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Vita Tax 2014

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Vita Tax 2014

Vita tax 2014 Internal Revenue Bulletin:  2009-17  April 27, 2009  Rev. Vita tax 2014 Proc. Vita tax 2014 2009-24 Table of Contents SECTION 1. Vita tax 2014 PURPOSE SECTION 2. Vita tax 2014 BACKGROUND SECTION 3. Vita tax 2014 SCOPE SECTION 4. Vita tax 2014 APPLICATION. Vita tax 2014 01 In General. Vita tax 2014 . Vita tax 2014 02 Limitations on Depreciation Deductions for Certain Automobiles. Vita tax 2014 . Vita tax 2014 03 Inclusions in Income of Lessees of Passenger Automobiles. Vita tax 2014 SECTION 5. Vita tax 2014 EFFECTIVE DATE SECTION 6. Vita tax 2014 DRAFTING INFORMATION SECTION 1. Vita tax 2014 PURPOSE . Vita tax 2014 01 This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2009, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2009, including a separate table of inclusion amounts for lessees of trucks and vans. Vita tax 2014 . Vita tax 2014 02 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Vita tax 2014 SECTION 2. Vita tax 2014 BACKGROUND . Vita tax 2014 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year that the passenger automobile is placed in service by the taxpayer and each succeeding year. Vita tax 2014 Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Vita tax 2014 The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Vita tax 2014 This change reflects the higher rate of price inflation that trucks and vans have been subject to since 1988. Vita tax 2014 . Vita tax 2014 02 Section 168(k)(1)(A) provides a 50 percent additional first year depreciation deduction for certain new property acquired by a taxpayer after December 31, 2007, and before January 1, 2010, if no written binding contract for the acquisition of the property existed before January 1, 2008. Vita tax 2014 Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A) by $8,000 for passenger automobiles to which the 50 percent additional first year depreciation deduction applies. Vita tax 2014 . Vita tax 2014 03 Section 168(k)(2)(D)(i) provides that the 50 percent additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Vita tax 2014 Section 168(k)(2)(D)(iii) permits a taxpayer to elect to not claim the 50 percent additional first year depreciation deduction for any class of property. Vita tax 2014 Section 168(k)(4) permits a corporation to elect to not claim the 50 percent additional first year depreciation deduction for all eligible qualified property (that is extension property or that is not extension property, as applicable) and instead to increase the business credit limitation under § 38(c) or the alternative minimum tax credit limitation under § 53(c). Vita tax 2014 Accordingly, this revenue procedure provides tables for passenger automobiles for which the 50 percent additional depreciation deduction applies and tables for passenger automobiles for which the 50 percent additional first year depreciation deduction does not apply, including passenger automobiles in a class of property for which the taxpayer “elects out” of the 50 percent additional first year depreciation deduction or passenger automobiles that are eligible qualified property to which the § 168(k)(4) election applies. Vita tax 2014 . Vita tax 2014 04 For leased passenger automobiles, § 280F(c) requires a reduction in the deduction allowed to the lessee of the passenger automobile. Vita tax 2014 The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Vita tax 2014 Under § 1. Vita tax 2014 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Vita tax 2014 One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Vita tax 2014 Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Vita tax 2014 SECTION 3. Vita tax 2014 SCOPE . Vita tax 2014 01 The limitations on depreciation deductions in section 4. Vita tax 2014 02(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2009, and continue to apply for each taxable year that the passenger automobile