Instructions For Form 1040nr-Ez 2004 (Page 2 of 21) in pdf

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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 Revenue Code unless otherwise noted.

General Instructions

Pub. 552 Recordkeeping for Individuals

Can I Use Form

Pub. 597 Information on the United

1040NR-EZ?

What’s New for 2004

States-Canada Income Tax

You can use Form 1040NR-EZ instead

Treaty

Tax table. The taxable income limit for

of Form 1040NR if all ten of the

Pub. 901 U.S. Tax Treaties

using Form 1040NR-EZ has increased

following apply.

to taxable incomes of less than

1. You do not claim any

Pub. 910 Guide to Free Tax Services

$100,000 (previously the limit was for

dependents.

(includes a list of all

taxable incomes of less than $50,000).

publications)

2. You cannot be claimed as a

dependent on another person’s U.S.

What’s New for 2005

These free publications and the

tax return (such as your parent’s

forms and schedules you will need are

return).

Residents of Japan. Beginning in

available on request from the Internal

2005, single filing status (box 1) is

3. Your only U.S. source income

Revenue Service. You may download

generally not available to residents of

was from wages, salaries, tips, taxable

them from the IRS website at

Japan who are married, have a child,

refunds of state and local income taxes,

Also see Taxpayer

and do not live with their spouse. This

and scholarship or fellowship grants.

Assistance on page 10 for other ways

is because the new U.S.-Japan income

to get them (as well as information on

tax treaty, which became effective on

Note. If you had taxable interest or

receiving IRS assistance in completing

January 1, 2005, does not allow this

dividend income, you cannot use this

the forms).

filing status. However, if you choose to

form.

have the old U.S.-Japan treaty apply in

4. Your taxable income (line 14 of

its entirety for 2005, you may be able to

Resident Alien or

Form 1040NR-EZ) is less than

claim single filing status on your 2005

Nonresident Alien

Form 1040NR-EZ.

$100,000.

5. The only adjustments to income

If you are not a citizen of the United

you can claim are the student loan

States, specific rules apply to determine

Other Reporting

if you are a resident alien or a

interest deduction or the exclusion for

nonresident alien for tax purposes.

scholarship and fellowship grants.

Requirements

Generally, you are considered a

6. You do not claim any tax credits.

If you meet the closer connection to a

resident alien if you meet either the

7. If you were married, you do not

foreign country exception to the

green card test or the substantial

claim an exemption for your spouse.

substantial presence test, you must file

presence test for 2004. (These tests

Form 8840. If you exclude days of

are explained on page 2.) Even if you

8. The only itemized deduction you

presence in the United States for

do not meet either of these tests, you

can claim is for state and local income

purposes of the substantial presence

may be able to choose to be treated as

taxes.

test, you must file Form 8843. This rule

a U.S. resident for part of 2004. See

does not apply to foreign-government-

First-Year Choice in Pub. 519 for

Note. Residents of India who were

related individuals who exclude days of

details.

students or business apprentices may

presence in the United States. Certain

be able to take the standard deduction

You are generally considered a

dual-resident taxpayers who claim tax

instead of the itemized deduction for

nonresident alien for the year if you are

treaty benefits must file Form 8833. A

not a U.S. resident under either of

state and local income taxes. See the

dual-resident taxpayer is one who is a

these tests. However, even if you are a

instructions for line 11 on page 6.

resident of both the United States and

U.S. resident under one of these tests,

9. The only taxes you owe are:

another country under each country’s

you may still be considered a

tax laws.

a. The tax from the Tax Table on

nonresident alien if you qualify as a

pages 12 through 20.

resident of a treaty country within the

b. The social security and Medicare

meaning of the tax treaty between the

Additional Information

tax on tip income not reported to your

United States and that country. You

If you need more information, our free

employer.

may download the complete text of

publications may help you. Pub. 519,

most U.S. treaties at

10. You do not claim a credit for

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

Technical explanations for many of

excess social security and tier 1 RRTA

most important, but the following

those treaties are also available at that

tax withheld.

publications may also help.

site.

Cat. No. 21718P

Instructions For Form 1040nr-Ez 2004 Page 2

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