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2011 Ez Tax Form

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2011 Ez Tax Form

2011 ez tax form Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Appendix A Please click here for the text description of the image. 2011 ez tax form Table A-1 and A-2 Please click here for the text description of the image. 2011 ez tax form Table A-3 and A-4 Please click here for the text description of the image. 2011 ez tax form Table A-5 and A-6 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A-7 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A-8 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A-8 (continued) This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A-9 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A-9 (continued) This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A-10 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A–10 (continued) This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A-11 Please click here for the text description of the image. 2011 ez tax form Table A-11 (continued) This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A-12 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A-12 (continued) This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A-13, A-14 and A-14 (continued. 2011 ez tax form 1) Please click here for the text description of the image. 2011 ez tax form Table A-14 (continued. 2011 ez tax form 2) Please click here for the text description of the image. 2011 ez tax form Table A-15 Please click here for the text description of the image. 2011 ez tax form Table A-15 (continued) Please click here for the text description of the image. 2011 ez tax form Table A-16 Please click here for the text description of the image. 2011 ez tax form Table A-16 (continued) This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A-17 Please click here for the text description of the image. 2011 ez tax form Table A-17 (continued) Please click here for the text description of the image. 2011 ez tax form Table A-18 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A-18 (continued) This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table A-19 and Table A-20 Please click here for the text description of the image. 2011 ez tax form Quality Indian Reservation Property Tables Please click here for the text description of the image. 2011 ez tax form Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. 2011 ez tax form The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. 2011 ez tax form It is shown as Table B-1. 2011 ez tax form The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. 2011 ez tax form It is shown as Table B-2. 2011 ez tax form How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. 2011 ez tax form Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. 2011 ez tax form However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. 2011 ez tax form Use the tables in the order shown below to determine the recovery period of your depreciable property. 2011 ez tax form Table B-1. 2011 ez tax form   Check Table B-1 for a description of the property. 2011 ez tax form If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. 2011 ez tax form If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. 2011 ez tax form If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. 2011 ez tax form If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. 2011 ez tax form Tax-exempt use property subject to a lease. 2011 ez tax form   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). 2011 ez tax form Table B-2. 2011 ez tax form   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. 2011 ez tax form Property not in either table. 2011 ez tax form   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. 2011 ez tax form This property generally has a recovery period of 7 years for GDS or 12 years for ADS. 2011 ez tax form See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. 2011 ez tax form Residential rental property and nonresidential real property (also see Appendix A, Chart 2). 2011 ez tax form Qualified rent-to-own property. 2011 ez tax form A motorsport entertainment complex placed in service before January 1, 2014. 2011 ez tax form Any retail motor fuels outlet. 2011 ez tax form Any qualified leasehold improvement property placed in service before January 1, 2014. 2011 ez tax form Any qualified restaurant property placed in service before January 1, 2014. 2011 ez tax form Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. 2011 ez tax form Any water utility property. 2011 ez tax form Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. 2011 ez tax form Natural gas gathering and distribution lines placed in service after April 11, 2005. 2011 ez tax form Example 1. 2011 ez tax form Richard Green is a paper manufacturer. 2011 ez tax form During the year, he made substantial improvements to the land on which his paper plant is located. 2011 ez tax form He checks Table B-1 and finds land improvements under asset class 00. 2011 ez tax form 3. 2011 ez tax form He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. 2011 ez tax form 1, Manufacture of Pulp and Paper. 2011 ez tax form He uses the recovery period under this asset class because it specifically includes land improvements. 2011 ez tax form The land improvements have a 13-year class life and a 7-year recovery period for GDS. 2011 ez tax form If he elects to use ADS, the recovery period is 13 years. 2011 ez tax form If Richard only looked at Table B-1, he would select asset class 00. 2011 ez tax form 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. 2011 ez tax form Example 2. 2011 ez tax form Sam Plower produces rubber products. 2011 ez tax form During the year, he made substantial improvements to the land on which his rubber plant is located. 2011 ez tax form He checks Table B-1 and finds land improvements under asset class 00. 2011 ez tax form 3. 2011 ez tax form He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. 2011 ez tax form 1, Manufacture of Rubber Products. 2011 ez tax form Reading the headings and descriptions under asset class 30. 2011 ez tax form 1, Sam finds that it does not include land improvements. 2011 ez tax form Therefore, Sam uses the recovery period under asset class 00. 2011 ez tax form 3. 2011 ez tax form The land improvements have a 20-year class life and a 15-year recovery period for GDS. 2011 ez tax form If he elects to use ADS, the recovery period is 20 years. 2011 ez tax form Example 3. 2011 ez tax form Pam Martin owns a retail clothing store. 2011 ez tax form During the year, she purchased a desk and a cash register for use in her business. 2011 ez tax form She checks Table B-1 and finds office furniture under asset class 00. 2011 ez tax form 11. 2011 ez tax form Cash registers are not listed in any of the asset classes in Table B-1. 2011 ez tax form She then checks Table B-2 and finds her activity, retail store, under asset class 57. 2011 ez tax form 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. 2011 ez tax form This asset class does not specifically list office furniture or a cash register. 2011 ez tax form She looks back at Table B-1 and uses asset class 00. 2011 ez tax form 11 for the desk. 2011 ez tax form The desk has a 10-year class life and a 7-year recovery period for GDS. 2011 ez tax form If she elects to use ADS, the recovery period is 10 years. 2011 ez tax form For the cash register, she uses asset class 57. 2011 ez tax form 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. 2011 ez tax form The cash register has a 9-year class life and a 5-year recovery period for GDS. 2011 ez tax form If she elects to use the ADS method, the recovery period is 9 years. 2011 ez tax form This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table B-1 Please click here for the text description of the image. 2011 ez tax form Table B-2 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table B-2 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table B-2 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table B-2 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table B-2 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table B-2 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table B-2 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table B-2 This image is too large to be displayed in the current screen. 2011 ez tax form Please click the link to view the image. 2011 ez tax form Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Oregon Department of Justice

