U.S., if you earn over a certain amount of money, you must pay taxes
on your income. Both the federal government and the states require
that you file annual income tax returns detailing your income for
that year, and enclose any payment due. The
Internal Revenue Service,
or IRS, is the government agency charged with collecting federal taxes.
if you do not owe taxes, you may still have to file a return.
you have had regular taxes taken out of your weekly paycheck, you
might be issued a tax refund.
must pay federal and state taxes on any income earned in the U.S.
gross income exceeds a minimum amount determined by your age, marital
status and whether you are the head of a household. See IRS
filing requirements (Pub. 501) for more information.
status as a U.S. citizen, resident
or non-resident alien meets IRS requirements for filing
status as an alien -- resident, nonresident, or dual-status --determines
whether and how you must file an income tax return.
aliens generally are taxed on their worldwide income, the same
as U.S. citizens.
aliens are taxed only on their income from sources within the
United States and on certain income connected with the conduct of
a trade or business in the United States.
I a resident alien or a non-resident alien? Find
income is not connected with a U.S. trade or business, non-resident
aliens may be subject to a flat 30% tax or a lower treaty tax, as
long as they are residents of a country with a tax treaty with
the U.S. Citizens of certain countries ("tax treaty countries")
are taxed on certain types of U.S. income at a lower rate or are exempt
from taxation entirely.
to File your Taxes:
filing can be complicated. If you are filing for the first time,
we suggest you consult with an accountant or a volunteer in your city
or town to help you file. These individuals can help you with questions
about your filing status, deductions and exemptions.
Taxpayer Assistance: Consult your local library to learn about
tax volunteers, or click here for free programs:
Filing: Normally a full-time employee will be asked to fill out
a W-4 form before he or she begins employment. With these forms the
employee indicates how many exemptions they will take. The more exemptions,
the less tax that will be automatically withheld by the employer.
calculate your withholding, click here.
The tax year for an individual runs from January 1 thru December
you may still take deductions (e.g. making a contribution to a tax-deferred
retirement account) through April 15. Consult with a tax professional
or a tax website like Quicken.com
if you have questions.
The deadline to file your tax returns is April 15 of the following
you are unable to meet this deadline, you may file a four-month extension.
However, you will still pay interest and penalties for each month
you are late in filing.
you are a full-time employee:
Filing: If you are a contract worker, each of your clients should
send you a 1099 form including your income earned from that job from
the preceding year. No income will be withheld; however, it will be
your responsibility to make quarterly estimated tax payments to both
the IRS and your state of residence. You should receive 1099 forms
from each of your clients by February of the following year.
Useful Tax Links:
you will need to in order to file:
Tax Identification Number
(for those who cannot obtain a social security #):
(download in Adobe Acrobat format)
trading and non-resident aliens tax status:
1042, Annual Withholding Tax Return for U.S. Source Income
of Foreign Persons Click
here for form
1042-S, Foreign Person's U.S. Source Income Subject to Withholding
here for form (download instructions
I claim the foreign exclusion or deduction? Take the following
quiz to find out:
Tax in a Dual-Status (resident and non-resident) Year:
form - certificate of foreign status - can exempt you from U.S.
taxes for certain types of U.S. income. See Pub.
515 for more info.
to request a taxpayer advocate: if you have had difficulty resolving
a problem with the IRS, you may elect to enlist the aid of a taxpayer
advocate to help you:
and Fax Form 911