remains in service. Vita tax 2014 . Vita tax 2014 02 The tables in section 4. Vita tax 2014 03 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2009. Vita tax 2014 Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Vita tax 2014 See Rev. Vita tax 2014 Proc. Vita tax 2014 2002-14, 2002-1 C. Vita tax 2014 B. Vita tax 2014 450, for passenger automobiles first leased before January 1, 2003, Rev. Vita tax 2014 Proc. Vita tax 2014 2003-75, 2003-2 C. Vita tax 2014 B. Vita tax 2014 1018, for passenger automobiles first leased during calendar year 2003, Rev. Vita tax 2014 Proc. Vita tax 2014 2004-20, 2004-1 C. Vita tax 2014 B. Vita tax 2014 642, for passenger automobiles first leased during calendar year 2004, Rev. Vita tax 2014 Proc. Vita tax 2014 2005-13, 2005-1 C. Vita tax 2014 B. Vita tax 2014 759, for passenger automobiles first leased during calendar year 2005, Rev. Vita tax 2014 Proc. Vita tax 2014 2006-18, 2006-1 C. Vita tax 2014 B. Vita tax 2014 645, for passenger automobiles first leased during calendar year 2006, Rev. Vita tax 2014 Proc. Vita tax 2014 2007-30, 2007-1 C. Vita tax 2014 B. Vita tax 2014 1104, for passenger automobiles first leased during calendar year 2007, and Rev. Vita tax 2014 Proc. Vita tax 2014 2008-22, 2008-12 I. Vita tax 2014 R. Vita tax 2014 B. Vita tax 2014 658, for passenger automobiles first leased during calendar year 2008. Vita tax 2014 SECTION 4. Vita tax 2014 APPLICATION . Vita tax 2014 01 In General. Vita tax 2014 (1) Limitations on depreciation deductions for certain automobiles. Vita tax 2014 The limitations on depreciation deductions for passenger automobiles placed in service by the taxpayer for the first time during calendar year 2009 are in Tables 1 through 4 in section 4. Vita tax 2014 02(2) of this revenue procedure. Vita tax 2014 (2) Inclusions in income of lessees of passenger automobiles. Vita tax 2014 A taxpayer first leasing a passenger automobile during calendar year 2009 must determine the inclusion amount that is added to gross income using Tables 5 and 6 in section 4. Vita tax 2014 03 of this revenue procedure. Vita tax 2014 In addition, the taxpayer must follow the procedures of § 1. Vita tax 2014 280F-7(a). Vita tax 2014 . Vita tax 2014 02 Limitations on Depreciation Deductions for Certain Automobiles. Vita tax 2014 (1) Amount of the inflation adjustment. Vita tax 2014 (a) Passenger automobiles (other than trucks or vans). Vita tax 2014 Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Vita tax 2014 The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Vita tax 2014 The new car component of the CPI was 115. Vita tax 2014 2 for October 1987 and 134. Vita tax 2014 837 for October 2008. Vita tax 2014 The October 2008 index exceeded the October 1987 index by 19. Vita tax 2014 637. Vita tax 2014 The Internal Revenue Service has, therefore, determined that the automobile price inflation adjustment for 2009 for passenger automobiles (other than trucks and vans) is 17. Vita tax 2014 05 percent (19. Vita tax 2014 637/115. Vita tax 2014 2 x 100%). Vita tax 2014 This adjustment is applicable to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2009. Vita tax 2014 The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Vita tax 2014 1705, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2009. Vita tax 2014 (b) Trucks and vans. Vita tax 2014 To determine the dollar limitations applicable to trucks and vans first placed in service during calendar year 2009, the new truck component of the CPI is used instead of the new car component. Vita tax 2014 The new truck component of the CPI was 112. Vita tax 2014 4 for October 1987 and 133. Vita tax 2014 640 for October 2008. Vita tax 2014 The October 2008 index exceeded the October 1987 index by 21. Vita tax 2014 24. Vita tax 2014 The Service has, therefore, determined that the automobile price inflation adjustment for 2009 for trucks and vans is 18. Vita tax 2014 90 percent (21. Vita tax 2014 24/112. Vita tax 2014 4 x 100%). Vita tax 2014 This adjustment