040ez file Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040ez file This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez file You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez file These forms are discussed in chapter 11. 1040ez file Form 1040-C is not an annual U. 1040ez file S. 1040ez file income tax return. 1040ez file If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040ez file Chapters 5 and 7 discuss filing an annual U. 1040ez file S. 1040ez file income tax return. 1040ez file . 1040ez file I am a student with an F-1 Visa. 1040ez file I was told that I was an exempt individual. 1040ez file Does this mean I am exempt from paying U. 1040ez file S. 1040ez file tax? The term “exempt individual” does not refer to someone exempt from U. 1040ez file S. 1040ez file tax. 1040ez file 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. 1040ez file See chapter 1 . 1040ez file Generally, you cannot claim tax treaty benefits as a resident alien. 1040ez file However, there are exceptions. 1040ez file See Effect of Tax Treaties in chapter 1. 1040ez file See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 1040ez file You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 1040ez file S. 1040ez file source income on which tax was not fully paid by the amount withheld. 1040ez file You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040ez file You were a dual-status alien last year. 1040ez file 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. 1040ez file However, for the part of the year that you were not present in the United States, you are a nonresident. 1040ez file File Form 1040. 1040ez file Print “Dual-Status Return” across the top. 1040ez file Attach a statement showing your U. 1040ez file S. 1040ez file source income for the part of the year you were a nonresident. 1040ez file You may use Form 1040NR as the statement. 1040ez file Print “Dual-Status Statement” across the top. 1040ez file See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040ez file If you are an employee and you receive wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez file If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez file If you are not an employee who receives wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez file For the 2013 calendar year, file your return by June 16, 2014. 1040ez file For more information on when and where to file, see chapter 7 . 1040ez file A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez file If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez file If you are a U. 1040ez file S. 1040ez file 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. 1040ez file Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez file See Identification Number in chapter 5 for more information. 1040ez file Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez file However, nonresident aliens married to U. 1040ez file S. 1040ez file citizens or residents can choose to be treated as U. 1040ez file S. 1040ez file residents and file joint returns. 1040ez file For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez file Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez file 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. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez file Your husband must file Form 1040NR or 1040NR-EZ. 1040ez file No. 1040ez file A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez file See Effect of Tax Treaties in chapter 1. 1040ez file You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez file See chapter 6 . 1040ez file The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez file S. 1040ez file trade or business. 1040ez file Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez file See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez file Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez file The brokerage company or payor of the dividends should withhold this tax at source. 1040ez file If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez file If the capital gains and dividends are effectively connected with a U. 1040ez file S. 1040ez file trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez file S. 1040ez file citizens and residents. 1040ez file If you are a nonresident alien, 85% of any U. 1040ez file S. 1040ez file 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. 1040ez file See The 30% Tax in chapter 4. 1040ez file If you are a nonresident alien and the scholarship is not from U. 1040ez file S. 1040ez file sources, it is not subject to U. 1040ez file S. 1040ez file tax. 1040ez file See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez file S. 1040ez file sources. 1040ez file If your scholarship is from U. 1040ez file S. 1040ez file sources or you are a resident alien, your scholarship is subject to U. 1040ez file S. 1040ez file tax according to the following rules. 1040ez file 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. 1040ez file However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez file See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez file If you are not a candidate for a degree, your scholarship is taxable. 1040ez file Nonresident aliens cannot claim the standard deduction. 1040ez file However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez file You cannot claim the standard deduction allowed on Form 1040. 1040ez file However, you can itemize any allowable deductions. 1040ez file Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez file However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez file S. 1040ez file trade or business. 1040ez file See Itemized Deductions in chapter 5. 1040ez file Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez file S. 1040ez file citizens. 1040ez file However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez file S. 1040ez file tax return. 1040ez file There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez file S. 1040ez file nationals; and for students and business apprentices from India. 1040ez file See Exemptions in chapter 5. 1040ez file As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez file 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. 1040ez file 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. 1040ez file You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez file If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez file See chapter 6 for more information on dual-status aliens. 1040ez file If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez file However, if you are married and choose to file a joint return with a U. 1040ez file S. 1040ez file citizen or resident spouse, you may be eligible for these credits. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file 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. 1040ez file See Social Security and Medicare Taxes in chapter 8. 1040ez file 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. 1040ez file 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. 1040ez file Do not use Form 843 to request a refund of Additional Medicare Tax. 1040ez file See Refund of Taxes Withheld in Error in chapter 8. 1040ez file Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040ez file This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez file You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez file These forms are discussed in chapter 11. 1040ez file Form 1040-C is not an annual U. 1040ez file S. 1040ez file income tax return. 1040ez file If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040ez file Chapters 5 and 7 discuss filing an annual U. 1040ez file S. 1040ez file income tax return. 1040ez file . 1040ez file I am a resident alien. 1040ez file Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. 1040ez file However, there are exceptions. 1040ez file See Effect of Tax Treaties in chapter 1. 1040ez file See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 1040ez file You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 1040ez file S. 1040ez file source income on which tax was not fully paid by the amount withheld. 1040ez file You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040ez file You were a dual-status alien last year. 1040ez file 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. 1040ez file However, for the part of the year that you were not present in the United States, you are a nonresident. 1040ez file File Form 1040. 1040ez file Print “Dual-Status Return” across the top. 1040ez file Attach a statement showing your U. 1040ez file S. 1040ez file source income for the part of the year you were a nonresident. 1040ez file You may use Form 1040NR as the statement. 1040ez file Print “Dual-Status Statement” across the top. 1040ez file See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040ez file If you are an employee and you receive wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez file If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez file If you are not an employee who receives wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez file For the 2013 calendar year, file your return by June 16, 2014. 1040ez file For more information on when and where to file, see chapter 7 . 1040ez file A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez file If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez file If you are a U. 1040ez file S. 1040ez file 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. 1040ez file Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez file See Identification Number in chapter 5 for more information. 1040ez file Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez file However, nonresident aliens married to U. 1040ez file S. 1040ez file citizens or residents can choose to be treated as U. 1040ez file S. 1040ez file residents and file joint returns. 1040ez file For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez file Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez file 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. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez file Your husband must file Form 1040NR or 1040NR-EZ. 1040ez file No. 1040ez file A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez file See Effect of Tax Treaties in chapter 1. 1040ez file You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez file See chapter 6 . 1040ez file The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez file S. 1040ez file trade or business. 1040ez file Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez file See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez file Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez file The brokerage company or payor of the dividends should withhold this tax at source. 1040ez file If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez file If the capital gains and dividends are effectively connected with a U. 1040ez file S. 1040ez file trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez file S. 1040ez file citizens and residents. 1040ez file If you are a nonresident alien, 85% of any U. 1040ez file S. 1040ez file 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. 1040ez file See The 30% Tax in chapter 4. 1040ez file If you are a nonresident alien and the scholarship is not from U. 1040ez file S. 1040ez file sources, it is not subject to U. 1040ez file S. 1040ez file tax. 1040ez file See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez file S. 1040ez file sources. 1040ez file If your scholarship is from U. 1040ez file S. 1040ez file sources or you are a resident alien, your scholarship is subject to U. 1040ez file S. 1040ez file tax according to the following rules. 1040ez file 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. 1040ez file However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez file See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez file If you are not a candidate for a degree, your scholarship is taxable. 1040ez file Nonresident aliens cannot claim the standard deduction. 1040ez file However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez file You cannot claim the standard deduction allowed on Form 1040. 1040ez file However, you can itemize any allowable deductions. 1040ez file Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez file However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez file S. 1040ez file trade or business. 1040ez file See Itemized Deductions in chapter 5. 1040ez file Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez file S. 1040ez file citizens. 1040ez file However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez file S. 1040ez file tax return. 1040ez file There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez file S. 1040ez file nationals; and for students and business apprentices from India. 1040ez file See Exemptions in chapter 5. 1040ez file As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez file 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. 1040ez file 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. 1040ez file You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez file If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez file See chapter 6 for more information on dual-status aliens. 