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Nd State Income Tax

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Nd State Income Tax

Nd state income tax Publication 926 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionTax questions. Nd state income tax Future Developments For the latest information about developments related to Publication 926, such as legislation enacted after it was published, go to www. Nd state income tax irs. Nd state income tax gov/pub926. Nd state income tax What's New Social security and Medicare tax for 2014. Nd state income tax  The social security tax rate is 6. Nd state income tax 2% each for the employee and employer, unchanged from 2013. Nd state income tax The social security wage base limit is $117,000. Nd state income tax The Medicare tax rate is 1. Nd state income tax 45% each for the employee and employer, unchanged from 2013. Nd state income tax There is no wage base limit for Medicare tax. Nd state income tax Social security and Medicare taxes apply to the wages of household employees you pay $1,900 or more in cash or an equivalent form of compensation. Nd state income tax Qualified parking exclusion and commuter transportation benefit. Nd state income tax  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. Nd state income tax Reminder Additional Medicare Tax withholding. Nd state income tax  In addition to withholding Medicare tax at 1. Nd state income tax 45%, you must withhold a 0. Nd state income tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Nd state income tax You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Nd state income tax Additional Medicare Tax is only imposed on the employee. Nd state income tax There is no employer share of Additional Medicare Tax. Nd state income tax All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Nd state income tax For more information on Additional Medicare Tax, visit IRS. Nd state income tax gov and enter “Additional Medicare Tax” in the search box. Nd state income tax Credit reduction states. Nd state income tax  A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state. Nd state income tax ” The Department of Labor (DOL) determines these states. Nd state income tax If you paid any wages that are subject to the unemployment compensation laws in any credit reduction state, your federal unemployment (FUTA) tax credit is reduced. Nd state income tax See the Instructions for Schedule H (Form 1040) for more information. Nd state income tax Outsourcing payroll duties. Nd state income tax  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Nd state income tax The employer remains responsible if the third party fails to perform any required action. Nd state income tax If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Nd state income tax gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Nd state income tax Photographs of missing children. Nd state income tax  The IRS is a proud partner with the National Center for Missing and Exploited Children. Nd state income tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Nd state income tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Nd state income tax Introduction The information in this publication applies to you only if you have a household employee. Nd state income tax If you have a household employee in 2014, you may need to pay state and federal employment taxes for 2014. Nd state income tax You generally must add your federal employment taxes to the income tax that you will report on your 2014 federal income tax return. Nd state income tax This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). Nd state income tax It explains how to figure, pay, and report these taxes for your household employee. Nd state income tax It also explains what records you need to keep. Nd state income tax This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee. Nd state income tax Comments and suggestions. Nd state income tax   We welcome your comments about this publication and your suggestions for future editions. Nd state income tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Nd state income tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Nd state income tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Nd state income tax   You can also send us comments from www. Nd state income tax irs. Nd state income tax gov/formspubs. Nd state income tax Click on More Information and then click on Comment on Tax Forms and Publications. Nd state income tax   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Nd state income tax Tax questions. Nd state income tax   If you have a tax question, check the information available on IRS. Nd state income tax gov or call 1-800-829-1040 or 1-800-829-4933 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability at 1-800-829-4059) Monday–Friday from 7:00 a. Nd state income tax m. Nd state income tax –7:00 p. Nd state income tax m. Nd state income tax local time (Alaska and Hawaii follow Pacific time). Nd state income tax We cannot answer tax questions sent to the above address. Nd state income tax Prev  Up  Next   Home   More Online Publications
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The Nd State Income Tax

Nd state income tax Publication 519 - Additional Material Table of Contents Appendix A—Tax Treaty Exemption Procedure for StudentsBelgium Bulgaria China, People's Republic of Cyprus Czech Republic, Estonia, Latvia, Lithuania, and Slovak Republic Egypt France Germany Iceland Indonesia Israel, Philippines and Thailand Korea, Norway, Poland, and Romania Morocco Netherlands Pakistan Portugal and Spain Slovenia and Venezuela Trinidad and Tobago Tunisia Appendix B—Tax Treaty Exemption Procedure for Teachers and ResearchersBelgium Bulgaria China, People's Republic of Commonwealth of Independent States Czech Republic and Slovak Republic Egypt, Hungary, Korea, Philippines, Poland, and Romania France Germany Greece India Indonesia Israel Italy Jamaica Luxembourg Netherlands Norway Pakistan Portugal Slovenia and Venezuela Thailand Trinidad and Tobago United Kingdom Frequently Asked Questions This section answers tax-related questions commonly asked by aliens. Nd state income tax . Nd state income tax What is the difference between a resident alien and a nonresident alien for tax purposes? . Nd state income tax What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? . Nd state income tax I am a student with an F-1 Visa. Nd state income tax I was told that I was an exempt individual. Nd state income tax Does this mean I am exempt from paying U. Nd state income tax S. Nd state income tax tax? . Nd state income tax I am a resident alien. Nd state income tax Can I claim any treaty benefits? . Nd state income tax I am a nonresident alien with no dependents. Nd state income tax I am working temporarily for a U. Nd state income tax S. Nd state income tax company. Nd state income tax What return do I file? . Nd state income tax I came to the United States on June 30th of last year. Nd state income tax I have an H-1B Visa. Nd state income tax What is my tax status, resident alien or nonresident alien? What tax return do I file? . Nd state income tax When is my Form 1040NR due? . Nd state income tax My spouse is a nonresident alien. Nd state income tax Does he need a social security number? . Nd state income tax I am a nonresident alien. Nd state income tax Can I file a joint return with my spouse? . Nd state income tax I have an H-1B Visa and my husband has an F-1 Visa. Nd state income tax We both lived in the United States all of last year and had income. Nd state income tax What kind of form should we file? Do we file separate returns or a joint return? . Nd state income tax Is a dual-resident taxpayer the same as a dual-status taxpayer? . Nd state income tax I am a nonresident alien and invested money in the U. Nd state income tax S. Nd state income tax stock market through a U. Nd state income tax S. Nd state income tax brokerage company. Nd state income tax Are the dividends and the capital gains taxable? If yes, how are they taxed? . Nd state income tax I am a nonresident alien. Nd state income tax I receive U. Nd