Website: Oregon Department of Justice

Address: Oregon Department of Justice
Financial Fraud/Consumer Protection Section
1162 Court St., NE
Salem, OR 97301-4096

Phone Number: 503-378-4320 (Salem) 503-229-5576 (Portland)

Toll-free: 1-877-877-9392 (OR)

TTY: 1-800-735-2900

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Consumer and Business Services

Website: Department of Consumer and Business Services

Address: Department of Consumer and Business Services
Division of Finance and Corporate Securities
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-378-4140

Toll-free: 1-866-814-9710 (OR)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Division

Website: Insurance Division

Address: Insurance Division
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-947-7984

Toll-free: 1-888-877-4894 (OR)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Consumer and Business Services

Website: Department of Consumer and Business Services

Address: Department of Consumer and Business Services
Division of Finance and Corporate Securities
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-378-4140

Toll-free: 1-866-814-9710

TTY: 503-378-4100

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Consumer Services Division
550 Capitol St., NE, Suite 215
PO Box 2148
Salem, OR 97308-2148

Toll-free: 1-800-522-2404

TTY: 1-800-648-3458 (OR)

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The 2011 Ez Tax Form

2011 ez tax form 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. 2011 ez tax form . 2011 ez tax form What is the difference between a resident alien and a nonresident alien for tax purposes? . 2011 ez tax form 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? . 2011 ez tax form I am a student with an F-1 Visa. 2011 ez tax form I was told that I was an exempt individual. 2011 ez tax form Does this mean I am exempt from paying U. 2011 ez tax form S. 2011 ez tax form tax? . 2011 ez tax form I am a resident alien. 2011 ez tax form Can I claim any treaty benefits? . 2011 ez tax form I am a nonresident alien with no dependents. 2011 ez tax form I am working temporarily for a U. 2011 ez tax form S. 2011 ez tax form company. 2011 ez tax form What return do I file? . 2011 ez tax form I came to the United States on June 30th of last year. 2011 ez tax form I have an H-1B Visa. 2011 ez tax form What is my tax status, resident alien or nonresident alien? What tax return do I file? . 2011 ez tax form When is my Form 1040NR due? . 2011 ez tax form My spouse is a nonresident alien. 2011 ez tax form Does he need a social security number? . 2011 ez tax form I am a nonresident alien. 2011 ez tax form Can I file a joint return with my spouse? . 2011 ez tax form I have an H-1B Visa and my husband has an F-1 Visa. 2011 ez tax form We both lived in the United States all of last year and had income. 2011 ez tax form What kind of form should we file? Do we file separate returns or a joint return? . 2011 ez tax form Is a dual-resident taxpayer the same as a dual-status taxpayer? . 2011 ez tax form I am a nonresident alien and invested money in the U. 2011 ez tax form S. 2011 ez tax form stock market through a U. 2011 ez tax form S. 2011 ez tax form brokerage company. 2011 ez tax form Are the dividends and the capital gains taxable? If yes, how are they taxed? . 2011 ez tax form I am a nonresident alien. 2011 ez tax form I receive U. 2011 ez tax form S. 2011 ez tax form social security benefits. 2011 ez tax form Are my benefits taxable? . 2011 ez tax form Do I have to pay taxes on my scholarship? . 2011 ez tax form I am a nonresident alien. 2011 ez tax form Can I claim the standard deduction? . 2011 ez tax form I am a dual-status taxpayer. 2011 ez tax form Can I claim the standard deduction? . 2011 ez tax form I am filing Form 1040NR. 2011 ez tax form Can I claim itemized deductions? . 2011 ez tax form I am not a U. 2011 ez tax form S. 2011 ez tax form citizen. 2011 ez tax form What exemptions can I claim? . 2011 ez tax form What exemptions can I claim as a dual-status taxpayer? . 2011 ez tax form I am single with a dependent child. 2011 ez tax form I was a dual-status alien in 2013. 2011 ez tax form Can I claim the earned income credit on my 2013 tax return? . 2011 ez tax form I am a nonresident alien student. 2011 ez tax form Can I claim an education credit on my Form 1040NR? . 2011 ez tax form I am a nonresident alien, temporarily working in the U. 2011 ez tax form S. 2011 ez tax form under a J visa. 2011 ez tax form Am I subject to social security and Medicare taxes? . 2011 ez tax form I am a nonresident alien student. 2011 ez tax form Social security taxes were withheld from my pay in error. 2011 ez tax form How do I get a refund of these taxes? . 2011 ez tax form I am an alien who will be leaving the United States. 2011 ez tax form What forms do I have to file before I leave? . 2011 ez tax form I filed a Form 1040-C when I left the United States. 2011 ez tax form Do I still have to file an annual U. 2011 ez tax form S. 2011 ez tax form tax return? . 2011 ez tax form 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. 2011 ez tax form S. 2011 ez tax form citizen. 2011 ez tax form Aliens are classified as resident aliens and nonresident aliens. 2011 ez tax form Resident aliens are taxed on their worldwide income, the same as U. 2011 ez tax form S. 2011 ez tax form citizens. 2011 ez tax form Nonresident aliens are taxed only on their U. 2011 ez tax form S. 2011 ez tax form source income and certain foreign source income that is effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. 2011 ez tax form These are the same rates that apply to U. 2011 ez tax form S. 2011 ez tax form citizens and residents. 2011 ez tax form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2011 ez tax form The term “exempt individual” does not refer to someone exempt from U. 2011 ez tax form S. 2011 ez tax form tax. 2011 ez tax form 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. 2011 ez tax form See chapter 1 . 2011 ez tax form Generally, you cannot claim tax treaty benefits as a resident alien. 2011 ez tax form However, there are exceptions. 2011 ez tax form See Effect of Tax Treaties in chapter 1. 2011 ez tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2011 ez tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2011 ez tax form S. 2011 ez tax form source income on which tax was not fully paid by the amount withheld. 2011 ez tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2011 ez tax form You were a dual-status alien last year. 2011 ez tax form 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. 2011 ez tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2011 ez tax form File Form 1040. 2011 ez tax form Print “Dual-Status Return” across the top. 2011 ez tax form Attach a statement showing your U. 2011 ez tax form S. 2011 ez tax form source income for the part of the year you were a nonresident. 2011 ez tax form You may use Form 1040NR as the statement. 2011 ez tax form Print “Dual-Status Statement” across the top. 2011 ez tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2011 ez tax form If you are an employee and you receive wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 ez tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 ez tax form If you are not an employee who receives wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 ez tax form For the 2013 calendar year, file your return by June 16, 2014. 