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2008 1040x

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2008 1040x

2008 1040x 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. 2008 1040x . 2008 1040x What is the difference between a resident alien and a nonresident alien for tax purposes? . 2008 1040x 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? . 2008 1040x I am a student with an F-1 Visa. 2008 1040x I was told that I was an exempt individual. 2008 1040x Does this mean I am exempt from paying U. 2008 1040x S. 2008 1040x tax? . 2008 1040x I am a resident alien. 2008 1040x Can I claim any treaty benefits? . 2008 1040x I am a nonresident alien with no dependents. 2008 1040x I am working temporarily for a U. 2008 1040x S. 2008 1040x company. 2008 1040x What return do I file? . 2008 1040x I came to the United States on June 30th of last year. 2008 1040x I have an H-1B Visa. 2008 1040x What is my tax status, resident alien or nonresident alien? What tax return do I file? . 2008 1040x When is my Form 1040NR due? . 2008 1040x My spouse is a nonresident alien. 2008 1040x Does he need a social security number? . 2008 1040x I am a nonresident alien. 2008 1040x Can I file a joint return with my spouse? . 2008 1040x I have an H-1B Visa and my husband has an F-1 Visa. 2008 1040x We both lived in the United States all of last year and had income. 2008 1040x What kind of form should we file? Do we file separate returns or a joint return? . 2008 1040x Is a dual-resident taxpayer the same as a dual-status taxpayer? . 2008 1040x I am a nonresident alien and invested money in the U. 2008 1040x S. 2008 1040x stock market through a U. 2008 1040x S. 2008 1040x brokerage company. 2008 1040x Are the dividends and the capital gains taxable? If yes, how are they taxed? . 2008 1040x I am a nonresident alien. 2008 1040x I receive U. 2008 1040x S. 2008 1040x social security benefits. 2008 1040x Are my benefits taxable? . 2008 1040x Do I have to pay taxes on my scholarship? . 2008 1040x I am a nonresident alien. 2008 1040x Can I claim the standard deduction? . 2008 1040x I am a dual-status taxpayer. 2008 1040x Can I claim the standard deduction? . 2008 1040x I am filing Form 1040NR. 2008 1040x Can I claim itemized deductions? . 2008 1040x I am not a U. 2008 1040x S. 2008 1040x citizen. 2008 1040x What exemptions can I claim? . 2008 1040x What exemptions can I claim as a dual-status taxpayer? . 2008 1040x I am single with a dependent child. 2008 1040x I was a dual-status alien in 2013. 2008 1040x Can I claim the earned income credit on my 2013 tax return? . 2008 1040x I am a nonresident alien student. 2008 1040x Can I claim an education credit on my Form 1040NR? . 2008 1040x I am a nonresident alien, temporarily working in the U. 2008 1040x S. 2008 1040x under a J visa. 2008 1040x Am I subject to social security and Medicare taxes? . 2008 1040x I am a nonresident alien student. 2008 1040x Social security taxes were withheld from my pay in error. 2008 1040x How do I get a refund of these taxes? . 2008 1040x I am an alien who will be leaving the United States. 2008 1040x What forms do I have to file before I leave? . 2008 1040x I filed a Form 1040-C when I left the United States. 2008 1040x Do I still have to file an annual U. 2008 1040x S. 2008 1040x tax return? . 2008 1040x 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. 2008 1040x S. 2008 1040x citizen. 2008 1040x Aliens are classified as resident aliens and nonresident aliens. 2008 1040x Resident aliens are taxed on their worldwide income, the same as U. 2008 1040x S. 2008 1040x citizens. 2008 1040x Nonresident aliens are taxed only on their U. 2008 1040x S. 2008 1040x source income and certain foreign source income that is effectively connected with a U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. 2008 1040x These are the same rates that apply to U. 2008 1040x S. 2008 1040x citizens and residents. 2008 1040x Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2008 1040x The term “exempt individual” does not refer to someone exempt from U. 2008 1040x S. 2008 1040x tax. 2008 1040x 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. 2008 1040x See chapter 1 . 2008 1040x Generally, you cannot claim tax treaty benefits as a resident alien. 2008 1040x However, there are exceptions. 2008 1040x See Effect of Tax Treaties in chapter 1. 2008 1040x See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2008 1040x You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2008 1040x S. 2008 1040x source income on which tax was not fully paid by the amount withheld. 2008 1040x You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2008 1040x You were a dual-status alien last year. 2008 1040x 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. 2008 1040x However, for the part of the year that you were not present in the United States, you are a nonresident. 2008 1040x File Form 1040. 2008 1040x Print “Dual-Status Return” across the top. 2008 1040x Attach a statement showing your U. 2008 1040x S. 2008 1040x source income for the part of the year you were a nonresident. 2008 1040x You may use Form 1040NR as the statement. 2008 1040x Print “Dual-Status Statement” across the top. 2008 1040x See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2008 1040x If you are an employee and you receive wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2008 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. 2008 1040x If you are not an employee who receives wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2008 1040x For the 2013 calendar year, file your return by June 16, 2014. 2008 1040x For more information on when and where to file, see chapter 7 . 2008 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2008 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2008 1040x If you are a U. 2008 1040x S. 2008 1040x 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. 2008 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2008 1040x See Identification Number in chapter 5 for more information. 2008 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2008 1040x However, nonresident aliens married to U. 2008 1040x S. 2008 1040x citizens or residents can choose to be treated as U. 2008 1040x S. 2008 1040x residents and file joint returns. 2008 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x Assuming both of you had these visas for all of last year, you are a resident alien. 2008 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2008 1040x 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. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2008 1040x Your husband must file Form 1040NR or 1040NR-EZ. 2008 1040x No. 2008 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2008 1040x See Effect of Tax Treaties in chapter 1. 2008 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2008 1040x See chapter 6 . 