state income tax S. Nd state income tax social security benefits. Nd state income tax Are my benefits taxable? . Nd state income tax Do I have to pay taxes on my scholarship? . Nd state income tax I am a nonresident alien. Nd state income tax Can I claim the standard deduction? . Nd state income tax I am a dual-status taxpayer. Nd state income tax Can I claim the standard deduction? . Nd state income tax I am filing Form 1040NR. Nd state income tax Can I claim itemized deductions? . Nd state income tax I am not a U. Nd state income tax S. Nd state income tax citizen. Nd state income tax What exemptions can I claim? . Nd state income tax What exemptions can I claim as a dual-status taxpayer? . Nd state income tax I am single with a dependent child. Nd state income tax I was a dual-status alien in 2013. Nd state income tax Can I claim the earned income credit on my 2013 tax return? . Nd state income tax I am a nonresident alien student. Nd state income tax Can I claim an education credit on my Form 1040NR? . Nd state income tax I am a nonresident alien, temporarily working in the U. Nd state income tax S. Nd state income tax under a J visa. Nd state income tax Am I subject to social security and Medicare taxes? . Nd state income tax I am a nonresident alien student. Nd state income tax Social security taxes were withheld from my pay in error. Nd state income tax How do I get a refund of these taxes? . Nd state income tax I am an alien who will be leaving the United States. Nd state income tax What forms do I have to file before I leave? . Nd state income tax I filed a Form 1040-C when I left the United States. Nd state income tax Do I still have to file an annual U. Nd state income tax S. Nd state income tax tax return? . Nd state income tax What is the difference between a resident alien and a nonresident alien for tax purposes? For tax purposes, an alien is an individual who is not a U. Nd state income tax S. Nd state income tax citizen. Nd state income tax Aliens are classified as resident aliens and nonresident aliens. Nd state income tax Resident aliens are taxed on their worldwide income, the same as U. Nd state income tax S. Nd state income tax citizens. Nd state income tax Nonresident aliens are taxed only on their U. Nd state income tax S. Nd state income tax source income and certain foreign source income that is effectively connected with a U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Nd state income tax These are the same rates that apply to U. Nd state income tax S. Nd state income tax citizens and residents. Nd state income tax Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Nd state income tax The term “exempt individual” does not refer to someone exempt from U. Nd state income tax S. Nd state income tax tax. Nd state income tax You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. Nd state income tax See chapter 1 . Nd state income tax Generally, you cannot claim tax treaty benefits as a resident alien. Nd state income tax However, there are exceptions. Nd state income tax See Effect of Tax Treaties in chapter 1. Nd state income tax See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Nd state income tax You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Nd state income tax S. Nd state income tax source income on which tax was not fully paid by the amount withheld. Nd state income tax You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Nd state income tax You were a dual-status alien last year. Nd state income tax As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Nd state income tax However, for the part of the year that you were not present in the United States, you are a nonresident. Nd state income tax File Form 1040. Nd state income tax Print “Dual-Status Return” across the top. Nd state income tax Attach a statement showing your U. Nd state income tax S. Nd state income tax source income for the part of the year you were a nonresident. Nd state income tax You may use Form 1040NR as the statement. Nd state income tax Print “Dual-Status Statement” across the top. Nd state income tax See First Year of Residency in chapter 1 for rules on determining your residency starting date. Nd state income tax If you are an employee and you receive wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Nd state income tax If you file for the 2013 calendar year, your return is due April 15, 2014. Nd state income tax If you are not an employee who receives wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Nd state income tax For the 2013 calendar year, file your return by June 16, 2014. Nd state income tax For more information on when and where to file, see chapter 7 . Nd state income tax A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Nd state income tax If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Nd state income tax If you are a U. Nd state income tax S. Nd state income tax citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Nd state income tax Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Nd state income tax See Identification Number in chapter 5 for more information. Nd state income tax Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Nd state income tax However, nonresident aliens married to U. Nd state income tax S. Nd state income tax citizens or residents can choose to be treated as U. Nd state income tax S. Nd state income tax residents and file joint returns. Nd state income tax For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Assuming both of you had these visas for all of last year, you are a resident alien. Nd state income tax Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Nd state income tax You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Nd state income tax Your husband must file Form 1040NR or 1040NR-EZ. Nd state income tax No. Nd state income tax A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Nd state income tax See Effect of Tax Treaties in chapter 1. Nd state income tax You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Nd state income tax See chapter 6 . Nd state income tax The following rules apply if the dividends and capital gains are not effectively connected with a U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Nd state income tax See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Nd state income tax Dividends are generally taxed at a 30% (or lower treaty) rate. Nd state income tax The brokerage company or payor of the dividends should withhold this tax at source. Nd state income tax If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Nd state income tax If the capital gains and dividends are effectively connected with a U. Nd state income tax S. Nd state income tax trade or business, they are taxed according to the same rules and at the same rates that apply to U. Nd state income tax S. Nd state income tax citizens and residents. Nd state income tax If you are a nonresident alien, 85% of any U. Nd state income tax S. Nd state income tax social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Nd state income tax See The 30% Tax in chapter 4. Nd state income tax If you are a nonresident alien and the scholarship is not from U. Nd state income tax S. Nd state income tax sources, it is not subject to U. Nd state income tax S. Nd state income tax tax. Nd state income tax See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Nd state income tax S. Nd state income tax sources. Nd state income tax If your scholarship is from U. Nd state income tax S. Nd state income tax sources or you are a resident alien, your scholarship is subject to U. Nd state income tax S. Nd state income tax tax according to the following rules. Nd state income tax If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Nd state income tax However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Nd state income tax See Scholarships and Fellowship Grants in chapter 3 for more information. Nd state income tax If you are not a candidate for a degree, your scholarship is taxable. Nd state income tax Nonresident aliens cannot claim the standard deduction. Nd state income tax However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Nd