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File for a tax extension free 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. File for a tax extension free . File for a tax extension free What is the difference between a resident alien and a nonresident alien for tax purposes? . File for a tax extension free 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? . File for a tax extension free I am a student with an F-1 Visa. File for a tax extension free I was told that I was an exempt individual. File for a tax extension free Does this mean I am exempt from paying U. File for a tax extension free S. File for a tax extension free tax? . File for a tax extension free I am a resident alien. File for a tax extension free Can I claim any treaty benefits? . File for a tax extension free I am a nonresident alien with no dependents. File for a tax extension free I am working temporarily for a U. File for a tax extension free S. File for a tax extension free company. File for a tax extension free What return do I file? . File for a tax extension free I came to the United States on June 30th of last year. File for a tax extension free I have an H-1B Visa. File for a tax extension free What is my tax status, resident alien or nonresident alien? What tax return do I file? . File for a tax extension free When is my Form 1040NR due? . File for a tax extension free My spouse is a nonresident alien. File for a tax extension free Does he need a social security number? . File for a tax extension free I am a nonresident alien. File for a tax extension free Can I file a joint return with my spouse? . File for a tax extension free I have an H-1B Visa and my husband has an F-1 Visa. File for a tax extension free We both lived in the United States all of last year and had income. File for a tax extension free What kind of form should we file? Do we file separate returns or a joint return? . File for a tax extension free Is a dual-resident taxpayer the same as a dual-status taxpayer? . File for a tax extension free I am a nonresident alien and invested money in the U. File for a tax extension free S. File for a tax extension free stock market through a U. File for a tax extension free S. File for a tax extension free brokerage company. File for a tax extension free Are the dividends and the capital gains taxable? If yes, how are they taxed? . File for a tax extension free I am a nonresident alien. File for a tax extension free I receive U. File for a tax extension free S. File for a tax extension free social security benefits. File for a tax extension free Are my benefits taxable? . File for a tax extension free Do I have to pay taxes on my scholarship? . File for a tax extension free I am a nonresident alien. File for a tax extension free Can I claim the standard deduction? . File for a tax extension free I am a dual-status taxpayer. File for a tax extension free Can I claim the standard deduction? . File for a tax extension free I am filing Form 1040NR. File for a tax extension free Can I claim itemized deductions? . File for a tax extension free I am not a U. File for a tax extension free S. File for a tax extension free citizen. File for a tax extension free What exemptions can I claim? . File for a tax extension free What exemptions can I claim as a dual-status taxpayer? . File for a tax extension free I am single with a dependent child. File for a tax extension free I was a dual-status alien in 2013. File for a tax extension free Can I claim the earned income credit on my 2013 tax return? . File for a tax extension free I am a nonresident alien student. File for a tax extension free Can I claim an education credit on my Form 1040NR? . File for a tax extension free I am a nonresident alien, temporarily working in the U. File for a tax extension free S. File for a tax extension free under a J visa. File for a tax extension free Am I subject to social security and Medicare taxes? . File for a tax extension free I am a nonresident alien student. File for a tax extension free Social security taxes were withheld from my pay in error. File for a tax extension free How do I get a refund of these taxes? . File for a tax extension free I am an alien who will be leaving the United States. File for a tax extension free What forms do I have to file before I leave? . File for a tax extension free I filed a Form 1040-C when I left the United States. File for a tax extension free Do I still have to file an annual U. File for a tax extension free S. File for a tax extension free tax return? . File for a tax extension free 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. File for a tax extension free S. File for a tax extension free citizen. File for a tax extension free Aliens are classified as resident aliens and nonresident aliens. File for a tax extension free Resident aliens are taxed on their worldwide income, the same as U. File for a tax extension free S. File for a tax extension free citizens. File for a tax extension free Nonresident aliens are taxed only on their U. File for a tax extension free S. File for a tax extension free source income and certain foreign source income that is effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. File for a tax extension free These are the same rates that apply to U. File for a tax extension free S. File for a tax extension free citizens and residents. File for a tax extension free Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. File for a tax extension free The term “exempt individual” does not refer to someone exempt from U. File for a tax extension free S. File for a tax extension free tax. File for a tax extension free 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. File for a tax extension free See chapter 1 . File for a tax extension free Generally, you cannot claim tax treaty benefits as a resident alien. File for a tax extension free However, there are exceptions. File for a tax extension free See Effect of Tax Treaties in chapter 1. File for a tax extension free See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File for a tax extension free You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. File for a tax extension free S. File for a tax extension free source income on which tax was not fully paid by the amount withheld. File for a tax extension free You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File for a tax extension free You were a dual-status alien last year. File for a tax extension free 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. File for a tax extension free However, for the part of the year that you were not present in the United States, you are a nonresident. File for a tax extension free File Form 1040. File for a tax extension free Print “Dual-Status Return” across the top. File for a tax extension free Attach a statement showing your U. File for a tax extension free S. File for a tax extension free source income for the part of the year you were a nonresident. File for a tax extension free You may use Form 1040NR as the statement. File for a tax extension free Print “Dual-Status Statement” across the top. File for a tax extension free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File for a tax extension free If you are an employee and you receive wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File for a tax extension free If you file for the 2013 calendar year, your return is due April 15, 2014. File for a tax extension free If you are not an employee who receives wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File for a tax extension free For the 2013 calendar year, file your return by June 16, 2014. File for a tax extension free For more information on when and where to file, see chapter 7 . File for a tax extension free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File for a tax extension free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File for a tax extension free If you are a U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File for a tax extension free See Identification Number in chapter 5 for more information. File for a tax extension free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File for a tax extension free However, nonresident aliens married to U. File for a tax extension free S. File for a tax extension free citizens or residents can choose to be treated as U. File for a tax extension free S. File for a tax extension free residents and file joint returns. File for a tax extension free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free Assuming both of you had these visas for all of last year, you are a resident alien. File for a tax extension free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File for a tax extension free 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. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File for a tax extension free Your husband must file Form 1040NR or 1040NR-EZ. File for a tax extension free No. File for a tax extension free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File for a tax extension free See Effect of Tax Treaties in chapter 1. File for a tax extension free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File for a tax extension free See chapter 6 . File for a tax extension free The following rules apply if the dividends and capital gains are not effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File for a tax extension free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File for a tax extension free Dividends are generally taxed at a 30% (or lower treaty) rate. File for a tax extension free The brokerage company or payor of the dividends should withhold this tax at source. File for a tax extension free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File for a tax extension free If the capital gains and dividends are effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File for a tax extension free S. File for a tax extension free citizens and residents. File for a tax extension free If you are a nonresident alien, 85% of any U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free See The 30% Tax in chapter 4. File for a tax extension free If you are a nonresident alien and the scholarship is not from U. File for a tax extension free S. File for a tax extension free sources, it is not subject to U. File for a tax extension free S. File for a tax extension free tax. File for a tax extension free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File for a tax extension free S. File for a tax extension free sources. File for a tax extension free If your scholarship is from U. File for a tax extension free S. File for a tax extension free sources or you are a resident alien, your scholarship is subject to U. File for a tax extension free S. File for a tax extension free tax according to the following rules. File for a tax extension free 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. File for a tax extension