2011 ez tax form For more information on when and where to file, see chapter 7 . 2011 ez tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 ez tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 ez tax form If you are a U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 ez tax form See Identification Number in chapter 5 for more information. 2011 ez tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 ez tax form However, nonresident aliens married to U. 2011 ez tax form S. 2011 ez tax form citizens or residents can choose to be treated as U. 2011 ez tax form S. 2011 ez tax form residents and file joint returns. 2011 ez tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2011 ez tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 ez tax form 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. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 ez tax form Your husband must file Form 1040NR or 1040NR-EZ. 2011 ez tax form No. 2011 ez tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 ez tax form See Effect of Tax Treaties in chapter 1. 2011 ez tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 ez tax form See chapter 6 . 2011 ez tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 ez tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 ez tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 ez tax form The brokerage company or payor of the dividends should withhold this tax at source. 2011 ez tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 ez tax form If the capital gains and dividends are effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 ez tax form S. 2011 ez tax form citizens and residents. 2011 ez tax form If you are a nonresident alien, 85% of any U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form See The 30% Tax in chapter 4. 2011 ez tax form If you are a nonresident alien and the scholarship is not from U. 2011 ez tax form S. 2011 ez tax form sources, it is not subject to U. 2011 ez tax form S. 2011 ez tax form tax. 2011 ez tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources. 2011 ez tax form If your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources or you are a resident alien, your scholarship is subject to U. 2011 ez tax form S. 2011 ez tax form tax according to the following rules. 2011 ez tax form 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. 2011 ez tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 ez tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 ez tax form If you are not a candidate for a degree, your scholarship is taxable. 2011 ez tax form Nonresident aliens cannot claim the standard deduction. 2011 ez tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 ez tax form You cannot claim the standard deduction allowed on Form 1040. 2011 ez tax form However, you can itemize any allowable deductions. 2011 ez tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 ez tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form See Itemized Deductions in chapter 5. 2011 ez tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 ez tax form S. 2011 ez tax form citizens. 2011 ez tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 ez tax form S. 2011 ez tax form tax return. 2011 ez tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 ez tax form S. 2011 ez tax form nationals; and for students and business apprentices from India. 2011 ez tax form See Exemptions in chapter 5. 2011 ez tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 ez tax form 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. 2011 ez tax form 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. 2011 ez tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 ez tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 ez tax form See chapter 6 for more information on dual-status aliens. 2011 ez tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 ez tax form However, if you are married and choose to file a joint return with a U. 2011 ez tax form S. 2011 ez tax form citizen or resident spouse, you may be eligible for these credits. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form 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. 2011 ez tax form See Social Security and Medicare Taxes in chapter 8. 2011 ez tax form 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. 2011 ez tax form 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. 2011 ez tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 ez tax form See Refund of Taxes Withheld in Error in chapter 8. 2011 ez tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2011 ez tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2011 ez tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2011 ez tax form These forms are discussed in chapter 11. 2011 ez tax form Form 1040-C is not an annual U. 2011 ez tax form S. 2011 ez tax form income tax return. 2011 ez tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2011 ez tax form Chapters 5 and 7 discuss filing an annual U. 2011 ez tax form S. 2011 ez tax form income tax return. 2011 ez tax form . 2011 ez tax form 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. 2011 ez tax form These are the same rates that apply to U. 2011 ez tax form S. 2011 ez tax form citizens and residents. 2011 ez tax form Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. 2011 ez tax form The term “exempt individual” does not refer to someone exempt from U. 2011 ez tax form S. 2011 ez tax form tax. 2011 ez tax form 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. 2011 ez tax form See chapter 1 . 2011 ez tax form Generally, you cannot claim tax treaty benefits as a resident alien. 2011 ez tax form However, there are exceptions. 2011 ez tax form See Effect of Tax Treaties in chapter 1. 2011 ez tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2011 ez tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2011 ez tax form S. 2011 ez tax form source income on which tax was not fully paid by the amount withheld. 2011 ez tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2011 ez tax form You were a dual-status alien last year. 2011 ez tax form 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. 2011 ez tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2011 ez tax form File Form 1040. 2011 ez tax form Print “Dual-Status Return” across the top. 2011 ez tax form Attach a statement showing your U. 2011 ez tax form S. 2011 ez tax form source income for the part of the year you were a nonresident. 2011 ez tax form You may use Form 1040NR as the statement. 2011 ez tax form Print “Dual-Status Statement” across the top. 2011 ez tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2011 ez tax form If you are an employee and you receive wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 ez tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 ez tax form If you are not an employee who receives wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 ez tax form For the 2013 calendar year, file your return by June 16, 2014. 2011 ez tax form For more information on when and where to file, see chapter 7 . 