state income tax You cannot claim the standard deduction allowed on Form 1040. Nd state income tax However, you can itemize any allowable deductions. Nd state income tax Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Nd state income tax However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax See Itemized Deductions in chapter 5. Nd state income tax Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Nd state income tax S. Nd state income tax citizens. Nd state income tax However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Nd state income tax S. Nd state income tax tax return. Nd state income tax There are special rules for residents of Mexico, Canada, and South Korea; for U. Nd state income tax S. Nd state income tax nationals; and for students and business apprentices from India. Nd state income tax See Exemptions in chapter 5. Nd state income tax As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Nd state income tax Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Nd state income tax The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Nd state income tax You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Nd state income tax If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Nd state income tax See chapter 6 for more information on dual-status aliens. Nd state income tax If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Nd state income tax However, if you are married and choose to file a joint return with a U. Nd state income tax S. Nd state income tax citizen or resident spouse, you may be eligible for these credits. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Nd state income tax See Social Security and Medicare Taxes in chapter 8. Nd state income tax If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Nd state income tax If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Nd state income tax Do not use Form 843 to request a refund of Additional Medicare Tax. Nd state income tax See Refund of Taxes Withheld in Error in chapter 8. Nd state income tax Before leaving the United States, aliens generally must obtain a certificate of compliance. Nd state income tax This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Nd state income tax You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Nd state income tax These forms are discussed in chapter 11. Nd state income tax Form 1040-C is not an annual U. Nd state income tax S. Nd state income tax income tax return. Nd state income tax If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Nd state income tax Chapters 5 and 7 discuss filing an annual U. Nd state income tax S. Nd state income tax income tax return. Nd state income tax . Nd state income tax What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States? The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Nd state income tax These are the same rates that apply to U. Nd state income tax S. Nd state income tax citizens and residents. Nd state income tax Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Nd state income tax The term “exempt individual” does not refer to someone exempt from U. Nd state income tax S. Nd state income tax tax. Nd state income tax You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. Nd state income tax See chapter 1 . Nd state income tax Generally, you cannot claim tax treaty benefits as a resident alien. Nd state income tax However, there are exceptions. Nd state income tax See Effect of Tax Treaties in chapter 1. Nd state income tax See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Nd state income tax You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Nd state income tax S. Nd state income tax source income on which tax was not fully paid by the amount withheld. Nd state income tax You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Nd state income tax You were a dual-status alien last year. Nd state income tax As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Nd state income tax However, for the part of the year that you were not present in the United States, you are a nonresident. Nd state income tax File Form 1040. Nd state income tax Print “Dual-Status Return” across the top. Nd state income tax Attach a statement showing your U. Nd state income tax S. Nd state income tax source income for the part of the year you were a nonresident. Nd state income tax You may use Form 1040NR as the statement. Nd state income tax Print “Dual-Status Statement” across the top. Nd state income tax See First Year of Residency in chapter 1 for rules on determining your residency starting date. Nd state income tax If you are an employee and you receive wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Nd state income tax If you file for the 2013 calendar year, your return is due April 15, 2014. Nd state income tax If you are not an employee who receives wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Nd state income tax For the 2013 calendar year, file your return by June 16, 2014. Nd state income tax For more information on when and where to file, see chapter 7 . Nd state income tax A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Nd state income tax If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Nd state income tax If you are a U. Nd state income tax S. Nd state income tax citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Nd state income tax Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Nd state income tax See Identification Number in chapter 5 for more information. Nd state income tax Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Nd state income tax However, nonresident aliens married to U. Nd state income tax S. Nd state income tax citizens or residents can choose to be treated as U. Nd state income tax S. Nd state income tax residents and file joint returns. Nd state income tax For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Assuming both of you had these visas for all of last year, you are a resident alien. Nd state income tax Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Nd state income tax You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Nd state income tax Your husband must file Form 1040NR or 1040NR-EZ. Nd state income tax No. Nd state income tax A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Nd state income tax See Effect of Tax Treaties in chapter 1. Nd state income tax You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Nd state income tax See chapter 6 . Nd state income tax The following rules apply if the dividends and capital gains are not effectively connected with a U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Nd state income tax See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Nd state income tax Dividends are generally taxed at a 30% (or lower treaty) rate. Nd state income tax The brokerage company or payor of the dividends should withhold this tax at source. Nd state income tax If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Nd state income tax If the capital gains and dividends are effectively connected with a U. Nd state income tax S. Nd state income tax trade or business, they are taxed according to the same rules and at the same rates that apply to U. Nd state income tax S. Nd state income tax citizens and residents. Nd state income tax If you are a nonresident alien, 85% of any U. Nd state income tax S. Nd state income tax social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Nd state income tax See The 30% Tax in chapter 4. Nd state income tax If you are a nonresident alien and the scholarship is not from U. Nd state income tax S. Nd state income tax sources, it is not subject to U. Nd state income tax S. Nd state income tax tax. Nd state income tax See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Nd state income tax S. Nd state income tax sources. Nd state income tax If your scholarship is from U. Nd state income tax S. Nd state income tax sources or you are a resident alien, your scholarship is subject to U. Nd state income tax S. Nd state income tax tax according to the following rules. Nd state income tax If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Nd state income tax