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How To Do State Tax Return

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How To Do State Tax Return

How to do state tax return 2. How to do state tax return   Simplified Employee Pensions (SEPs) Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Setting Up a SEPWhen not to use Form 5305-SEP. How to do state tax return How Much Can I Contribute?Contribution Limits Deducting ContributionsDeduction Limit for Contributions for Participants Deduction Limit for Self-Employed Individuals Carryover of Excess SEP Contributions When To Deduct Contributions Where To Deduct Contributions Salary Reduction Simplified Employee Pensions (SARSEPs)SARSEP ADP test. How to do state tax return Deferral percentage. How to do state tax return Employee compensation. How to do state tax return Compensation of self-employed individuals. How to do state tax return Choice not to treat deferrals as compensation. How to do state tax return Limit on Elective Deferrals Tax Treatment of Deferrals Distributions (Withdrawals) Additional TaxesEffects on employee. How to do state tax return Reporting and Disclosure Requirements Topics - This chapter discusses: Setting up a SEP How much can I contribute Deducting contributions Salary reduction simplified employee pensions (SARSEPs) Distributions (withdrawals) Additional taxes Reporting and disclosure requirements Useful Items - You may want to see: Publication 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4285 SEP Checklist 4286 SARSEP Checklist 4333 SEP Retirement Plans for Small Businesses 4336 SARSEP for Small Businesses 4407 SARSEP—Key Issues and Assistance Forms (and Instructions) W-2 Wage and Tax Statement 1040 U. How to do state tax return S. How to do state tax return Individual Income Tax Return 5305-SEP Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 5305A-SEP Salary Reduction Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A SEP is a written plan that allows you to make contributions toward your own retirement and your employees' retirement without getting involved in a more complex qualified plan. How to do state tax return Under a SEP, you make contributions to a traditional individual retirement arrangement (called a SEP-IRA) set up by or for each eligible employee. How to do state tax return A SEP-IRA is owned and controlled by the employee, and you make contributions to the financial institution where the SEP-IRA is maintained. How to do state tax return SEP-IRAs are set up for, at a minimum, each eligible employee (defined below). How to do state tax return A SEP-IRA may have to be set up for a leased employee (defined in chapter 1), but does not need to be set up for excludable employees (defined later). How to do state tax return Eligible employee. How to do state tax return   An eligible employee is an individual who meets all the following requirements. How to do state tax return Has reached age 21. How to do state tax return Has worked for you in at least 3 of the last 5 years. How to do state tax return Has received at least $550 in compensation from you in 2013. How to do state tax return This amount remains the same in 2014. How to do state tax return    You can use less restrictive participation requirements than those listed, but not more restrictive ones. How to do state tax return Excludable employees. How to do state tax return   The following employees can be excluded from coverage under a SEP. How to do state tax return Employees covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. How to do state tax return Nonresident alien employees who have received no U. How to do state tax return S. How to do state tax return source wages, salaries, or other personal services compensation from you. How to do state tax return For more information about nonresident aliens, see Publication 519, U. How to do state tax return S. How to do state tax return Tax Guide for Aliens. How to do state tax return Setting Up a SEP There are three basic steps in setting up a SEP. How to do state tax return You must execute a formal written agreement to provide benefits to all eligible employees. How to do state tax return You must give each eligible employee certain information about the SEP. How to do state tax return A SEP-IRA must be set up by or for each eligible employee. How to do state tax return Many financial institutions will help you set up a SEP. How to do state tax return Formal written agreement. How to do state tax return   You must execute a formal written agreement to provide benefits to all eligible employees under a SEP. How to do state tax return You can satisfy the written agreement requirement by adopting an IRS model SEP using Form 5305-SEP. How to do state tax return However, see When not to use Form 5305-SEP, below. How to do state tax return   If you adopt an IRS model SEP using Form 5305-SEP, no prior IRS approval or determination letter is required. How to do state tax return Keep the original form. How to do state tax return Do not file it with the IRS. How to do state tax return Also, using Form 5305-SEP will usually relieve you from filing annual retirement plan information returns with the IRS and the Department of Labor. How to do state tax return See the Form 5305-SEP instructions for details. How to do state tax return If you choose not to use Form 5305-SEP, you should seek professional advice in adopting a SEP. How to do state tax return When not to use Form 5305-SEP. How to do state tax return   You cannot use Form 5305-SEP if any of the following apply. How to do state tax return You currently maintain any other qualified retirement plan other than another SEP. How to do state tax return You have any eligible employees for whom IRAs have not been set up. How to do state tax return You use the services of leased employees, who are not your common-law employees (as described in chapter 1). How to do state tax return You are a member of any of the following unless all