2008 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2008 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2008 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. 2008 1040x The brokerage company or payor of the dividends should withhold this tax at source. 2008 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2008 1040x If the capital gains and dividends are effectively connected with a U. 2008 1040x S. 2008 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2008 1040x S. 2008 1040x citizens and residents. 2008 1040x If you are a nonresident alien, 85% of any U. 2008 1040x S. 2008 1040x 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. 2008 1040x See The 30% Tax in chapter 4. 2008 1040x If you are a nonresident alien and the scholarship is not from U. 2008 1040x S. 2008 1040x sources, it is not subject to U. 2008 1040x S. 2008 1040x tax. 2008 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2008 1040x S. 2008 1040x sources. 2008 1040x If your scholarship is from U. 2008 1040x S. 2008 1040x sources or you are a resident alien, your scholarship is subject to U. 2008 1040x S. 2008 1040x tax according to the following rules. 2008 1040x 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. 2008 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2008 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. 2008 1040x If you are not a candidate for a degree, your scholarship is taxable. 2008 1040x Nonresident aliens cannot claim the standard deduction. 2008 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2008 1040x You cannot claim the standard deduction allowed on Form 1040. 2008 1040x However, you can itemize any allowable deductions. 2008 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2008 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x See Itemized Deductions in chapter 5. 2008 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2008 1040x S. 2008 1040x citizens. 2008 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2008 1040x S. 2008 1040x tax return. 2008 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. 2008 1040x S. 2008 1040x nationals; and for students and business apprentices from India. 2008 1040x See Exemptions in chapter 5. 2008 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2008 1040x 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. 2008 1040x 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. 2008 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2008 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2008 1040x See chapter 6 for more information on dual-status aliens. 2008 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2008 1040x However, if you are married and choose to file a joint return with a U. 2008 1040x S. 2008 1040x citizen or resident spouse, you may be eligible for these credits. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x 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. 2008 1040x See Social Security and Medicare Taxes in chapter 8. 2008 1040x 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. 2008 1040x 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. 2008 1040x Do not use Form 843 to request a refund of Additional Medicare Tax. 2008 1040x See Refund of Taxes Withheld in Error in chapter 8. 2008 1040x Before leaving the United States, aliens generally must obtain a certificate of compliance. 2008 1040x This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2008 1040x You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2008 1040x These forms are discussed in chapter 11. 2008 1040x Form 1040-C is not an annual U. 2008 1040x S. 2008 1040x income tax return. 2008 1040x If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2008 1040x Chapters 5 and 7 discuss filing an annual U. 2008 1040x S. 2008 1040x income tax return. 2008 1040x . 2008 1040x 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. 2008 1040x These are the same rates that apply to U. 2008 1040x S. 2008 1040x citizens and residents. 2008 1040x Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2008 1040x The term “exempt individual” does not refer to someone exempt from U. 2008 1040x S. 2008 1040x tax. 2008 1040x 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. 2008 1040x See chapter 1 . 2008 1040x Generally, you cannot claim tax treaty benefits as a resident alien. 2008 1040x However, there are exceptions. 2008 1040x See Effect of Tax Treaties in chapter 1. 2008 1040x See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2008 1040x You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2008 1040x S. 2008 1040x source income on which tax was not fully paid by the amount withheld. 2008 1040x You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2008 1040x You were a dual-status alien last year. 2008 1040x 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. 2008 1040x However, for the part of the year that you were not present in the United States, you are a nonresident. 2008 1040x File Form 1040. 2008 1040x Print “Dual-Status Return” across the top. 2008 1040x Attach a statement showing your U. 2008 1040x S. 2008 1040x source income for the part of the year you were a nonresident. 2008 1040x You may use Form 1040NR as the statement. 2008 1040x Print “Dual-Status Statement” across the top. 2008 1040x See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2008 1040x If you are an employee and you receive wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2008 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. 2008 1040x If you are not an employee who receives wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2008 1040x For the 2013 calendar year, file your return by June 16, 2014. 2008 1040x For more information on when and where to file, see chapter 7 . 2008 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2008 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2008 1040x If you are a U. 2008 1040x S. 2008 1040x 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. 2008 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2008 1040x See Identification Number in chapter 5 for more information. 2008 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2008 1040x However, nonresident aliens married to U. 2008 1040x S. 2008 1040x citizens or residents can choose to be treated as U. 2008 1040x S. 2008 1040x residents and file joint returns. 2008 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x Assuming both of you had these visas for all of last year, you are a resident alien. 2008 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2008 1040x 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. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2008 1040x Your husband must file Form 1040NR or 1040NR-EZ. 2008 1040x No. 2008 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2008 1040x See Effect of Tax Treaties in chapter 1. 2008 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2008 1040x See chapter 6 . 2008 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2008 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2008 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. 