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Taxslayer Com Login

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Taxslayer Com Login

Taxslayer com login 8. Taxslayer com login   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. Taxslayer com login Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. Taxslayer com login Introduction This chapter discusses how to pay your U. Taxslayer com login S. Taxslayer com login income tax as you earn or receive income during the year. Taxslayer com login In general, the federal income tax is a pay as you go tax. Taxslayer com login There are two ways to pay as you go. Taxslayer com login Withholding. Taxslayer com login If you are an employee, your employer probably withholds income tax from your pay. Taxslayer com login Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. Taxslayer com login In each case, the amount withheld is paid to the U. Taxslayer com login S. Taxslayer com login Treasury in your name. Taxslayer com login Estimated tax. Taxslayer com login If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Taxslayer com login People who are in business for themselves generally will have to pay their tax this way. Taxslayer com login You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. Taxslayer com login Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Taxslayer com login Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. Taxslayer com login Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. Taxslayer com login S. Taxslayer com login Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. Taxslayer com login S. Taxslayer com login Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. Taxslayer com login S. Taxslayer com login Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. Taxslayer com login Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. Taxslayer com login If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. Taxslayer com login If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. Taxslayer com login If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. Taxslayer com login However, if the income is effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business, file Form W-8ECI instead. Taxslayer com login Withholding From Compensation The following discussion generally applies only to nonresident aliens. Taxslayer com login Tax is withheld from resident aliens in the same manner as U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. Taxslayer com login Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. Taxslayer com login Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). Taxslayer com login These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). Taxslayer com login Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. Taxslayer com login This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. Taxslayer com login Enter your social security number (SSN) on line 2. Taxslayer com login Do not enter an individual taxpayer identification number (ITIN). Taxslayer com login Check only “Single” marital status on line 3 (regardless of your actual marital status). Taxslayer com login Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. Taxslayer com login S. Taxslayer com login national. Taxslayer com login Write “Nonresident Alien” or “NRA” on the dotted line on line 6. Taxslayer com login You can request additional withholding on line 6 at your option. Taxslayer com login Do not claim “Exempt” withholding status on line 7. Taxslayer com login A U. Taxslayer com login S. Taxslayer com login national is an individual who, although not a U. Taxslayer com login S. Taxslayer com login citizen, owes his or her allegiance to the United States. Taxslayer com login U. Taxslayer com login S. Taxslayer com login nationals include American Samoans, and Northern Mariana Islanders who chose to become U. Taxslayer com login S. Taxslayer com login nationals instead of U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. Taxslayer com login S. Taxslayer com login source scholarship or fellowship grant that is not a payment for services. Taxslayer com login Students and business apprentices from India. Taxslayer com login   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. Taxslayer com login You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. Taxslayer com login S. Taxslayer com login taxpayer's 2013 return. Taxslayer com login You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login Household employees. Taxslayer com login   If you work as a household employee, your employer does not have to withhold income tax. Taxslayer com login However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. Taxslayer com login The agreement goes into effect when your employer accepts the agreement by beginning the withholding. Taxslayer com login You or your employer may end the agreement by letting the other know in writing. Taxslayer com login Agricultural workers. Taxslayer com login   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. Taxslayer com login However, your employer will withhold income tax only if you and your employer agree to withhold. Taxslayer com login In that case, you must provide your employer with a properly completed Form W-4. Taxslayer com login You can find more information about not having tax withheld at www. Taxslayer com login irs. Taxslayer com login gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Taxslayer com login Wages Exempt From Withholding Wages that are exempt from U. Taxslayer com login S. Taxslayer com login income tax under an income tax treaty are generally exempt from withholding. Taxslayer com login For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. Taxslayer com login Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. Taxslayer com login S. Taxslayer com login Virgin Islands may be exempt from withholding. Taxslayer com login The following paragraphs explain these exemptions. Taxslayer com login Residents of Canada or Mexico engaged in transportation-related employment. Taxslayer com login   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. Taxslayer com login These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. Taxslayer com login    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. Taxslayer com login   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. Taxslayer com login S. Taxslayer com login citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. Taxslayer com login   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. Taxslayer com login Residents of American Samoa and Puerto Rico. Taxslayer com login   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. Taxslayer com login Residents of the U. Taxslayer com login S. Taxslayer com login Virgin Islands. Taxslayer com login   Nonresident aliens who are bona fide residents of the U. Taxslayer com login S Virgin Islands are not subject to withholding of U. Taxslayer com login S. Taxslayer com login tax on income earned while temporarily employed in the United States. Taxslayer com login This is because those persons pay their income tax to the U. Taxslayer com login S. Taxslayer com login Virgin Islands. Taxslayer com login To avoid having tax withheld on income earned in the United States, bona fide residents of the U. Taxslayer com login S. Taxslayer com login Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. Taxslayer com login S. Taxslayer com login Virgin Islands and expect to pay tax on all income to the U. Taxslayer com login S. Taxslayer com login Virgin Islands. Taxslayer com login Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. Taxslayer com login You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. Taxslayer com login You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. Taxslayer com login Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. Taxslayer com login S. Taxslayer com login income tax. Taxslayer com login Include them in taxable income. Taxslayer com login In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. Taxslayer com login Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. Taxslayer com login However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. Taxslayer com login An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. Taxslayer com login You must agree to timely file an income tax return for the current tax year. Taxslayer com login Central withholding agreements. Taxslayer com login   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. Taxslayer com login Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. Taxslayer com login   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. Taxslayer com login Either you or your authorized representative can file the form. Taxslayer com login It should be sent to the IRS at least 45 days before the tour begins or the event occurs. Taxslayer com login Exceptions will be considered on a case by case basis. Taxslayer com login   For more information on the CWA program, go to www. Taxslayer com login irs. Taxslayer com login gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. Taxslayer com login Final payment exemption. Taxslayer com login   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. Taxslayer com login This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. Taxslayer com login To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. Taxslayer com login A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. Taxslayer com login Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Taxslayer com login A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. Taxslayer com login This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Taxslayer com login A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. Taxslayer com login The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. Taxslayer com login The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. Taxslayer com login Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. Taxslayer com login A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. Taxslayer com login   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. Taxslayer com login Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. Taxslayer com login   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. Taxslayer com login You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. Taxslayer com login Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). Taxslayer com login To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. Taxslayer com login S. Taxslayer com login national and are not a resident of Canada, Mexico, or South Korea. Taxslayer com login For purposes of 30% withholding, the exemption is prorated at $10. Taxslayer com login 82 a day in 2014 for the period that labor or personal services are performed in the United States. Taxslayer com login To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. Taxslayer com login Example. Taxslayer com login Eric Johannsen, who is a resident of Country X worked under a contract with a U. Taxslayer com login S. Taxslayer com login firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. Taxslayer com login He earned $6,000 for the services performed (not considered wages) in the United States. Taxslayer com login Eric is married and has three dependent children. Taxslayer com login His wife is not employed and has no income subject to U. Taxslayer com login S. Taxslayer com login tax. Taxslayer com login The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. Taxslayer com login 82), and withholding at 30% is applied against the balance. Taxslayer com login Thus, $1,475. Taxslayer com login 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). Taxslayer com login U. Taxslayer com login S. Taxslayer com login nationals or residents of Canada, Mexico, or South Korea. Taxslayer com login   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. Taxslayer com login However, if you are a U. Taxslayer com login S. Taxslayer com login national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login For the 30% (or lower treaty) rate withholding, you can take $10. Taxslayer com login 82 per day for each allowable exemption in 2014. Taxslayer com login If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. Taxslayer com login However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . Taxslayer com login Students and business apprentices from India. Taxslayer com login   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Taxslayer com login S. Taxslayer com login taxpayer's 2014 return. Taxslayer com login You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. Taxslayer com login 82 per day for each allowable exemption in 2014. Taxslayer com login Refund of Taxes Withheld