However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Nd state income tax See Scholarships and Fellowship Grants in chapter 3 for more information. Nd state income tax If you are not a candidate for a degree, your scholarship is taxable. Nd state income tax Nonresident aliens cannot claim the standard deduction. Nd state income tax However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Nd state income tax You cannot claim the standard deduction allowed on Form 1040. Nd state income tax However, you can itemize any allowable deductions. Nd state income tax Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Nd state income tax However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax See Itemized Deductions in chapter 5. Nd state income tax Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Nd state income tax S. Nd state income tax citizens. Nd state income tax However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Nd state income tax S. Nd state income tax tax return. Nd state income tax There are special rules for residents of Mexico, Canada, and South Korea; for U. Nd state income tax S. Nd state income tax nationals; and for students and business apprentices from India. Nd state income tax See Exemptions in chapter 5. Nd state income tax As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Nd state income tax Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Nd state income tax The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Nd state income tax You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Nd state income tax If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Nd state income tax See chapter 6 for more information on dual-status aliens. Nd state income tax If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Nd state income tax However, if you are married and choose to file a joint return with a U. Nd state income tax S. Nd state income tax citizen or resident spouse, you may be eligible for these credits. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Nd state income tax See Social Security and Medicare Taxes in chapter 8. Nd state income tax If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Nd state income tax If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Nd state income tax Do not use Form 843 to request a refund of Additional Medicare Tax. Nd state income tax See Refund of Taxes Withheld in Error in chapter 8. Nd state income tax Before leaving the United States, aliens generally must obtain a certificate of compliance. Nd state income tax This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Nd state income tax You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Nd state income tax These forms are discussed in chapter 11. Nd state income tax Form 1040-C is not an annual U. Nd state income tax S. Nd state income tax income tax return. Nd state income tax If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Nd state income tax Chapters 5 and 7 discuss filing an annual U. Nd state income tax S. Nd state income tax income tax return. Nd state income tax . Nd state income tax I am a student with an F-1 Visa. Nd state income tax I was told that I was an exempt individual. Nd state income tax Does this mean I am exempt from paying U. Nd state income tax S. Nd state income tax tax? The term “exempt individual” does not refer to someone exempt from U. Nd state income tax S. Nd state income tax tax. Nd state income tax You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. Nd state income tax See chapter 1 . Nd state income tax Generally, you cannot claim tax treaty benefits as a resident alien. Nd state income tax However, there are exceptions. Nd state income tax See Effect of Tax Treaties in chapter 1. Nd state income tax See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Nd state income tax You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Nd state income tax S. Nd state income tax source income on which tax was not fully paid by the amount withheld. Nd state income tax You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Nd state income tax You were a dual-status alien last year. Nd state income tax As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Nd state income tax However, for the part of the year that you were not present in the United States, you are a nonresident. Nd state income tax File Form 1040. Nd state income tax Print “Dual-Status Return” across the top. Nd state income tax Attach a statement showing your U. Nd state income tax S. Nd state income tax source income for the part of the year you were a nonresident. Nd state income tax You may use Form 1040NR as the statement. Nd state income tax Print “Dual-Status Statement” across the top. Nd state income tax See First Year of Residency in chapter 1 for rules on determining your residency starting date. Nd state income tax If you are an employee and you receive wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Nd state income tax If you file for the 2013 calendar year, your return is due April 15, 2014. Nd state income tax If you are not an employee who receives wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Nd state income tax For the 2013 calendar year, file your return by June 16, 2014. Nd state income tax For more information on when and where to file, see chapter 7 . Nd state income tax A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Nd state income tax If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Nd state income tax If you are a U. Nd state income tax S. Nd state income tax citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Nd state income tax Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Nd state income tax See Identification Number in chapter 5 for more information. Nd state income tax Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Nd state income tax However, nonresident aliens married to U. Nd state income tax S. Nd state income tax citizens or residents can choose to be treated as U. Nd state income tax S. Nd state income tax residents and file joint returns. Nd state income tax For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Assuming both of you had these visas for all of last year, you are a resident alien. Nd state income tax Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Nd state income tax You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Nd state income tax Your husband must file Form 1040NR or 1040NR-EZ. Nd state income tax No. Nd state income tax A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Nd state income tax See Effect of Tax Treaties in chapter 1. Nd state income tax You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Nd state income tax See chapter 6 . Nd state income tax The following rules apply if the dividends and capital gains are not effectively connected with a U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Nd state income tax See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Nd state income tax Dividends are generally taxed at a 30% (or lower treaty) rate. Nd state income tax The brokerage company or payor of the dividends should withhold this tax at source. Nd state income tax If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Nd state income tax If the capital gains and dividends are effectively connected with a U. Nd state income tax S. Nd state income tax trade or business, they are taxed according to the same rules and at the same rates that apply to U. Nd state income tax S. Nd state income tax citizens and residents. Nd state income tax If you are a nonresident alien, 85% of any U. Nd state income tax S. Nd state income tax social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Nd state income tax See The 30% Tax in chapter 4. Nd state income tax If you are a nonresident alien and the scholarship is not from U. Nd state income tax S. Nd state income tax sources, it is not subject to U. Nd state income tax S. Nd state income tax tax. Nd state income tax See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Nd state income tax S. Nd state income tax sources. Nd state income tax If your scholarship is from U. Nd state income tax S. Nd state income tax sources