2011 ez tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 ez tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 ez tax form If you are a U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 ez tax form See Identification Number in chapter 5 for more information. 2011 ez tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 ez tax form However, nonresident aliens married to U. 2011 ez tax form S. 2011 ez tax form citizens or residents can choose to be treated as U. 2011 ez tax form S. 2011 ez tax form residents and file joint returns. 2011 ez tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2011 ez tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 ez tax form 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. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 ez tax form Your husband must file Form 1040NR or 1040NR-EZ. 2011 ez tax form No. 2011 ez tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 ez tax form See Effect of Tax Treaties in chapter 1. 2011 ez tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 ez tax form See chapter 6 . 2011 ez tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 ez tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 ez tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 ez tax form The brokerage company or payor of the dividends should withhold this tax at source. 2011 ez tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 ez tax form If the capital gains and dividends are effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 ez tax form S. 2011 ez tax form citizens and residents. 2011 ez tax form If you are a nonresident alien, 85% of any U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form See The 30% Tax in chapter 4. 2011 ez tax form If you are a nonresident alien and the scholarship is not from U. 2011 ez tax form S. 2011 ez tax form sources, it is not subject to U. 2011 ez tax form S. 2011 ez tax form tax. 2011 ez tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources. 2011 ez tax form If your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources or you are a resident alien, your scholarship is subject to U. 2011 ez tax form S. 2011 ez tax form tax according to the following rules. 2011 ez tax form 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. 2011 ez tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 ez tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 ez tax form If you are not a candidate for a degree, your scholarship is taxable. 2011 ez tax form Nonresident aliens cannot claim the standard deduction. 2011 ez tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 ez tax form You cannot claim the standard deduction allowed on Form 1040. 2011 ez tax form However, you can itemize any allowable deductions. 2011 ez tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 ez tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form See Itemized Deductions in chapter 5. 2011 ez tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 ez tax form S. 2011 ez tax form citizens. 2011 ez tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 ez tax form S. 2011 ez tax form tax return. 2011 ez tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 ez tax form S. 2011 ez tax form nationals; and for students and business apprentices from India. 2011 ez tax form See Exemptions in chapter 5. 2011 ez tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 ez tax form 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. 2011 ez tax form 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. 2011 ez tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 ez tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 ez tax form See chapter 6 for more information on dual-status aliens. 2011 ez tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 ez tax form However, if you are married and choose to file a joint return with a U. 2011 ez tax form S. 2011 ez tax form citizen or resident spouse, you may be eligible for these credits. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form 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. 2011 ez tax form See Social Security and Medicare Taxes in chapter 8. 2011 ez tax form 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. 2011 ez tax form 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. 2011 ez tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 ez tax form See Refund of Taxes Withheld in Error in chapter 8. 2011 ez tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2011 ez tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2011 ez tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2011 ez tax form These forms are discussed in chapter 11. 2011 ez tax form Form 1040-C is not an annual U. 2011 ez tax form S. 2011 ez tax form income tax return. 2011 ez tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2011 ez tax form Chapters 5 and 7 discuss filing an annual U. 2011 ez tax form S. 2011 ez tax form income tax return. 2011 ez tax form . 2011 ez tax form I am a student with an F-1 Visa. 2011 ez tax form I was told that I was an exempt individual. 2011 ez tax form Does this mean I am exempt from paying U. 2011 ez tax form S. 2011 ez tax form tax? The term “exempt individual” does not refer to someone exempt from U. 2011 ez tax form S. 2011 ez tax form tax. 2011 ez tax form 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. 2011 ez tax form See chapter 1 . 2011 ez tax form Generally, you cannot claim tax treaty benefits as a resident alien. 2011 ez tax form However, there are exceptions. 2011 ez tax form See Effect of Tax Treaties in chapter 1. 2011 ez tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2011 ez tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2011 ez tax form S. 2011 ez tax form source income on which tax was not fully paid by the amount withheld. 2011 ez tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2011 ez tax form You were a dual-status alien last year. 2011 ez tax form 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. 2011 ez tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2011 ez tax form File Form 1040. 2011 ez tax form Print “Dual-Status Return” across the top. 2011 ez tax form Attach a statement showing your U. 2011 ez tax form S. 2011 ez tax form source income for the part of the year you were a nonresident. 2011 ez tax form You may use Form 1040NR as the statement. 2011 ez tax form Print “Dual-Status Statement” across the top. 2011 ez tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2011 ez tax form If you are an employee and you receive wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 ez tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 ez tax form If you are not an employee who receives wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 ez tax form For the 2013 calendar year, file your return by June 16, 2014. 2011 ez tax form For more information on when and where to file, see chapter 7 . 2011 ez tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 ez tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 ez tax form If you are a U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 ez tax form See Identification Number in chapter 5 for more information. 2011 ez tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 ez tax form However, nonresident aliens married to U. 2011 ez tax form S. 2011 ez tax form citizens or residents can choose to be treated as U. 2011 ez tax form S. 2011 ez tax form residents and file joint returns. 