in Error Multi-level marketing. Taxslayer com login   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. Taxslayer com login S. Taxslayer com login income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. Taxslayer com login You must also attach to the U. Taxslayer com login S. Taxslayer com login income tax return or claim for refund supporting information that includes, but is not limited to, the following items. Taxslayer com login A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. Taxslayer com login A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. Taxslayer com login S. Taxslayer com login taxation. Taxslayer com login A statement listing all the dates you entered and left the United States during the taxable year. Taxslayer com login If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. Taxslayer com login A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. Taxslayer com login A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. Taxslayer com login Any further relevant document or record supporting your claim that the taxes were withheld in error. Taxslayer com login Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. Taxslayer com login It also includes 85% of social security benefits paid to nonresident aliens. Taxslayer com login Refund of taxes withheld in error on social security benefits paid to resident aliens. Taxslayer com login   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. Taxslayer com login For U. Taxslayer com login S. Taxslayer com login income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Taxslayer com login See Green Card Test in chapter 1. Taxslayer com login If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. Taxslayer com login SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Taxslayer com login If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. Taxslayer com login You must also attach the following to your Form 1040 or 1040A. Taxslayer com login A copy of Form SSA-1042S, Social Security Benefit Statement. Taxslayer com login A copy of the “green card. Taxslayer com login ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. Taxslayer com login S. Taxslayer com login lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Taxslayer com login I am filing a U. Taxslayer com login S. Taxslayer com login income tax return for the tax year as a resident alien reporting all of my worldwide income. Taxslayer com login I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. Taxslayer com login Other income not subject to withholding of 30% (or lower treaty) rate. Taxslayer com login   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. Taxslayer com login Income (other than compensation) that is effectively connected with your U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login Income from real property that you choose to treat as effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login See Income From Real Property in chapter 4 for details about this choice. Taxslayer com login   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. Taxslayer com login Tax Withheld on Partnership Income If you are a foreign partner in a U. Taxslayer com login S. Taxslayer com login or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. Taxslayer com login You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. Taxslayer com login Generally, you must use Form 8804-C for this purpose. Taxslayer com login See the Instructions for Form 8804-C for more information. Taxslayer com login The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. Taxslayer com login 6% for 2014). Taxslayer com login However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. Taxslayer com login Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. Taxslayer com login Claim the tax withheld as a credit on your 2014 Form 1040NR. Taxslayer com login The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Taxslayer com login A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. Taxslayer com login In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. Taxslayer com login S. Taxslayer com login Source Income Subject to Withholding. Taxslayer com login Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. Taxslayer com login See chapter 3. Taxslayer com login If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. Taxslayer com login S. Taxslayer com login source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. Taxslayer com login However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. Taxslayer com login Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. Taxslayer com login Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). Taxslayer com login Use the following instructions instead of the Form W-4 instructions to complete the worksheet. Taxslayer com login Line A. Taxslayer com login   Enter the total of the following amounts on line A. Taxslayer com login Personal exemption. Taxslayer com login   Include the prorated part of your allowable personal exemption. Taxslayer com login Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. Taxslayer com login 82). Taxslayer com login Expenses. Taxslayer com login   Include expenses that will be deductible on your return. Taxslayer com login These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. Taxslayer com login They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. Taxslayer com login Nontaxable grant or scholarship. Taxslayer com login   Include the part of your grant or scholarship that is not taxable under U. Taxslayer com login S. Taxslayer com login law or under a tax treaty. Taxslayer com login Line B. Taxslayer com login   Enter -0- unless the following paragraph applies to you. Taxslayer com login   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. Taxslayer com login The standard deduction amount for 2013 is $6,100. Taxslayer com login Lines C and D. Taxslayer com login   Enter -0- on both lines unless the following paragraphs apply to you. Taxslayer com login   If you are a resident of Canada, Mexico, South Korea, or a U. Taxslayer com login S. Taxslayer com login national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. Taxslayer com login   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Taxslayer com login S. Taxslayer com login taxpayer's 2014 return. Taxslayer com login You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login   Enter any additional amount for your spouse on line C. Taxslayer com login Enter any additional amount for your dependents on line D. Taxslayer com login Lines E, F, and G. Taxslayer com login   No entries should be made on lines E, F, and G. Taxslayer com login Line H. Taxslayer com login   Add the amounts on lines A through D and enter the total on line H. Taxslayer com login Form W-4. Taxslayer com login   Complete lines 1 through 4 of Form W-4. Taxslayer com login Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. Taxslayer com login   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. Taxslayer com login S. Taxslayer com login income tax return to be allowed the exemptions and deductions you claimed on that form. Taxslayer com login If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. Taxslayer com login S. Taxslayer com login income tax return for the previous year. Taxslayer com login If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. Taxslayer com login S. Taxslayer com login income tax return when required. Taxslayer com login After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. Taxslayer com login The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. Taxslayer com login You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. Taxslayer com login Use this form to prepare your annual U. Taxslayer com login S. Taxslayer com login income tax return. Taxslayer com login Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. Taxslayer com login Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. Taxslayer com login File Form W-8BEN for income that is not personal services income. Taxslayer com login File Form 8233 for personal services income as discussed next. Taxslayer com login Employees and independent contractors. Taxslayer com login   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. Taxslayer com login   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. Taxslayer com login This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. Taxslayer com login In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. Taxslayer com login Students, teachers, and researchers. Taxslayer com login   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. Taxslayer com login For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. Taxslayer com login   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. Taxslayer com login Special events and promotions. Taxslayer com login   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. Taxslayer com login Form 13930 is used to request a reduction in withholding. Taxslayer com login Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. Taxslayer com login One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. Taxslayer com login You will be required to pay U. Taxslayer com login S. Taxslayer com login tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. Taxslayer com login For more details on treaty provisions that apply to compensation, see Publication 901. Taxslayer com login Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. Taxslayer com login S. Taxslayer com login real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. Taxslayer com login A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. Taxslayer com login S. Taxslayer com login real property interest by the shareholder is subject to withholding at 35%. Taxslayer com login Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. Taxslayer com login These rules are covered in Publication 515. Taxslayer com login For information on the tax treatment of dispositions of U. Taxslayer com login S. Taxslayer com login real property interests, see Real Property Gain or Loss in chapter 4. Taxslayer com login If you are a partner in a domestic partnership, and the partnership disposes of a U. Taxslayer com login S. Taxslayer com login real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. Taxslayer com login Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. Taxslayer com login S. Taxslayer com login Source Income Subject to Withholding (in the case of a publicly traded partnership). Taxslayer com login Withholding is not required in the following situations. Taxslayer com login The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. Taxslayer com login The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. Taxslayer com login However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. Taxslayer com login The property disposed of is an interest in a U. Taxslayer com login S. Taxslayer com login corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. Taxslayer com login S. Taxslayer com login real property interest. Taxslayer com login You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. Taxslayer com login S. Taxslayer com login taxpayer identification number, and home address. Taxslayer com login You can give the certification to a qualified substitute. Taxslayer com login The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. Taxslayer com login For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. Taxslayer com login The buyer receives a withholding certificate from the Internal Revenue Service. Taxslayer com login You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. Taxslayer com login S. Taxslayer com login tax treaty. Taxslayer com login The buyer must file a copy of the notice with the Ogden Service Center, P. Taxslayer com login O. Taxslayer com login Box 409101, Ogden, UT 84409. Taxslayer com login You must verify the notice as true and sign it under penalties of perjury. Taxslayer com login The notice must contain the following information. Taxslayer com login A statement that the notice is a notice of nonrecognition under regulation section 1. Taxslayer com login 1445-2(d)(2). Taxslayer com login Your name, taxpayer identification number, and home address. Taxslayer com login A statement that you are not required to recognize any gain or loss on the transfer. Taxslayer com login A brief description of the transfer. Taxslayer com login A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. Taxslayer com login You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. Taxslayer com login Instead, a withholding certificate (described next) must be obtained. Taxslayer com login The amount you realize on the transfer of a U. Taxslayer com login S. Taxslayer com login