eligible employees of all the members of these groups, trades, or businesses participate under the SEP. How to do state tax return An affiliated service group described in section 414(m). How to do state tax return A controlled group of corporations described in section 414(b). How to do state tax return Trades or businesses under common control described in section 414(c). How to do state tax return You do not pay the cost of the SEP contributions. How to do state tax return Information you must give to employees. How to do state tax return   You must give each eligible employee a copy of Form 5305-SEP, its instructions, and the other information listed in the Form 5305-SEP instructions. How to do state tax return An IRS model SEP is not considered adopted until you give each employee this information. How to do state tax return Setting up the employee's SEP-IRA. How to do state tax return   A SEP-IRA must be set up by or for each eligible employee. How to do state tax return SEP-IRAs can be set up with banks, insurance companies, or other qualified financial institutions. How to do state tax return You send SEP contributions to the financial institution where the SEP-IRA is maintained. How to do state tax return Deadline for setting up a SEP. How to do state tax return   You can set up a SEP for any year as late as the due date (including extensions) of your income tax return for that year. How to do state tax return Credit for startup costs. How to do state tax return   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP that first became effective in 2013. How to do state tax return For more information, see Credit for startup costs under Reminders, earlier. How to do state tax return How Much Can I Contribute? The SEP rules permit you to contribute a limited amount of money each year to each employee's SEP-IRA. How to do state tax return If you are self-employed, you can contribute to your own SEP-IRA. How to do state tax return Contributions must be in the form of money (cash, check, or money order). How to do state tax return You cannot contribute property. How to do state tax return However, participants may be able to transfer or roll over certain property from one retirement plan to another. How to do state tax return See Publication 590 for more information about rollovers. How to do state tax return You do not have to make contributions every year. How to do state tax return But if you make contributions, they must be based on a written allocation formula and must not discriminate in favor of highly compensated employees (defined in chapter 1). How to do state tax return When you contribute, you must contribute to the SEP-IRAs of all participants who actually performed personal services during the year for which the contributions are made, including employees who die or terminate employment before the contributions are made. How to do state tax return Contributions are deductible within limits, as discussed later, and generally are not taxable to the plan participants. How to do state tax return A SEP-IRA cannot be a Roth IRA. How to do state tax return Employer contributions to a SEP-IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. How to do state tax return Unlike regular contributions to a traditional IRA, contributions under a SEP can be made to participants over age 70½. How to do state tax return If you are self-employed, you can also make contributions under the SEP for yourself even if you are over 70½. How to do state tax return Participants age 70½ or over must take required minimum distributions. How to do state tax return Time limit for making contributions. How to do state tax return   To deduct contributions for a year, you must make the contributions by the due date (including extensions) of your tax return for the year. How to do state tax return Contribution Limits Contributions you make for 2013 to a common-law employee's SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000. How to do state tax return Compensation generally does not include your contributions to the SEP. How to do state tax return The SEP plan document will specify how the employer contribution is determined and how it will be allocated to participants. How to do state tax return Example. How to do state tax return Your employee, Mary Plant, earned $21,000 for 2013. How to do state tax return The maximum contribution you can make to her SEP-IRA is $5,250 (25% x $21,000). How to do state tax return Contributions for yourself. How to do state tax return   The annual limits on your contributions to a common-law employee's SEP-IRA also apply to contributions you make to your own SEP-IRA. How to do state tax return However, special rules apply when figuring your maximum deductible contribution. How to do state tax return See Deduction Limit for Self-Employed Individuals , later. How to do state tax return Annual compensation limit. How to do state tax return   You cannot consider the part of an employee's compensation over $255,000 when figuring your contribution limit for that employee. How to do state tax return However, $51,000 is the maximum contribution for an eligible employee. How to do state tax return These limits are $260,000 and $52,000, respectively, in 2014. How to do state tax return Example. How to do state tax return Your employee, Susan Green, earned $210,000 for 2013. How to do state tax return Because of the maximum contribution limit for 2013, you can only contribute $51,000 to her SEP-IRA. How to do state tax return More than one plan. How to do state tax return   If you contribute to a defined contribution plan (defined in chapter 4), annual additions to an account are limited to the lesser of $51,000 or 100% of the participant's compensation. How to do state tax return When you figure this limit, you must add your contributions to all defined contribution plans maintained by you. How to do state tax return Because a SEP is considered a defined contribution plan for this