or you are a resident alien, your scholarship is subject to U. Nd state income tax S. Nd state income tax tax according to the following rules. Nd state income tax If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Nd state income tax However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Nd state income tax See Scholarships and Fellowship Grants in chapter 3 for more information. Nd state income tax If you are not a candidate for a degree, your scholarship is taxable. Nd state income tax Nonresident aliens cannot claim the standard deduction. Nd state income tax However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Nd state income tax You cannot claim the standard deduction allowed on Form 1040. Nd state income tax However, you can itemize any allowable deductions. Nd state income tax Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Nd state income tax However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax See Itemized Deductions in chapter 5. Nd state income tax Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Nd state income tax S. Nd state income tax citizens. Nd state income tax However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Nd state income tax S. Nd state income tax tax return. Nd state income tax There are special rules for residents of Mexico, Canada, and South Korea; for U. Nd state income tax S. Nd state income tax nationals; and for students and business apprentices from India. Nd state income tax See Exemptions in chapter 5. Nd state income tax As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Nd state income tax Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Nd state income tax The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Nd state income tax You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Nd state income tax If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Nd state income tax See chapter 6 for more information on dual-status aliens. Nd state income tax If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Nd state income tax However, if you are married and choose to file a joint return with a U. Nd state income tax S. Nd state income tax citizen or resident spouse, you may be eligible for these credits. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Nd state income tax See Social Security and Medicare Taxes in chapter 8. Nd state income tax If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Nd state income tax If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Nd state income tax Do not use Form 843 to request a refund of Additional Medicare Tax. Nd state income tax See Refund of Taxes Withheld in Error in chapter 8. Nd state income tax Before leaving the United States, aliens generally must obtain a certificate of compliance. Nd state income tax This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Nd state income tax You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Nd state income tax These forms are discussed in chapter 11. Nd state income tax Form 1040-C is not an annual U. Nd state income tax S. Nd state income tax income tax return. Nd state income tax If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Nd state income tax Chapters 5 and 7 discuss filing an annual U. Nd state income tax S. Nd state income tax income tax return. Nd state income tax . Nd state income tax I am a resident alien. Nd state income tax Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Nd state income tax However, there are exceptions. Nd state income tax See Effect of Tax Treaties in chapter 1. Nd state income tax See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Nd state income tax You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Nd state income tax S. Nd state income tax source income on which tax was not fully paid by the amount withheld. Nd state income tax You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Nd state income tax You were a dual-status alien last year. Nd state income tax As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Nd state income tax However, for the part of the year that you were not present in the United States, you are a nonresident. Nd state income tax File Form 1040. Nd state income tax Print “Dual-Status Return” across the top. Nd state income tax Attach a statement showing your U. Nd state income tax S. Nd state income tax source income for the part of the year you were a nonresident. Nd state income tax You may use Form 1040NR as the statement. Nd state income tax Print “Dual-Status Statement” across the top. Nd state income tax See First Year of Residency in chapter 1 for rules on determining your residency starting date. Nd state income tax If you are an employee and you receive wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Nd state income tax If you file for the 2013 calendar year, your return is due April 15, 2014. Nd state income tax If you are not an employee who receives wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Nd state income tax For the 2013 calendar year, file your return by June 16, 2014. Nd state income tax For more information on when and where to file, see chapter 7 . Nd state income tax A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Nd state income tax If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Nd state income tax If you are a U. Nd state income tax S. Nd state income tax citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Nd state income tax Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Nd state income tax See Identification Number in chapter 5 for more information. Nd state income tax Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Nd state income tax However, nonresident aliens married to U. Nd state income tax S. Nd state income tax citizens or residents can choose to be treated as U. Nd state income tax S. Nd state income tax residents and file joint returns. Nd state income tax For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Assuming both of you had these visas for all of last year, you are a resident alien. Nd state income tax Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Nd state income tax You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Nd state income tax Your husband must file Form 1040NR or 1040NR-EZ. Nd state income tax No. Nd state income tax A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Nd state income tax See Effect of Tax Treaties in chapter 1. Nd state income tax You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Nd state income tax See chapter 6 . Nd state income tax The following rules apply if the dividends and capital gains are not effectively connected with a U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Nd state income tax See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Nd state income tax Dividends are generally taxed at a 30% (or lower treaty) rate. Nd state income tax The brokerage company or payor of the dividends should withhold this tax at source. Nd state income tax If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Nd state income tax If the capital gains and dividends are effectively connected with a U. Nd state income tax S. Nd state income tax trade or business, they are taxed according to the same rules and at the same rates that apply to U. Nd state income tax S. Nd state income tax citizens and residents. Nd state income tax If you are a nonresident alien, 85% of any U. Nd state income tax S. Nd state income tax social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Nd state income tax See The 30% Tax in chapter 4. Nd state income tax If you are a nonresident alien and the scholarship is not from U. Nd state income tax S. Nd state income tax sources, it is not subject to U. Nd state income tax S. Nd state income tax tax. Nd state income tax See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Nd state income tax S. Nd state income tax sources. Nd state income tax If your scholarship is from U. Nd state income tax S. Nd state income tax sources or you are a resident alien, your scholarship is subject to U. Nd state income tax S. Nd state income tax tax according to the following rules. Nd state income tax