real property interest is zero. Taxslayer com login The property is acquired by the United States, a U. Taxslayer com login S. Taxslayer com login state or possession, a political subdivision, or the District of Columbia. Taxslayer com login The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. Taxslayer com login S. Taxslayer com login real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. Taxslayer com login For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. Taxslayer com login See Wash sale under Real Property Gain or Loss in chapter 4. Taxslayer com login The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. Taxslayer com login This also applies to the qualified substitute's statement under (4). Taxslayer com login Withholding certificates. Taxslayer com login   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. Taxslayer com login Either you or the buyer can request a withholding certificate. Taxslayer com login   A withholding certificate can be issued due to any of the following. Taxslayer com login The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. Taxslayer com login All of your realized gain is exempt from U. Taxslayer com login S. Taxslayer com login tax. Taxslayer com login You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. Taxslayer com login   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. Taxslayer com login Credit for tax withheld. Taxslayer com login   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. Taxslayer com login S. Taxslayer com login Withholding Tax Return for Dispositions by Foreign Persons of U. Taxslayer com login S. Taxslayer com login Real Property Interests. Taxslayer com login This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Taxslayer com login S. Taxslayer com login Real Property Interests. Taxslayer com login Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). Taxslayer com login You must file Copy B with your tax return to take credit for the tax withheld. Taxslayer com login   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. Taxslayer com login The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. Taxslayer com login When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. Taxslayer com login Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. Taxslayer com login Your payments of these taxes contribute to your coverage under the U. Taxslayer com login S. Taxslayer com login social security system. Taxslayer com login Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. Taxslayer com login In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. Taxslayer com login All taxable wages are subject to Medicare tax. Taxslayer com login Your employer deducts these taxes from each wage payment. Taxslayer com login Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. Taxslayer com login You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. Taxslayer com login 40. Taxslayer com login Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. Taxslayer com login If any one employer deducted more than $7,049. Taxslayer com login 40, you cannot claim a credit for that amount. Taxslayer com login Ask your employer to refund the excess. Taxslayer com login If your employer does not refund the excess, you can file a claim for refund using Form 843. Taxslayer com login In general, U. Taxslayer com login S. Taxslayer com login social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. Taxslayer com login In limited situations, these taxes apply to wages for services performed outside the United States. Taxslayer com login Your employer should be able to tell you if social security and Medicare taxes apply to your wages. Taxslayer com login You cannot make voluntary payments if no taxes are due. Taxslayer com login Additional Medicare Tax. Taxslayer com login   Beginning in 2013, in addition to the Medicare tax, a 0. Taxslayer com login 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. Taxslayer com login   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. Taxslayer com login Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Taxslayer com login   Your employer is responsible for withholding the 0. Taxslayer com login 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. Taxslayer com login If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. Taxslayer com login   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Taxslayer com login    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Taxslayer com login For more information on Additional Medicare Tax, go to IRS. Taxslayer com login gov and enter “Additional Medicare Tax” in the search box. Taxslayer com login   Self-employed individuals may also be required to pay Additional Medicare Tax. Taxslayer com login See Self-Employment Tax , later. Taxslayer com login Students and Exchange Visitors Generally, services performed by you 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 the services are performed to carry out the purpose for which you were admitted to the United States. Taxslayer com login This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. Taxslayer com login These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. Taxslayer com login Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. Taxslayer com login Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. Taxslayer com login Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. Taxslayer com login In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. Taxslayer com login Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. Taxslayer com login Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. Taxslayer com login The U. Taxslayer com login S. Taxslayer com login Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. Taxslayer com login S. Taxslayer com login resident. Taxslayer com login On-campus work means work performed on the school's premises. Taxslayer com login On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. Taxslayer com login On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. Taxslayer com login Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. Taxslayer com login If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Taxslayer com login Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. Taxslayer com login Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. Taxslayer com login If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Taxslayer com login Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. Taxslayer com login The employer must be the petitioner through whom the alien obtained the “Q” visa. Taxslayer com login Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. Taxslayer com login Refund of Taxes Withheld in Error 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. Taxslayer com login 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. Taxslayer com login Attach the following items to Form 843. Taxslayer com login A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. Taxslayer com login A copy of your visa. Taxslayer com login Form I-94 (or other documentation showing your dates of arrival or departure). Taxslayer com login If you have an F-1 visa, documentation showing permission to work in the U. Taxslayer com login S. Taxslayer com login If you have a J-1 visa, documentation showing permission to work in the U. Taxslayer com login S. Taxslayer com login If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. Taxslayer com login S. Taxslayer com login A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. Taxslayer com login If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. Taxslayer com login If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. Taxslayer com login File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. Taxslayer com login Do not use Form 843 to request a refund of Additional Medicare Tax. Taxslayer com login If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. Taxslayer com login If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. Taxslayer com login S. Taxslayer com login Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. Taxslayer com login See the Instructions for Form 1040X. Taxslayer com login Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. Taxslayer com login You can find more information about not having tax withheld at www. Taxslayer com login irs. Taxslayer com login gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Taxslayer com login Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. Taxslayer com login Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. Taxslayer com login S. Taxslayer com login social security system. Taxslayer com login Residents of the U. Taxslayer com login S. Taxslayer com login Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. Taxslayer com login S. Taxslayer com login residents for this purpose and are subject to the self-employment tax. Taxslayer com login Resident aliens must pay self-employment tax under the same rules that apply to U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. Taxslayer com login Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. Taxslayer com login Example. Taxslayer com login Bill Jones is an author engaged in the business of writing books. Taxslayer com login Bill had several books published in a foreign country while he was a citizen and resident of that country. Taxslayer com login During 2013, Bill entered the United States as a resident alien. Taxslayer com login After becoming a U. Taxslayer com login S. Taxslayer com login resident, he continued to receive royalties from his foreign publisher. Taxslayer com login Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). Taxslayer com login Bill's 2013 self-employment income includes the royalties received after he became a U. Taxslayer com login S. Taxslayer com login resident even though the books were published while he was a nonresident alien. Taxslayer com login This royalty income is subject to self-employment tax. Taxslayer com login Reporting self-employment tax. Taxslayer com login   Use Schedule SE (Form 1040) to report and figure your self-employment tax. Taxslayer com login Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. Taxslayer com login Attach Schedule SE to Form 1040 or Form 1040NR. Taxslayer com login Additional Medicare Tax. Taxslayer com login   Self-employed individuals must pay a 0. Taxslayer com login 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. Taxslayer com login   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. Taxslayer com login A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Taxslayer com login   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Taxslayer com login For more information on Additional Medicare Tax, go to IRS. Taxslayer com login gov and enter “Additional Medicare Tax” in the search box. Taxslayer com login Deduction for employer-equivalent portion of self-employment tax. Taxslayer com login   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. Taxslayer com login This deduction is figured on Schedule SE (Form 1040). Taxslayer com login Note. Taxslayer com login No portion of the Additional Medicare Tax is deductible for self-employment tax. Taxslayer com login More information. Taxslayer com login   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. Taxslayer com login International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. Taxslayer com login These agreements are commonly referred to as totalization agreements. Taxslayer com login Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Taxslayer com login The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. Taxslayer com login Agreements are in effect with the following countries. Taxslayer com login Australia. Taxslayer com login Austria. Taxslayer com login Belgium. Taxslayer com login Canada. Taxslayer com login Chile. Taxslayer com login Czech Republic. Taxslayer com login Denmark. Taxslayer com login Finland. Taxslayer com login France. Taxslayer com login Germany. Taxslayer com login Greece. Taxslayer com login Ireland. Taxslayer com login Italy. Taxslayer com login Japan. Taxslayer com login Korea, South. Taxslayer com login Luxembourg. Taxslayer com login The Netherlands. Taxslayer com login Norway. Taxslayer com login Poland. Taxslayer com login Portugal. Taxslayer com login Spain. Taxslayer com login Sweden. Taxslayer com login Switzerland. Taxslayer com login The United Kingdom. Taxslayer com login Agreements with other countries are expected to enter into force in the future. Taxslayer com login Employees. Taxslayer com login   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. Taxslayer com login However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. Taxslayer com login You