limit, your contributions to a SEP must be added to your contributions to other defined contribution plans you maintain. How to do state tax return Tax treatment of excess contributions. How to do state tax return   Excess contributions are your contributions to an employee's SEP-IRA (or to your own SEP-IRA) for 2013 that exceed the lesser of the following amounts. How to do state tax return 25% of the employee's compensation (or, for you, 20% of your net earnings from self-employment). How to do state tax return $51,000. How to do state tax return Excess contributions are included in the employee's income for the year and are treated as contributions by the employee to his or her SEP-IRA. How to do state tax return For more information on employee tax treatment of excess contributions, see chapter 1 in Publication 590. How to do state tax return Reporting on Form W-2. How to do state tax return   Do not include SEP contributions on your employee's Form W-2 unless contributions were made under a salary reduction arrangement (discussed later). How to do state tax return Deducting Contributions Generally, you can deduct the contributions you make each year to each employee's SEP-IRA. How to do state tax return If you are self-employed, you can deduct the contributions you make each year to your own SEP-IRA. How to do state tax return Deduction Limit for Contributions for Participants The most you can deduct for your contributions to you or your employee's SEP-IRA is the lesser of the following amounts. How to do state tax return Your contributions (including any excess contributions carryover). How to do state tax return 25% of the compensation (limited to $255,000 per participant) paid to the participants during 2013 from the business that has the plan, not to exceed $51,000 per participant. How to do state tax return In 2014, the amounts in (2) above are $260,000 and $52,000, respectively. How to do state tax return Deduction Limit for Self-Employed Individuals If you contribute to your own SEP-IRA, you must make a special computation to figure your maximum deduction for these contributions. How to do state tax return When figuring the deduction for contributions made to your own SEP-IRA, compensation is your net earnings from self-employment (defined in chapter 1), which takes into account both the following deductions. How to do state tax return The deduction for the deductible part of your self-employment tax. How to do state tax return The deduction for contributions to your own SEP-IRA. How to do state tax return The deduction for contributions to your own SEP-IRA and your net earnings depend on each other. How to do state tax return For this reason, you determine the deduction for contributions to your own SEP-IRA indirectly by reducing the contribution rate called for in your plan. How to do state tax return To do this, use the Rate Table for Self-Employed or the Rate Worksheet for Self-Employed, whichever is appropriate for your plan's contribution rate, in chapter 5. How to do state tax return Then figure your maximum deduction by using the Deduction Worksheet for Self-Employed in chapter 5. How to do state tax return Carryover of Excess SEP Contributions If you made SEP contributions that are more than the deduction limit (nondeductible contributions), you can carry over and deduct the difference in later years. How to do state tax return However, the carryover, when combined with the contribution for the later year, is subject to the deduction limit for that year. How to do state tax return If you also contributed to a defined benefit plan or defined contribution plan, see Carryover of Excess Contributions under Employer Deduction in chapter 4 for the carryover limit. How to do state tax return Excise tax. How to do state tax return   If you made nondeductible (excess) contributions to a SEP, you may be subject to a 10% excise tax. How to do state tax return For information about the excise tax, see Excise Tax for Nondeductible (Excess) Contributions under Employer Deduction in chapter 4. How to do state tax return When To Deduct Contributions When you can deduct contributions made for a year depends on the tax year on which the SEP is maintained. How to do state tax return If the SEP is maintained on a calendar year basis, you deduct the yearly contributions on your tax return for the year within which the calendar year ends. How to do state tax return If you file your tax return and maintain the SEP using a fiscal year or short tax year, you deduct contributions made for a year on your tax return for that year. How to do state tax return Example. How to do state tax return You are a fiscal year taxpayer whose tax year ends June 30. How to do state tax return You maintain a SEP on a calendar year basis. How to do state tax return You deduct SEP contributions made for calendar year 2013 on your tax return for your tax year ending June 30, 2014. How to do state tax return Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. How to do state tax return For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040), Profit or Loss From Farming; partnerships deduct them on Form 1065, U. How to do state tax return S. How to do state tax return Return of Partnership Income; and corporations deduct them on Form 1120, U. How to do state tax return S. How to do state tax return Corporation Income Tax Return, or Form 1120S, U. How to do state tax return S. How to do state tax return Income Tax Return for an S Corporation. How to do state tax return Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. How to do state tax return (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. How to do state tax return , you receive from the partnership. How to do state tax return ) Remember that sole proprietors and partners can't deduct as a business expense contributions made to a SEP for themselves, only those made for their common-law employees. How to do state tax return Salary Reduction Simplified Employee