2011 ez tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2011 ez tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 ez tax form 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. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 ez tax form Your husband must file Form 1040NR or 1040NR-EZ. 2011 ez tax form No. 2011 ez tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 ez tax form See Effect of Tax Treaties in chapter 1. 2011 ez tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 ez tax form See chapter 6 . 2011 ez tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 ez tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 ez tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 ez tax form The brokerage company or payor of the dividends should withhold this tax at source. 2011 ez tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 ez tax form If the capital gains and dividends are effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 ez tax form S. 2011 ez tax form citizens and residents. 2011 ez tax form If you are a nonresident alien, 85% of any U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form See The 30% Tax in chapter 4. 2011 ez tax form If you are a nonresident alien and the scholarship is not from U. 2011 ez tax form S. 2011 ez tax form sources, it is not subject to U. 2011 ez tax form S. 2011 ez tax form tax. 2011 ez tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources. 2011 ez tax form If your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources or you are a resident alien, your scholarship is subject to U. 2011 ez tax form S. 2011 ez tax form tax according to the following rules. 2011 ez tax form 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. 2011 ez tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 ez tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 ez tax form If you are not a candidate for a degree, your scholarship is taxable. 2011 ez tax form Nonresident aliens cannot claim the standard deduction. 2011 ez tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 ez tax form You cannot claim the standard deduction allowed on Form 1040. 2011 ez tax form However, you can itemize any allowable deductions. 2011 ez tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 ez tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form See Itemized Deductions in chapter 5. 2011 ez tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 ez tax form S. 2011 ez tax form citizens. 2011 ez tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 ez tax form S. 2011 ez tax form tax return. 2011 ez tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 ez tax form S. 2011 ez tax form nationals; and for students and business apprentices from India. 2011 ez tax form See Exemptions in chapter 5. 2011 ez tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 ez tax form 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. 2011 ez tax form 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. 2011 ez tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 ez tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 ez tax form See chapter 6 for more information on dual-status aliens. 2011 ez tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 ez tax form However, if you are married and choose to file a joint return with a U. 2011 ez tax form S. 2011 ez tax form citizen or resident spouse, you may be eligible for these credits. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form 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. 2011 ez tax form See Social Security and Medicare Taxes in chapter 8. 2011 ez tax form 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. 2011 ez tax form 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. 2011 ez tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 ez tax form See Refund of Taxes Withheld in Error in chapter 8. 2011 ez tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2011 ez tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2011 ez tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2011 ez tax form These forms are discussed in chapter 11. 2011 ez tax form Form 1040-C is not an annual U. 2011 ez tax form S. 2011 ez tax form income tax return. 2011 ez tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2011 ez tax form Chapters 5 and 7 discuss filing an annual U. 2011 ez tax form S. 2011 ez tax form income tax return. 2011 ez tax form . 2011 ez tax form I am a resident alien. 2011 ez tax form Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. 2011 ez tax form However, there are exceptions. 2011 ez tax form See Effect of Tax Treaties in chapter 1. 2011 ez tax form See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. 2011 ez tax form You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. 2011 ez tax form S. 2011 ez tax form source income on which tax was not fully paid by the amount withheld. 2011 ez tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2011 ez tax form You were a dual-status alien last year. 2011 ez tax form 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. 2011 ez tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2011 ez tax form File Form 1040. 2011 ez tax form Print “Dual-Status Return” across the top. 2011 ez tax form Attach a statement showing your U. 2011 ez tax form S. 2011 ez tax form source income for the part of the year you were a nonresident. 2011 ez tax form You may use Form 1040NR as the statement. 2011 ez tax form Print “Dual-Status Statement” across the top. 2011 ez tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2011 ez tax form If you are an employee and you receive wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 ez tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 ez tax form If you are not an employee who receives wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 ez tax form For the 2013 calendar year, file your return by June 16, 2014. 2011 ez tax form For more information on when and where to file, see chapter 7 . 2011 ez tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 ez tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 ez tax form If you are a U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 ez tax form See Identification Number in chapter 5 for more information. 2011 ez tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 ez tax form However, nonresident aliens married to U. 2011 ez tax form S. 2011 ez tax form citizens or residents can choose to be treated as U. 2011 ez tax form S. 2011 ez tax form residents and file joint returns. 2011 ez tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2011 ez tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 ez tax form 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. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 ez tax form Your husband must file Form 1040NR or 1040NR-EZ. 2011 ez tax form No. 2011 ez tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 ez tax form See Effect of Tax Treaties in chapter 1. 2011 ez tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 ez tax form See chapter 6 . 2011 ez tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 ez tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 ez tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 ez tax form The brokerage company or payor of the dividends should withhold this tax at source. 