1040ez file If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez file However, if you are married and choose to file a joint return with a U. 1040ez file S. 1040ez file citizen or resident spouse, you may be eligible for these credits. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file 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. 1040ez file See Social Security and Medicare Taxes in chapter 8. 1040ez file 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. 1040ez file 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. 1040ez file Do not use Form 843 to request a refund of Additional Medicare Tax. 1040ez file See Refund of Taxes Withheld in Error in chapter 8. 1040ez file Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040ez file This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez file You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez file These forms are discussed in chapter 11. 1040ez file Form 1040-C is not an annual U. 1040ez file S. 1040ez file income tax return. 1040ez file If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040ez file Chapters 5 and 7 discuss filing an annual U. 1040ez file S. 1040ez file income tax return. 1040ez file . 1040ez file I am a nonresident alien with no dependents. 1040ez file I am working temporarily for a U. 1040ez file S. 1040ez file company. 1040ez file 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. 1040ez file S. 1040ez file source income on which tax was not fully paid by the amount withheld. 1040ez file You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 1040ez file You were a dual-status alien last year. 1040ez file 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. 1040ez file However, for the part of the year that you were not present in the United States, you are a nonresident. 1040ez file File Form 1040. 1040ez file Print “Dual-Status Return” across the top. 1040ez file Attach a statement showing your U. 1040ez file S. 1040ez file source income for the part of the year you were a nonresident. 1040ez file You may use Form 1040NR as the statement. 1040ez file Print “Dual-Status Statement” across the top. 1040ez file See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040ez file If you are an employee and you receive wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez file If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez file If you are not an employee who receives wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez file For the 2013 calendar year, file your return by June 16, 2014. 1040ez file For more information on when and where to file, see chapter 7 . 1040ez file A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez file If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez file If you are a U. 1040ez file S. 1040ez file 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. 1040ez file Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez file See Identification Number in chapter 5 for more information. 1040ez file Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez file However, nonresident aliens married to U. 1040ez file S. 1040ez file citizens or residents can choose to be treated as U. 1040ez file S. 1040ez file residents and file joint returns. 1040ez file For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez file Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez file 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. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez file Your husband must file Form 1040NR or 1040NR-EZ. 1040ez file No. 1040ez file A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez file See Effect of Tax Treaties in chapter 1. 1040ez file You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez file See chapter 6 . 1040ez file The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez file S. 1040ez file trade or business. 1040ez file Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez file See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez file Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez file The brokerage company or payor of the dividends should withhold this tax at source. 1040ez file If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez file If the capital gains and dividends are effectively connected with a U. 1040ez file S. 1040ez file trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez file S. 1040ez file citizens and residents. 1040ez file If you are a nonresident alien, 85% of any U. 1040ez file S. 1040ez file 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. 1040ez file See The 30% Tax in chapter 4. 1040ez file If you are a nonresident alien and the scholarship is not from U. 1040ez file S. 1040ez file sources, it is not subject to U. 1040ez file S. 1040ez file tax. 1040ez file See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez file S. 1040ez file sources. 1040ez file If your scholarship is from U. 1040ez file S. 1040ez file sources or you are a resident alien, your scholarship is subject to U. 1040ez file S. 1040ez file tax according to the following rules. 1040ez file 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. 1040ez file However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez file See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez file If you are not a candidate for a degree, your scholarship is taxable. 1040ez file Nonresident aliens cannot claim the standard deduction. 1040ez file However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez file You cannot claim the standard deduction allowed on Form 1040. 1040ez file However, you can itemize any allowable deductions. 1040ez file Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez file However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez file S. 1040ez file trade or business. 1040ez file See Itemized Deductions in chapter 5. 1040ez file Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez file S. 1040ez file citizens. 1040ez file However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez file S. 1040ez file tax return. 1040ez file There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez file S. 1040ez file nationals; and for students and business apprentices from India. 1040ez file See Exemptions in chapter 5. 1040ez file As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez file 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. 1040ez file 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. 1040ez file You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez file If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez file See chapter 6 for more information on dual-status aliens. 1040ez file If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez file However, if you are married and choose to file a joint return with a U. 1040ez file S. 1040ez file citizen or resident spouse, you may be eligible for these credits. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file 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. 1040ez file See Social Security and Medicare Taxes in chapter 8. 1040ez file 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. 1040ez file 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. 1040ez file Do not use Form 843 to request a refund of Additional Medicare Tax. 1040ez file See Refund of Taxes Withheld in Error in chapter 8. 1040ez file Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040ez file This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez file You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez file These forms are discussed in chapter 11. 1040ez file Form 1040-C is not an annual U. 1040ez file S. 1040ez file income tax return. 1040ez file If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040ez file Chapters 5 and 7 discuss filing an annual U. 1040ez file S. 1040ez file income tax return. 1040ez file . 1040ez file I came to the United States on June 30th of last year. 1040ez file I have an H-1B Visa. 1040ez file What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. 1040ez file 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. 1040ez file However, for the part of the year that you were not present in the United States, you are a nonresident. 1040ez file File Form 1040. 1040ez file Print “Dual-Status Return” across the top. 1040ez file Attach a statement showing your U. 1040ez file S. 1040ez file source income for the part of the year you were a nonresident. 1040ez file You may use Form 1040NR as the statement. 1040ez file Print “Dual-Status Statement” across the top. 1040ez file See First Year of Residency in chapter 1 for rules on determining your residency starting date. 1040ez file If you are an employee and you receive wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez file If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez file If you are not an employee who receives wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez file For the 2013 calendar year, file your return by June 16, 2014. 1040ez file For more information on when and where to file, see chapter 7 . 1040ez file A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez file If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez file If you are a U. 1040ez file S. 1040ez file 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. 1040ez file Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez file See Identification Number in chapter 5 for more information. 1040ez file Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez file However, nonresident aliens married to U. 1040ez file S. 1040ez file citizens or residents can choose to be treated as U. 1040ez file S. 1040ez file residents and file joint returns. 1040ez file For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez file Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez file 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. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez file Your husband must file Form 1040NR or 1040NR-EZ. 1040ez file No. 1040ez file A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez file See Effect of Tax Treaties in chapter 1. 1040ez file You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez file See chapter 6 . 1040ez file The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez file S. 1040ez file trade or business. 1040ez file Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez file See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez file Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez file The brokerage company or payor of the dividends should withhold this tax at source. 1040ez file If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez file If the capital gains and dividends are effectively connected with a U. 1040ez file S. 1040ez file trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez file S. 1040ez file citizens and residents. 1040ez file If you are a nonresident alien, 85% of any U. 1040ez file S. 1040ez file 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. 1040ez file See The 30% Tax in chapter 4. 1040ez file If you are a nonresident alien and the scholarship is not from U. 1040ez file S. 1040ez file sources, it is not subject to U. 1040ez file S. 1040ez file tax. 1040ez file See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez file S. 1040ez file sources. 1040ez file If your scholarship is from U. 1040ez file S. 1040ez file sources or you are a resident alien, your scholarship is subject to U. 1040ez file S. 1040ez file tax according to the following rules. 1040ez file 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. 1040ez file However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez file See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez file If you are not a candidate for a degree, your scholarship is taxable. 1040ez file Nonresident aliens cannot claim the standard deduction. 1040ez file However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez file You cannot claim the standard deduction allowed on Form 1040. 1040ez file However, you can itemize any allowable deductions. 1040ez file Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez file However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez file S. 1040ez file trade or business. 1040ez file See Itemized Deductions in chapter 5. 1040ez file Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez file S. 1040ez file citizens. 1040ez file However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez file S. 1040ez file tax return. 1040ez file There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez file S. 1040ez file nationals; and for students and business apprentices from India. 1040ez file See Exemptions in chapter 5. 1040ez file As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez file 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. 1040ez file 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. 1040ez file You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez file If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez file See chapter 6 for more information on dual-status aliens. 