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Nonresident aliens who make

exemptions) for the part of the year you

Income Subject to Tax for

this election may forfeit the right

were a resident alien. You cannot use

Dual-Status Year

to claim benefits otherwise

exemptions (other than your own) to

CAUTION

As a dual-status taxpayer not filing a

available under a U.S. tax treaty. For

reduce taxable income to below zero

joint return, you are taxed on income

more details, see the specific treaty.

for that period.

from all sources for the part of the year

Dual-Status Taxpayers

you were a resident alien. Generally,

Tax credits. You cannot take the

you are taxed on income only from U.S.

earned income credit, the recovery

Note. If you elect to be taxed as a

sources for the part of the year you

rebate credit, the credit for the elderly

resident alien (discussed on page 2),

were a nonresident alien. However, all

or disabled, or an education credit

the special instructions and restrictions

income that is considered to be

unless you elect to be taxed as a

discussed here do not apply.

effectively connected with the conduct

resident alien (see Election To Be

of a trade or business in the United

Dual-Status Tax Year

Taxed as a Resident Alien on page 2)

States is taxable.

in lieu of these dual-status taxpayer

A dual-status year is one in which you

rules. For information on other credits,

change status between nonresident

Income you received as a

see chapter 6 of Pub. 519.

and resident alien. Different U.S.

dual-status taxpayer from sources

income tax rules apply to each status.

outside the United States while a

How To Figure Tax for

resident alien is taxable even if you

Most dual-status years are the years

became a nonresident alien after

of arrival or departure. Before you

Dual-Status Tax Year

receiving it and before the close of the

arrive in the United States, you are a

When you figure your U.S. tax for a

tax year. Conversely, income you

nonresident alien. After you arrive, you

dual-status year, you are subject to

received from sources outside the

may or may not be a resident,

different rules for the part of the year

United States while a nonresident alien

depending on the circumstances.

you were a resident and the part of the

is not taxable in most cases even if you

If you become a U.S. resident, you

year you were a nonresident.

became a resident alien after receiving

stay a resident until you leave the

it and before the close of the tax year.

United States. You may become a

All income for the period of

Income from U.S. sources is taxable

nonresident alien when you leave, if,

residence and all income that is

whether you received it while a

after leaving (or after your last day of

considered to be effectively connected

nonresident alien or a resident alien.

lawful permanent residency if you met

with a trade or business in the United

the green card test) and for the

States for the period of nonresidence,

Restrictions for Dual-Status

remainder of the calendar year of your

after allowable deductions, is combined

Taxpayers

departure, you have a closer

and taxed at the same rates that apply

connection to a foreign country than to

to U.S. citizens and residents.

Standard deduction. You cannot take

the United States, and, during the next

the standard deduction even for the

calendar year, you are not a U.S.

Credit for taxes paid. You are

part of the year you were a resident

resident under either the green card

allowed a credit against your U.S.

alien.

test or the substantial presence test.

income tax liability for certain taxes you

See Pub. 519.

Head of household. You cannot use

paid, are considered to have paid, or

the Head of Household Tax Table

that were withheld from your income.

What and Where To File for a

column.

These include:

Dual-Status Year

Joint return. You cannot file a joint

1. Tax withheld from wages earned in

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

return unless you elect to be taxed as a

the United States and taxes withheld

day of the tax year, file Form 1040.

resident alien (see Election To Be

at the source from scholarship

Enter “Dual-Status Return” across the

Taxed as a Resident Alien on page 2)

income from U.S. sources.

top and attach a statement showing

in lieu of these dual-status taxpayer

your income for the part of the year you

When filing Form 1040, show the

rules.

were a nonresident. You can use

total tax withheld on line 62. Enter

Tax rates. If you were married and a

Form 1040NR-EZ as the statement;

amounts from the attached statement

nonresident of the United States for all

enter “Dual-Status Statement” across

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

or part of the tax year and you do not

the top. File your return and statement

right of line 62 and identify and

make the election to be taxed as a

with the Department of the Treasury,

include in the amount on line 62.

resident alien as discussed on page 2,

Internal Revenue Service Center,

you must use the Married filing

Austin, TX 73301-0215 U.S.A.

When filing Form 1040NR-EZ, show

separately Tax Table column to figure

the total tax withheld on line 18.

If you were a nonresident on the last

your tax on income that is considered

Enter the amount from the attached

day of the tax year, file

to be effectively connected with a U.S.

statement (Form 1040, line 62) to the

Form 1040NR-EZ. Enter “Dual-Status

trade or business. If married, you

right of line 18 and identify and

Return” across the top and attach a

cannot use the Single Tax Table

statement showing your income for the

include in the amount on line 18.

column.

part of the year you were a U.S.

2. Estimated tax paid with

resident. You can use Form 1040 as

Deduction for exemptions. As a

Form 1040-ES or

the statement; enter “Dual-Status

dual-status taxpayer, you usually will be

Form 1040-ES (NR).

Statement” across the top. File your

entitled to your own personal

return and statement with the

exemption. Subject to the general rules

3. Tax paid with Form 1040-C at the

Department of the Treasury, Internal

for qualification, you are allowed

time of departure from the United

Revenue Service Center, Austin, TX

exemptions for your spouse in figuring

States. When filing Form 1040,

73301-0215 U.S.A.

taxable income for the part of the year

include the tax paid with

Statements. Any statement you file

you were a resident alien. The amount

Form 1040-C with the total payments

with your return must show your name,

you can claim for these exemptions is

on line 71. Identify the payment in the

address, and identifying number (see

limited to your taxable income

area to the left of the entry.

page 4).

(determined without regard to

-3-

Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2008 Page 3

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