Pensions (SARSEPs) A SARSEP is a SEP set up before 1997 that includes a salary reduction arrangement. How to do state tax return (See the Caution, next. How to do state tax return ) Under a SARSEP, your employees can choose to have you contribute part of their pay to their SEP-IRAs rather than receive it in cash. How to do state tax return This contribution is called an “elective deferral” because employees choose (elect) to set aside the money, and they defer the tax on the money until it is distributed to them. How to do state tax return You are not allowed to set up a SARSEP after 1996. How to do state tax return However, participants (including employees hired after 1996) in a SARSEP set up before 1997 can continue to have you contribute part of their pay to the plan. How to do state tax return If you are interested in setting up a retirement plan that includes a salary reduction arrangement, see chapter 3. How to do state tax return Who can have a SARSEP?   A SARSEP set up before 1997 is available to you and your eligible employees only if all the following requirements are met. How to do state tax return At least 50% of your employees eligible to participate choose to make elective deferrals. How to do state tax return You have 25 or fewer employees who were eligible to participate in the SEP at any time during the preceding year. How to do state tax return The elective deferrals of your highly compensated employees meet the SARSEP ADP test. How to do state tax return SARSEP ADP test. How to do state tax return   Under the SARSEP ADP test, the amount deferred each year by each eligible highly compensated employee as a percentage of pay (the deferral percentage) cannot be more than 125% of the average deferral percentage (ADP) of all non-highly compensated employees eligible to participate. How to do state tax return A highly compensated employee is defined in chapter 1. How to do state tax return Deferral percentage. How to do state tax return   The deferral percentage for an employee for a year is figured as follows. How to do state tax return   The elective employer contributions (excluding certain catch-up contributions)  paid to the SEP for the employee for the year     The employee's compensation (limited to $255,000 in 2013)   The instructions for Form 5305A-SEP have a worksheet you can use to determine whether the elective deferrals of your highly compensated employees meet the SARSEP ADP test. How to do state tax return Employee compensation. How to do state tax return   For figuring the deferral percentage, compensation is generally the amount you pay to the employee for the year. How to do state tax return Compensation includes the elective deferral and other amounts deferred in certain employee benefit plans. How to do state tax return See Compensation in chapter 1. How to do state tax return Elective deferrals under the SARSEP are included in figuring your employees' deferral percentage even though they are not included in the income of your employees for income tax purposes. How to do state tax return Compensation of self-employed individuals. How to do state tax return   If you are self-employed, compensation is your net earnings from self-employment as defined in chapter 1. How to do state tax return   Compensation does not include tax-free items (or deductions related to them) other than foreign earned income and housing cost amounts. How to do state tax return Choice not to treat deferrals as compensation. How to do state tax return   You can choose not to treat elective deferrals (and other amounts deferred in certain employee benefit plans) for a year as compensation under your SARSEP. How to do state tax return Limit on Elective Deferrals The most a participant can choose to defer for calendar year 2013 is the lesser of the following amounts. How to do state tax return 25% of the participant's compensation (limited to $255,000 of the participant's compensation). How to do state tax return $17,500. How to do state tax return The $17,500 limit applies to the total elective deferrals the employee makes for the year to a SEP and any of the following. How to do state tax return Cash or deferred arrangement (section 401(k) plan). How to do state tax return Salary reduction arrangement under a tax-sheltered annuity plan (section 403(b) plan). How to do state tax return SIMPLE IRA plan. How to do state tax return In 2014, the $255,000 limit increases to $260,000 and the $17,500 limit remains at $17,500. How to do state tax return Catch-up contributions. How to do state tax return   A SARSEP can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. How to do state tax return The catch-up contribution limit for 2013 is $5,500 and remains at $5,500 for 2014. How to do state tax return Elective deferrals are not treated as catch-up contributions for 2013 until they exceed the elective deferral limit (the lesser of 25% of compensation or $17,500), the SARSEP ADP test limit discussed earlier, or the plan limit (if any). How to do state tax return However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. How to do state tax return The catch-up contribution limit. How to do state tax return The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. How to do state tax return   Catch-up contributions are not subject to the elective deferral limit (the lesser of 25% of compensation or $17,500 in 2013 and in 2014). How to do state tax return Overall limit on SEP contributions. How to do state tax return   If you also make nonelective contributions to a SEP-IRA, the total of the nonelective and elective contributions to that SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000 for 2013 ($52,000 for 2014). How to do state tax return The same rule applies to contributions you make to your own SEP-IRA. How to do state tax return See Contribution Limits , earlier. How to do state tax return Figuring the elective deferral. How to do state tax return   For figuring the 25% limit on elective