If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Nd state income tax However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Nd state income tax See Scholarships and Fellowship Grants in chapter 3 for more information. Nd state income tax If you are not a candidate for a degree, your scholarship is taxable. Nd state income tax Nonresident aliens cannot claim the standard deduction. Nd state income tax However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Nd state income tax You cannot claim the standard deduction allowed on Form 1040. Nd state income tax However, you can itemize any allowable deductions. Nd state income tax Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Nd state income tax However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax See Itemized Deductions in chapter 5. Nd state income tax Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Nd state income tax S. Nd state income tax citizens. Nd state income tax However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Nd state income tax S. Nd state income tax tax return. Nd state income tax There are special rules for residents of Mexico, Canada, and South Korea; for U. Nd state income tax S. Nd state income tax nationals; and for students and business apprentices from India. Nd state income tax See Exemptions in chapter 5. Nd state income tax As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Nd state income tax Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Nd state income tax The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Nd state income tax You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Nd state income tax If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Nd state income tax See chapter 6 for more information on dual-status aliens. Nd state income tax If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Nd state income tax However, if you are married and choose to file a joint return with a U. Nd state income tax S. Nd state income tax citizen or resident spouse, you may be eligible for these credits. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Nd state income tax See Social Security and Medicare Taxes in chapter 8. Nd state income tax If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Nd state income tax If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Nd state income tax Do not use Form 843 to request a refund of Additional Medicare Tax. Nd state income tax See Refund of Taxes Withheld in Error in chapter 8. Nd state income tax Before leaving the United States, aliens generally must obtain a certificate of compliance. Nd state income tax This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Nd state income tax You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Nd state income tax These forms are discussed in chapter 11. Nd state income tax Form 1040-C is not an annual U. Nd state income tax S. Nd state income tax income tax return. Nd state income tax If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Nd state income tax Chapters 5 and 7 discuss filing an annual U. Nd state income tax S. Nd state income tax income tax return. Nd state income tax . Nd state income tax I am a nonresident alien with no dependents. Nd state income tax I am working temporarily for a U. Nd state income tax S. Nd state income tax company. Nd state income tax What return do I file? You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Nd state income tax S. Nd state income tax source income on which tax was not fully paid by the amount withheld. Nd state income tax You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Nd state income tax You were a dual-status alien last year. Nd state income tax As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Nd state income tax However, for the part of the year that you were not present in the United States, you are a nonresident. Nd state income tax File Form 1040. Nd state income tax Print “Dual-Status Return” across the top. Nd state income tax Attach a statement showing your U. Nd state income tax S. Nd state income tax source income for the part of the year you were a nonresident. Nd state income tax You may use Form 1040NR as the statement. Nd state income tax Print “Dual-Status Statement” across the top. Nd state income tax See First Year of Residency in chapter 1 for rules on determining your residency starting date. Nd state income tax If you are an employee and you receive wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Nd state income tax If you file for the 2013 calendar year, your return is due April 15, 2014. Nd state income tax If you are not an employee who receives wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Nd state income tax For the 2013 calendar year, file your return by June 16, 2014. Nd state income tax For more information on when and where to file, see chapter 7 . Nd state income tax A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Nd state income tax If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Nd state income tax If you are a U. Nd state income tax S. Nd state income tax citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Nd state income tax Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Nd state income tax See Identification Number in chapter 5 for more information. Nd state income tax Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Nd state income tax However, nonresident aliens married to U. Nd state income tax S. Nd state income tax citizens or residents can choose to be treated as U. Nd state income tax S. Nd state income tax residents and file joint returns. Nd state income tax For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Assuming both of you had these visas for all of last year, you are a resident alien. Nd state income tax Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Nd state income tax You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Nd state income tax Your husband must file Form 1040NR or 1040NR-EZ. Nd state income tax No. Nd state income tax A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Nd state income tax See Effect of Tax Treaties in chapter 1. Nd state income tax You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Nd state income tax See chapter 6 . Nd state income tax The following rules apply if the dividends and capital gains are not effectively connected with a U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Nd state income tax See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Nd state income tax Dividends are generally taxed at a 30% (or lower treaty) rate. Nd state income tax The brokerage company or payor of the dividends should withhold this tax at source. Nd state income tax If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Nd state income tax If the capital gains and dividends are effectively connected with a U. Nd state income tax S. Nd state income tax trade or business, they are taxed according to the same rules and at the same rates that apply to U. Nd state income tax S. Nd state income tax citizens and residents. Nd state income tax If you are a nonresident alien, 85% of any U. Nd state income tax S. Nd state income tax social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Nd state income tax See The 30% Tax in chapter 4. Nd state income tax If you are a nonresident alien and the scholarship is not from U. Nd state income tax S. Nd state income tax sources, it is not subject to U. Nd state income tax S. Nd state income tax tax. Nd state income tax See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Nd state income tax S. Nd state income tax sources. Nd state income tax If your scholarship is from U. Nd state income tax S. Nd state income tax sources or you are a resident alien, your scholarship is subject to U. Nd state income tax S. Nd state income tax tax according to the following rules. Nd state income tax If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Nd state income tax However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Nd state income tax See Scholarships and Fellowship Grants in chapter 3 for more information. Nd state income tax If you are not a candidate for a degree, your scholarship