1040ez file If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez file However, if you are married and choose to file a joint return with a U. 1040ez file S. 1040ez file citizen or resident spouse, you may be eligible for these credits. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file 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. 1040ez file See Social Security and Medicare Taxes in chapter 8. 1040ez file 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. 1040ez file 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. 1040ez file Do not use Form 843 to request a refund of Additional Medicare Tax. 1040ez file See Refund of Taxes Withheld in Error in chapter 8. 1040ez file Before leaving the United States, aliens generally must obtain a certificate of compliance. 1040ez file This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez file You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez file These forms are discussed in chapter 11. 1040ez file Form 1040-C is not an annual U. 1040ez file S. 1040ez file income tax return. 1040ez file If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 1040ez file Chapters 5 and 7 discuss filing an annual U. 1040ez file S. 1040ez file income tax return. 1040ez file . 1040ez file When is my Form 1040NR due? If you are an employee and you receive wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 1040ez file If you file for the 2013 calendar year, your return is due April 15, 2014. 1040ez file If you are not an employee who receives wages subject to U. 1040ez file S. 1040ez file income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040ez file For the 2013 calendar year, file your return by June 16, 2014. 1040ez file For more information on when and where to file, see chapter 7 . 1040ez file A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 1040ez file If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 1040ez file If you are a U. 1040ez file S. 1040ez file 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. 1040ez file Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 1040ez file See Identification Number in chapter 5 for more information. 1040ez file Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 1040ez file However, nonresident aliens married to U. 1040ez file S. 1040ez file citizens or residents can choose to be treated as U. 1040ez file S. 1040ez file residents and file joint returns. 1040ez file For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file Assuming both of you had these visas for all of last year, you are a resident alien. 1040ez file Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 1040ez file 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. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 1040ez file Your husband must file Form 1040NR or 1040NR-EZ. 1040ez file No. 1040ez file A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez file See Effect of Tax Treaties in chapter 1. 1040ez file You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 1040ez file See chapter 6 . 1040ez file The following rules apply if the dividends and capital gains are not effectively connected with a U. 1040ez file S. 1040ez file trade or business. 1040ez file Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 1040ez file See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 1040ez file Dividends are generally taxed at a 30% (or lower treaty) rate. 1040ez file The brokerage company or payor of the dividends should withhold this tax at source. 1040ez file If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 1040ez file If the capital gains and dividends are effectively connected with a U. 1040ez file S. 1040ez file trade or business, they are taxed according to the same rules and at the same rates that apply to U. 1040ez file S. 1040ez file citizens and residents. 1040ez file If you are a nonresident alien, 85% of any U. 1040ez file S. 1040ez file 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. 1040ez file See The 30% Tax in chapter 4. 1040ez file If you are a nonresident alien and the scholarship is not from U. 1040ez file S. 1040ez file sources, it is not subject to U. 1040ez file S. 1040ez file tax. 1040ez file See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 1040ez file S. 1040ez file sources. 1040ez file If your scholarship is from U. 1040ez file S. 1040ez file sources or you are a resident alien, your scholarship is subject to U. 1040ez file S. 1040ez file tax according to the following rules. 1040ez file 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. 1040ez file However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 1040ez file See Scholarships and Fellowship Grants in chapter 3 for more information. 1040ez file If you are not a candidate for a degree, your scholarship is taxable. 1040ez file Nonresident aliens cannot claim the standard deduction. 1040ez file However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 1040ez file You cannot claim the standard deduction allowed on Form 1040. 1040ez file However, you can itemize any allowable deductions. 1040ez file Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 1040ez file However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 1040ez file S. 1040ez file trade or business. 1040ez file See Itemized Deductions in chapter 5. 1040ez file Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 1040ez file S. 1040ez file citizens. 1040ez file However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 1040ez file S. 1040ez file tax return. 1040ez file There are special rules for residents of Mexico, Canada, and South Korea; for U. 1040ez file S. 1040ez file nationals; and for students and business apprentices from India. 1040ez file See Exemptions in chapter 5. 1040ez file As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez file 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. 1040ez file 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. 1040ez file You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez file If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 1040ez file See chapter 6 for more information on dual-status aliens. 1040ez file If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 1040ez file However, if you are married and choose to file a joint return with a U. 1040ez file S. 1040ez file citizen or resident spouse, you may be eligible for these credits. 1040ez file See Nonresident Spouse Treated as a Resident in chapter 1. 1040ez file 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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Understanding your CP166 Notice