2008 1040x The brokerage company or payor of the dividends should withhold this tax at source. 2008 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2008 1040x If the capital gains and dividends are effectively connected with a U. 2008 1040x S. 2008 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2008 1040x S. 2008 1040x citizens and residents. 2008 1040x If you are a nonresident alien, 85% of any U. 2008 1040x S. 2008 1040x 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. 2008 1040x See The 30% Tax in chapter 4. 2008 1040x If you are a nonresident alien and the scholarship is not from U. 2008 1040x S. 2008 1040x sources, it is not subject to U. 2008 1040x S. 2008 1040x tax. 2008 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2008 1040x S. 2008 1040x sources. 2008 1040x If your scholarship is from U. 2008 1040x S. 2008 1040x sources or you are a resident alien, your scholarship is subject to U. 2008 1040x S. 2008 1040x tax according to the following rules. 2008 1040x 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. 2008 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2008 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. 2008 1040x If you are not a candidate for a degree, your scholarship is taxable. 2008 1040x Nonresident aliens cannot claim the standard deduction. 2008 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2008 1040x You cannot claim the standard deduction allowed on Form 1040. 2008 1040x However, you can itemize any allowable deductions. 2008 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2008 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x See Itemized Deductions in chapter 5. 2008 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2008 1040x S. 2008 1040x citizens. 2008 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2008 1040x S. 2008 1040x tax return. 2008 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. 2008 1040x S. 2008 1040x nationals; and for students and business apprentices from India. 2008 1040x See Exemptions in chapter 5. 2008 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2008 1040x 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. 2008 1040x 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. 2008 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2008 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2008 1040x See chapter 6 for more information on dual-status aliens. 2008 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2008 1040x However, if you are married and choose to file a joint return with a U. 2008 1040x S. 2008 1040x citizen or resident spouse, you may be eligible for these credits. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x 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. 2008 1040x See Social Security and Medicare Taxes in chapter 8. 2008 1040x 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. 2008 1040x 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. 2008 1040x Do not use Form 843 to request a refund of Additional Medicare Tax. 2008 1040x See Refund of Taxes Withheld in Error in chapter 8. 2008 1040x Before leaving the United States, aliens generally must obtain a certificate of compliance. 2008 1040x This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2008 1040x You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2008 1040x These forms are discussed in chapter 11. 2008 1040x Form 1040-C is not an annual U. 2008 1040x S. 2008 1040x income tax return. 2008 1040x If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2008 1040x Chapters 5 and 7 discuss filing an annual U. 2008 1040x S. 2008 1040x income tax return. 2008 1040x . 2008 1040x I am a student with an F-1 Visa. 2008 1040x I was told that I was an exempt individual. 2008 1040x Does this mean I am exempt from paying U. 2008 1040x S. 2008 1040x tax? The term “exempt individual” does not refer to someone exempt from U. 2008 1040x S. 2008 1040x tax. 2008 1040x 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. 2008 1040x See chapter 1 . 2008 1040x Generally, you cannot claim tax treaty benefits as a resident alien. 2008 1040x However, there are exceptions. 2008 1040x See Effect of Tax Treaties in chapter 1. 2008 1040x See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2008 1040x You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2008 1040x S. 2008 1040x source income on which tax was not fully paid by the amount withheld. 2008 1040x You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2008 1040x You were a dual-status alien last year. 2008 1040x 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. 2008 1040x However, for the part of the year that you were not present in the United States, you are a nonresident. 2008 1040x File Form 1040. 2008 1040x Print “Dual-Status Return” across the top. 2008 1040x Attach a statement showing your U. 2008 1040x S. 2008 1040x source income for the part of the year you were a nonresident. 2008 1040x You may use Form 1040NR as the statement. 2008 1040x Print “Dual-Status Statement” across the top. 2008 1040x See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2008 1040x If you are an employee and you receive wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2008 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. 2008 1040x If you are not an employee who receives wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2008 1040x For the 2013 calendar year, file your return by June 16, 2014. 2008 1040x For more information on when and where to file, see chapter 7 . 2008 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2008 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2008 1040x If you are a U. 2008 1040x S. 2008 1040x 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. 2008 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2008 1040x See Identification Number in chapter 5 for more information. 2008 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2008 1040x However, nonresident aliens married to U. 2008 1040x S. 2008 1040x citizens or residents can choose to be treated as U. 2008 1040x S. 2008 1040x residents and file joint returns. 2008 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x Assuming both of you had these visas for all of last year, you are a resident alien. 2008 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2008 1040x 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. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2008 1040x Your husband must file Form 1040NR or 1040NR-EZ. 2008 1040x No. 2008 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2008 1040x See Effect of Tax Treaties in chapter 1. 2008 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2008 1040x See chapter 6 . 2008 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2008 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2008 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. 