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Your spouse was a U.S. citizen or

enter “Dual-Status Statement” across

figure your tax on income that is

resident alien on the last day of the tax

the top. File your return and statement

considered to be effectively connected

year.

with the Internal Revenue Service

with a U.S. trade or business. If

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You file a joint return for the year of

Center, Philadelphia, PA 19255, U.S.A.

married, you cannot use the Single Tax

the election using Form 1040, 1040A,

Table column.

If you were a nonresident on the last

or 1040EZ.

day of the tax year, file

Deduction for exemptions. As a

To make this election, you must

Form 1040NR-EZ. Enter “Dual-Status

dual-status taxpayer, you usually will be

attach the statement described in

Return” across the top and attach a

entitled to your own personal

Pub. 519 to your return. Do not use

statement showing your income for the

exemption. Subject to the general rules

Form 1040NR-EZ.

part of the year you were a U.S.

for qualification, you are allowed

resident. You may use Form 1040 as

Your worldwide income for the whole

exemptions for your spouse in figuring

the statement; enter “Dual-Status

year must be included and will be taxed

taxable income for the part of the year

Statement” across the top. File your

under U.S. tax laws. You must agree to

you were a resident alien. The amount

return and statement with the Internal

keep the records, books, and other

you can claim for these exemptions is

Revenue Service Center, Philadelphia,

information needed to figure the tax. If

limited to your taxable income

PA 19255, U.S.A.

you made the election in an earlier

(determined without regard to

Statements. Any statement you file

year, you can file a joint return or

exemptions) for the part of the year you

with your return must show your name,

separate return for 2005. If you file a

were a resident alien. You cannot use

address, and identifying number (see

separate return, use Form 1040 or

exemptions (other than your own) to

page 4).

Form 1040A. Your worldwide income

reduce taxable income to below zero

for the whole year must be included

for that period.

Income Subject to Tax for

whether you file a joint or separate

Tax credits. You cannot take the

Dual-Status Year

return.

earned income credit, the credit for the

As a dual-status taxpayer not filing a

Nonresident aliens who make

elderly or disabled, or an education

joint return, you are taxed on income

this election may forfeit the right

credit unless you elect to be taxed as a

from all sources for the part of the year

to claim benefits otherwise

CAUTION

resident alien (see Election To Be

you were a resident alien. Generally,

available under a U.S. tax treaty. For

Taxed as a Resident Alien starting on

you are taxed on income only from U.S.

more details, see the specific treaty.

page 2) in lieu of these dual-status

sources for the part of the year you

taxpayer rules. For information on other

were a nonresident alien. However, all

Dual-Status Taxpayers

credits, see chapter 6 of Pub. 519.

income that is considered to be

Note. If you elect to be taxed as a

effectively connected with the conduct

How To Figure Tax for

resident alien (discussed above), the

of a trade or business in the United

special instructions and restrictions

Dual-Status Tax Year

States is taxable.

discussed here do not apply.

When you figure your U.S. tax for a

Income you received as a

dual-status year, you are subject to

Dual-Status Tax Year

dual-status taxpayer from sources

different rules for the part of the year

outside the United States while a

A dual-status year is one in which you

you were a resident and the part of the

resident alien is taxable even if you

change status between nonresident

year you were a nonresident.

became a nonresident alien after

and resident alien. Different U.S.

receiving it and before the close of the

income tax rules apply to each status.

All income for the period of

tax year. Conversely, income you

residence and all income that is

Most dual-status years are the years

received from sources outside the

considered to be effectively connected

of arrival or departure. Before you

United States while a nonresident alien

with a trade or business in the United

arrive in the United States, you are a

is not taxable in most cases even if you

States for the period of nonresidence,

nonresident alien. After you arrive, you

became a resident alien after receiving

after allowable deductions, is combined

may or may not be a resident,

it and before the close of the tax year.

and taxed at the same rates that apply

depending on the circumstances.

Income from U.S. sources is taxable

to U.S. citizens and residents.

If you become a U.S. resident, you

whether you received it while a

stay a resident until you leave the

nonresident alien or a resident alien.

Credit for taxes paid. You are allowed

United States. You may become a

a credit against your U.S. income tax

Restrictions for Dual-Status

nonresident alien when you leave, if,

liability for certain taxes you paid, are

Taxpayers

after leaving (or after your last day of

considered to have paid, or that were

lawful permanent residency if you met

withheld from your income. These

Standard deduction. You cannot take

the green card test) and for the

include:

the standard deduction.

remainder of the calendar year of your

1. Tax withheld from wages earned in

Head of household. You cannot use

departure, you have a closer

the United States and taxes withheld

the Head of Household Tax Table

connection to a foreign country than to

at the source from scholarship

column or Section D of the Tax

the United States, and, during the next

income from U.S. sources.

Computation Worksheet.

calendar year, you are not a U.S.

resident under either the green card

Joint return. You cannot file a joint

When filing Form 1040, show the

test or the substantial presence test.

return unless you elect to be taxed as a

total tax withheld on line 64. Enter

See Pub. 519.

resident alien (see Election To Be

amounts from the attached statement

Taxed as a Resident Alien starting on

(Form 1040NR-EZ, line 18) to the

What and Where To File for a

page 2) in lieu of these dual-status

right of line 64 and identify and

Dual-Status Year

taxpayer rules.

include in the amount on line 64.

If you were a U.S. resident on the last

Tax rates. If you were married and a

When filing Form 1040NR-EZ, show

day of the tax year, file Form 1040.

nonresident of the United States for all

the total tax withheld on line 18.

Enter “Dual-Status Return” across the

or part of the tax year and you do not

Enter the amount from the attached

top and attach a statement showing

make the election to be taxed as a

statement (Form 1040, line 64) to the

your income for the part of the year you

resident alien as discussed on this

right of line 18 and identify and

were a nonresident. You can use

page, you must use the Married filing

include in the amount on line 18.

Form 1040NR-EZ as the statement;

separately column in the Tax Table to

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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 3

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