United States Tax - Your Federal Income Tax 2009 For Individuals (P514)

Part One. The Income Tax Return

Chapter 1 Filing Information

Aliens
Nonresident Alien: a nonresident alien is an individual who is not a US citizen or a resident alien.
Resident Alien: a resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year.

Forms to use
Taxable income <> 1000000, File Form 1040A
Taxable income > 100000, File Form 1040.

Chapter 2 Filing Status

Chapter 3 Personal Exemptions and Dependents

Chapter 4 Tax Withholding and Estimated Tax


Substantial Presence Test:

• 31 days during the current calendar year
• 183 days during the current year and the 2 preceing years, counting all the days of the physical presence in the current year, but only 1/3 of the first year, 1/6 of the second year.
  

Documentation
Generally, you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation .

Resident alien. If you are a resident alien for the entire year, you must file a tax return follow-ing the same rules that apply to U.S. citizens.Use the forms discussed in this publication.


Nonresident alien. If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U.S. citizens and resident aliens. See Publication 519 to find out if U.S. income tax laws apply to you and which forms you should file.

Itemize tax?



When to File Your 2009 Return
No extension requested -- April 15, 2010
Automatic extension -- October 15, 2010

Preparing Your Return

1. Get your records together for income and expenses
2. Get the forms, schedules, and publications you need
3. Fill in your return
4. Check your return to make sure it is correct
5. Sign and date your return
6. Attach all required forms and schedules.
   

Form W-2
Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was whithheld during the yar. Include the federal income tax withheld on:

• Line 61 if you file Form 1040
• Line 38 if you file Form 1040A, or
• Line 7 if you file Form 1040EZ

In addtion, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay.

Resident alien. If you are a resident alien for the entire year, you must file a tax return follow-ing the same rules that apply to U.S. citizens.Use the forms discussed in this publication.


Nonresident alien. If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U.S. citizens and resident aliens. See Publication 519 to find out if U.S. income tax laws apply to you and which forms you should file.

Chapter 5 - Wages, Salaries, and Other Earnings

Chapter 6 Tip Income