2008 1040x The brokerage company or payor of the dividends should withhold this tax at source. 2008 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2008 1040x If the capital gains and dividends are effectively connected with a U. 2008 1040x S. 2008 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2008 1040x S. 2008 1040x citizens and residents. 2008 1040x If you are a nonresident alien, 85% of any U. 2008 1040x S. 2008 1040x 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. 2008 1040x See The 30% Tax in chapter 4. 2008 1040x If you are a nonresident alien and the scholarship is not from U. 2008 1040x S. 2008 1040x sources, it is not subject to U. 2008 1040x S. 2008 1040x tax. 2008 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2008 1040x S. 2008 1040x sources. 2008 1040x If your scholarship is from U. 2008 1040x S. 2008 1040x sources or you are a resident alien, your scholarship is subject to U. 2008 1040x S. 2008 1040x tax according to the following rules. 2008 1040x 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. 2008 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2008 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. 2008 1040x If you are not a candidate for a degree, your scholarship is taxable. 2008 1040x Nonresident aliens cannot claim the standard deduction. 2008 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2008 1040x You cannot claim the standard deduction allowed on Form 1040. 2008 1040x However, you can itemize any allowable deductions. 2008 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2008 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x See Itemized Deductions in chapter 5. 2008 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2008 1040x S. 2008 1040x citizens. 2008 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2008 1040x S. 2008 1040x tax return. 2008 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. 2008 1040x S. 2008 1040x nationals; and for students and business apprentices from India. 2008 1040x See Exemptions in chapter 5. 2008 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2008 1040x 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. 2008 1040x 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. 2008 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2008 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2008 1040x See chapter 6 for more information on dual-status aliens. 2008 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2008 1040x However, if you are married and choose to file a joint return with a U. 2008 1040x S. 2008 1040x citizen or resident spouse, you may be eligible for these credits. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x 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. 2008 1040x See Social Security and Medicare Taxes in chapter 8. 2008 1040x 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. 2008 1040x 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. 2008 1040x Do not use Form 843 to request a refund of Additional Medicare Tax. 2008 1040x See Refund of Taxes Withheld in Error in chapter 8. 2008 1040x Before leaving the United States, aliens generally must obtain a certificate of compliance. 2008 1040x This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2008 1040x You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2008 1040x These forms are discussed in chapter 11. 2008 1040x Form 1040-C is not an annual U. 2008 1040x S. 2008 1040x income tax return. 2008 1040x If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2008 1040x Chapters 5 and 7 discuss filing an annual U. 2008 1040x S. 2008 1040x income tax return. 2008 1040x . 2008 1040x I am a resident alien. 2008 1040x Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. 2008 1040x However, there are exceptions. 2008 1040x See Effect of Tax Treaties in chapter 1. 2008 1040x See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2008 1040x You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2008 1040x S. 2008 1040x source income on which tax was not fully paid by the amount withheld. 2008 1040x You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2008 1040x You were a dual-status alien last year. 2008 1040x 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. 2008 1040x However, for the part of the year that you were not present in the United States, you are a nonresident. 2008 1040x File Form 1040. 2008 1040x Print “Dual-Status Return” across the top. 2008 1040x Attach a statement showing your U. 2008 1040x S. 2008 1040x source income for the part of the year you were a nonresident. 2008 1040x You may use Form 1040NR as the statement. 2008 1040x Print “Dual-Status Statement” across the top. 2008 1040x See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2008 1040x If you are an employee and you receive wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2008 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. 2008 1040x If you are not an employee who receives wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2008 1040x For the 2013 calendar year, file your return by June 16, 2014. 2008 1040x For more information on when and where to file, see chapter 7 . 2008 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2008 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2008 1040x If you are a U. 2008 1040x S. 2008 1040x 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. 2008 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2008 1040x See Identification Number in chapter 5 for more information. 2008 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2008 1040x However, nonresident aliens married to U. 2008 1040x S. 2008 1040x citizens or residents can choose to be treated as U. 2008 1040x S. 2008 1040x residents and file joint returns. 2008 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x Assuming both of you had these visas for all of last year, you are a resident alien. 2008 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2008 1040x 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. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2008 1040x Your husband must file Form 1040NR or 1040NR-EZ. 2008 1040x No. 2008 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2008 1040x See Effect of Tax Treaties in chapter 1. 2008 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2008 1040x See chapter 6 . 2008 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2008 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2008 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. 2008 1040x The brokerage company or payor of the dividends should withhold this tax at source. 2008 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2008 1040x If the capital gains and dividends are effectively connected with a U. 2008 1040x S. 2008 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2008 1040x S. 2008 1040x citizens and residents. 