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Www h&rblock com 6. Www h&rblock com   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Www h&rblock com Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Www h&rblock com In determining your U. Www h&rblock com S. Www h&rblock com income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Www h&rblock com The most common dual-status tax years are the years of arrival and departure. Www h&rblock com See Dual-Status Aliens in chapter 1. Www h&rblock com If you are married and choose to be treated as a U. Www h&rblock com S. Www h&rblock com resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Www h&rblock com Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Www h&rblock com Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Www h&rblock com S. Www h&rblock com Individual Income Tax Return 1040-C U. Www h&rblock com S. Www h&rblock com Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Www h&rblock com S. Www h&rblock com Estimated Tax for Nonresident Alien Individuals 1040NR U. Www h&rblock com S. Www h&rblock com Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Www h&rblock com Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Www h&rblock com If you have not previously established a fiscal tax year, your tax year is the calendar year. Www h&rblock com A calendar year is 12 consecutive months ending on December 31. Www h&rblock com If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Www h&rblock com S. Www h&rblock com resident for any calendar year, you will be treated as a U. Www h&rblock com S. Www h&rblock com resident for any part of your fiscal year that falls within that calendar year. Www h&rblock com Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Www h&rblock com Income from sources outside the United States is taxable if you receive it while you are a resident alien. Www h&rblock com The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Www h&rblock com For the part of the year you are a nonresident alien, you are taxed on income from U. Www h&rblock com S. Www h&rblock com sources and on certain foreign source income treated as effectively connected with a U. Www h&rblock com S. Www h&rblock com trade or business. Www h&rblock com (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Www h&rblock com ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Www h&rblock com The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Www h&rblock com S. Www h&rblock com citizen after receiving it and before the end of the year. Www h&rblock com Income from U. Www h&rblock com S. Www h&rblock com sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Www h&rblock com Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Www h&rblock com In certain cases, however, treaty provisions may apply while you were a resident alien. Www h&rblock com See chapter 9 for more information. Www h&rblock com When determining what income is taxed in the United States, you must consider exemptions under U. Www h&rblock com S. Www h&rblock com tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Www h&rblock com For a further discussion of tax treaties, see chapter 9. Www h&rblock com Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Www h&rblock com 1) Standard deduction. Www h&rblock com   You cannot use the standard deduction allowed on Form 1040. Www h&rblock com However, you can itemize any allowable deductions. Www h&rblock com 2) Exemptions. Www h&rblock com   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Www h&rblock com 3) Head of household. Www h&rblock com   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Www h&rblock com 4) Joint return. Www h&rblock com   You cannot file a joint return. Www h&rblock com However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Www h&rblock com 5) Tax rates. Www h&rblock com   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Www h&rblock com S. Www h&rblock com trade or business. Www h&rblock com You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Www h&rblock com However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Www h&rblock com S. Www h&rblock com national. Www h&rblock com  See the instructions for Form 1040NR to see if you qualify. Www h&rblock com    A U. Www h&rblock com S. Www h&rblock com national is an individual who, although not a U. Www h&rblock com S. Www h&rblock com citizen, owes his or her allegiance to the United States. Www h&rblock com U. Www h&rblock com S. Www h&rblock com nationals include American Samoans and Northern Mariana Islanders who chose to become U. Www h&rblock com S. Www h&rblock com nationals instead of U. Www h&rblock com S. Www h&rblock com citizens. Www h&rblock com 6) Tax credits. Www h&rblock com   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Www h&rblock com S. Www h&rblock com citizen or resident, as discussed in chapter 1. Www h&rblock com Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Www h&rblock com 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. Www h&rblock com 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. Www h&rblock com You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Www h&rblock com Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Www h&rblock com S. Www h&rblock com national, or Student or business apprentice from India. Www h&rblock com For more information, see Exemptions in chapter 5. Www h&rblock com How To Figure Tax When you figure your U. Www h&rblock com S. Www h&rblock com tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Www h&rblock com Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Www h&rblock com S. Www h&rblock com citizens and residents. Www h&rblock com Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Www h&rblock com You cannot take any deductions against this income. Www h&rblock com Social security and railroad retirement benefits. Www h&rblock com   During the part of the year you are a nonresident alien, 85% of any U. Www h&rblock com S. Www h&rblock com 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. Www h&rblock com (See The 30% Tax in chapter 4. Www