free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File for a tax extension free See Scholarships and Fellowship Grants in chapter 3 for more information. File for a tax extension free If you are not a candidate for a degree, your scholarship is taxable. File for a tax extension free Nonresident aliens cannot claim the standard deduction. File for a tax extension free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File for a tax extension free You cannot claim the standard deduction allowed on Form 1040. File for a tax extension free However, you can itemize any allowable deductions. File for a tax extension free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File for a tax extension free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free See Itemized Deductions in chapter 5. File for a tax extension free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File for a tax extension free S. File for a tax extension free citizens. File for a tax extension free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File for a tax extension free S. File for a tax extension free tax return. File for a tax extension free There are special rules for residents of Mexico, Canada, and South Korea; for U. File for a tax extension free S. File for a tax extension free nationals; and for students and business apprentices from India. File for a tax extension free See Exemptions in chapter 5. File for a tax extension free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File for a tax extension free 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. File for a tax extension free 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. File for a tax extension free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File for a tax extension free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File for a tax extension free See chapter 6 for more information on dual-status aliens. File for a tax extension free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File for a tax extension free However, if you are married and choose to file a joint return with a U. File for a tax extension free S. File for a tax extension free citizen or resident spouse, you may be eligible for these credits. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free 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. File for a tax extension free See Social Security and Medicare Taxes in chapter 8. File for a tax extension free 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. File for a tax extension free 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. File for a tax extension free Do not use Form 843 to request a refund of Additional Medicare Tax. File for a tax extension free See Refund of Taxes Withheld in Error in chapter 8. File for a tax extension free Before leaving the United States, aliens generally must obtain a certificate of compliance. File for a tax extension free This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File for a tax extension free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File for a tax extension free These forms are discussed in chapter 11. File for a tax extension free Form 1040-C is not an annual U. File for a tax extension free S. File for a tax extension free income tax return. File for a tax extension free If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File for a tax extension free Chapters 5 and 7 discuss filing an annual U. File for a tax extension free S. File for a tax extension free income tax return. File for a tax extension free . File for a tax extension free 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. File for a tax extension free These are the same rates that apply to U. File for a tax extension free S. File for a tax extension free citizens and residents. File for a tax extension free Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. File for a tax extension free The term “exempt individual” does not refer to someone exempt from U. File for a tax extension free S. File for a tax extension free tax. File for a tax extension free 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. File for a tax extension free See chapter 1 . File for a tax extension free Generally, you cannot claim tax treaty benefits as a resident alien. File for a tax extension free However, there are exceptions. File for a tax extension free See Effect of Tax Treaties in chapter 1. File for a tax extension free See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File for a tax extension free You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. File for a tax extension free S. File for a tax extension free source income on which tax was not fully paid by the amount withheld. File for a tax extension free You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File for a tax extension free You were a dual-status alien last year. File for a tax extension free 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. File for a tax extension free However, for the part of the year that you were not present in the United States, you are a nonresident. File for a tax extension free File Form 1040. File for a tax extension free Print “Dual-Status Return” across the top. File for a tax extension free Attach a statement showing your U. File for a tax extension free S. File for a tax extension free source income for the part of the year you were a nonresident. File for a tax extension free You may use Form 1040NR as the statement. File for a tax extension free Print “Dual-Status Statement” across the top. File for a tax extension free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File for a tax extension free If you are an employee and you receive wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File for a tax extension free If you file for the 2013 calendar year, your return is due April 15, 2014. File for a tax extension free If you are not an employee who receives wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File for a tax extension free For the 2013 calendar year, file your return by June 16, 2014. File for a tax extension free For more information on when and where to file, see chapter 7 . File for a tax extension free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File for a tax extension free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File for a tax extension free If you are a U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File for a tax extension free See Identification Number in chapter 5 for more information. File for a tax extension free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File for a tax extension free However, nonresident aliens married to U. File for a tax extension free S. File for a tax extension free citizens or residents can choose to be treated as U. File for a tax extension free S. File for a tax extension free residents and file joint returns. File for a tax extension free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free Assuming both of you had these visas for all of last year, you are a resident alien. File for a tax extension free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File for a tax extension free 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. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File for a tax extension free Your husband must file Form 1040NR or 1040NR-EZ. File for a tax extension free No. File for a tax extension free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File for a tax extension free See Effect of Tax Treaties in chapter 1. File for a tax extension free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File for a tax extension free See chapter 6 . File for a tax extension free The following rules apply if the dividends and capital gains are not effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File for a tax extension free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File for a tax extension free Dividends are generally taxed at a 30% (or lower treaty) rate. File for a tax extension free The brokerage company or payor of the dividends should withhold this tax at source. File for a tax extension free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File for a tax extension free If the capital gains and dividends are effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File for a tax extension free S. File for a tax extension free citizens and residents. File for a tax extension free If you are a nonresident alien, 85% of any U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free See The 30% Tax in chapter 4. File for a tax extension free If you are a nonresident alien and the scholarship is not from U. File for a tax extension free S. File for a tax extension free sources, it is not subject to U. File for a tax extension free S. File for a tax extension free tax. File for a tax extension free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File for a tax extension free S. File for a tax extension free sources. File for a tax extension free If your scholarship is from U. File for a tax extension free S. File for a tax extension free sources or you are a resident alien, your scholarship is subject to U. File for a tax extension free S. File for a tax extension free tax according to the following rules. File for a tax extension free 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. File for a tax extension free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File for a tax extension free See Scholarships and Fellowship Grants in chapter 3 for more information. File for a tax extension free If you are not a candidate for a degree, your scholarship is taxable. File for a tax extension free Nonresident aliens cannot claim the standard deduction. File for a tax extension free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File for a tax extension free You cannot claim the standard deduction allowed on Form 1040. File for a tax extension free However, you can itemize any allowable deductions. File for a tax extension free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File for a tax extension free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free See Itemized Deductions in chapter 5. File for a tax extension free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File for a tax extension free S. File for a tax extension free citizens. File for a tax extension free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File for a tax extension free S. File for a tax extension free tax return. File for a tax extension free There are special rules for residents of Mexico, Canada, and South Korea; for U. File for a tax extension free S. File for a tax extension free nationals; and for students and business apprentices from India. File for a tax extension free See Exemptions in chapter 5. File for a tax extension free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File for a tax extension free 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. File for a tax extension free 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. File for a tax extension free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File for a tax extension free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File for a tax extension free See chapter 6 for more information on dual-status aliens. File for a tax extension free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File for a tax extension free However, if you are married and choose to file a joint return with a U. File for a tax extension free S. File for a tax extension free citizen or resident spouse, you may be eligible for these credits. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free 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. File for a tax extension free See Social Security and Medicare Taxes in chapter 8. File for a tax extension free 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. File for a tax extension free 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. File for a tax extension free Do not use Form 843 to request a refund of Additional Medicare Tax. File for a tax extension free See Refund of Taxes Withheld in Error in chapter 8. File for a tax extension free Before leaving the United States, aliens generally must obtain a certificate of compliance. File for a tax extension free This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File for a tax extension free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File for a tax extension free These forms are discussed in chapter 11. File for a tax extension free Form 1040-C is not an annual U. File for a tax extension free S. File for a tax extension free income tax return. File for a tax extension free If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File for a tax extension free Chapters 5 and 7 discuss filing an annual U. File for a tax extension free S. File for a tax extension free income tax return. File for a tax extension free . File for a tax extension free I am a student with an F-1 Visa. File for a tax extension free I was told that I was an exempt individual. File for a tax extension free Does this mean I am exempt from paying U. File for a tax extension free S. File for a tax extension free tax? The term “exempt individual” does not refer to someone exempt from U. File for a tax extension free S. File for a tax extension free tax. File for a tax extension free 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. File for a tax extension free See chapter 1 . File for a tax extension free Generally, you cannot claim tax treaty benefits as a resident alien. File for a tax extension free However, there are exceptions. File for a tax extension free See Effect of Tax Treaties in chapter 1. File for a tax extension free See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File for a tax extension free You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. File for a tax extension free S. File for a tax extension free source income on which tax was not fully paid by the amount withheld. File for a tax extension free You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File for a tax extension free You were a dual-status alien last year. File for a tax extension free 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. File for a tax extension free However, for the part of the year that you were not present in the United States, you are a nonresident. File for a tax extension free File Form 1040. File for a tax extension free Print “Dual-Status Return” across the top. File for a tax extension free Attach a statement showing your U. File for a tax extension free S. File for a tax extension free source income for the part of the year you were a nonresident. File for a tax extension free You may use Form 1040NR as the statement. File for a tax extension free Print “Dual-Status Statement” across the top. File for a tax extension free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File for a tax extension free If you are an employee and you receive wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File for a tax extension free If you file for the 2013 calendar year, your return is due April 15, 2014. File for a tax extension free If you are not an employee who receives wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File for a tax extension free For the 2013 calendar year, file your return by June 16, 2014. File for a tax extension free For more information on when and where to file, see chapter 7 . File for a tax extension free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File for a tax extension free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File for a tax extension free If you are a U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File for a tax extension free See Identification Number in chapter 5 for more information. File for a tax extension free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File for a tax extension free However, nonresident aliens married to U. File for a tax extension free S. File for a tax extension free citizens or residents can choose to be treated as U. File for a tax extension free S. File for a tax extension free residents and file joint returns. File for a tax extension free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free Assuming both of you had these visas for all of last year, you are a resident alien. File for a tax extension free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File for a tax extension free 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. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File for a tax extension free Your husband must file Form 1040NR or 1040NR-EZ. File for a tax extension free No. File for a tax extension free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File for a tax extension free See Effect of Tax Treaties in chapter 1. File for a tax extension free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File for a tax extension free See chapter 6 . File for a tax extension free The following rules apply if the dividends and capital gains are not effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File for a tax extension free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File for a tax extension free Dividends are generally taxed at a 30% (or lower treaty) rate. File for a tax extension free The brokerage company or payor of the dividends should withhold this tax at source. File for a tax extension free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File for a tax extension free If the capital gains and dividends are effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File for a tax extension free S. File for a tax extension free citizens and residents. File for a tax extension free If you are a nonresident alien, 85% of any U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free See The 30% Tax in chapter 4. File for a tax extension free If you are a nonresident alien and the scholarship is not from U. File for a tax extension free S. File for a tax extension free sources, it is not subject to U. File for a tax extension free S. File for a tax extension free tax. File for a tax extension free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File for a tax extension free S. File for a tax extension free sources. File for a tax extension free If your scholarship is from U. File for a tax extension free S. File for a tax extension free sources or you are a resident alien, your scholarship is subject to U. File for a tax extension free S. File for a tax extension free tax according to the following rules. File for a tax extension free 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. File for a tax extension free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File for a tax extension free See Scholarships and Fellowship Grants in chapter 3 for more information. File for a tax extension free If you are not a candidate for a degree, your scholarship is taxable. File for a tax extension free Nonresident aliens cannot claim the standard deduction. File for a tax extension free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File for a tax extension free You cannot claim the standard deduction allowed on Form 1040. File for a tax extension free However, you can itemize any allowable deductions. File for a tax extension free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File for a tax extension free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free See Itemized Deductions in chapter 5. File for a tax extension free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File for a tax extension free S. File for a tax extension free citizens. File for a tax extension free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File for a tax extension free S. File for a tax extension free tax return. File for a tax extension free There are special rules for residents of Mexico, Canada, and South Korea; for U. File for a tax extension free S. File for a tax extension free nationals; and for students and business apprentices from India. File for a tax extension free See Exemptions in chapter 5. File for a tax extension free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File for a tax extension free 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. File for a tax extension free 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. File for a tax extension free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File for a tax extension free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File for a tax extension free See chapter 6 for more information on dual-status aliens. File for a tax extension free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File for a tax extension free However, if you are married and choose to file a joint return with a U. File for a tax extension free S. File for a tax extension free citizen or resident spouse, you may be eligible for these credits. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free 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. File for a tax extension free See Social Security and Medicare Taxes in chapter 8. File for a tax extension free 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. File for a tax extension free 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. File for a tax extension free Do not use Form 843 to request a refund of Additional Medicare Tax. File for a tax extension free See Refund of Taxes Withheld in Error in chapter 8. File for a tax extension free Before leaving the United States, aliens generally must obtain a certificate of compliance. File for a tax extension free This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File for a tax extension free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File for a tax extension free These forms are discussed in chapter 11. File for a tax extension free Form 1040-C is not an annual U. File for a tax extension free S. File for a tax extension free income tax return. File for a tax extension free If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File for a tax extension free Chapters 5 and 7 discuss filing an annual U. File for a tax extension free S. File for a tax extension free income tax return. File for a tax extension free . File for a tax extension free I am a resident alien. File for a tax extension free Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. File for a tax extension free However, there are exceptions. File for a tax extension free See Effect of Tax Treaties in chapter 1. File for a tax extension free See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. File for a tax extension free You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. File for a tax extension free S. File for a tax extension free source income on which tax was not fully paid by the amount withheld. File for a tax extension free You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File for a tax extension free You were a dual-status alien last year. File for a tax extension free 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. File for a tax extension free However, for the part of the year that you were not present in the United States, you are a nonresident. File for a tax extension free File Form 1040. File for a tax extension free Print “Dual-Status Return” across the top. File for a tax extension free Attach a statement showing your U. File for a tax extension free S. File for a tax extension free source income for the part of the year you were a nonresident. File for a tax extension free You may use Form 1040NR as the statement. File for a tax extension free Print “Dual-Status Statement” across the top. File for a tax extension free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File for a tax extension free If you are an employee and you receive wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File for a tax extension free If you file for the 2013 calendar year, your return is due April 15, 2014. File for a tax extension free If you are not an employee who receives wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File for a tax extension free For the 2013 calendar year, file your return by June 16, 2014. File for a tax extension free For more information on when and where to file, see chapter 7 . File for a tax extension free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File for a tax extension free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File for a tax extension free If you are a U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File for a tax extension free See Identification Number in chapter 5 for more information. File for a tax extension free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File for a tax extension free However, nonresident aliens married to U. File for a tax extension free S. File for a tax extension free citizens or residents can choose to be treated as U. File for a tax extension free S. File for a tax extension free residents and file joint returns. File for a tax extension free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free Assuming both of you had these visas for all of last year, you are a resident alien. File for a tax extension free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File for a tax extension free 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. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File for a tax extension free Your husband must file Form 1040NR or 1040NR-EZ. File for a tax extension free No. File for a tax extension free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File for a tax extension free See Effect of Tax Treaties in chapter 1. File for a tax extension free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File for a tax extension free See chapter 6 . File for a tax extension free The following rules apply if the dividends and capital gains are not effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File for a tax extension free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File for a tax extension free Dividends are generally taxed at a 30% (or lower treaty) rate. File for a tax extension free The brokerage company or payor of the dividends should withhold this tax at source. File for a tax extension free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File for a tax extension free If the capital gains and dividends are effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File for a tax extension free S. File for a tax extension free citizens and residents. File for a tax extension free If you are a nonresident alien, 85% of any U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free See The 30% Tax in chapter 4. File for a tax extension free If you are a nonresident alien and the scholarship is not from U. File for a tax extension free S. File for a tax extension free sources, it is not subject to U. File for a tax extension free S. File for a tax extension free tax. File for a tax extension free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File for a tax extension free S. File for a tax extension free sources. File for a tax extension free If your scholarship is from U. File for a tax extension free S. File for a tax extension free sources or you are a resident alien, your scholarship is subject to U. File for a tax extension free S. File for a tax extension free tax according to the following rules. File for a tax extension free 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. File for a tax extension free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File for a tax extension free See Scholarships and Fellowship Grants in chapter 3 for more information. File for a tax extension free If you are not a candidate for a degree, your scholarship is taxable. File for a tax extension free Nonresident aliens cannot claim the standard deduction. File for a tax extension free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File for a tax extension free You cannot claim the standard deduction allowed on Form 1040. File for a tax extension free However, you can itemize any allowable deductions. File for a tax extension free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File for a tax extension free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free See Itemized Deductions in chapter 5. File for a tax extension free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File for a tax extension free S. File for a tax extension free citizens. File for a tax extension free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File for a tax extension free S. File for a tax extension free tax return. File for a tax extension free There are special rules for residents of Mexico, Canada, and South Korea; for U. File for a tax extension free S. File for a tax extension free nationals; and for students and business apprentices from India. File for a tax extension free See Exemptions in chapter 5. File for a tax extension free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File for a tax extension free 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. File for a tax extension free 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. File for a tax extension free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File for a tax extension free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File for a tax extension free See chapter 6 for more information on dual-status aliens. File for a tax extension free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File for a tax extension free However, if you are married and choose to file a joint return with a U. File for a tax extension free S. File for a tax extension free citizen or resident spouse, you may be eligible for these credits. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free 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. File for a tax extension free See Social Security and Medicare Taxes in chapter 8. File for a tax extension free 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. File for a tax extension free 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. File for a tax extension free Do not use Form 843 to request a refund of Additional Medicare Tax. File for a tax extension free See Refund of Taxes Withheld in Error in chapter 8. File for a tax extension free Before leaving the United States, aliens generally must obtain a certificate of compliance. File for a tax extension free This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File for a tax extension free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File for a tax extension free These forms are discussed in chapter 11. File for a tax extension free Form 1040-C is not an annual U. File for a tax extension free S. File for a tax extension free income tax return. File for a tax extension free If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File for a tax extension free Chapters 5 and 7 discuss filing an annual U. File for a tax extension free S. File for a tax extension free income tax return. File for a tax extension free . File for a tax extension free I am a nonresident alien with no dependents. File for a tax extension free I am working temporarily for a U. File for a tax extension free S. File for a tax extension free company. File for a tax extension free 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. File for a tax extension free S. File for a tax extension free source income on which tax was not fully paid by the amount withheld. File for a tax extension free You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. File for a tax extension free You were a dual-status alien last year. File for a tax extension free 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. File for a tax extension free However, for the part of the year that you were not present in the United States, you are a nonresident. File for a tax extension free File Form 1040. File for a tax extension free Print “Dual-Status Return” across the top. File for a tax extension free Attach a statement showing your U. File for a tax extension free S. File for a tax extension free source income for the part of the year you were a nonresident. File for a tax extension free You may use Form 1040NR as the statement. File for a tax extension free Print “Dual-Status Statement” across the top. File for a tax extension free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File for a tax extension free If you are an employee and you receive wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File for a tax extension free If you file for the 2013 calendar year, your return is due April 15, 2014. File for a tax extension free If you are not an employee who receives wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File for a tax extension free For the 2013 calendar year, file your return by June 16, 2014. File for a tax extension free For more information on when and where to file, see chapter 7 . File for a tax extension free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File for a tax extension free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File for a tax extension free If you are a U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File for a tax extension free See Identification Number in chapter 5 for more information. File for a tax extension free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File for a tax extension free However, nonresident aliens married to U. File for a tax extension free S. File for a tax extension free citizens or residents can choose to be treated as U. File for a tax extension free S. File for a tax extension free residents and file joint returns. File for a tax extension free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free Assuming both of you had these visas for all of last year, you are a resident alien. File for a tax extension free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File for a tax extension free 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. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File for a tax extension free Your husband must file Form 1040NR or 1040NR-EZ. File for a tax extension free No. File for a tax extension free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File for a tax extension free See Effect of Tax Treaties in chapter 1. File for a tax extension free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File for a tax extension free See chapter 6 . File for a tax extension free The following rules apply if the dividends and capital gains are not effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File for a tax extension free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File for a tax extension free Dividends are generally taxed at a 30% (or lower treaty) rate. File for a tax extension free The brokerage company or payor of the dividends should withhold this tax at source. File for a tax extension free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File for a tax extension free If the capital gains and dividends are effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File for a tax extension free S. File for a tax extension free citizens and residents. File for a tax extension free If you are a nonresident alien, 85% of any U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free See The 30% Tax in chapter 4. File for a tax extension free If you are a nonresident alien and the scholarship is not from U. File for a tax extension free S. File for a tax extension free sources, it is not subject to U. File for a tax extension free S. File for a tax extension free tax. File for a tax extension free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File for a tax extension free S. File for a tax extension free sources. File for a tax extension free If your scholarship is from U. File for a tax extension free S. File for a tax extension free sources or you are a resident alien, your scholarship is subject to U. File for a tax extension free S. File for a tax extension free tax according to the following rules. File for a tax extension free 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. File for a tax extension free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File for a tax extension free See Scholarships and Fellowship Grants in chapter 3 for more information. File for a tax extension free If you are not a candidate for a degree, your scholarship is taxable. File for a tax extension free Nonresident aliens cannot claim the standard deduction. File for a tax extension free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File for a tax extension free You cannot claim the standard deduction allowed on Form 1040. File for a tax extension free However, you can itemize any allowable deductions. File for a tax extension free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File for a tax extension free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free See Itemized Deductions in chapter 5. File for a tax extension free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File for a tax extension free S. File for a tax extension free citizens. File for a tax extension free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File for a tax extension free S. File for a tax extension free tax return. File for a tax extension free There are special rules for residents of Mexico, Canada, and South Korea; for U. File for a tax extension free S. File for a tax extension free nationals; and for students and business apprentices from India. File for a tax extension free See Exemptions in chapter 5. File for a tax extension free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File for a tax extension free 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. File for a tax extension free 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. File for a tax extension free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File for a tax extension free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File for a tax extension free See chapter 6 for more information on dual-status aliens. File for a tax extension free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File for a tax extension free However, if you are married and choose to file a joint return with a U. File for a tax extension free S. File for a tax extension free citizen or resident spouse, you may be eligible for these credits. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free 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. File for a tax extension free See Social Security and Medicare Taxes in chapter 8. File for a tax extension free 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. File for a tax extension free 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. File for a tax extension free Do not use Form 843 to request a refund of Additional Medicare Tax. File for a tax extension free See Refund of Taxes Withheld in Error in chapter 8. File for a tax extension free Before leaving the United States, aliens generally must obtain a certificate of compliance. File for a tax extension free This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File for a tax extension free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File for a tax extension free These forms are discussed in chapter 11. File for a tax extension free Form 1040-C is not an annual U. File for a tax extension free S. File for a tax extension free income tax return. File for a tax extension free If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File for a tax extension free Chapters 5 and 7 discuss filing an annual U. File for a tax extension free S. File for a tax extension free income tax return. File for a tax extension free . File for a tax extension free I came to the United States on June 30th of last year. File for a tax extension free I have an H-1B Visa. File for a tax extension free What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. File for a tax extension free 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. File for a tax extension free However, for the part of the year that you were not present in the United States, you are a nonresident. File for a tax extension free File Form 1040. File for a tax extension free Print “Dual-Status Return” across the top. File for a tax extension free Attach a statement showing your U. File for a tax extension free S. File for a tax extension free source income for the part of the year you were a nonresident. File for a tax extension free You may use Form 1040NR as the statement. File for a tax extension free Print “Dual-Status Statement” across the top. File for a tax extension free See First Year of Residency in chapter 1 for rules on determining your residency starting date. File for a tax extension free If you are an employee and you receive wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File for a tax extension free If you file for the 2013 calendar year, your return is due April 15, 2014. File for a tax extension free If you are not an employee who receives wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File for a tax extension free For the 2013 calendar year, file your return by June 16, 2014. File for a tax extension free For more information on when and where to file, see chapter 7 . File for a tax extension free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File for a tax extension free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File for a tax extension free If you are a U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File for a tax extension free See Identification Number in chapter 5 for more information. File for a tax extension free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File for a tax extension free However, nonresident aliens married to U. File for a tax extension free S. File for a tax extension free citizens or residents can choose to be treated as U. File for a tax extension free S. File for a tax extension free residents and file joint returns. File for a tax extension free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free Assuming both of you had these visas for all of last year, you are a resident alien. File for a tax extension free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File for a tax extension free 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. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File for a tax extension free Your husband must file Form 1040NR or 1040NR-EZ. File for a tax extension free No. File for a tax extension free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File for a tax extension free See Effect of Tax Treaties in chapter 1. File for a tax extension free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File for a tax extension free See chapter 6 . File for a tax extension free The following rules apply if the dividends and capital gains are not effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File for a tax extension free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File for a tax extension free Dividends are generally taxed at a 30% (or lower treaty) rate. File for a tax extension free The brokerage company or payor of the dividends should withhold this tax at source. File for a tax extension free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File for a tax extension free If the capital gains and dividends are effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File for a tax extension free S. File for a tax extension free citizens and residents. File for a tax extension free If you are a nonresident alien, 85% of any U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free See The 30% Tax in chapter 4. File for a tax extension free If you are a nonresident alien and the scholarship is not from U. File for a tax extension free S. File for a tax extension free sources, it is not subject to U. File for a tax extension free S. File for a tax extension free tax. File for a tax extension free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File for a tax extension free S. File for a tax extension free sources. File for a tax extension free If your scholarship is from U. File for a tax extension free S. File for a tax extension free sources or you are a resident alien, your scholarship is subject to U. File for a tax extension free S. File for a tax extension free tax according to the following rules. File for a tax extension free 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. File for a tax extension free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File for a tax extension free See Scholarships and Fellowship Grants in chapter 3 for more information. File for a tax extension free If you are not a candidate for a degree, your scholarship is taxable. File for a tax extension free Nonresident aliens cannot claim the standard deduction. File for a tax extension free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File for a tax extension free You cannot claim the standard deduction allowed on Form 1040. File for a tax extension free However, you can itemize any allowable deductions. File for a tax extension free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File for a tax extension free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free See Itemized Deductions in chapter 5. File for a tax extension free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File for a tax extension free S. File for a tax extension free citizens. File for a tax extension free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File for a tax extension free S. File for a tax extension free tax return. File for a tax extension free There are special rules for residents of Mexico, Canada, and South Korea; for U. File for a tax extension free S. File for a tax extension free nationals; and for students and business apprentices from India. File for a tax extension free See Exemptions in chapter 5. File for a tax extension free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File for a tax extension free 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. File for a tax extension free 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. File for a tax extension free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File for a tax extension free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File for a tax extension free See chapter 6 for more information on dual-status aliens. File for a tax extension free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File for a tax extension free However, if you are married and choose to file a joint return with a U. File for a tax extension free S. File for a tax extension free citizen or resident spouse, you may be eligible for these credits. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free 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. File for a tax extension free See Social Security and Medicare Taxes in chapter 8. File for a tax extension free 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. File for a tax extension free 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. File for a tax extension free Do not use Form 843 to request a refund of Additional Medicare Tax. File for a tax extension free See Refund of Taxes Withheld in Error in chapter 8. File for a tax extension free Before leaving the United States, aliens generally must obtain a certificate of compliance. File for a tax extension free This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. File for a tax extension free You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. File for a tax extension free These forms are discussed in chapter 11. File for a tax extension free Form 1040-C is not an annual U. File for a tax extension free S. File for a tax extension free income tax return. File for a tax extension free If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. File for a tax extension free Chapters 5 and 7 discuss filing an annual U. File for a tax extension free S. File for a tax extension free income tax return. File for a tax extension free . File for a tax extension free When is my Form 1040NR due? If you are an employee and you receive wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. File for a tax extension free If you file for the 2013 calendar year, your return is due April 15, 2014. File for a tax extension free If you are not an employee who receives wages subject to U. File for a tax extension free S. File for a tax extension free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File for a tax extension free For the 2013 calendar year, file your return by June 16, 2014. File for a tax extension free For more information on when and where to file, see chapter 7 . File for a tax extension free A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. File for a tax extension free If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). File for a tax extension free If you are a U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. File for a tax extension free See Identification Number in chapter 5 for more information. File for a tax extension free Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. File for a tax extension free However, nonresident aliens married to U. File for a tax extension free S. File for a tax extension free citizens or residents can choose to be treated as U. File for a tax extension free S. File for a tax extension free residents and file joint returns. File for a tax extension free For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free Assuming both of you had these visas for all of last year, you are a resident alien. File for a tax extension free Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. File for a tax extension free 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. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. File for a tax extension free Your husband must file Form 1040NR or 1040NR-EZ. File for a tax extension free No. File for a tax extension free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File for a tax extension free See Effect of Tax Treaties in chapter 1. File for a tax extension free You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. File for a tax extension free See chapter 6 . File for a tax extension free The following rules apply if the dividends and capital gains are not effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. File for a tax extension free See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. File for a tax extension free Dividends are generally taxed at a 30% (or lower treaty) rate. File for a tax extension free The brokerage company or payor of the dividends should withhold this tax at source. File for a tax extension free If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. File for a tax extension free If the capital gains and dividends are effectively connected with a U. File for a tax extension free S. File for a tax extension free trade or business, they are taxed according to the same rules and at the same rates that apply to U. File for a tax extension free S. File for a tax extension free citizens and residents. File for a tax extension free If you are a nonresident alien, 85% of any U. File for a tax extension free S. File for a tax extension free 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. File for a tax extension free See The 30% Tax in chapter 4. File for a tax extension free If you are a nonresident alien and the scholarship is not from U. File for a tax extension free S. File for a tax extension free sources, it is not subject to U. File for a tax extension free S. File for a tax extension free tax. File for a tax extension free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. File for a tax extension free S. File for a tax extension free sources. File for a tax extension free If your scholarship is from U. File for a tax extension free S. File for a tax extension free sources or you are a resident alien, your scholarship is subject to U. File for a tax extension free S. File for a tax extension free tax according to the following rules. File for a tax extension free 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. File for a tax extension free However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. File for a tax extension free See Scholarships and Fellowship Grants in chapter 3 for more information. File for a tax extension free If you are not a candidate for a degree, your scholarship is taxable. File for a tax extension free Nonresident aliens cannot claim the standard deduction. File for a tax extension free However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. File for a tax extension free You cannot claim the standard deduction allowed on Form 1040. File for a tax extension free However, you can itemize any allowable deductions. File for a tax extension free Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. File for a tax extension free However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. File for a tax extension free S. File for a tax extension free trade or business. File for a tax extension free See Itemized Deductions in chapter 5. File for a tax extension free Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. File for a tax extension free S. File for a tax extension free citizens. File for a tax extension free However, nonresident aliens generally can claim only a personal exemption for themselves on their U. File for a tax extension free S. File for a tax extension free tax return. File for a tax extension free There are special rules for residents of Mexico, Canada, and South Korea; for U. File for a tax extension free S. File for a tax extension free nationals; and for students and business apprentices from India. File for a tax extension free See Exemptions in chapter 5. File for a tax extension free As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File for a tax extension free 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. File for a tax extension free 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. File for a tax extension free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File for a tax extension free If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. File for a tax extension free See chapter 6 for more information on dual-status aliens. File for a tax extension free If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. File for a tax extension free However, if you are married and choose to file a joint return with a U. File for a tax extension free S. File for a tax extension free citizen or resident spouse, you may be eligible for these credits. File for a tax extension free See Nonresident Spouse Treated as a Resident in chapter 1. File for a tax extension free Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose
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Know the Risks

