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Department of the Treasury

Internal Revenue Service

Instructions for Form

1040NR-EZ

U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents

Section references are to the

than the amount of one personal

General Instructions

exemption ($3,300 for 2006). For more

Internal Revenue Code unless

information, see Notice 2005-77,

otherwise noted.

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

1040NR-EZ?

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.

following apply.

•

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.

dependents.

•

reduced by

An additional exemption amount if

2. You cannot be claimed as a

you provided housing for a person

Other Reporting

dependent on another person’s U.S.

displaced by Hurricane Katrina.

•

tax return (such as your parent’s

Election to use your 2004 earned

Requirements

return).

income to figure your additional child

If you meet the closer connection to a

3. Your only U.S. source income

tax credit.

•

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

form.

Katrina, Rita, and Wilma.

•

foreign-government-related individuals

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

retirement plans.

$100,000.

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

Additional Information

claim an exemption for your spouse.

Affected by Hurricanes Katrina, Rita,

If you need more information, our free

and Wilma.

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

taxes.

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

Treaty

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:

publications)

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

employer.

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

tax withheld.

U.S. trade or business that are less

to get them (as well as information on

Cat. No. 21718P

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2005

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