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receiving IRS assistance in completing

Days you are in the United States for

1040NR-EZ (or Form 1040NR) only if

the forms).

less than 24 hours when you are in

you have income (such as wages,

transit between two places outside the

salaries, tips, etc. or scholarship and

Resident Alien or

United States.

fellowship grants) that is subject to tax

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Days you are in the United States as

under section 871.

Nonresident Alien

a crew member of a foreign vessel.

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When To File

Days you intend, but are unable, to

If you are not a citizen of the United

leave the United States because of a

If you were an employee and received

States, specific rules apply to determine

wages subject to U.S. income tax

medical condition that arose while you

if you are a resident alien or a

were in the United States.

withholding, file Form 1040NR-EZ by

nonresident alien for tax purposes.

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April 17, 2006.

Days you are an exempt individual

Generally, you are considered a

(defined below).

resident alien if you meet either the

If you did not receive wages as an

green card test or the substantial

employee subject to U.S. income tax

Exempt individual. For these

presence test for 2005. (These tests

withholding, file Form 1040NR-EZ by

purposes, an exempt individual is

are explained below.) Even if you do

June 15, 2006.

generally an individual who is a:

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not meet either of these tests, you may

Foreign-government-related

Extension of time to file. If you

be able to choose to be treated as a

individual,

cannot file your return by the due date,

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U.S. resident for part of 2005. See

Teacher or trainee,

you should file Form 4868. You must

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First-Year Choice in Pub. 519 for

Student, or

file Form 4868 by the regular due date

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details.

Professional athlete who is

of the return.

temporarily in the United States to

You are generally considered a

If you did not receive wages as an

compete in a charitable sports event.

nonresident alien for the year if you are

employee subject to U.S. income tax

not a U.S. resident under either of

withholding, and your return is due

these tests. However, even if you are a

June 15, 2006, enter

Note. Alien individuals with “Q” visas

U.S. resident under one of these tests,

are treated as either students, teachers,

“1040NR-EZ-No Withholding” in the left

you may still be considered a

margin of Form 4868.

or trainees and, as such, are exempt

nonresident alien if you qualify as a

individuals for purposes of the

Note. Form 4868 does not extend the

resident of a treaty country within the

substantial presence test if they

time to pay your income tax. The tax is

meaning of the tax treaty between the

otherwise qualify. “Q” visas are issued

due by the regular due date of the

United States and that country. You

to aliens participating in certain

return.

can download the complete text of most

international cultural exchange

Where To File

U.S. treaties at Technical

programs.

explanations for many of those treaties

File Form 1040NR-EZ with the Internal

are also available at that site.

Revenue Service Center, Philadelphia,

See Pub. 519 for more details

PA 19255, U.S.A.

For more details on resident and

regarding days of presence in the

United States for the substantial

nonresident status, the tests for

Private Delivery Services

presence test.

residence and the exceptions to them,

You can use certain private delivery

see Pub. 519.

Closer Connection to Foreign

services designated by the IRS to meet

the “timely mailing as timely filing/

Country

Green Card Test

paying” rule for tax returns and

Even though you would otherwise meet

You are a resident for tax purposes if

payments. The list includes only the

the substantial presence test, you can

you were a lawful permanent resident

following:

be treated as a nonresident alien if you:

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(immigrant) of the United States at any

DHL Express (DHL): DHL Same Day

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Were present in the United States for

time during 2005.

Service, DHL Next Day 10:30 am, DHL

fewer than 183 days during 2005,

Next Day 12:00 pm, DHL Next Day

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Substantial Presence Test

Establish that during 2005 you had a

3:00 pm, and DHL 2nd Day Service.

tax home in a foreign country, and

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You are considered a U.S. resident if

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Federal Express (FedEx): FedEx

Establish that during 2005 you had a

you meet the substantial presence test

Priority Overnight, FedEx Standard

closer connection to one foreign

for 2005. You meet this test if you were

Overnight, FedEx 2Day, FedEx

country in which you had a tax home

physically present in the United States

International Priority, and FedEx

than to the United States unless you

for at least:

International First.

had a closer connection to two foreign

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United Parcel Service (UPS): UPS

1. 31 days during 2005, and

countries. See Pub. 519 for more

Next Day Air, UPS Next Day Air Saver,

2. 183 days during the period 2005,

information.

UPS 2nd Day Air, UPS 2nd Day Air

2004, and 2003, counting all the days

A.M., UPS Worldwide Express Plus,

of physical presence in 2005, but only

Who Must File

and UPS Worldwide Express.

the number of days of presence in

File Form 1040NR-EZ (or

2004 and only

the number of days in

The private delivery service can tell

Form 1040NR) if you were a

2003.

you how to get written proof of the

nonresident alien engaged in a trade or

mailing date.

business in the United States during

Generally, you are treated as

2005. You must file even if —

Private delivery services cannot

present in the United States on any day

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None of your income came from a

deliver items to P.O. boxes. You

that you are physically present in the

trade or business conducted in the

must use the U.S. Postal

CAUTION

country at any time during the day.

United States,

Service to mail any item to an IRS P.O.

However, there are exceptions to this

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You have no income from U.S.

box address.

rule. Generally, do not count the

sources, or

following as days of presence in the

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Election To Be Taxed as a

Your income is exempt from U.S. tax.

United States for the substantial

Resident Alien

presence test.

Exception. If you were a

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Days you commute to work in the

nonresident alien student, teacher, or

You can elect to be taxed as a U.S.

United States from a residence in

trainee who was temporarily present in

resident for the whole year if all of the

Canada or Mexico if you regularly

the United States under an “F,” “J,” “M,”

following apply.

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commute from Canada or Mexico.

or “Q” visa, you must file Form

You were married.

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Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2005 Page 2

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