2011 ez tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 ez tax form If the capital gains and dividends are effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 ez tax form S. 2011 ez tax form citizens and residents. 2011 ez tax form If you are a nonresident alien, 85% of any U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form See The 30% Tax in chapter 4. 2011 ez tax form If you are a nonresident alien and the scholarship is not from U. 2011 ez tax form S. 2011 ez tax form sources, it is not subject to U. 2011 ez tax form S. 2011 ez tax form tax. 2011 ez tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources. 2011 ez tax form If your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources or you are a resident alien, your scholarship is subject to U. 2011 ez tax form S. 2011 ez tax form tax according to the following rules. 2011 ez tax form 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. 2011 ez tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 ez tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 ez tax form If you are not a candidate for a degree, your scholarship is taxable. 2011 ez tax form Nonresident aliens cannot claim the standard deduction. 2011 ez tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 ez tax form You cannot claim the standard deduction allowed on Form 1040. 2011 ez tax form However, you can itemize any allowable deductions. 2011 ez tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 ez tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form See Itemized Deductions in chapter 5. 2011 ez tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 ez tax form S. 2011 ez tax form citizens. 2011 ez tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 ez tax form S. 2011 ez tax form tax return. 2011 ez tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 ez tax form S. 2011 ez tax form nationals; and for students and business apprentices from India. 2011 ez tax form See Exemptions in chapter 5. 2011 ez tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 ez tax form 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. 2011 ez tax form 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. 2011 ez tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 ez tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 ez tax form See chapter 6 for more information on dual-status aliens. 2011 ez tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 ez tax form However, if you are married and choose to file a joint return with a U. 2011 ez tax form S. 2011 ez tax form citizen or resident spouse, you may be eligible for these credits. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form 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. 2011 ez tax form See Social Security and Medicare Taxes in chapter 8. 2011 ez tax form 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. 2011 ez tax form 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. 2011 ez tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 ez tax form See Refund of Taxes Withheld in Error in chapter 8. 2011 ez tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2011 ez tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2011 ez tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2011 ez tax form These forms are discussed in chapter 11. 2011 ez tax form Form 1040-C is not an annual U. 2011 ez tax form S. 2011 ez tax form income tax return. 2011 ez tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2011 ez tax form Chapters 5 and 7 discuss filing an annual U. 2011 ez tax form S. 2011 ez tax form income tax return. 2011 ez tax form . 2011 ez tax form I am a nonresident alien with no dependents. 2011 ez tax form I am working temporarily for a U. 2011 ez tax form S. 2011 ez tax form company. 2011 ez tax form 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. 2011 ez tax form S. 2011 ez tax form source income on which tax was not fully paid by the amount withheld. 2011 ez tax form You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. 2011 ez tax form You were a dual-status alien last year. 2011 ez tax form 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. 2011 ez tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2011 ez tax form File Form 1040. 2011 ez tax form Print “Dual-Status Return” across the top. 2011 ez tax form Attach a statement showing your U. 2011 ez tax form S. 2011 ez tax form source income for the part of the year you were a nonresident. 2011 ez tax form You may use Form 1040NR as the statement. 2011 ez tax form Print “Dual-Status Statement” across the top. 2011 ez tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2011 ez tax form If you are an employee and you receive wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 ez tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 ez tax form If you are not an employee who receives wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 ez tax form For the 2013 calendar year, file your return by June 16, 2014. 2011 ez tax form For more information on when and where to file, see chapter 7 . 2011 ez tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 ez tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 ez tax form If you are a U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 ez tax form See Identification Number in chapter 5 for more information. 2011 ez tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 ez tax form However, nonresident aliens married to U. 2011 ez tax form S. 2011 ez tax form citizens or residents can choose to be treated as U. 2011 ez tax form S. 2011 ez tax form residents and file joint returns. 2011 ez tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2011 ez tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 ez tax form 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. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 ez tax form Your husband must file Form 1040NR or 1040NR-EZ. 2011 ez tax form No. 2011 ez tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 ez tax form See Effect of Tax Treaties in chapter 1. 2011 ez tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 ez tax form See chapter 6 . 2011 ez tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 ez tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 ez tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 ez tax form The brokerage company or payor of the dividends should withhold this tax at source. 2011 ez tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 ez tax form If the capital gains and dividends are effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 ez tax form S. 2011 ez tax form citizens and residents. 2011 ez tax form If you are a nonresident alien, 85% of any U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form See The 30% Tax in chapter 4. 2011 ez tax form If you are a nonresident alien and the scholarship is not from U. 2011 ez tax form S. 2011 ez tax form sources, it is not subject to U. 2011 ez tax form S. 2011 ez tax form tax. 2011 ez tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources. 2011 ez tax form If your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources or you are a resident alien, your scholarship is subject to U. 2011 ez tax form S. 2011 ez tax form tax according to the following rules. 