Department of the Treasury
Internal Revenue Service
Instructions for Form
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Section references are to the
than the amount of one personal
exemption ($3,300 for 2006). For more
Internal Revenue Code unless
information, see Notice 2005-77,
What’s New for 2005
2005-46 I.R.B. 951. You can find Notice
Can I Use Form
2005-77 on page 951 of Internal
Hurricane tax relief. Emergency tax
Revenue Bulletin 2005-46 at
relief was enacted as a result of
Hurricanes Katrina, Rita, and Wilma.
You can use Form 1040NR-EZ instead
Personal exemption and itemized
The tax benefits provided by this relief
of Form 1040NR if all 11 of the
deduction phaseouts reduced. The
include the following.
phaseouts of the personal exemptions
Suspended limits for certain personal
1. You do not claim any
and itemized deductions will be
casualty losses and cash contributions.
An additional exemption amount if
2. You cannot be claimed as a
you provided housing for a person
dependent on another person’s U.S.
displaced by Hurricane Katrina.
tax return (such as your parent’s
Election to use your 2004 earned
income to figure your additional child
If you meet the closer connection to a
3. Your only U.S. source income
foreign country exception to the
Increased standard mileage rate for
was from wages, salaries, tips, taxable
substantial presence test, you must file
using your vehicle for volunteer work
refunds of state and local income taxes,
Form 8840. If you exclude days of
related to Hurricane Katrina.
and scholarship or fellowship grants.
presence in the United States for
Special rules for time and support
purposes of the substantial presence
Note. If you had taxable interest or
tests for people who were temporarily
test, you must file Form 8843. This rule
dividend income, you cannot use this
relocated because of Hurricanes
does not apply to
Katrina, Rita, and Wilma.
Special rules for withdrawals and
4. Your taxable income (line 14 of
who exclude days of presence in the
loans from IRAs and other qualified
Form 1040NR-EZ) is less than
United States. Certain dual-resident
taxpayers who claim tax treaty benefits
5. The only adjustments to income
You must use Form 1040NR to claim
must file Form 8833. A dual-resident
you can claim are the exclusion for
any of these benefits.
taxpayer is one who is a resident of
scholarship and fellowship grants or the
For more details on these and other
both the United States and another
student loan interest deduction.
tax benefits related to Hurricanes
country under each country’s tax laws.
6. You do not claim any tax credits.
Katrina, Rita, and Wilma, see Pub.
7. If you were married, you do not
4492, Information for Taxpayers
claim an exemption for your spouse.
Affected by Hurricanes Katrina, Rita,
If you need more information, our free
8. The only itemized deduction you
publications may help you. Pub. 519,
can claim is for state and local income
Residents of Japan. Beginning in
U.S. Tax Guide for Aliens, will be the
2005, single filing status (box 1) is
most important, but the following
generally not available to residents of
publications may also help.
Note. Residents of India who were
Japan who were married, have a child,
students or business apprentices may
Pub. 552 Recordkeeping for Individuals
and did not live with their spouse. This
be able to take the standard deduction
is because the new U.S.-Japan income
Pub. 597 Information on the United
instead of the itemized deduction for
tax treaty, which became effective on
States-Canada Income Tax
state and local income taxes. See the
January 1, 2005, does not allow this
instructions for line 11 on page 6.
filing status. However, if you elect to
have the old U.S.-Japan income tax
Pub. 901 U.S. Tax Treaties
9. This is not an “expatriation
treaty apply in its entirety for 2005, you
return.” See the Instructions for Form
Pub. 910 Guide to Free Tax Services
may be able to claim single filing status
1040NR for more information.
(includes a list of all
on your 2005 Form 1040NR-EZ.
10. The only taxes you owe are:
a. The tax from the Tax Table on
What’s New for 2006
pages 12 through 20.
These free publications and the
New exception from the filing
forms and schedules you will need are
b. The social security and Medicare
requirement for nonresident alien
available on request from the Internal
tax on tip income not reported to your
individuals. Generally, the
Revenue Service. You may download
requirement to file a return has been
them from the IRS website at
11. You do not claim a credit for
eliminated for nonresident aliens who
Also see Taxpayer
excess social security and tier 1 RRTA
earn wages effectively connected with a
Assistance on page 10 for other ways
U.S. trade or business that are less
to get them (as well as information on
Cat. No. 21718P