deferrals, compensation does not include SEP contributions, including elective deferrals or other amounts deferred in certain employee benefit plans. How to do state tax return Tax Treatment of Deferrals Elective deferrals that are not more than the limits discussed earlier under Limit on Elective Deferrals are excluded from your employees' wages subject to federal income tax in the year of deferral. How to do state tax return However, these deferrals are included in wages for social security, Medicare, and federal unemployment (FUTA) tax. How to do state tax return Excess deferrals. How to do state tax return   For 2013, excess deferrals are the elective deferrals for the year that are more than the $17,500 limit discussed earlier. How to do state tax return For a participant who is eligible to make catch-up contributions, excess deferrals are the elective deferrals that are more than $23,000. How to do state tax return The treatment of excess deferrals made under a SARSEP is similar to the treatment of excess deferrals made under a qualified plan. How to do state tax return See Treatment of Excess Deferrals under Elective Deferrals (401(k) Plans) in chapter 4. How to do state tax return Excess SEP contributions. How to do state tax return   Excess SEP contributions are elective deferrals of highly compensated employees that are more than the amount permitted under the SARSEP ADP test. How to do state tax return You must notify your highly compensated employees within 2½ months after the end of the plan year of their excess SEP contributions. How to do state tax return If you do not notify them within this time period, you must pay a 10% tax on the excess. How to do state tax return For an explanation of the notification requirements, see Rev. How to do state tax return Proc. How to do state tax return 91-44, 1991-2 C. How to do state tax return B. How to do state tax return 733. How to do state tax return If you adopted a SARSEP using Form 5305A-SEP, the notification requirements are explained in the instructions for that form. How to do state tax return Reporting on Form W-2. How to do state tax return   Do not include elective deferrals in the “Wages, tips, other compensation” box of Form W-2. How to do state tax return You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. How to do state tax return You must also include them in box 12. How to do state tax return Mark the “Retirement plan” checkbox in box 13. How to do state tax return For more information, see the Form W-2 instructions. How to do state tax return Distributions (Withdrawals) As an employer, you cannot prohibit distributions from a SEP-IRA. How to do state tax return Also, you cannot make your contributions on the condition that any part of them must be kept in the account after you have made your contributions to the employee's accounts. How to do state tax return Distributions are subject to IRA rules. How to do state tax return Generally, you or your employee must begin to receive distributions from a SEP-IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. How to do state tax return For more information about IRA rules, including the tax treatment of distributions, rollovers, required distributions, and income tax withholding, see Publication 590. How to do state tax return Additional Taxes The tax advantages of using SEP-IRAs for retirement savings can be offset by additional taxes that may be imposed for all the following actions. How to do state tax return Making excess contributions. How to do state tax return Making early withdrawals. How to do state tax return Not making required withdrawals. How to do state tax return For information about these taxes, see chapter 1 in Publication 590. How to do state tax return Also, a SEP-IRA may be disqualified, or an excise tax may apply, if the account is involved in a prohibited transaction, discussed next. How to do state tax return Prohibited transaction. How to do state tax return   If an employee improperly uses his or her SEP-IRA, such as by borrowing money from it, the employee has engaged in a prohibited transaction. How to do state tax return In that case, the SEP-IRA will no longer qualify as an IRA. How to do state tax return For a list of prohibited transactions, see Prohibited Transactions in chapter 4. How to do state tax return Effects on employee. How to do state tax return   If a SEP-IRA is disqualified because of a prohibited transaction, the assets in the account will be treated as having been distributed to the employee on the first day of the year in which the transaction occurred. How to do state tax return The employee must include in income the fair market value of the assets (on the first day of the year) that is more than any cost basis in the account. How to do state tax return Also, the employee may have to pay the additional tax for making early withdrawals. How to do state tax return Reporting and Disclosure Requirements If you set up a SEP using Form 5305-SEP, you must give your eligible employees certain information about the SEP when you set it up. How to do state tax return See Setting Up a SEP , earlier. How to do state tax return Also, you must give your eligible employees a statement each year showing any contributions to their SEP-IRAs. How to do state tax return You must also give them notice of any excess contributions. How to do state tax return For details about other information you must give them, see the instructions for Form 5305-SEP or Form 5305A-SEP (for a salary reduction SEP). How to do state tax return Even if you did not use Form 5305-SEP or Form 5305A-SEP to set up your SEP, you must give your employees information similar to that described above. How to do state tax return For more information, see the instructions for either Form 5305-SEP or Form 5305A-SEP. How to do state tax return Prev  Up  Next   Home   More Online Publications
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Contact Your Local Taxpayer Advocate

