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File Irs Extension

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File Irs Extension

File irs extension Index Symbols 28% rate gain, Collectibles (28% rate) gain. File irs extension , Figuring 28% rate gain (line 11). File irs extension A Adjustments to income, defined, Adjustment to income. File irs extension Age 65 or older dependents, Both Earned and Unearned Income Aliens Individual taxpayer identification number (ITIN), Reminders Standard deduction, Standard Deduction of Zero Alternative minimum tax (AMT), Other Filing Requirements, Alternative minimum tax. File irs extension , Alternative Minimum Tax Assistance (see Tax help) B Blind dependents, filing requirements, Both Earned and Unearned Income C Capital gain distributions, Capital gain distributions. File irs extension Capital losses, Capital loss. File irs extension Child's earnings, Child's earnings. File irs extension Child's expenses, Child's expenses. File irs extension Child's return Responsibility for, Should a Return Be Filed Even If Not Required?, Child's expenses. File irs extension Child's unearned income Tax on, Renewing an exemption from withholding. File irs extension Church, wages from, Other Filing Requirements Credits, reduced, Reduced deductions or credits. File irs extension D Deductible investment interest, Deductible investment interest. File irs extension Deductions, Deductions you cannot take. File irs extension Deductions, reduced, Reduced deductions or credits. File irs extension Dependents Exemption for, Standard Deduction of Zero Own exemption, Standard Deduction of Zero Social security numbers (SSNs) of, Reminders Divorced parents, reporting child's unearned income, Parents are divorced. File irs extension E Earned income, Earned Income Only, Both Earned and Unearned Income Education credit, recaptured, Other Filing Requirements Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends, How to make the election. File irs extension , Estimated tax, penalty, Penalty for underpayment of estimated tax. File irs extension Exemption Own exemption — dependent, Dependent's Own Exemption Exemption from withholding, Claiming exemption from withholding. File irs extension Extension of time to file, Extension of time to file. File irs extension F Figures (see Tables and figures) Figuring child's income, Penalty for underpayment of estimated tax. File irs extension Filing requirements, Part 1. File irs extension Rules for All Dependents, Should a Return Be Filed Even If Not Required? Form 1040 Schedule A, Directly connected. File irs extension Schedule J, Using Schedule J (Form 1040), for line 9 tax. File irs extension , Using Schedule J for line 15 tax. File irs extension Form 1040A Filled in example, Form 1099-DIV, Collectibles (28% rate) gain. File irs extension Form 2555, Child files Form 2555 or 2555-EZ. File irs extension , Parent files Form 2555 or 2555-EZ. File irs extension , Child files Form 2555 or 2555-EZ. File irs extension , Child files Form 2555 or 2555-EZ. File irs extension , Child files Form 2555 or 2555-EZ. File irs extension , Child files Form 2555 or 2555-EZ. File irs extension Form 2555-EZ, Child files Form 2555 or 2555-EZ. File irs extension , Parent files Form 2555 or 2555-EZ. File irs extension , Child files Form 2555 or 2555-EZ. File irs extension , Child files Form 2555 or 2555-EZ. File irs extension , Child files Form 2555 or 2555-EZ. File irs extension , Child files Form 2555 or 2555-EZ. File irs extension Form 2848, Designated as representative. File irs extension , How to request. File irs extension Form 6251, Alternative minimum tax. File irs extension , Limit on exemption amount (AMT). File irs extension Form 8615, Providing Parental Information (Form 8615, Lines A–C), Line 18 (Tax) Filled in example, Form 8814, How to make the election. File irs extension , Figuring Child's Income, Figuring Additional Tax Form W-4, Claiming exemption from withholding. File irs extension Free tax services, Free help with your tax return. File irs extension G Gift, income from property received as, Income from property received as a gift. File irs extension H Help (see Tax help) I Individual taxpayer identification numbers (ITINs), Reminders Investment interest, Deductible investment interest. File irs extension IRS notice sent to child, IRS notice. File irs