Cyber security, phishing, worms, firewalls, Trojan horses, hackers, and viruses seem to be in the news every day. Plus warnings to update your virus protection, watch out for online scams, protect your privacy, and watch what you click on are everywhere. But what does it all mean? And what can you do to safeguard access to your computer and to protect yourself and your family? What is this all about?

The first step in protecting yourself is to recognize the risks and become familiar with some of the terminology associated with cyber security. The Department of Homeland Security created this list of terms: Hacker, attacker, or intruder - These terms are applied to the people who seek to exploit weaknesses in software and computer systems for their own gain. Although their intentions are sometimes fairly benign and motivated solely by curiosity, their actions are typically in violation of the intended use of the systems they are exploiting. The results can range from mere mischief (creating a virus with no intentionally negative impact) to malicious (stealing or altering information).

Malicious code includes code such as viruses, worms, and Trojan horses. Although some people use these terms interchangeably, they have unique characteristics:

  • Viruses - This type of malicious code requires you to actually do something before it infects your computer. This action could be opening an email attachment or going to a particular web page.
  • Worms - Worms propagate without you r doing anything. They typically start by exploiting a software vulnerability (a flaw that allows the software's intended security policy to be violated). Then once the victim computer has been infected, the worm will attempt to find and infect other computers. Similar to viruses, worms can propagate via email, web sites, or network-based software. The automated self-propagation of worms distinguishes them from viruses.
  • Trojan horses - A Trojan horse program is software that claims to do one thing while, in fact, doing something different behind the scenes. For example, a program that claims it will speed up your computer may actually be sending your confidential information to an intruder.
  • Spyware - This sneaky software rides its way onto computers when you download screensavers, games, music, and other applications. Spyware sends information about what you're doing on the Internet to a third-party, usually to target you with pop-up ads. Browsers enable you to block pop-ups. You can also install anti-spyware to stop this threat to your privacy.