2008 1040x If you are a nonresident alien, 85% of any U. 2008 1040x S. 2008 1040x 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. 2008 1040x See The 30% Tax in chapter 4. 2008 1040x If you are a nonresident alien and the scholarship is not from U. 2008 1040x S. 2008 1040x sources, it is not subject to U. 2008 1040x S. 2008 1040x tax. 2008 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2008 1040x S. 2008 1040x sources. 2008 1040x If your scholarship is from U. 2008 1040x S. 2008 1040x sources or you are a resident alien, your scholarship is subject to U. 2008 1040x S. 2008 1040x tax according to the following rules. 2008 1040x 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. 2008 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2008 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. 2008 1040x If you are not a candidate for a degree, your scholarship is taxable. 2008 1040x Nonresident aliens cannot claim the standard deduction. 2008 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2008 1040x You cannot claim the standard deduction allowed on Form 1040. 2008 1040x However, you can itemize any allowable deductions. 2008 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2008 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x See Itemized Deductions in chapter 5. 2008 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2008 1040x S. 2008 1040x citizens. 2008 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2008 1040x S. 2008 1040x tax return. 2008 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. 2008 1040x S. 2008 1040x nationals; and for students and business apprentices from India. 2008 1040x See Exemptions in chapter 5. 2008 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2008 1040x 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. 2008 1040x 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. 2008 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2008 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2008 1040x See chapter 6 for more information on dual-status aliens. 2008 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2008 1040x However, if you are married and choose to file a joint return with a U. 2008 1040x S. 2008 1040x citizen or resident spouse, you may be eligible for these credits. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x 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. 2008 1040x See Social Security and Medicare Taxes in chapter 8. 2008 1040x 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. 2008 1040x 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. 2008 1040x Do not use Form 843 to request a refund of Additional Medicare Tax. 2008 1040x See Refund of Taxes Withheld in Error in chapter 8. 2008 1040x Before leaving the United States, aliens generally must obtain a certificate of compliance. 2008 1040x This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2008 1040x You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2008 1040x These forms are discussed in chapter 11. 2008 1040x Form 1040-C is not an annual U. 2008 1040x S. 2008 1040x income tax return. 2008 1040x If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2008 1040x Chapters 5 and 7 discuss filing an annual U. 2008 1040x S. 2008 1040x income tax return. 2008 1040x . 2008 1040x I am a nonresident alien with no dependents. 2008 1040x I am working temporarily for a U. 2008 1040x S. 2008 1040x company. 2008 1040x 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. 2008 1040x S. 2008 1040x source income on which tax was not fully paid by the amount withheld. 2008 1040x You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2008 1040x You were a dual-status alien last year. 2008 1040x 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. 2008 1040x However, for the part of the year that you were not present in the United States, you are a nonresident. 2008 1040x File Form 1040. 2008 1040x Print “Dual-Status Return” across the top. 2008 1040x Attach a statement showing your U. 2008 1040x S. 2008 1040x source income for the part of the year you were a nonresident. 2008 1040x You may use Form 1040NR as the statement. 2008 1040x Print “Dual-Status Statement” across the top. 2008 1040x See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2008 1040x If you are an employee and you receive wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2008 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. 2008 1040x If you are not an employee who receives wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2008 1040x For the 2013 calendar year, file your return by June 16, 2014. 2008 1040x For more information on when and where to file, see chapter 7 . 2008 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2008 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2008 1040x If you are a U. 2008 1040x S. 2008 1040x 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. 2008 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2008 1040x See Identification Number in chapter 5 for more information. 2008 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2008 1040x However, nonresident aliens married to U. 2008 1040x S. 2008 1040x citizens or residents can choose to be treated as U. 2008 1040x S. 2008 1040x residents and file joint returns. 2008 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x Assuming both of you had these visas for all of last year, you are a resident alien. 2008 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2008 1040x 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. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2008 1040x Your husband must file Form 1040NR or 1040NR-EZ. 2008 1040x No. 2008 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2008 1040x See Effect of Tax Treaties in chapter 1. 2008 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2008 1040x See chapter 6 . 2008 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2008 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2008 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. 2008 1040x The brokerage company or payor of the dividends should withhold this tax at source. 2008 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2008 1040x If the capital gains and dividends are effectively connected with a U. 2008 1040x S. 2008 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2008 1040x S. 2008 1040x citizens and residents. 2008 1040x If you are a nonresident alien, 85% of any U. 2008 1040x S. 2008 1040x 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. 2008 1040x See The 30% Tax in chapter 4. 2008 1040x If you are a nonresident alien and the scholarship is not from U. 2008 1040x S. 2008 1040x sources, it is not subject to U. 2008 1040x S. 2008 1040x tax. 2008 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2008 1040x S. 2008 1040x sources. 2008 1040x If your scholarship is from U. 2008 1040x S. 2008 1040x sources or you are a resident alien, your scholarship is subject to U. 2008 1040x S. 2008 1040x tax according to the following rules. 