h&rblock com )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Www h&rblock com Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Www h&rblock com If you received U. Www h&rblock com S. Www h&rblock com social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Www h&rblock com You will not receive separate statements for the benefits received during your periods of U. Www h&rblock com S. Www h&rblock com residence and nonresidence. Www h&rblock com Therefore, it is important for you to keep careful records of these amounts. Www h&rblock com You will need this information to properly complete your return and determine your tax liability. Www h&rblock com If you received railroad retirement benefits while you were a nonresident alien, the U. Www h&rblock com S. Www h&rblock com Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Www h&rblock com If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Www h&rblock com Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Www h&rblock com Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Www h&rblock com There are certain restrictions that may apply. Www h&rblock com These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Www h&rblock com Foreign tax credit. Www h&rblock com   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Www h&rblock com   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Www h&rblock com For more information, see the Instructions for Form 1116 and Publication 514. Www h&rblock com Child and dependent care credit. Www h&rblock com   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Www h&rblock com Generally, you must be able to claim an exemption for your dependent. Www h&rblock com   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Www h&rblock com   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Www h&rblock com   For more information, get Publication 503 and Form 2441. Www h&rblock com Retirement savings contributions credit. Www h&rblock com   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Www h&rblock com You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Www h&rblock com Use Form 8880 to figure the credit. Www h&rblock com For more information, see Publication 590. Www h&rblock com Child tax credit. Www h&rblock com   You may be able to take this credit if you have a qualifying child. Www h&rblock com   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Www h&rblock com Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Www h&rblock com Is a U. Www h&rblock com S. Www h&rblock com citizen, a U. Www h&rblock com S. Www h&rblock com national, or a resident alien. Www h&rblock com Did not provide over half of his or her own support for 2013. Www h&rblock com Lived with you more than half of 2013. Www h&rblock com Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Www h&rblock com Is claimed as a dependent on your return. Www h&rblock com An adopted child is always treated as your own child. Www h&rblock com An adopted child includes a child lawfully placed with you for legal adoption. Www h&rblock com   See your form instructions for additional details. Www h&rblock com Adoption credit. Www h&rblock com   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Www h&rblock com This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Www h&rblock com To claim the adoption credit, file Form 8839 with the U. Www h&rblock com S. Www h&rblock com income tax return that you file. Www h&rblock com   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Www h&rblock com S. Www h&rblock com citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Www h&rblock com Payments You can report as payments against your U. Www h&rblock com S. Www h&rblock com income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Www h&rblock com These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Www h&rblock com S. Www h&rblock com sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Www h&rblock com Forms To File The U. Www h&rblock com S. Www h&rblock com income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Www h&rblock com Resident at end of year. Www h&rblock com   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Www h&rblock com S. Www h&rblock com resident on the last day of the tax year. Www h&rblock com Write “Dual-Status Return” across the top of the return. Www h&rblock com Attach a statement to your return to show the income for the part of the year you are a nonresident. Www h&rblock com You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Www h&rblock com Nonresident at end of year. Www h&rblock com   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Www h&rblock com S. Www h&rblock com resident on the last day of the tax year. Www h&rblock com Write “Dual-Status Return” across the top of the return. Www h&rblock com Attach a statement to your return to show the income for the part of the year you are a resident. Www h&rblock com You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Www h&rblock com   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Www h&rblock com For more information, see Expatriation Tax in chapter 4. Www h&rblock com Statement. Www h&rblock com   Any statement must have your name, address, and taxpayer identification number on it. Www h&rblock com You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Www h&rblock com When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Www h&rblock com If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Www h&rblock com In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Www h&rblock com If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Www h&rblock com If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Www h&rblock com If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Www h&rblock com If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Www h&rblock com In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Www h&rblock com O. Www h&rblock com Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Www h&rblock com Prev  Up  Next   Home   More Online Publications
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