is applicable to all trucks and vans that are first placed in service in calendar year 2009. Vita tax 2014 The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Vita tax 2014 1890, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to trucks and vans. Vita tax 2014 (2) Amount of the limitation. Vita tax 2014 For passenger automobiles placed in service by the taxpayer in calendar year 2009, Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year. Vita tax 2014 Use Table 1 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a passenger automobile (other than a truck or van) in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a passenger automobile that is eligible qualified property to which the § 168(k)(4) election applies. Vita tax 2014 Use Table 2 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Vita tax 2014 Use Table 3 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a truck or van in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a truck or van that is eligible qualified property to which the § 168(k)(4) election applies. Vita tax 2014 Use Table 4 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Vita tax 2014 REV. Vita tax 2014 PROC. Vita tax 2014 2009-24 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $2,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Vita tax 2014 PROC. Vita tax 2014 2009-24 TABLE 2 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $10,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Vita tax 2014 PROC. Vita tax 2014 2009-24 TABLE 3 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Vita tax 2014 PROC. Vita tax 2014 2009-24 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 . Vita tax 2014 03 Inclusions in Income of Lessees of Passenger Automobiles. Vita tax 2014 The inclusion amounts for passenger automobiles first leased in calendar year 2009 are calculated under the procedures described in § 1. Vita tax 2014 280F-7(a). Vita tax 2014 Lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure in applying these procedures, while lessees of trucks and vans should use Table 6 of this revenue procedure. Vita tax 2014 REV. Vita tax 2014 PROC. Vita tax 2014 2009-24 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 9 19 28 34 38 19,000 19,500 10 21 32 38 43 19,500 20,000 11 24 36 42 48 20,000 20,500 12 27 39 46 54 20,500 21,000 13 29 43 51 58 21,000 21,500 15 31 47 55 64 21,500 22,000 16 34 50 60 68 22,000 23,000 17 38 56 66 76 23,000 24,000 20 42 64 75 86 24,000 25,000 22 47 71 84 96 25,000 26,000 24 52 78 93 107 26,000 27,000 26 58 85 101 117 27,000 28,000 29 62 93 110 127 28,000 29,000 31 67 100 119 138 29,000 30,000 33 72 108 128 147 30,000 31,000 35 77 115 137 157 31,000 32,000 38 82 122 146 167 32,000 33,000 40 87 129 155 178 33,000 34,000 42 92 137 163 188 34,000 35,000 44 97 144 172 199 35,000 36,000 47 102 151 181 208 36,000 37,000 49 107 159 189 219 37,000 38,000 51 112 166 199 228 38,000 39,000 53 117 173 208 239 39,000 40,000 56 122 180 216 250 40,000 41,000 58 127 188 225 259 41,000 42,000 60 132 195 234 269 42,000 43,000 62 137 203 242 280 43,000 44,000 65 141 210 252 290 44,000 45,000 67 146 218 260 300 45,000 46,000 69 151 225 269 311 46,000 47,000 71 157 232 278 320 47,000 48,000 74 161 240 286 331 48,000 49,000 76 166 247 296 340 49,000 50,000 78 171 255 304 351 50,000 51,000 80 176 262 313 361 51,000 52,000 83 181 269 322 371 52,000 53,000 85 186 276 331 381 53,000 54,000 87 191 284 339 392 54,000 55,000 89 196 291 349 401 55,000 56,000 92 201 298 357 412 56,000 57,000 94 206 306 365 423 57,000 58,000 96 211 313 375 432 58,000 59,000 98 216 320 384 442 59,000 60,000 101 221 327 393 452 60,000 62,000 104 228 339 406 467 62,000 64,000 109 238 353 424 488 64,000 66,000 113 248 368 441 509 66,000 68,000 118 258 382 459 529 68,000 70,000 122 268 397 476 550 70,000 72,000 127 277 413 493 570 72,000 74,000 131 288 427 511 590 74,000 76,000 136 297 442 529 610 76,000 78,000 140 307 457 546 631 78,000 80,000 145 317 471 564 651 80,000 85,000 152 335 497 595 686 85,000 