is taxable. Nd state income tax Nonresident aliens cannot claim the standard deduction. Nd state income tax However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Nd state income tax You cannot claim the standard deduction allowed on Form 1040. Nd state income tax However, you can itemize any allowable deductions. Nd state income tax Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Nd state income tax However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax See Itemized Deductions in chapter 5. Nd state income tax Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Nd state income tax S. Nd state income tax citizens. Nd state income tax However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Nd state income tax S. Nd state income tax tax return. Nd state income tax There are special rules for residents of Mexico, Canada, and South Korea; for U. Nd state income tax S. Nd state income tax nationals; and for students and business apprentices from India. Nd state income tax See Exemptions in chapter 5. Nd state income tax As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Nd state income tax Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Nd state income tax The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Nd state income tax You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Nd state income tax If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Nd state income tax See chapter 6 for more information on dual-status aliens. Nd state income tax If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Nd state income tax However, if you are married and choose to file a joint return with a U. Nd state income tax S. Nd state income tax citizen or resident spouse, you may be eligible for these credits. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Nd state income tax See Social Security and Medicare Taxes in chapter 8. Nd state income tax If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Nd state income tax If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Nd state income tax Do not use Form 843 to request a refund of Additional Medicare Tax. Nd state income tax See Refund of Taxes Withheld in Error in chapter 8. Nd state income tax Before leaving the United States, aliens generally must obtain a certificate of compliance. Nd state income tax This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Nd state income tax You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Nd state income tax These forms are discussed in chapter 11. Nd state income tax Form 1040-C is not an annual U. Nd state income tax S. Nd state income tax income tax return. Nd state income tax If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Nd state income tax Chapters 5 and 7 discuss filing an annual U. Nd state income tax S. Nd state income tax income tax return. Nd state income tax . Nd state income tax I came to the United States on June 30th of last year. Nd state income tax I have an H-1B Visa. Nd state income tax What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. Nd state income tax As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. Nd state income tax However, for the part of the year that you were not present in the United States, you are a nonresident. Nd state income tax File Form 1040. Nd state income tax Print “Dual-Status Return” across the top. Nd state income tax Attach a statement showing your U. Nd state income tax S. Nd state income tax source income for the part of the year you were a nonresident. Nd state income tax You may use Form 1040NR as the statement. Nd state income tax Print “Dual-Status Statement” across the top. Nd state income tax See First Year of Residency in chapter 1 for rules on determining your residency starting date. Nd state income tax If you are an employee and you receive wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Nd state income tax If you file for the 2013 calendar year, your return is due April 15, 2014. Nd state income tax If you are not an employee who receives wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Nd state income tax For the 2013 calendar year, file your return by June 16, 2014. Nd state income tax For more information on when and where to file, see chapter 7 . Nd state income tax A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Nd state income tax If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Nd state income tax If you are a U. Nd state income tax S. Nd state income tax citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Nd state income tax Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Nd state income tax See Identification Number in chapter 5 for more information. Nd state income tax Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Nd state income tax However, nonresident aliens married to U. Nd state income tax S. Nd state income tax citizens or residents can choose to be treated as U. Nd state income tax S. Nd state income tax residents and file joint returns. Nd state income tax For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Assuming both of you had these visas for all of last year, you are a resident alien. Nd state income tax Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Nd state income tax You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Nd state income tax Your husband must file Form 1040NR or 1040NR-EZ. Nd state income tax No. Nd state income tax A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Nd state income tax See Effect of Tax Treaties in chapter 1. Nd state income tax You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Nd state income tax See chapter 6 . Nd state income tax The following rules apply if the dividends and capital gains are not effectively connected with a U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Nd state income tax See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Nd state income tax Dividends are generally taxed at a 30% (or lower treaty) rate. Nd state income tax The brokerage company or payor of the dividends should withhold this tax at source. Nd state income tax If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Nd state income tax If the capital gains and dividends are effectively connected with a U. Nd state income tax S. Nd state income tax trade or business, they are taxed according to the same rules and at the same rates that apply to U. Nd state income tax S. Nd state income tax citizens and residents. Nd state income tax If you are a nonresident alien, 85% of any U. Nd state income tax S. Nd state income tax social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Nd state income tax See The 30% Tax in chapter 4. Nd state income tax If you are a nonresident alien and the scholarship is not from U. Nd state income tax S. Nd state income tax sources, it is not subject to U. Nd state income tax S. Nd state income tax tax. Nd state income tax See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Nd state income tax S. Nd state income tax sources. Nd state income tax If your scholarship is from U. Nd state income tax S. Nd state income tax sources or you are a resident alien, your scholarship is subject to U. Nd state income tax S. Nd state income tax tax according to the following rules. Nd state income tax If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Nd state income tax However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Nd state income tax See Scholarships and Fellowship Grants in chapter 3 for more information. Nd state income tax If you are not a candidate for a degree, your scholarship is taxable. Nd state income tax Nonresident aliens cannot claim the standard deduction. Nd state income tax However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Nd state income tax You cannot claim the standard deduction allowed on Form 1040. Nd state income tax However, you can itemize any allowable deductions. Nd state income tax Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Nd state income tax However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax See Itemized Deductions in chapter 5. Nd state income tax Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Nd state income tax S. Nd state income tax citizens. Nd state income tax However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Nd state income tax S. Nd state income tax tax return. Nd state income tax There are special rules for residents of Mexico, Canada, and South Korea; for U. Nd state income tax S. Nd state income tax nationals; and for students and business apprentices from India. Nd state income tax See Exemptions in chapter 5. Nd state income tax As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Nd state income tax Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Nd state income tax The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Nd state income tax You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Nd state income tax If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Nd state income tax See chapter 6 for more information on dual-status aliens. Nd state income tax If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Nd state income tax However, if you are married and choose to file a joint return with a U. Nd state income tax S. Nd state income tax citizen or resident spouse, you may be eligible for these credits. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. Nd state income tax See Social Security and Medicare Taxes in chapter 8. Nd state income tax If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Nd state income tax If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Nd state income tax Do not use Form 843 to request a refund of Additional Medicare Tax. Nd state income tax See Refund of Taxes Withheld in Error in chapter 8. Nd state income tax Before leaving the United States, aliens generally must obtain a certificate of compliance. Nd state income tax This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Nd state income tax You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Nd state income tax These forms are discussed in chapter 11. Nd state income tax Form 1040-C is not an annual U. Nd state income tax S. Nd state income tax income tax return. Nd state income tax If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Nd state income tax Chapters 5 and 7 discuss filing an annual U. Nd state income tax S. Nd state income tax income tax return. Nd state income tax . Nd state income tax When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Nd state income tax If you file for the 2013 calendar year, your return is due April 15, 2014. Nd state income tax If you are not an employee who receives wages subject to U. Nd state income tax S. Nd state income tax income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Nd state income tax For the 2013 calendar year, file your return by June 16, 2014. Nd state income tax For more information on when and where to file, see chapter 7 . Nd state income tax A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Nd state income tax If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Nd state income tax If you are a U. Nd state income tax S. Nd state income tax citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Nd state income tax Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Nd state income tax See Identification Number in chapter 5 for more information. Nd state income tax Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Nd state income tax However, nonresident aliens married to U. Nd state income tax S. Nd state income tax citizens or residents can choose to be treated as U. Nd state income tax S. Nd state income tax residents and file joint returns. Nd state income tax For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Assuming both of you had these visas for all of last year, you are a resident alien. Nd state income tax Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Nd state income tax You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Nd state income tax Your husband must file Form 1040NR or 1040NR-EZ. Nd state income tax No. Nd state income tax A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Nd state income tax See Effect of Tax Treaties in chapter 1. Nd state income tax You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Nd state income tax See chapter 6 . Nd state income tax The following rules apply if the dividends and capital gains are not effectively connected with a U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Nd state income tax See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Nd state income tax Dividends are generally taxed at a 30% (or lower treaty) rate. Nd state income tax The brokerage company or payor of the dividends should withhold this tax at source. Nd state income tax If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Nd state income tax If the capital gains and dividends are effectively connected with a U. Nd state income tax S. Nd state income tax trade or business, they are taxed according to the same rules and at the same rates that apply to U. Nd state income tax S. Nd state income tax citizens and residents. Nd state income tax If you are a nonresident alien, 85% of any U. Nd state income tax S. Nd state income tax social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Nd state income tax See The 30% Tax in chapter 4. Nd state income tax If you are a nonresident alien and the scholarship is not from U. Nd state income tax S. Nd state income tax sources, it is not subject to U. Nd state income tax S. Nd state income tax tax. Nd state income tax See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Nd state income tax S. Nd state income tax sources. Nd state income tax If your scholarship is from U. Nd state income tax S. Nd state income tax sources or you are a resident alien, your scholarship is subject to U. Nd state income tax S. Nd state income tax tax according to the following rules. Nd state income tax If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay for tuition, fees, books, supplies, and equipment required by the educational institution. Nd state income tax However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Nd state income tax See Scholarships and Fellowship Grants in chapter 3 for more information. Nd state income tax If you are not a candidate for a degree, your scholarship is taxable. Nd state income tax Nonresident aliens cannot claim the standard deduction. Nd state income tax However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Nd state income tax You cannot claim the standard deduction allowed on Form 1040. Nd state income tax However, you can itemize any allowable deductions. Nd state income tax Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Nd state income tax However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Nd state income tax S. Nd state income tax trade or business. Nd state income tax See Itemized Deductions in chapter 5. Nd state income tax Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Nd state income tax S. Nd state income tax citizens. Nd state income tax However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Nd state income tax S. Nd state income tax tax return. Nd state income tax There are special rules for residents of Mexico, Canada, and South Korea; for U. Nd state income tax S. Nd state income tax nationals; and for students and business apprentices from India. Nd state income tax See Exemptions in chapter 5. Nd state income tax As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Nd state income tax Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Nd state income tax The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Nd state income tax You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Nd state income tax If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Nd state income tax See chapter 6 for more information on dual-status aliens. Nd state income tax If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Nd state income tax However, if you are married and choose to file a joint return with a U. Nd state income tax S. Nd state income tax citizen or resident spouse, you may be eligible for these credits. Nd state income tax See Nonresident Spouse Treated as a Resident in chapter 1. Nd state income tax Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose