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H&r Block Online Tax

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H&r Block Online Tax

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

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