We were unable to process your monthly payment because there were insufficient funds in your bank account.

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

  • Make sure there’s enough money in your bank account to cover your monthly payment with us, plus any additional fees or penalty charges from your bank.

Answers to Common Questions

I sent my monthly payment in the mail this month. Why did the IRS attempt to debit my account?
Once you establish a Direct Debit Installment Agreement (DDIA), you have agreed to the IRS debiting the fixed payment on the established date every month. Unless you made other arrangements, your payment plan is by DDIA, so even if you mailed in a payment, we’ll still attempt to withdraw your monthly payment from your account.

I mailed the IRS my updated checking account information, but you tried to take the money out of my old account. How do I make sure you have the right account information?
If you think we haven’t updated your account information timely or accurately, please contact us at the toll free number on your notice to verify that we have the correct information on your Direct Debit Installment Agreement (DDIA). If your bank charged you a fee because we attempted to debit your old account, you will have to contact your bank for them to waive any fees they charged. Their fees are independent of any charges from the IRS.

I’m sure I had enough money in my account. Why did the bank tell you there were insufficient funds?
You’ll have to contact your bank to clarify the situation. In addition, if your installment agreement is now in default and you believe you had sufficient funds in your bank account on the payment due date, please write to the address shown on your notice. Be sure to include a signed statement of explanation along with proof you had sufficient funds. The lower portion of your notice must accompany any correspondence you send us.

How do I change my monthly payment date on my direct debit installment agreement?
Please call the toll-free number on your notice.

The notice I received mentioned that "interest may increase" if there are insufficient funds in my bank account. What’s the current interest, and how much will it increase?
Interest is charged on any unpaid balances on your account, so as long as you owe money, interest is charged and added to your account balance(s). The interest amount you owe on your unpaid balance will increase, but not the interest rate.

The rate of interest is determined on a quarterly basis. For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Mar-2014

The 1040ez File

1040ez file 29. 1040ez file   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). 1040ez file Los temas abarcan: Quién está sujeto al límite. 1040ez file Qué deducciones detalladas están limitadas. 1040ez file Cómo calcular el límite. 1040ez file Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. 1040ez file ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. 1040ez file El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). 1040ez file ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. 1040ez file Intereses pagados —líneas 10,11,12 y 13. 1040ez file Donaciones a organizaciones caritativas —línea 19. 1040ez file Gastos laborales y determinadas deducciones misceláneas —línea 27. 1040ez file Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. 1040ez file ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. 1040ez file Sin embargo, igualmente están sujetas a otros límites aplicables. 1040ez file Gastos médicos y dentales —línea 4. 1040ez file Gastos de intereses de inversión —línea 14. 1040ez file Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. 1040ez file Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. 1040ez file Pérdidas por apuestas y juegos de azar —línea 28. 1040ez file ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. 1040ez file Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. 1040ez file Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. 1040ez file ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. 1040ez file Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). 1040ez file Hoja de trabajo de deducciones detalladas. 1040ez file   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. 1040ez file Anote el resultado en la línea 29 del Anexo A (Formulario 1040). 1040ez file Guarde la hoja de trabajo con su documentación. 1040ez file Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. 1040ez file Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). 1040ez file Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. 1040ez file Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. 1040ez file Tienen ingresos brutos ajustados de $325,500 en la línea 38. 1040ez file Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. 1040ez file Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. 1040ez file Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). 1040ez file Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). 1040ez file Prev  Up  Next   Home   More Online Publications