2011 ez tax form 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. 2011 ez tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 ez tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 ez tax form If you are not a candidate for a degree, your scholarship is taxable. 2011 ez tax form Nonresident aliens cannot claim the standard deduction. 2011 ez tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 ez tax form You cannot claim the standard deduction allowed on Form 1040. 2011 ez tax form However, you can itemize any allowable deductions. 2011 ez tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 ez tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form See Itemized Deductions in chapter 5. 2011 ez tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 ez tax form S. 2011 ez tax form citizens. 2011 ez tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 ez tax form S. 2011 ez tax form tax return. 2011 ez tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 ez tax form S. 2011 ez tax form nationals; and for students and business apprentices from India. 2011 ez tax form See Exemptions in chapter 5. 2011 ez tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 ez tax form 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. 2011 ez tax form 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. 2011 ez tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 ez tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 ez tax form See chapter 6 for more information on dual-status aliens. 2011 ez tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 ez tax form However, if you are married and choose to file a joint return with a U. 2011 ez tax form S. 2011 ez tax form citizen or resident spouse, you may be eligible for these credits. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form 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. 2011 ez tax form See Social Security and Medicare Taxes in chapter 8. 2011 ez tax form 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. 2011 ez tax form 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. 2011 ez tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 ez tax form See Refund of Taxes Withheld in Error in chapter 8. 2011 ez tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2011 ez tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2011 ez tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2011 ez tax form These forms are discussed in chapter 11. 2011 ez tax form Form 1040-C is not an annual U. 2011 ez tax form S. 2011 ez tax form income tax return. 2011 ez tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2011 ez tax form Chapters 5 and 7 discuss filing an annual U. 2011 ez tax form S. 2011 ez tax form income tax return. 2011 ez tax form . 2011 ez tax form I came to the United States on June 30th of last year. 2011 ez tax form I have an H-1B Visa. 2011 ez tax form What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. 2011 ez tax form 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. 2011 ez tax form However, for the part of the year that you were not present in the United States, you are a nonresident. 2011 ez tax form File Form 1040. 2011 ez tax form Print “Dual-Status Return” across the top. 2011 ez tax form Attach a statement showing your U. 2011 ez tax form S. 2011 ez tax form source income for the part of the year you were a nonresident. 2011 ez tax form You may use Form 1040NR as the statement. 2011 ez tax form Print “Dual-Status Statement” across the top. 2011 ez tax form See First Year of Residency in chapter 1 for rules on determining your residency starting date. 2011 ez tax form If you are an employee and you receive wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 ez tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 ez tax form If you are not an employee who receives wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 ez tax form For the 2013 calendar year, file your return by June 16, 2014. 2011 ez tax form For more information on when and where to file, see chapter 7 . 2011 ez tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 ez tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 ez tax form If you are a U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 ez tax form See Identification Number in chapter 5 for more information. 2011 ez tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 ez tax form However, nonresident aliens married to U. 2011 ez tax form S. 2011 ez tax form citizens or residents can choose to be treated as U. 2011 ez tax form S. 2011 ez tax form residents and file joint returns. 2011 ez tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2011 ez tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 ez tax form 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. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 ez tax form Your husband must file Form 1040NR or 1040NR-EZ. 2011 ez tax form No. 2011 ez tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 ez tax form See Effect of Tax Treaties in chapter 1. 2011 ez tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 ez tax form See chapter 6 . 2011 ez tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 ez tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 ez tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 ez tax form The brokerage company or payor of the dividends should withhold this tax at source. 2011 ez tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 ez tax form If the capital gains and dividends are effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 ez tax form S. 2011 ez tax form citizens and residents. 2011 ez tax form If you are a nonresident alien, 85% of any U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form See The 30% Tax in chapter 4. 2011 ez tax form If you are a nonresident alien and the scholarship is not from U. 2011 ez tax form S. 2011 ez tax form sources, it is not subject to U. 2011 ez tax form S. 2011 ez tax form tax. 2011 ez tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources. 2011 ez tax form If your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources or you are a resident alien, your scholarship is subject to U. 2011 ez tax form S. 2011 ez tax form tax according to the following rules. 2011 ez tax form 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. 2011 ez tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 ez tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 ez tax form If you are not a candidate for a degree, your scholarship is taxable. 2011 ez tax form Nonresident aliens cannot claim the standard deduction. 2011 ez tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 ez tax form You cannot claim the standard deduction allowed on Form 1040. 2011 ez tax form However, you can itemize any allowable deductions. 2011 ez tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 ez tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form See Itemized Deductions in chapter 5. 2011 ez tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 ez tax form S. 2011 ez tax form citizens. 2011 ez tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 ez tax form S. 2011 ez tax form tax return. 2011 ez tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 ez tax form S. 2011 ez tax form nationals; and for students and business apprentices from India. 