2008 1040x 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. 2008 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2008 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. 2008 1040x If you are not a candidate for a degree, your scholarship is taxable. 2008 1040x Nonresident aliens cannot claim the standard deduction. 2008 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2008 1040x You cannot claim the standard deduction allowed on Form 1040. 2008 1040x However, you can itemize any allowable deductions. 2008 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2008 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x See Itemized Deductions in chapter 5. 2008 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2008 1040x S. 2008 1040x citizens. 2008 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2008 1040x S. 2008 1040x tax return. 2008 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. 2008 1040x S. 2008 1040x nationals; and for students and business apprentices from India. 2008 1040x See Exemptions in chapter 5. 2008 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2008 1040x 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. 2008 1040x 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. 2008 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2008 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2008 1040x See chapter 6 for more information on dual-status aliens. 2008 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2008 1040x However, if you are married and choose to file a joint return with a U. 2008 1040x S. 2008 1040x citizen or resident spouse, you may be eligible for these credits. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x 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. 2008 1040x See Social Security and Medicare Taxes in chapter 8. 2008 1040x 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. 2008 1040x 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. 2008 1040x Do not use Form 843 to request a refund of Additional Medicare Tax. 2008 1040x See Refund of Taxes Withheld in Error in chapter 8. 2008 1040x Before leaving the United States, aliens generally must obtain a certificate of compliance. 2008 1040x This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2008 1040x You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2008 1040x These forms are discussed in chapter 11. 2008 1040x Form 1040-C is not an annual U. 2008 1040x S. 2008 1040x income tax return. 2008 1040x If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2008 1040x Chapters 5 and 7 discuss filing an annual U. 2008 1040x S. 2008 1040x income tax return. 2008 1040x . 2008 1040x I came to the United States on June 30th of last year. 2008 1040x I have an H-1B Visa. 2008 1040x What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. 2008 1040x 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. 2008 1040x However, for the part of the year that you were not present in the United States, you are a nonresident. 2008 1040x File Form 1040. 2008 1040x Print “Dual-Status Return” across the top. 2008 1040x Attach a statement showing your U. 2008 1040x S. 2008 1040x source income for the part of the year you were a nonresident. 2008 1040x You may use Form 1040NR as the statement. 2008 1040x Print “Dual-Status Statement” across the top. 2008 1040x See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2008 1040x If you are an employee and you receive wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2008 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. 2008 1040x If you are not an employee who receives wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2008 1040x For the 2013 calendar year, file your return by June 16, 2014. 2008 1040x For more information on when and where to file, see chapter 7 . 2008 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2008 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2008 1040x If you are a U. 2008 1040x S. 2008 1040x 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. 2008 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2008 1040x See Identification Number in chapter 5 for more information. 2008 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2008 1040x However, nonresident aliens married to U. 2008 1040x S. 2008 1040x citizens or residents can choose to be treated as U. 2008 1040x S. 2008 1040x residents and file joint returns. 2008 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x Assuming both of you had these visas for all of last year, you are a resident alien. 2008 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2008 1040x 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. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2008 1040x Your husband must file Form 1040NR or 1040NR-EZ. 2008 1040x No. 2008 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2008 1040x See Effect of Tax Treaties in chapter 1. 2008 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2008 1040x See chapter 6 . 2008 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2008 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2008 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. 2008 1040x The brokerage company or payor of the dividends should withhold this tax at source. 2008 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2008 1040x If the capital gains and dividends are effectively connected with a U. 2008 1040x S. 2008 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2008 1040x S. 2008 1040x citizens and residents. 2008 1040x If you are a nonresident alien, 85% of any U. 2008 1040x S. 2008 1040x 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. 2008 1040x See The 30% Tax in chapter 4. 2008 1040x If you are a nonresident alien and the scholarship is not from U. 2008 1040x S. 2008 1040x sources, it is not subject to U. 2008 1040x S. 2008 1040x tax. 2008 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2008 1040x S. 2008 1040x sources. 2008 1040x If your scholarship is from U. 2008 1040x S. 2008 1040x sources or you are a resident alien, your scholarship is subject to U. 2008 1040x S. 2008 1040x tax according to the following rules. 2008 1040x 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. 2008 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2008 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. 2008 1040x If you are not a candidate for a degree, your scholarship is taxable. 2008 1040x Nonresident aliens cannot claim the standard deduction. 2008 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2008 1040x You cannot claim the standard deduction allowed on Form 1040. 2008 1040x However, you can itemize any allowable deductions. 2008 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2008 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x See Itemized Deductions in chapter 5. 2008 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2008 1040x S. 2008 1040x citizens. 