can get more information on any agreement by contacting the U. Taxslayer com login S. Taxslayer com login Social Security Administration at the address given later. Taxslayer com login If you have access to the Internet, you can get more information at www. Taxslayer com login socialsecurity. Taxslayer com login gov/international. Taxslayer com login   To establish that your pay is subject only to foreign social security taxes and is exempt from U. Taxslayer com login S. Taxslayer com login social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. Taxslayer com login This will usually be the same agency to which you or your employer pays your foreign social security taxes. Taxslayer com login The foreign agency will be able to tell you what information is needed for them to issue the certificate. Taxslayer com login Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. Taxslayer com login S. Taxslayer com login social security taxes. Taxslayer com login Only wages paid on or after the effective date of the agreement can be exempt from U. Taxslayer com login S. Taxslayer com login social security taxes. Taxslayer com login    Some of the countries with which the United States has agreements will not issue certificates of coverage. Taxslayer com login In this case, either you or your employer should request a statement that your wages are not covered by the U. Taxslayer com login S. Taxslayer com login social security system. Taxslayer com login Request the statement from the following address. Taxslayer com login U. Taxslayer com login S. Taxslayer com login Social Security Administration Office of International Programs P. Taxslayer com login O. Taxslayer com login Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. Taxslayer com login   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. Taxslayer com login However, under some agreements, you may be exempt from U. Taxslayer com login S. Taxslayer com login self-employment tax if you temporarily transfer your business activity to or from the United States. Taxslayer com login   If you believe that your self-employment income is subject only to U. Taxslayer com login S. Taxslayer com login self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. Taxslayer com login S. Taxslayer com login Social Security Administration at the address given earlier. Taxslayer com login This certificate will establish your exemption from foreign social security taxes. Taxslayer com login   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. Taxslayer com login S. Taxslayer com login self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. Taxslayer com login If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. Taxslayer com login S. Taxslayer com login social security system. Taxslayer com login Request it from the U. Taxslayer com login S. Taxslayer com login Social Security Administration at the address given earlier. Taxslayer com login Attach a photocopy of either statement to Form 1040 each year you are exempt. Taxslayer com login Also print “Exempt, see attached statement” on the line for self-employment tax. Taxslayer com login Estimated Tax Form 1040-ES (NR) You may have income from which no U. Taxslayer com login S. Taxslayer com login income tax is withheld. Taxslayer com login Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. Taxslayer com login If so, you may have to pay estimated tax. Taxslayer com login Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). Taxslayer com login If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. Taxslayer com login Item (2) does not apply if you did not file a 2013 return. Taxslayer com login A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. Taxslayer com login If you pay by check, make it payable to the "United States Treasury. Taxslayer com login " How to estimate your tax for 2014. Taxslayer com login   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. Taxslayer com login If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. Taxslayer com login Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. Taxslayer com login Note. Taxslayer com login If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). Taxslayer com login When to pay estimated tax. Taxslayer com login   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. Taxslayer com login If you have wages subject to the same withholding rules that apply to U. Taxslayer com login S. Taxslayer com login citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. Taxslayer com login If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. Taxslayer com login   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. Taxslayer com login 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. Taxslayer com login 15, 2014 4th installment Jan. Taxslayer com login 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. Taxslayer com login    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. Taxslayer com login Fiscal year. Taxslayer com login   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. Taxslayer com login If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. Taxslayer com login Changes in income, deductions, or exemptions. Taxslayer com login   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. Taxslayer com login This can happen if you receive additional income or if any of your deductions are reduced or eliminated. Taxslayer com login If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. Taxslayer com login Amended estimated tax. Taxslayer com login   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. Taxslayer com login To do this, see the instructions for Form 1040-ES (NR) and Publication 505. Taxslayer com login Penalty for failure to pay estimated income tax. Taxslayer com login   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. Taxslayer com login These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Taxslayer com login Prev  Up  Next   Home   More Online Publications
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Taxslayer com login 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. Taxslayer com login . Taxslayer com login What is the difference between a resident alien and a nonresident alien for tax purposes? . Taxslayer com login 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? . Taxslayer com login I am a student with an F-1 Visa. Taxslayer com login I was told that I was an exempt individual. Taxslayer com login Does this mean I am exempt from paying U. Taxslayer com login S. Taxslayer com login tax? . Taxslayer com login I am a resident alien. Taxslayer com login Can I claim any treaty benefits? . Taxslayer com login I am a nonresident alien with no dependents. Taxslayer com login I am working temporarily for a U. Taxslayer com login S. Taxslayer com login company. Taxslayer com login What return do I file? . Taxslayer com login I came to the United States on June 30th of last year. Taxslayer com login I have an H-1B Visa. Taxslayer com login What is my tax status, resident alien or nonresident alien? What tax return do I file? . Taxslayer com login When is my Form 1040NR due? . Taxslayer com login My spouse is a nonresident alien. Taxslayer com login Does he need a social security number? . Taxslayer com login I am a nonresident alien. Taxslayer com login Can I file a joint return with my spouse? . Taxslayer com login I have an H-1B Visa and my husband has an F-1 Visa. Taxslayer com login We both lived in the United States all of last year and had income. Taxslayer com login What kind of form should we file? Do we file separate returns or a joint return? . Taxslayer com login Is a dual-resident taxpayer the same as a dual-status taxpayer? . Taxslayer com login I am a nonresident alien and invested money in the U. Taxslayer com login S. Taxslayer com login stock market through a U. Taxslayer com login S. Taxslayer com login brokerage company. Taxslayer com login Are the dividends and the capital gains taxable? If yes, how are they taxed? . Taxslayer com login I am a nonresident alien. Taxslayer com login I receive U. Taxslayer com login S. Taxslayer com login social security benefits. Taxslayer com login Are my benefits taxable? . Taxslayer com login Do I have to pay taxes on my scholarship? . Taxslayer com login I am a nonresident alien. Taxslayer com login Can I claim the standard deduction? . Taxslayer com login I am a dual-status taxpayer. Taxslayer com login Can I claim the standard deduction? . Taxslayer com login I am filing Form 1040NR. Taxslayer com login Can I claim itemized deductions? . Taxslayer com login I am not a U. Taxslayer com login S. Taxslayer com login citizen. Taxslayer com login What exemptions can I claim? . Taxslayer com login What exemptions can I claim as a dual-status taxpayer? . Taxslayer com login I am single with a dependent child. Taxslayer com login I was a dual-status alien in 2013. Taxslayer com login Can I claim the earned income credit on my 2013 tax return? . Taxslayer com login I am a nonresident alien student. Taxslayer com login Can I claim an education credit on my Form 1040NR? . Taxslayer com login I am a nonresident alien, temporarily working in the U. Taxslayer com login S. Taxslayer com login under a J visa. Taxslayer com login Am I subject to social security and Medicare taxes? . Taxslayer com login I am a nonresident alien student. Taxslayer com login Social security taxes were withheld from my pay in error. Taxslayer com login How do I get a refund of these taxes? . Taxslayer com login I am an alien who will be leaving the United States. Taxslayer com login What forms do I have to file before I leave? . Taxslayer com login I filed a Form 1040-C when I left the United States. Taxslayer com login Do I still have to file an annual U. Taxslayer com login S. Taxslayer com login tax return? . Taxslayer com login 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. Taxslayer com login S. Taxslayer com login citizen. Taxslayer com login Aliens are classified as resident aliens and nonresident aliens. Taxslayer com login Resident aliens are taxed on their worldwide income, the same as U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login Nonresident aliens are taxed only on their U. Taxslayer com login S. Taxslayer com login source income and certain foreign source income that is effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Taxslayer com login These are the same rates that apply to U. Taxslayer com login S. Taxslayer com login citizens and residents. Taxslayer com login Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Taxslayer com login The term “exempt individual” does not refer to someone exempt from U. Taxslayer com login S. Taxslayer com login tax. Taxslayer com login 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. Taxslayer com login See chapter 1 . Taxslayer com login Generally, you cannot claim tax treaty benefits as a resident alien. Taxslayer com login However, there are exceptions. Taxslayer com login See Effect of Tax Treaties in chapter 1. Taxslayer com login See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Taxslayer com login You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Taxslayer com login S. Taxslayer com login source income on which tax was not fully paid by the amount withheld. Taxslayer com login You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Taxslayer com login You were a dual-status alien last year. Taxslayer com login 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. Taxslayer com login However, for the part of the year that you were not present in the United States, you are a nonresident. Taxslayer com login File Form 1040. Taxslayer com login Print “Dual-Status Return” across the top. Taxslayer com login Attach a statement showing your U. Taxslayer com login S. Taxslayer com login source income for the part of the year you were a nonresident. Taxslayer com login You may use Form 1040NR as the statement. Taxslayer com login Print “Dual-Status Statement” across the top. Taxslayer com login See First Year of Residency in chapter 1 for rules on determining your residency starting date. Taxslayer com login If you are an employee and you receive wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Taxslayer com login If you file for the 2013 calendar year, your return is due April 15, 2014. Taxslayer com login If you are not an employee who receives wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Taxslayer com login For the 2013 calendar year, file your return by June 16, 2014. Taxslayer com login For more information on when and where to file, see chapter 7 . Taxslayer com login A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Taxslayer com login If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Taxslayer com login If you are a U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Taxslayer com login See Identification Number in chapter 5 for more information. Taxslayer com login Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Taxslayer com login However, nonresident aliens married to U. Taxslayer com login S. Taxslayer com login citizens or residents can choose to be treated as U. Taxslayer com login S. Taxslayer com login residents and file joint returns. Taxslayer com login For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login Assuming both of you had these visas for all of last year, you are a resident alien. Taxslayer com login Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Taxslayer com login 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. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Taxslayer com login Your husband must file Form 1040NR or 1040NR-EZ. Taxslayer com login No. Taxslayer com login A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Taxslayer com login See Effect of Tax Treaties in chapter 1. Taxslayer com login You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Taxslayer com login See chapter 6 . Taxslayer com login The following rules apply if the dividends and capital gains are not effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Taxslayer com login See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Taxslayer com login Dividends are generally taxed at a 30% (or lower treaty) rate. Taxslayer com login The brokerage company or payor of the dividends should withhold this tax at source. Taxslayer com login If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Taxslayer com login If the capital gains and dividends are effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business, they are taxed according to the same rules and at the same rates that apply to U. Taxslayer com login S. Taxslayer com login citizens and residents. Taxslayer com login If you are a nonresident alien, 85% of any U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login See The 30% Tax in chapter 4. Taxslayer com login If you are a nonresident alien and the scholarship is not from U. Taxslayer com login S. Taxslayer com login sources, it is not subject to U. Taxslayer com login S. Taxslayer com login tax. Taxslayer com login See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Taxslayer com login S. Taxslayer com login sources. Taxslayer com login If your scholarship is from U. Taxslayer com login S. Taxslayer com login sources or you are a resident alien, your scholarship is subject to U. Taxslayer com login S. Taxslayer com login tax according to the following rules. Taxslayer com login 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. Taxslayer com login However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Taxslayer com login See Scholarships and Fellowship Grants in chapter 3 for more information. Taxslayer com login If you are not a candidate for a degree, your scholarship is taxable. Taxslayer com login Nonresident aliens cannot claim the standard deduction. Taxslayer com login However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Taxslayer com login You cannot claim the standard deduction allowed on Form 1040. Taxslayer com login However, you can itemize any allowable deductions. Taxslayer com login Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Taxslayer com login However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login See Itemized Deductions in chapter 5. Taxslayer com login Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Taxslayer com login S. Taxslayer com login tax return. Taxslayer com login There are special rules for residents of Mexico, Canada, and South Korea; for U. Taxslayer com login S. Taxslayer com login nationals; and for students and business apprentices from India. Taxslayer com login See Exemptions in chapter 5. Taxslayer com login As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Taxslayer com login 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. Taxslayer com login 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. Taxslayer com login You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Taxslayer com login If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Taxslayer com login See chapter 6 for more information on dual-status aliens. Taxslayer com login If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Taxslayer com login However, if you are married and choose to file a joint return with a U. Taxslayer com login S. Taxslayer com login citizen or resident spouse, you may be eligible for these credits. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login 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. Taxslayer com login See Social Security and Medicare Taxes in chapter 8. Taxslayer com login 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. Taxslayer com login 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. Taxslayer com login Do not use Form 843 to request a refund of Additional Medicare Tax. Taxslayer com login See Refund of Taxes Withheld in Error in chapter 8. Taxslayer com login Before leaving the United States, aliens generally must obtain a certificate of compliance. Taxslayer com login This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Taxslayer com login You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Taxslayer com login These forms are discussed in chapter 11. Taxslayer com login Form 1040-C is not an annual U. Taxslayer com login S. Taxslayer com login income tax return. Taxslayer com login If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Taxslayer com login Chapters 5 and 7 discuss filing an annual U. Taxslayer com login S. Taxslayer com login income tax return. Taxslayer com login . Taxslayer com login 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. Taxslayer com login These are the same rates that apply to U. Taxslayer com login S. Taxslayer com login citizens and residents. Taxslayer com login Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Taxslayer com login The term “exempt individual” does not refer to someone exempt from U. Taxslayer com login S. Taxslayer com login tax. Taxslayer com login 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. Taxslayer com login See chapter 1 . Taxslayer com login Generally, you cannot claim tax treaty benefits as a resident alien. Taxslayer com login However, there are exceptions. Taxslayer com login See Effect of Tax Treaties in chapter 1. Taxslayer com login See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Taxslayer com login You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Taxslayer com login S. Taxslayer com login source income on which tax was not fully paid by the amount withheld. Taxslayer com login You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Taxslayer com login You were a dual-status alien last year. Taxslayer com login 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. Taxslayer com login However, for the part of the year that you were not present in the United States, you are a nonresident. Taxslayer com login File Form 1040. Taxslayer com login Print “Dual-Status Return” across the top. Taxslayer com login Attach a statement showing your U. Taxslayer com login S. Taxslayer com login source income for the part of the year you were a nonresident. Taxslayer com login You may use Form 1040NR as the statement. Taxslayer com login Print “Dual-Status Statement” across the top. Taxslayer com login See First Year of Residency in chapter 1 for rules on determining your residency starting date. Taxslayer com login If you are an employee and you receive wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Taxslayer com login If you file for the 2013 calendar year, your return is due April 15, 2014. Taxslayer com login If you are not an employee who receives wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Taxslayer com login For the 2013 calendar year, file your return by June 16, 2014. Taxslayer com login For more information on when and where to file, see chapter 7 . Taxslayer com login A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Taxslayer com login If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Taxslayer com login If you are a U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Taxslayer com login See Identification Number in chapter 5 for more information. Taxslayer com login Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Taxslayer com login However, nonresident aliens married to U. Taxslayer com login S. Taxslayer com login citizens or residents can choose to be treated as U. Taxslayer com login S. Taxslayer com login residents and file joint returns. Taxslayer com login For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login Assuming both of you had these visas for all of last year, you are a resident alien. Taxslayer com login Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Taxslayer com login 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. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Taxslayer com login Your husband must file Form 1040NR or 1040NR-EZ. Taxslayer com login No. Taxslayer com login A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Taxslayer com login See Effect of Tax Treaties in chapter 1. Taxslayer com login You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Taxslayer com login See chapter 6 . Taxslayer com login The following rules apply if the dividends and capital gains are not effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Taxslayer com login See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Taxslayer com login Dividends are generally taxed at a 30% (or lower treaty) rate. Taxslayer com login The brokerage company or payor of the dividends should withhold this tax at source. Taxslayer com login If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Taxslayer com login If the capital gains and dividends are effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business, they are taxed according to the same rules and at the same rates that apply to U. Taxslayer com login S. Taxslayer com login citizens and residents. Taxslayer com login If you are a nonresident alien, 85% of any U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login See The 30% Tax in chapter 4. Taxslayer com login If you are a nonresident alien and the scholarship is not from U. Taxslayer com login S. Taxslayer com login sources, it is not subject to U. Taxslayer com login S. Taxslayer com login tax. Taxslayer com login See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Taxslayer com login S. Taxslayer com login sources. Taxslayer com login If your scholarship is from U. Taxslayer com login S. Taxslayer com login sources or you are a resident alien, your scholarship is subject to U. Taxslayer com login S. Taxslayer com login tax according to the following rules. Taxslayer com login 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. Taxslayer com login However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Taxslayer com login See Scholarships and Fellowship Grants in chapter 3 for more information. Taxslayer com login If you are not a candidate for a degree, your scholarship is taxable. Taxslayer com login Nonresident aliens cannot claim the standard deduction. Taxslayer com login However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Taxslayer com login You cannot claim the standard deduction allowed on Form 1040. Taxslayer com login However, you can itemize any allowable deductions. Taxslayer com login Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Taxslayer com login However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login See Itemized Deductions in chapter 5. Taxslayer com login Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Taxslayer com login S. Taxslayer com login tax return. Taxslayer com login There are special rules for residents of Mexico, Canada, and South Korea; for U. Taxslayer com login S. Taxslayer com login nationals; and for students and business apprentices from India. Taxslayer com login See Exemptions in chapter 5. Taxslayer com login As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Taxslayer com login 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. Taxslayer com login 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. Taxslayer com login You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Taxslayer com login If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Taxslayer com login See chapter 6 for more information on dual-status aliens. Taxslayer com login If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Taxslayer com login However, if you are married and choose to file a joint return with a U. Taxslayer com login S. Taxslayer com login citizen or resident spouse, you may be eligible for these credits. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login 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. Taxslayer com login See Social Security and Medicare Taxes in chapter 8. Taxslayer com login 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. Taxslayer com login 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. Taxslayer com login Do not use Form 843 to request a refund of Additional Medicare Tax. Taxslayer com login See Refund of Taxes Withheld in Error in chapter 8. Taxslayer com login Before leaving the United States, aliens generally must obtain a certificate of compliance. Taxslayer com login This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Taxslayer com login You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Taxslayer com login These forms are discussed in chapter 11. Taxslayer com login Form 1040-C is not an annual U. Taxslayer com login S. Taxslayer com login income tax return. Taxslayer com login If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Taxslayer com login Chapters 5 and 7 discuss filing an annual U. Taxslayer com login S. Taxslayer com login income tax return. Taxslayer com login . Taxslayer com login I am a student with an F-1 Visa. Taxslayer com login I was told that I was an exempt individual. Taxslayer com login Does this mean I am exempt from paying U. Taxslayer com login S. Taxslayer com login tax? The term “exempt individual” does not refer to someone exempt from U. Taxslayer com login S. Taxslayer com login tax. Taxslayer com login 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. Taxslayer com login See chapter 1 . Taxslayer com login Generally, you cannot claim tax treaty benefits as a resident alien. Taxslayer com login However, there are exceptions. Taxslayer com login See Effect of Tax Treaties in chapter 1. Taxslayer com login See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Taxslayer com login You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Taxslayer com login S. Taxslayer com login source income on which tax was not fully paid by the amount withheld. Taxslayer com login You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Taxslayer com login You were a dual-status alien last year. Taxslayer com login 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. Taxslayer com login However, for the part of the year that you were not present in the United States, you are a nonresident. Taxslayer com login File Form 1040. Taxslayer com login Print “Dual-Status Return” across the top. Taxslayer com login Attach a statement showing your U. Taxslayer com login S. Taxslayer com login source income for the part of the year you were a nonresident. Taxslayer com login You may use Form 1040NR as the statement. Taxslayer com login Print “Dual-Status Statement” across the top. Taxslayer com login See First Year of Residency in chapter 1 for rules on determining your residency starting date. Taxslayer com login If you are an employee and you receive wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Taxslayer com login If you file for the 2013 calendar year, your return is due April 15, 2014. Taxslayer com login If you are not an employee who receives wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Taxslayer com login For the 2013 calendar year, file your return by June 16, 2014. Taxslayer com login For more information on when and where to file, see chapter 7 . Taxslayer com login A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Taxslayer com login If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Taxslayer com login If you are a U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Taxslayer com login See Identification Number in chapter 5 for more information. Taxslayer com login Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Taxslayer com login However, nonresident aliens married to U. Taxslayer com login S. Taxslayer com login citizens or residents can choose to be treated as U. Taxslayer com login S. Taxslayer com login residents and file joint returns. Taxslayer com login For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login Assuming both of you had these visas for all of last year, you are a resident alien. Taxslayer com login Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Taxslayer com login 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. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Taxslayer com login Your husband must file Form 1040NR or 1040NR-EZ. Taxslayer com login No. Taxslayer com login A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Taxslayer com login See Effect of Tax Treaties in chapter 1. Taxslayer com login You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Taxslayer com login See chapter 6 . Taxslayer com login The following rules apply if the dividends and capital gains are not effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Taxslayer com login See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Taxslayer com login Dividends are generally taxed at a 30% (or lower treaty) rate. Taxslayer com login The brokerage company or payor of the dividends should withhold this tax at source. Taxslayer com login If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Taxslayer com login If the capital gains and dividends are effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business, they are taxed according to the same rules and at the same rates that apply to U. Taxslayer com login S. Taxslayer com login citizens and residents. Taxslayer com login If you are a nonresident alien, 85% of any U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login See The 30% Tax in chapter 4. Taxslayer com login If you are a nonresident alien and the scholarship is not from U. Taxslayer com login S. Taxslayer com login sources, it is not subject to U. Taxslayer com login S. Taxslayer com login tax. Taxslayer com login See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Taxslayer com login S. Taxslayer com login sources. Taxslayer com login If your scholarship is from U. Taxslayer com login S. Taxslayer com login sources or you are a resident alien, your scholarship is subject to U. Taxslayer com login S. Taxslayer com login tax according to the following rules. Taxslayer com login 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. Taxslayer com login However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Taxslayer com login See Scholarships and Fellowship Grants in chapter 3 for more information. Taxslayer com login If you are not a candidate for a degree, your scholarship is taxable. Taxslayer com login Nonresident aliens cannot claim the standard deduction. Taxslayer com login However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Taxslayer com login You cannot claim the standard deduction allowed on Form 1040. Taxslayer com login However, you can itemize any allowable deductions. Taxslayer com login Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Taxslayer com login However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login See Itemized Deductions in chapter 5. Taxslayer com login Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Taxslayer com login S. Taxslayer com login tax return. Taxslayer com login There are special rules for residents of Mexico, Canada, and South Korea; for U. Taxslayer com login S. Taxslayer com login nationals; and for students and business apprentices from India. Taxslayer com login See Exemptions in chapter 5. Taxslayer com login As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Taxslayer com login 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. Taxslayer com login 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. Taxslayer com login You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Taxslayer com login If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Taxslayer com login See chapter 6 for more information on dual-status aliens. Taxslayer com login If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Taxslayer com login However, if you are married and choose to file a joint return with a U. Taxslayer com login S. Taxslayer com login citizen or resident spouse, you may be eligible for these credits. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login 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. Taxslayer com login See Social Security and Medicare Taxes in chapter 8. Taxslayer com login 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. Taxslayer com login 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. Taxslayer com login Do not use Form 843 to request a refund of Additional Medicare Tax. Taxslayer com login See Refund of Taxes Withheld in Error in chapter 8. Taxslayer com login Before leaving the United States, aliens generally must obtain a certificate of compliance. Taxslayer com login This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Taxslayer com login You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Taxslayer com login These forms are discussed in chapter 11. Taxslayer com login Form 1040-C is not an annual U. Taxslayer com login S. Taxslayer com login income tax return. Taxslayer com login If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Taxslayer com login Chapters 5 and 7 discuss filing an annual U. Taxslayer com login S. Taxslayer com login income tax return. Taxslayer com login . Taxslayer com login I am a resident alien. Taxslayer com login Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. Taxslayer com login However, there are exceptions. Taxslayer com login See Effect of Tax Treaties in chapter 1. Taxslayer com login See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9. Taxslayer com login You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U. Taxslayer com login S. Taxslayer com login source income on which tax was not fully paid by the amount withheld. Taxslayer com login You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Taxslayer com login You were a dual-status alien last year. Taxslayer com login 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. Taxslayer com login However, for the part of the year that you were not present in the United States, you are a nonresident. Taxslayer com login File Form 1040. Taxslayer com login Print “Dual-Status Return” across the top. Taxslayer com login Attach a statement showing your U. Taxslayer com login S. Taxslayer com login source income for the part of the year you were a nonresident. Taxslayer com login You may use Form 1040NR as the statement. Taxslayer com login Print “Dual-Status Statement” across the top. Taxslayer com login See First Year of Residency in chapter 1 for rules on determining your residency starting date. Taxslayer com login If you are an employee and you receive wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Taxslayer com login If you file for the 2013 calendar year, your return is due April 15, 2014. Taxslayer com login If you are not an employee who receives wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Taxslayer com login For the 2013 calendar year, file your return by June 16, 2014. Taxslayer com login For more information on when and where to file, see chapter 7 . Taxslayer com login A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Taxslayer com login If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Taxslayer com login If you are a U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Taxslayer com login See Identification Number in chapter 5 for more information. Taxslayer com login Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Taxslayer com login However, nonresident aliens married to U. Taxslayer com login S. Taxslayer com login citizens or residents can choose to be treated as U. Taxslayer com login S. Taxslayer com login residents and file joint returns. Taxslayer com login For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login Assuming both of you had these visas for all of last year, you are a resident alien. Taxslayer com login Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Taxslayer com login 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. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Taxslayer com login Your husband must file Form 1040NR or 1040NR-EZ. Taxslayer com login No. Taxslayer com login A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Taxslayer com login See Effect of Tax Treaties in chapter 1. Taxslayer com login You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Taxslayer com login See chapter 6 . Taxslayer com login The following rules apply if the dividends and capital gains are not effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Taxslayer com login See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Taxslayer com login Dividends are generally taxed at a 30% (or lower treaty) rate. Taxslayer com login The brokerage company or payor of the dividends should withhold this tax at source. Taxslayer com login If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Taxslayer com login If the capital gains and dividends are effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business, they are taxed according to the same rules and at the same rates that apply to U. Taxslayer com login S. Taxslayer com login citizens and residents. Taxslayer com login If you are a nonresident alien, 85% of any U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login See The 30% Tax in chapter 4. Taxslayer com login If you are a nonresident alien and the scholarship is not from U. Taxslayer com login S. Taxslayer com login sources, it is not subject to U. Taxslayer com login S. Taxslayer com login tax. Taxslayer com login See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Taxslayer com login S. Taxslayer com login sources. Taxslayer com login If your scholarship is from U. Taxslayer com login S. Taxslayer com login sources or you are a resident alien, your scholarship is subject to U. Taxslayer com login S. Taxslayer com login tax according to the following rules. Taxslayer com login 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. Taxslayer com login However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Taxslayer com login See Scholarships and Fellowship Grants in chapter 3 for more information. Taxslayer com login If you are not a candidate for a degree, your scholarship is taxable. Taxslayer com login Nonresident aliens cannot claim the standard deduction. Taxslayer com login However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Taxslayer com login You cannot claim the standard deduction allowed on Form 1040. Taxslayer com login However, you can itemize any allowable deductions. Taxslayer com login Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Taxslayer com login However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login See Itemized Deductions in chapter 5. Taxslayer com login Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Taxslayer com login S. Taxslayer com login tax return. Taxslayer com login There are special rules for residents of Mexico, Canada, and South Korea; for U. Taxslayer com login S. Taxslayer com login nationals; and for students and business apprentices from India. Taxslayer com login See Exemptions in chapter 5. Taxslayer com login As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Taxslayer com login 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. Taxslayer com login 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. Taxslayer com login You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Taxslayer com login If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Taxslayer com login See chapter 6 for more information on dual-status aliens. Taxslayer com login If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Taxslayer com login However, if you are married and choose to file a joint return with a U. Taxslayer com login S. Taxslayer com login citizen or resident spouse, you may be eligible for these credits. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login 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. Taxslayer com login See Social Security and Medicare Taxes in chapter 8. Taxslayer com login 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. Taxslayer com login 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. Taxslayer com login Do not use Form 843 to request a refund of Additional Medicare Tax. Taxslayer com login See Refund of Taxes Withheld in Error in chapter 8. Taxslayer com login Before leaving the United States, aliens generally must obtain a certificate of compliance. Taxslayer com login This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Taxslayer com login You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Taxslayer com login These forms are discussed in chapter 11. Taxslayer com login Form 1040-C is not an annual U. Taxslayer com login S. Taxslayer com login income tax return. Taxslayer com login If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Taxslayer com login Chapters 5 and 7 discuss filing an annual U. Taxslayer com login S. Taxslayer com login income tax return. Taxslayer com login . Taxslayer com login I am a nonresident alien with no dependents. Taxslayer com login I am working temporarily for a U. Taxslayer com login S. Taxslayer com login company. Taxslayer com login 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. Taxslayer com login S. Taxslayer com login source income on which tax was not fully paid by the amount withheld. Taxslayer com login You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7. Taxslayer com login You were a dual-status alien last year. Taxslayer com login 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. Taxslayer com login However, for the part of the year that you were not present in the United States, you are a nonresident. Taxslayer com login File Form 1040. Taxslayer com login Print “Dual-Status Return” across the top. Taxslayer com login Attach a statement showing your U. Taxslayer com login S. Taxslayer com login source income for the part of the year you were a nonresident. Taxslayer com login You may use Form 1040NR as the statement. Taxslayer com login Print “Dual-Status Statement” across the top. Taxslayer com login See First Year of Residency in chapter 1 for rules on determining your residency starting date. Taxslayer com login If you are an employee and you receive wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Taxslayer com login If you file for the 2013 calendar year, your return is due April 15, 2014. Taxslayer com login If you are not an employee who receives wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Taxslayer com login For the 2013 calendar year, file your return by June 16, 2014. Taxslayer com login For more information on when and where to file, see chapter 7 . Taxslayer com login A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Taxslayer com login If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Taxslayer com login If you are a U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Taxslayer com login See Identification Number in chapter 5 for more information. Taxslayer com login Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Taxslayer com login However, nonresident aliens married to U. Taxslayer com login S. Taxslayer com login citizens or residents can choose to be treated as U. Taxslayer com login S. Taxslayer com login residents and file joint returns. Taxslayer com login For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login Assuming both of you had these visas for all of last year, you are a resident alien. Taxslayer com login Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Taxslayer com login 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. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Taxslayer com login Your husband must file Form 1040NR or 1040NR-EZ. Taxslayer com login No. Taxslayer com login A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Taxslayer com login See Effect of Tax Treaties in chapter 1. Taxslayer com login You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Taxslayer com login See chapter 6 . Taxslayer com login The following rules apply if the dividends and capital gains are not effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Taxslayer com login See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Taxslayer com login Dividends are generally taxed at a 30% (or lower treaty) rate. Taxslayer com login The brokerage company or payor of the dividends should withhold this tax at source. Taxslayer com login If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Taxslayer com login If the capital gains and dividends are effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business, they are taxed according to the same rules and at the same rates that apply to U. Taxslayer com login S. Taxslayer com login citizens and residents. Taxslayer com login If you are a nonresident alien, 85% of any U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login See The 30% Tax in chapter 4. Taxslayer com login If you are a nonresident alien and the scholarship is not from U. Taxslayer com login S. Taxslayer com login sources, it is not subject to U. Taxslayer com login S. Taxslayer com login tax. Taxslayer com login See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Taxslayer com login S. Taxslayer com login sources. Taxslayer com login If your scholarship is from U. Taxslayer com login S. Taxslayer com login sources or you are a resident alien, your scholarship is subject to U. Taxslayer com login S. Taxslayer com login tax according to the following rules. Taxslayer com login 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. Taxslayer com login However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Taxslayer com login See Scholarships and Fellowship Grants in chapter 3 for more information. Taxslayer com login If you are not a candidate for a degree, your scholarship is taxable. Taxslayer com login Nonresident aliens cannot claim the standard deduction. Taxslayer com login However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Taxslayer com login You cannot claim the standard deduction allowed on Form 1040. Taxslayer com login However, you can itemize any allowable deductions. Taxslayer com login Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Taxslayer com login However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login See Itemized Deductions in chapter 5. Taxslayer com login Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Taxslayer com login S. Taxslayer com login tax return. Taxslayer com login There are special rules for residents of Mexico, Canada, and South Korea; for U. Taxslayer com login S. Taxslayer com login nationals; and for students and business apprentices from India. Taxslayer com login See Exemptions in chapter 5. Taxslayer com login As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Taxslayer com login 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. Taxslayer com login 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. Taxslayer com login You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Taxslayer com login If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Taxslayer com login See chapter 6 for more information on dual-status aliens. Taxslayer com login If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Taxslayer com login However, if you are married and choose to file a joint return with a U. Taxslayer com login S. Taxslayer com login citizen or resident spouse, you may be eligible for these credits. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login 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. Taxslayer com login See Social Security and Medicare Taxes in chapter 8. Taxslayer com login 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. Taxslayer com login 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. Taxslayer com login Do not use Form 843 to request a refund of Additional Medicare Tax. Taxslayer com login See Refund of Taxes Withheld in Error in chapter 8. Taxslayer com login Before leaving the United States, aliens generally must obtain a certificate of compliance. Taxslayer com login This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Taxslayer com login You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Taxslayer com login These forms are discussed in chapter 11. Taxslayer com login Form 1040-C is not an annual U. Taxslayer com login S. Taxslayer com login income tax return. Taxslayer com login If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Taxslayer com login Chapters 5 and 7 discuss filing an annual U. Taxslayer com login S. Taxslayer com login income tax return. Taxslayer com login . Taxslayer com login I came to the United States on June 30th of last year. Taxslayer com login I have an H-1B Visa. Taxslayer com login What is my tax status, resident alien or nonresident alien? What tax return do I file? You were a dual-status alien last year. Taxslayer com login 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. Taxslayer com login However, for the part of the year that you were not present in the United States, you are a nonresident. Taxslayer com login File Form 1040. Taxslayer com login Print “Dual-Status Return” across the top. Taxslayer com login Attach a statement showing your U. Taxslayer com login S. Taxslayer com login source income for the part of the year you were a nonresident. Taxslayer com login You may use Form 1040NR as the statement. Taxslayer com login Print “Dual-Status Statement” across the top. Taxslayer com login See First Year of Residency in chapter 1 for rules on determining your residency starting date. Taxslayer com login If you are an employee and you receive wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Taxslayer com login If you file for the 2013 calendar year, your return is due April 15, 2014. Taxslayer com login If you are not an employee who receives wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Taxslayer com login For the 2013 calendar year, file your return by June 16, 2014. Taxslayer com login For more information on when and where to file, see chapter 7 . Taxslayer com login A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Taxslayer com login If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Taxslayer com login If you are a U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Taxslayer com login See Identification Number in chapter 5 for more information. Taxslayer com login Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Taxslayer com login However, nonresident aliens married to U. Taxslayer com login S. Taxslayer com login citizens or residents can choose to be treated as U. Taxslayer com login S. Taxslayer com login residents and file joint returns. Taxslayer com login For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login Assuming both of you had these visas for all of last year, you are a resident alien. Taxslayer com login Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Taxslayer com login 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. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Taxslayer com login Your husband must file Form 1040NR or 1040NR-EZ. Taxslayer com login No. Taxslayer com login A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Taxslayer com login See Effect of Tax Treaties in chapter 1. Taxslayer com login You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Taxslayer com login See chapter 6 . Taxslayer com login The following rules apply if the dividends and capital gains are not effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Taxslayer com login See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Taxslayer com login Dividends are generally taxed at a 30% (or lower treaty) rate. Taxslayer com login The brokerage company or payor of the dividends should withhold this tax at source. Taxslayer com login If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Taxslayer com login If the capital gains and dividends are effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business, they are taxed according to the same rules and at the same rates that apply to U. Taxslayer com login S. Taxslayer com login citizens and residents. Taxslayer com login If you are a nonresident alien, 85% of any U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login See The 30% Tax in chapter 4. Taxslayer com login If you are a nonresident alien and the scholarship is not from U. Taxslayer com login S. Taxslayer com login sources, it is not subject to U. Taxslayer com login S. Taxslayer com login tax. Taxslayer com login See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Taxslayer com login S. Taxslayer com login sources. Taxslayer com login If your scholarship is from U. Taxslayer com login S. Taxslayer com login sources or you are a resident alien, your scholarship is subject to U. Taxslayer com login S. Taxslayer com login tax according to the following rules. Taxslayer com login 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. Taxslayer com login However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Taxslayer com login See Scholarships and Fellowship Grants in chapter 3 for more information. Taxslayer com login If you are not a candidate for a degree, your scholarship is taxable. Taxslayer com login Nonresident aliens cannot claim the standard deduction. Taxslayer com login However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Taxslayer com login You cannot claim the standard deduction allowed on Form 1040. Taxslayer com login However, you can itemize any allowable deductions. Taxslayer com login Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Taxslayer com login However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login See Itemized Deductions in chapter 5. Taxslayer com login Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Taxslayer com login S. Taxslayer com login tax return. Taxslayer com login There are special rules for residents of Mexico, Canada, and South Korea; for U. Taxslayer com login S. Taxslayer com login nationals; and for students and business apprentices from India. Taxslayer com login See Exemptions in chapter 5. Taxslayer com login As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Taxslayer com login 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. Taxslayer com login 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. Taxslayer com login You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Taxslayer com login If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Taxslayer com login See chapter 6 for more information on dual-status aliens. Taxslayer com login If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Taxslayer com login However, if you are married and choose to file a joint return with a U. Taxslayer com login S. Taxslayer com login citizen or resident spouse, you may be eligible for these credits. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login 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. Taxslayer com login See Social Security and Medicare Taxes in chapter 8. Taxslayer com login 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. Taxslayer com login 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. Taxslayer com login Do not use Form 843 to request a refund of Additional Medicare Tax. Taxslayer com login See Refund of Taxes Withheld in Error in chapter 8. Taxslayer com login Before leaving the United States, aliens generally must obtain a certificate of compliance. Taxslayer com login This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Taxslayer com login You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Taxslayer com login These forms are discussed in chapter 11. Taxslayer com login Form 1040-C is not an annual U. Taxslayer com login S. Taxslayer com login income tax return. Taxslayer com login If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Taxslayer com login Chapters 5 and 7 discuss filing an annual U. Taxslayer com login S. Taxslayer com login income tax return. Taxslayer com login . Taxslayer com login When is my Form 1040NR due? If you are an employee and you receive wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. Taxslayer com login If you file for the 2013 calendar year, your return is due April 15, 2014. Taxslayer com login If you are not an employee who receives wages subject to U. Taxslayer com login S. Taxslayer com login income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Taxslayer com login For the 2013 calendar year, file your return by June 16, 2014. Taxslayer com login For more information on when and where to file, see chapter 7 . Taxslayer com login A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. Taxslayer com login If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN). Taxslayer com login If you are a U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN. Taxslayer com login See Identification Number in chapter 5 for more information. Taxslayer com login Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year. Taxslayer com login However, nonresident aliens married to U. Taxslayer com login S. Taxslayer com login citizens or residents can choose to be treated as U. Taxslayer com login S. Taxslayer com login residents and file joint returns. Taxslayer com login For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login Assuming both of you had these visas for all of last year, you are a resident alien. Taxslayer com login Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. Taxslayer com login 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. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Taxslayer com login Your husband must file Form 1040NR or 1040NR-EZ. Taxslayer com login No. Taxslayer com login A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Taxslayer com login See Effect of Tax Treaties in chapter 1. Taxslayer com login You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. Taxslayer com login See chapter 6 . Taxslayer com login The following rules apply if the dividends and capital gains are not effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. Taxslayer com login See Sales or Exchanges of Capital Assets in chapter 4 for more information and exceptions. Taxslayer com login Dividends are generally taxed at a 30% (or lower treaty) rate. Taxslayer com login The brokerage company or payor of the dividends should withhold this tax at source. Taxslayer com login If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax due. Taxslayer com login If the capital gains and dividends are effectively connected with a U. Taxslayer com login S. Taxslayer com login trade or business, they are taxed according to the same rules and at the same rates that apply to U. Taxslayer com login S. Taxslayer com login citizens and residents. Taxslayer com login If you are a nonresident alien, 85% of any U. Taxslayer com login S. Taxslayer com login 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. Taxslayer com login See The 30% Tax in chapter 4. Taxslayer com login If you are a nonresident alien and the scholarship is not from U. Taxslayer com login S. Taxslayer com login sources, it is not subject to U. Taxslayer com login S. Taxslayer com login tax. Taxslayer com login See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U. Taxslayer com login S. Taxslayer com login sources. Taxslayer com login If your scholarship is from U. Taxslayer com login S. Taxslayer com login sources or you are a resident alien, your scholarship is subject to U. Taxslayer com login S. Taxslayer com login tax according to the following rules. Taxslayer com login 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. Taxslayer com login However, the part of the scholarship you use to pay for other expenses, such as room and board, is taxable. Taxslayer com login See Scholarships and Fellowship Grants in chapter 3 for more information. Taxslayer com login If you are not a candidate for a degree, your scholarship is taxable. Taxslayer com login Nonresident aliens cannot claim the standard deduction. Taxslayer com login However, see Students and business apprentices from India , under Itemized Deductions in chapter 5 for an exception. Taxslayer com login You cannot claim the standard deduction allowed on Form 1040. Taxslayer com login However, you can itemize any allowable deductions. Taxslayer com login Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. Taxslayer com login However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. Taxslayer com login S. Taxslayer com login trade or business. Taxslayer com login See Itemized Deductions in chapter 5. Taxslayer com login Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. Taxslayer com login S. Taxslayer com login citizens. Taxslayer com login However, nonresident aliens generally can claim only a personal exemption for themselves on their U. Taxslayer com login S. Taxslayer com login tax return. Taxslayer com login There are special rules for residents of Mexico, Canada, and South Korea; for U. Taxslayer com login S. Taxslayer com login nationals; and for students and business apprentices from India. Taxslayer com login See Exemptions in chapter 5. Taxslayer com login As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Taxslayer com login 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. Taxslayer com login 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. Taxslayer com login You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Taxslayer com login If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. Taxslayer com login See chapter 6 for more information on dual-status aliens. Taxslayer com login If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. Taxslayer com login However, if you are married and choose to file a joint return with a U. Taxslayer com login S. Taxslayer com login citizen or resident spouse, you may be eligible for these credits. Taxslayer com login See Nonresident Spouse Treated as a Resident in chapter 1. Taxslayer com login 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