90,000 164 359 534 639 737 90,000 95,000 175 384 570 683 789 95,000 100,000 186 409 607 727 839 100,000 110,000 203 446 662 793 916 110,000 120,000 226 495 736 881 1,018 120,000 130,000 248 545 809 970 1,119 130,000 140,000 271 594 883 1,058 1,220 140,000 150,000 293 644 956 1,146 1,322 150,000 160,000 316 693 1,030 1,234 1,424 160,000 170,000 338 743 1,103 1,322 1,526 170,000 180,000 361 792 1,177 1,410 1,628 180,000 190,000 383 842 1,250 1,498 1,730 190,000 200,000 406 891 1,324 1,586 1,831 200,000 210,000 428 941 1,397 1,675 1,932 210,000 220,000 451 990 1,471 1,762 2,035 220,000 230,000 473 1,040 1,544 1,851 2,136 230,000 240,000 496 1,089 1,618 1,939 2,238 240,000 And up 518 1,139 1,691 2,027 2,340 REV. Vita tax 2014 PROC. Vita tax 2014 2009-24 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Electric Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th and Later $18,500 $19,000 8 17 25 30 35 19,000 19,500 9 19 29 35 40 19,500 20,000 10 22 33 38 45 20,000 20,500 11 25 36 43 50 20,500 21,000 12 27 40 48 55 21,000 21,500 13 30 43 52 60 21,500 22,000 15 32 47 56 66 22,000 23,000 16 36 52 64 72 23,000 24,000 18 41 60 72 83 24,000 25,000 21 45 68 81 93 25,000 26,000 23 50 75 90 103 26,000 27,000 25 56 82 98 114 27,000 28,000 27 61 89 107 124 28,000 29,000 30 65 97 116 134 29,000 30,000 32 70 104 125 144 30,000 31,000 34 75 112 134 154 31,000 32,000 36 80 119 143 164 32,000 33,000 39 85 126 151 175 33,000 34,000 41 90 134 160 184 34,000 35,000 43 95 141 169 195 35,000 36,000 45 100 148 178 205 36,000 37,000 48 105 155 187 215 37,000 38,000 50 110 163 195 226 38,000 39,000 52 115 170 204 236 39,000 40,000 55 120 177 213 246 40,000 41,000 57 125 185 221 256 41,000 42,000 59 130 192 231 266 42,000 43,000 61 135 199 240 276 43,000 44,000 64 139 207 249 286 44,000 45,000 66 144 215 257 296 45,000 46,000 68 149 222 266 307 46,000 47,000 70 155 229 274 317 47,000 48,000 73 159 237 283 327 48,000 49,000 75 164 244 292 338 49,000 50,000 77 169 251 301 348 50,000 51,000 79 174 259 310 357 51,000 52,000 82 179 266 318 368 52,000 53,000 84 184 273 328 378 53,000 54,000 86 189 281 336 388 54,000 55,000 88 194 288 345 399 55,000 56,000 91 199 295 354 408 56,000 57,000 93 204 302 363 419 57,000 58,000 95 209 310 371 429 58,000 59,000 97 214 317 381 439 59,000 60,000 100 219 324 389 450 60,000 62,000 103 226 336 402 465 62,000 64,000 107 236 351 420 485 64,000 66,000 112 246 365 438 505 66,000 68,000 116 256 380 455 526 68,000 70,000 121 266 394 473 546 70,000 72,000 125 276 409 491 566 72,000 74,000 130 286 423 509 586 74,000 76,000 134 296 438 526 607 76,000 78,000 139 305 454 543 627 78,000 80,000 143 316 467 561 648 80,000 85,000 151 333 493 592 684 85,000 90,000 163 357 531 635 735 90,000 95,000 174 382 567 680 785 95,000 100,000 185 407 604 724 836 100,000 110,000 202 444 659 790 912 110,000 120,000 225 493 733 878 1,014 120,000 130,000 247 543 806 966 1,116 130,000 140,000 270 592 880 1,054 1,218 140,000 150,000 292 642 953 1,143 1,319 150,000 160,000 315 691 1,027 1,230 1,421 160,000 170,000 337 741 1,100 1,319 1,522 170,000 180,000 360 790 1,174 1,407 1,624 180,000 190,000 382 840 1,247 1,495 1,726 190,000 200,000 405 889 1,321 1,583 1,828 200,000 210,000 427 939 1,394 1,671 1,930 210,000 220,000 450 988 1,468 1,759 2,031 220,000 230,000 472 1,038 1,541 1,847 2,134 230,000 240,000 495 1,087 1,615 1,935 2,235 240,000 and up 517 1,137 1,688 2,024 2,336 SECTION 5. Vita tax 2014 EFFECTIVE DATE This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009. Vita tax 2014 SECTION 6. Vita tax 2014 DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Vita tax 2014 Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Vita tax 2014 For further information regarding this revenue procedure, contact Mr. Vita tax 2014 Harvey at (202) 622-4930 (not a toll-free call). Vita tax 2014 Prev  Up  Next   Home   More Internal Revenue Bulletins
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The Vita Tax 2014

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