2008 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2008 1040x S. 2008 1040x tax return. 2008 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. 2008 1040x S. 2008 1040x nationals; and for students and business apprentices from India. 2008 1040x See Exemptions in chapter 5. 2008 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2008 1040x 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. 2008 1040x 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. 2008 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2008 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2008 1040x See chapter 6 for more information on dual-status aliens. 2008 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2008 1040x However, if you are married and choose to file a joint return with a U. 2008 1040x S. 2008 1040x citizen or resident spouse, you may be eligible for these credits. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x 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. 2008 1040x See Social Security and Medicare Taxes in chapter 8. 2008 1040x 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. 2008 1040x 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. 2008 1040x Do not use Form 843 to request a refund of Additional Medicare Tax. 2008 1040x See Refund of Taxes Withheld in Error in chapter 8. 2008 1040x Before leaving the United States, aliens generally must obtain a certificate of compliance. 2008 1040x This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2008 1040x You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2008 1040x These forms are discussed in chapter 11. 2008 1040x Form 1040-C is not an annual U. 2008 1040x S. 2008 1040x income tax return. 2008 1040x If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2008 1040x Chapters 5 and 7 discuss filing an annual U. 2008 1040x S. 2008 1040x income tax return. 2008 1040x . 2008 1040x When is my Form 1040NR due? If you are an employee and you receive wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2008 1040x If you file for the 2013 calendar year, your return is due April 15, 2014. 2008 1040x If you are not an employee who receives wages subject to U. 2008 1040x S. 2008 1040x income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2008 1040x For the 2013 calendar year, file your return by June 16, 2014. 2008 1040x For more information on when and where to file, see chapter 7 . 2008 1040x A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2008 1040x If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2008 1040x If you are a U. 2008 1040x S. 2008 1040x 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. 2008 1040x Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2008 1040x See Identification Number in chapter 5 for more information. 2008 1040x Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2008 1040x However, nonresident aliens married to U. 2008 1040x S. 2008 1040x citizens or residents can choose to be treated as U. 2008 1040x S. 2008 1040x residents and file joint returns. 2008 1040x For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x Assuming both of you had these visas for all of last year, you are a resident alien. 2008 1040x Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2008 1040x 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. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2008 1040x Your husband must file Form 1040NR or 1040NR-EZ. 2008 1040x No. 2008 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2008 1040x See Effect of Tax Treaties in chapter 1. 2008 1040x You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2008 1040x See chapter 6 . 2008 1040x The following rules apply if the dividends and capital gains are not effectively connected with a U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2008 1040x See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2008 1040x Dividends are generally taxed at a 30% (or lower treaty) rate. 2008 1040x The brokerage company or payor of the dividends should withhold this tax at source. 2008 1040x If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2008 1040x If the capital gains and dividends are effectively connected with a U. 2008 1040x S. 2008 1040x trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2008 1040x S. 2008 1040x citizens and residents. 2008 1040x If you are a nonresident alien, 85% of any U. 2008 1040x S. 2008 1040x 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. 2008 1040x See The 30% Tax in chapter 4. 2008 1040x If you are a nonresident alien and the scholarship is not from U. 2008 1040x S. 2008 1040x sources, it is not subject to U. 2008 1040x S. 2008 1040x tax. 2008 1040x See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2008 1040x S. 2008 1040x sources. 2008 1040x If your scholarship is from U. 2008 1040x S. 2008 1040x sources or you are a resident alien, your scholarship is subject to U. 2008 1040x S. 2008 1040x tax according to the following rules. 2008 1040x 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. 2008 1040x However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2008 1040x See Scholarships and Fellowship Grants in chapter 3 for more information. 2008 1040x If you are not a candidate for a degree, your scholarship is taxable. 2008 1040x Nonresident aliens cannot claim the standard deduction. 2008 1040x However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2008 1040x You cannot claim the standard deduction allowed on Form 1040. 2008 1040x However, you can itemize any allowable deductions. 2008 1040x Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2008 1040x However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2008 1040x S. 2008 1040x trade or business. 2008 1040x See Itemized Deductions in chapter 5. 2008 1040x Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2008 1040x S. 2008 1040x citizens. 2008 1040x However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2008 1040x S. 2008 1040x tax return. 2008 1040x There are special rules for residents of Mexico, Canada, and South Korea; for U. 2008 1040x S. 2008 1040x nationals; and for students and business apprentices from India. 2008 1040x See Exemptions in chapter 5. 2008 1040x As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2008 1040x 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. 2008 1040x 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. 2008 1040x You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2008 1040x If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2008 1040x See chapter 6 for more information on dual-status aliens. 2008 1040x If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2008 1040x However, if you are married and choose to file a joint return with a U. 2008 1040x S. 2008 1040x citizen or resident spouse, you may be eligible for these credits. 2008 1040x See Nonresident Spouse Treated as a Resident in chapter 1. 2008 1040x 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 CP211E Notice