The Taxpayer Advocate Service is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Remember, the worst thing you can do is nothing at all.

TAS can help if you can’t resolve your problem with the IRS and:

  • Your problem is causing financial difficulties for you, your family, or your business.
  • You face (or your business is facing) an immediate threat of adverse action.
  • You’ve tried repeatedly to contact the IRS but no one has responded to you, or the IRS hasn’t responded by the date promised.

If you qualify for our help, we’ll do everything we can to get your problem resolved. You'll be assigned to one advocate who will be with you at every turn. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved.

As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit can help you understand these rights.
 


Here’s how to reach your local Taxpayer Advocate Service office:

There’s also a list of offices in Publication 1546 ( English, Spanish), Taxpayer Advocate Service–Your Voice at the IRS
 

Virtual Tax Help

Need help but don’t have a Taxpayer Advocate Service office near you?  We have a new option!  TAS now offers help through video conferencing.  

How does this work?

You can go to a location in one of the cities listed below and use high-definition two-way video conferencing to get face-to-face help from a taxpayer advocate in another city.  Similar to talking to a case advocate in person, this allows you to discuss your tax matters in a private setting.

Available cities:

Toll-Free Assistance
You can also call this toll-free number to find out if TAS can help you: 1-877-777-4778 or TTY/TTD: 1-800-829-4059. 

You can file Form 911, Request for Taxpayer Advocate Service Assistance, with the Taxpayer Advocate Service, or ask an IRS employee to complete the form on your behalf. Fax or mail the form to your Local Taxpayer Advocate.

 

 

Page Last Reviewed or Updated: 14-Mar-2014

The How To Do State Tax Return

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