Minimize Access to Your Information

It is probably easy for you to identify people who could gain physical access to your computer—family members, roommates, co-workers, members of a cleaning crew, and maybe some others. But identifying the people who could gain remote access to your computer becomes much more difficult. As long as you have a computer and connect it to a network or the internet, you are vulnerable to someone or something else accessing or corrupting your information. Luckily, you can develop habits that make it more difficult.

Lock or log-off your computer when you are away from it. This prevents another person from waiting for you to leave and then sitting down at your computer and accessing all of your information.

To be really secure, disconnect your computer from the Internet when you aren't using it. DSL and cable modems make it possible for users to be online all the time, but this convenience comes with risks. The likelihood that attackers or viruses scanning the network for available computers will target your computer becomes much higher if your computer is always connected.

Evaluate your security settings. It is important to examine your computer's settings, especially the security settings, and select options that meet your needs without putting you at increased risk. Many, but not all Internet providers offer free security software. If you don't receive free software, you should consider buying a commercial product that includes virus scan, firewall, and pop-up blockers. You should also be aware of your Internet cookies setting. Cookies are short pieces of data used by web servers to identify users. Some cookies are useful for storing images and data from websites that you frequent, but others are malicious and collect information about you. You'll have to decide how much risk from cookies you can accept. Finally, if you install a patch or a new version of software, or if you hear of something that might affect your settings, reevaluate your settings to make sure they are still appropriate.

Look for a privacy policy statement or seal that indicates the site abides by privacy standards. Take time to read how your privacy is protected.

Look for signals that you are using a secure web page. A secure site encrypts or scrambles personal information so it cannot be easily intercepted. Signals include a screen notice that says you are on a secure site, a closed lock or unbroken key in the bottom corner of your screen, or the first letters of the Internet address you are viewing changes from "http" to "https."

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What if Your Online Privacy is Compromised?

If you believe you might have revealed sensitive information about your organization, report it to the appropriate people within the organization, including network administrators. They can be alert for any suspicious or unusual activity.

If you believe your financial accounts may be compromised, contact your financial institution immediately and close any accounts that may have been compromised. Watch for any unexplainable charges to your account.

Check your credit reports for unusual activity.

Report your situation to local police, and file a report with the Federal Trade Commission.

Protecting Children Online

The Children's Online Privacy Protection Act requires commercial websites to obtain parental consent before collecting, using, or disclosing personal information from children under 13. For more information, contact the FTC about Children's Privacy.

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The File For A Tax Extension Free

File for a tax extension free Index A Alimony paid, Alimony paid. File for a tax extension free Alimony received, Alimony received. File for a tax extension free Annulment, Divorce or separation. File for a tax extension free Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. File for a tax extension free Business expenses, Business and investment expenses. File for a tax extension free C Child tax credit, Child tax credit. File for a tax extension free Civil service annuities, Civil service retirement. File for a tax extension free Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. File for a tax extension free Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. File for a tax extension free CSRS annuities, Civil service retirement. File for a tax extension free D Death of spouse, basis of property, Death of spouse. File for a tax extension free Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. File for a tax extension free Divorce, Divorce or separation. File for a tax extension free Domestic partners, Registered domestic partners. File for a tax extension free Domicile, Domicile E Earned income credit, Earned income credit. File for a tax extension free End of the marital community, End of the Community Equitable relief, Equitable relief. File for a tax extension free ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). File for a tax extension free Estimated tax payments, Estimated tax payments. File for a tax extension free Exempt income, Tax-exempt income. File for a tax extension free Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. File for a tax extension free F FERS annuities, Civil service retirement. File for a tax extension free Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. File for a tax extension free , Separate Return Preparation Free tax services, Free help with your tax return. File for a tax extension free G Gains and losses, Gains and losses. File for a tax extension free H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. File for a tax extension free Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. File for a tax extension free , Equitable relief. File for a tax extension free Interest, Dividends, interest, and rents. File for a tax extension free Investment expenses, Business and investment expenses. File for a tax extension free IRA deduction, IRA deduction. File for a tax extension free IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). File for a tax extension free J Joint return vs. File for a tax extension free separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. File for a tax extension free M Military retirement pay, Military retirement pay. File for a tax extension free N Nonresident alien spouse, Nonresident alien spouse. File for a tax extension free O Overpayments, Overpayments. File for a tax extension free P Partnership income, Partnership income. File for a tax extension free Partnerships, self-employment tax, Partnerships. File for a tax extension free Payments Estimated tax payments, Estimated tax payments. File for a tax extension free Federal income tax withheld, Federal income tax withheld. File for a tax extension free Pensions, Pensions. File for a tax extension free Personal expenses, Personal expenses. File for a tax extension free Publications (see Tax help) R Registered domestic partners, Registered domestic partners. File for a tax extension free Relief from liability arising from community property law, Relief from liability arising from community property law. File for a tax extension free Rents, Dividends, interest, and rents. File for a tax extension free S Self-employment tax Partnership, Self-employment tax. File for a tax extension free Sole proprietorship, Self-employment tax. File for a tax extension free Separate income defined, Separate income. File for a tax extension free Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. File for a tax extension free Separate returns Extensions, Extension of time to file. File for a tax extension free Separate returns vs. File for a tax extension free joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. File for a tax extension free Separation agreement, Divorce or separation. File for a tax extension free Sole proprietorship, self-employment tax, Sole proprietorship. File for a tax extension free Spousal agreements, Spousal agreements. File for a tax extension free Spouses living apart, Spouses living apart all year. File for a tax extension free T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. File for a tax extension free TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. File for a tax extension free Withholding tax, Federal income tax withheld. File for a tax extension free Prev  Up     Home   More Online Publications