We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, didn't meet one or more of the requirements.


Your request didn’t meet one or more of the requirements:

  • Postmark your request by the previously established due date.
  • Have your request signed by an authorized person.
  • Deposit estimated tax due by the previously established due date.
  • Show reasonable cause for requiring another extension.
  • Establish reasons that prevented you from filing by the extended due date.

Your previous due date still applies.


What you need to do

  • File your required Exempt Organization Return immediately to limit any late filing penalties. If your Exempt Organization Return is filed after the due date of the return (including any extensions), the return is considered late and subject to late filing penalties.
  • We encourage you to use electronic filing – the fastest and easiest way to file.

You may want to

  • Visit www.irs.gov/Charities-&-Non-Profits to learn about approved e-File providers, what types of returns can be filed electronically, and whether you are required to file electronically.

Answers to Common Questions

Q. Where can I go for more information about tax-exempt organizations?

A. For more information on Employee Benefit Plans, see Tax Information for Charities & Other Non-Profits.

Q. Can I get help over the phone?

A. If you have questions and/or need help, you can call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.


Tips for next year

Be sure to sign and mail your Form 8868 with a reason you need an additional 3-month extension on or before the due date of your first extension.

Page Last Reviewed or Updated: 24-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2008 1040x

2008 1040x Publication 936 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 2008 1040x Tax questions. 2008 1040x Useful Items - You may want to see: Reminders Future developments. 2008 1040x  For the latest information about developments related to Publication 936, Home Mortgage Interest Deduction, such as legislation enacted after it was published, go to www. 2008 1040x irs. 2008 1040x gov/pub936. 2008 1040x Photographs of missing children. 2008 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2008 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2008 1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2008 1040x Introduction This publication discusses the rules for deducting home mortgage interest. 2008 1040x Part I contains general information on home mortgage interest, including points and mortgage insurance premiums. 2008 1040x It also explains how to report deductible interest on your tax return. 2008 1040x Part II explains how your deduction for home mortgage interest may be limited. 2008 1040x It contains Table 1, which is a worksheet you can use to figure the limit on your deduction. 2008 1040x Comments and suggestions. 2008 1040x   We welcome your comments about this publication and your suggestions for future editions. 2008 1040x   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2008 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2008 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2008 1040x   You can send your comments from www. 2008 1040x irs. 2008 1040x gov/formspubs. 2008 1040x Click on “More Information” and then on “Comment on Tax Forms and Publications. 2008 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2008 1040x Ordering forms and publications. 2008 1040x   Visit www. 2008 1040x irs. 2008 1040x gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2008 1040x Internal Revenue Service 1201 N. 2008 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2008 1040x   If you have a tax question, check the information available on IRS. 2008 1040x gov or call 1-800-829-1040. 2008 1040x We cannot answer tax questions sent to either of the above addresses. 2008 1040x Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 530 Tax Information for Homeowners 535 Business Expenses   See How To Get Tax Help near the end of this publication, for information about getting these publications. 2008 1040x Prev  Up  Next   Home   More Online Publications