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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 Internal

of their deduction for personal

presence in the United States for

exemptions and itemized deductions.

purposes of the substantial presence

Revenue Code unless otherwise noted.

The amount by which these deductions

test, you must file Form 8843. This rule

Can I Use Form

are reduced in 2008 is only

of the

does not apply to foreign

amount of the reduction that otherwise

government-related individuals who

1040NR-EZ?

would have applied in 2007.

exclude days of presence in the United

You can use Form 1040NR-EZ instead

States. Certain dual-resident taxpayers

Tax relief for the Kansas disaster

of Form 1040NR if all 11 of the

who claim tax treaty benefits must file

area. Temporary tax relief was

following apply.

Form 8833. A dual-resident taxpayer is

enacted as a result of the May 4, 2007,

1. You do not claim any

one who is a resident of both the United

storms and tornadoes that affected the

dependents.

States and another country under each

Kansas disaster area. The tax benefits

2. You cannot be claimed as a

country’s tax laws.

provided by this relief include

dependent on another person’s U.S.

suspended limits for certain personal

Additional Information

tax return (such as your parent’s

casualty losses and special rules for

return).

withdrawals and loans from IRAs and

If you need more information, our free

3. Your only U.S. source income

other qualified retirement plans. For

publications may help you. Pub. 519,

was from wages, salaries, tips, taxable

more details on these and other tax

U.S. Tax Guide for Aliens, will be the

refunds of state and local income taxes,

benefits related to the Kansas disaster

most important, but the following

and scholarship or fellowship grants.

area, see Pub. 4492-A. You must use

publications may also help.

Note. If you had taxable interest or

Form 1040NR to claim any of these

Pub. 552 Recordkeeping for Individuals

dividend income, you cannot use this

benefits.

form.

Pub. 597 Information on the United

Tax relief for the Midwestern disaster

4. Your taxable income (line 14 of

States-Canada Income Tax

areas. Temporary tax relief was

Form 1040NR-EZ) is less than

Treaty

enacted as a result of the severe

$100,000.

storms, tornadoes, or flooding that

Pub. 901 U.S. Tax Treaties

5. The only adjustments to income

affected the Midwestern disaster areas.

you can claim are the exclusion for

The tax benefits provided by this relief

Pub. 910 Guide to Free Tax Services

scholarship and fellowship grants or the

include the following.

(includes a list of all

•

student loan interest deduction.

Suspended limits for certain personal

publications)

6. You do not claim any tax credits.

casualty losses and cash contributions.

•

7. If you were married, you do not

An additional exemption amount if

These free publications and the

claim an exemption for your spouse.

forms and schedules you will need are

you provided housing for a person

8. The only itemized deduction you

displaced by the Midwestern storms,

available on request from the Internal

can claim is for state and local income

tornadoes, or flooding.

Revenue Service. You can download

•

taxes.

them from the IRS website at

An election to use your 2007 earned

income to figure your additional child

Also see Taxpayer

Note. Residents of India who were

Assistance that begins on page 10 for

tax credit.

students or business apprentices may

•

other ways to get them (as well as

An increased charitable standard

be able to take the standard deduction

mileage rate for using your vehicle for

information on receiving IRS assistance

instead of the itemized deduction for

in completing the forms).

volunteer work related to the

state and local income taxes. See the

Midwestern storms, tornadoes, or

instructions for line 11 on page 6.

Resident Alien or

flooding.

9. This is not an “expatriation

•

Special rules for time and support

return.” See the Instructions for Form

Nonresident Alien

tests for people who were temporarily

1040NR for more information.

relocated because of the Midwestern

If you are not a citizen of the United

10. The only taxes you owe are:

storms, tornadoes, or flooding.

States, specific rules apply to determine

a. The tax from the Tax Table on

•

Special rules for withdrawals and

if you are a resident alien or a

pages 12 through 20.

loans from IRAs and other qualified

nonresident alien for tax purposes.

b. Unreported social security and

retirement plans.

Generally, you are considered a

Medicare tax from Forms 4137 or 8919.

resident alien if you meet either the

11. You do not claim a credit for

For more details on these and other

green card test or the substantial

excess social security and tier 1 RRTA

tax benefits related to the Midwestern

presence test for 2008. (These tests

tax withheld.

disaster areas, see Pub. 4492-B. You

are explained later, on page 2.) Even if

must use Form 1040NR to claim any of

you do not meet either of these tests,

these benefits.

General Instructions

you may be able to choose to be

treated as a U.S. resident for part of

Other Reporting

2008. See First-Year Choice in Pub.

What’s New for 2008

Requirements

519 for details.

Personal exemption and itemized

If you meet the closer connection to a

You are generally considered a

deduction phaseouts reduced.

foreign country exception to the

nonresident alien for the year if you are

Taxpayers with adjusted gross income

substantial presence test, you must file

not a U.S. resident under either of

above a certain amount may lose part

Form 8840. If you exclude days of

these tests. However, even if you are a

Cat. No. 21718P

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2008

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