extension Itemized deductions Directly connected, Directly connected. File irs extension J Joint return of parents, Which Parent's Return To Use L Life insurance, Other Filing Requirements Limit on exemption amount (AMT) Alternative Minimum Tax — Limit on exemption amount, Limit on exemption amount (AMT). File irs extension M Married parents filing separately, Parents are married. File irs extension Medicare tax, Other Filing Requirements Missing children, photographs of, Reminders N Net capital gain, Net capital gain. File irs extension Net unearned income, Line 5 (Net Unearned Income) P Parents Election (see Election to include child's income on parent's return) Which parent's return to use, Which Parent's Return To Use Penalty, estimated tax, Penalty for underpayment of estimated tax. File irs extension Publications (see Tax help) Q Qualified dividends, Qualified dividends. File irs extension , Qualified dividends. File irs extension R Recapture taxes, Other Filing Requirements Remarried custodial parent, reporting child's unearned income, Custodial parent remarried. File irs extension Remarried widowed parent, reporting child's unearned income, Widowed parent remarried. File irs extension Returns Filing even if not required, Should a Return Be Filed Even If Not Required? Parent's election to include child's income (see Election to include child's income on parent's return) Responsibility for child's return, Responsibility for Child's Return, Child's expenses. File irs extension Signing child's return, Signing the child's return. File irs extension Who must file, Filing Requirements, Should a Return Be Filed Even If Not Required? S Schedule D Tax Worksheet, Using the Schedule D Tax Worksheet for line 9 tax. File irs extension , Figuring 28% rate gain (line 11). File irs extension , Using the Schedule D Tax Worksheet for line 15 tax. File irs extension Section 1202 gain, Section 1202 gain. File irs extension Self-employed, filing requirements, Other Filing Requirements Separated parents, reporting child's unearned income, Parents not living together. File irs extension Signing child's return, Signing the child's return. File irs extension Social security numbers (SSNs) of dependents, Reminders Social security tax, Other Filing Requirements Standard deduction, Standard Deduction, Standard Deduction of Zero Worksheet for dependents (Worksheet 1), Worksheet 1. File irs extension Zero, Standard Deduction of Zero T Tables and figures Determining whether Form 8615 is required (Figure 2), Election to include child's income on parent's return (Figure 1), Filing requirements for dependents (Table 1), Table 1. File irs extension 2013 Filing Requirements for Dependents Tax help, How to request. File irs extension , How To Get Tax Help Tax on child's unearned income, Renewing an exemption from withholding. File irs extension Age requirement, Certain January 1 birthdays. File irs extension Figured on Form 8615, Tax for Certain Children Who Have Unearned Income Third party designee, Third party designee. File irs extension Tips not reported to employer, Other Filing Requirements Trust income, Trust income. File irs extension TTY/TDD information, How To Get Tax Help U Unearned income, Unearned Income Only, Both Earned and Unearned Income Defined, Unearned income defined. File irs extension Election to include child's income on parent's return (see Election to include child's income on parent's return) Tax on, Part 2. File irs extension Tax on Unearned Income of Certain Children Unrecaptured section 1250 gain, Unrecaptured section 1250 gain. File irs extension , Figuring unrecaptured section 1250 gain (line 11). File irs extension W Withholding, Withholding From Wages Worksheets Dependent's filing requirement, Both Earned and Unearned Income Form 8615 alternate worksheet, Line 1 (Unearned Income) Qualified dividends and capital gain tax, Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Schedule D Tax, Figuring 28% rate gain (line 11). File irs extension Standard deduction worksheet for dependents (Worksheet 1), Worksheet 1. File irs extension Unrecaptured section 1250 gain, Figuring unrecaptured section 1250 gain (line 11). File irs extension Prev  Up     Home   More Online Publications
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The File Irs Extension

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