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2. Estimated tax paid with

Form 1040-ES or

Rounding Off to Whole

Filing Status

Form 1040-ES (NR).

Dollars

Lines 1 and 2. The amount of your tax

3. Tax paid with Form 1040-C at the

depends on your filing status. Before

You may round off cents to whole

time of departure from the United

you decide which box to check, read

dollars on your return. If you do round

States. When filing Form 1040,

the following explanation.

to whole dollars, you must round all

include the tax paid with

amounts. To round, drop amounts

Form 1040-C with the total payments

Were you single or married? If you

under 50 cents and increase amounts

on line 71. Identify the payment in the

were married on December 31,

from 50 to 99 cents to the next dollar.

area to the left of the entry.

consider yourself married for the whole

For example, $1.39 becomes $1 and

year. If you were single, divorced, or

$2.50 becomes $3.

legally separated under a decree of

If you have to add two or more

divorce or separate maintenance on

amounts to figure the amount to enter

Line Instructions for

December 31, consider yourself single

on a line, include cents when adding

for the whole year. If you meet the tests

Form 1040NR-EZ

the amounts and round off only the

described below under Married persons

total.

who live apart, you may consider

yourself single for the whole year.

Identifying Number and

If your spouse died in 2005, consider

Taxable Income

yourself married to that spouse for the

Address

whole year, unless you remarried

Line 3 — Wages, salaries, tips, etc.

before the end of 2005.

Enter the total of your effectively

Identifying number. You are generally

connected wages, salaries, tips, etc.

required to enter your social security

Married persons who live apart.

For most people, the amount to enter

number (SSN). To apply for this

Some married persons who have a

on this line should be shown in their

number, get Form SS-5, Application for

child and who do not live with their

Form(s) W-2, box 1. However, do not

a Social Security Card, from your local

spouse may file as single. If you meet

include on line 3 amounts exempted

Social Security Administration (SSA)

all five of the following tests and you

under a tax treaty. Instead, include

office or call the SSA at

are a married resident of Canada,

these amounts on line 6 and complete

1-800-772-1213. You can also

Mexico, the Republic of Korea (South

item J on page 2 of Form 1040NR-EZ.

download Form SS-5 from the SSA’s

Korea), or you are a married U.S.

website at

Also include on line 3:

national, check the box on line 1.

•

online/ss-5.html. You must visit an SSA

Wages received as a household

If you meet the tests below and you are

office in person and submit your Form

employee for which you did not receive

a married resident of Japan electing to

SS-5 along with original documentation

a Form W-2 because your employer

have the old U.S.-Japan income tax

showing your age, identity, immigration

paid you less than $1,400 in 2005.

treaty apply in its entirety for 2005,

status, and authority to work in the

Also, enter “HSH” and the amount not

check the box on line 1. You must also

United States. If you are an F-1 or M-1

reported on a Form W-2 on the dotted

enter “Japan-Article 30” in the entry

student, you must also show your Form

line next to line 3.

space for Item J, Country, on page 2.

•

I-20. If you are a J-1 exchange visitor,

Tip income you did not report to your

1. You file a return separate from

you will also need to show your Form

employer. Also include allocated tips

your spouse.

DS-2019. Generally, you will receive

shown on your Form(s) W-2 unless you

2. You paid more than half of the

your card about 2 weeks after the SSA

can prove that you received less.

cost to keep up your home in 2005.

has all of the necessary information.

Allocated tips should be shown in your

3. You lived apart from your spouse

Form(s) W-2, box 8. They are not

If you do not have an SSN and are

during the last six months of 2005.

included as income in box 1. See

not eligible to get one, you must get an

4. Your home was the main home of

Pub. 531 for more details.

individual taxpayer identification

your child, stepchild, or foster child for

number (ITIN). For details on how to do

more than half of 2005. Temporary

You may owe social security

so, see Form W-7 and its instructions. It

absences, such as for school, vacation,

and Medicare tax on unreported

usually takes about 4-6 weeks to get an

or medical care, count as time lived in

or allocated tips. See the

CAUTION

ITIN. If you already have an ITIN, enter

the home.

instructions for line 16 on page 7.

•

it wherever your SSN is requested on

5. You are able to claim a

Disability pensions shown on

your tax return.

dependency exemption for the child (on

Form 1099-R if you have not reached

Form 1040NR) or the child’s other

the minimum retirement age set by your

Note. An ITIN is for tax use only. It

parent claims him or her as a

employer.

does not entitle you to social security

dependent under the rules for children

benefits or change your employment or

Note. You must use Form 1040NR to

of divorced or separated parents. See

immigration status under U.S. law.

report disability pensions received after

Form 8332, Release of Claim to

you reach your employer’s minimum

An incorrect or missing identifying

Exemption for Child of Divorced or

retirement age and other payments

number may increase your tax or

Separated Parents.

shown on Form 1099-R.

reduce your refund.

Missing or incorrect Form W-2.

Adopted child. An adopted child is

P.O. box. Enter your box number only

Your employer is required to provide or

always treated as your own child. An

if your post office does not deliver mail

send Form W-2 to you no later than

adopted child includes a child lawfully

to your home.

January 31, 2006. If you do not receive

placed with you for legal adoption.

Foreign address. Enter the

it by early February, ask your employer

information in the following order: City,

Foster child. A foster child is any

for it. Even if you do not get a Form

province or state, and country. Follow

child placed with you by an authorized

W-2, you must still report your earnings

the country’s practice for entering the

placement agency, or by judgment,

on line 3. If you lose your Form W-2 or

postal code. Do not abbreviate the

decree, or other order of any court of

it is incorrect, ask your employer for a

country name.

competent jurisdiction.

new one.

-4-

Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2005 Page 4

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