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