2011 ez tax form See Exemptions in chapter 5. 2011 ez tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 ez tax form 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. 2011 ez tax form 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. 2011 ez tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 ez tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 ez tax form See chapter 6 for more information on dual-status aliens. 2011 ez tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 ez tax form However, if you are married and choose to file a joint return with a U. 2011 ez tax form S. 2011 ez tax form citizen or resident spouse, you may be eligible for these credits. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form 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. 2011 ez tax form See Social Security and Medicare Taxes in chapter 8. 2011 ez tax form 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. 2011 ez tax form 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. 2011 ez tax form Do not use Form 843 to request a refund of Additional Medicare Tax. 2011 ez tax form See Refund of Taxes Withheld in Error in chapter 8. 2011 ez tax form Before leaving the United States, aliens generally must obtain a certificate of compliance. 2011 ez tax form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2011 ez tax form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2011 ez tax form These forms are discussed in chapter 11. 2011 ez tax form Form 1040-C is not an annual U. 2011 ez tax form S. 2011 ez tax form income tax return. 2011 ez tax form If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. 2011 ez tax form Chapters 5 and 7 discuss filing an annual U. 2011 ez tax form S. 2011 ez tax form income tax return. 2011 ez tax form . 2011 ez tax form When is my Form 1040NR due? If you are an employee and you receive wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. 2011 ez tax form If you file for the 2013 calendar year, your return is due April 15, 2014. 2011 ez tax form If you are not an employee who receives wages subject to U. 2011 ez tax form S. 2011 ez tax form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 ez tax form For the 2013 calendar year, file your return by June 16, 2014. 2011 ez tax form For more information on when and where to file, see chapter 7 . 2011 ez tax form A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. 2011 ez tax form If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). 2011 ez tax form If you are a U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. 2011 ez tax form See Identification Number in chapter 5 for more information. 2011 ez tax form Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. 2011 ez tax form However, nonresident aliens married to U. 2011 ez tax form S. 2011 ez tax form citizens or residents can choose to be treated as U. 2011 ez tax form S. 2011 ez tax form residents and file joint returns. 2011 ez tax form For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form Assuming both of you had these visas for all of last year, you are a resident alien. 2011 ez tax form Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. 2011 ez tax form 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. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. 2011 ez tax form Your husband must file Form 1040NR or 1040NR-EZ. 2011 ez tax form No. 2011 ez tax form A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2011 ez tax form See Effect of Tax Treaties in chapter 1. 2011 ez tax form You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. 2011 ez tax form See chapter 6 . 2011 ez tax form The following rules apply if the dividends and capital gains are not effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. 2011 ez tax form See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. 2011 ez tax form Dividends are generally taxed at a 30% (or lower treaty) rate. 2011 ez tax form The brokerage company or payor of the dividends should withhold this tax at source. 2011 ez tax form If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. 2011 ez tax form If the capital gains and dividends are effectively connected with a U. 2011 ez tax form S. 2011 ez tax form trade or business, they are taxed according to the same rules and at the same rates that apply to U. 2011 ez tax form S. 2011 ez tax form citizens and residents. 2011 ez tax form If you are a nonresident alien, 85% of any U. 2011 ez tax form S. 2011 ez tax form 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. 2011 ez tax form See The 30% Tax in chapter 4. 2011 ez tax form If you are a nonresident alien and the scholarship is not from U. 2011 ez tax form S. 2011 ez tax form sources, it is not subject to U. 2011 ez tax form S. 2011 ez tax form tax. 2011 ez tax form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources. 2011 ez tax form If your scholarship is from U. 2011 ez tax form S. 2011 ez tax form sources or you are a resident alien, your scholarship is subject to U. 2011 ez tax form S. 2011 ez tax form tax according to the following rules. 2011 ez tax form 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. 2011 ez tax form However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. 2011 ez tax form See Scholarships and Fellowship Grants in chapter 3 for more information. 2011 ez tax form If you are not a candidate for a degree, your scholarship is taxable. 2011 ez tax form Nonresident aliens cannot claim the standard deduction. 2011 ez tax form However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. 2011 ez tax form You cannot claim the standard deduction allowed on Form 1040. 2011 ez tax form However, you can itemize any allowable deductions. 2011 ez tax form Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 ez tax form However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 ez tax form S. 2011 ez tax form trade or business. 2011 ez tax form See Itemized Deductions in chapter 5. 2011 ez tax form Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 ez tax form S. 2011 ez tax form citizens. 2011 ez tax form However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 ez tax form S. 2011 ez tax form tax return. 2011 ez tax form There are special rules for residents of Mexico, Canada, and South Korea; for U. 2011 ez tax form S. 2011 ez tax form nationals; and for students and business apprentices from India. 2011 ez tax form See Exemptions in chapter 5. 2011 ez tax form As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2011 ez tax form 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. 2011 ez tax form 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. 2011 ez tax form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2011 ez tax form If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. 2011 ez tax form See chapter 6 for more information on dual-status aliens. 2011 ez tax form If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 ez tax form However, if you are married and choose to file a joint return with a U. 2011 ez tax form S. 2011 ez tax form citizen or resident spouse, you may be eligible for these credits. 2011 ez tax form See Nonresident Spouse Treated as a Resident in chapter 1. 2011 ez tax form 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