Instructions For Form 1040nr-Ez 2004 (Page 3 of 21) in pdf

For more details on resident and

Private Delivery Services

See Pub. 519 for more details

nonresident status, the tests for

regarding days of presence in the

You can use certain private delivery

residence and the exceptions to them,

United States for the substantial

services designated by the IRS to meet

see Pub. 519.

presence test.

the “timely mailing as timely filing/

paying” rule for tax returns and

Green Card Test

Closer Connection to Foreign

payments. The list includes only the

You are a resident for tax purposes if

Country

following:

•

you were a lawful permanent resident

DHL Express (DHL): DHL Same Day

Even though you would otherwise meet

(immigrant) of the United States at any

Service, DHL Next Day 10:30 am, DHL

the substantial presence test, you can

time during 2004.

Next Day 12:00 pm, DHL Next Day

be treated as a nonresident alien if you:

•

3:00 pm, and DHL 2nd Day Service.

Were present in the United States for

Substantial Presence Test

•

Federal Express (FedEx): FedEx

fewer than 183 days during 2004,

•

You are considered a U.S. resident if

Priority Overnight, FedEx Standard

Establish that during 2004 you had a

you meet the substantial presence test

tax home in a foreign country, and

Overnight, FedEx 2Day, FedEx

•

for 2004. You meet this test if you were

Establish that during 2004 you had a

International Priority, and FedEx

physically present in the United States

International First.

closer connection to one foreign

•

for at least:

United Parcel Service (UPS): UPS

country in which you had a tax home

1. 31 days during 2004, and

Next Day Air, UPS Next Day Air Saver,

than to the United States unless you

2. 183 days during the period 2004,

UPS 2nd Day Air, UPS 2nd Day Air

had a closer connection to two foreign

2003, and 2002, counting all the days

A.M., UPS Worldwide Express Plus,

countries. See Pub. 519 for more

of physical presence in 2004, but only

and UPS Worldwide Express.

information.

the number of days of presence in

The private delivery service can tell

2003 and only

the number of days in

Who Must File

you how to get written proof of the

2002.

mailing date.

File Form 1040NR-EZ (or

Form 1040NR) if you were a

Generally, you are treated as

Private delivery services cannot

nonresident alien engaged in a trade or

present in the United States on any day

deliver items to P.O. boxes. You

business in the United States during

that you are physically present in the

must use the U.S. Postal

CAUTION

2004. You must file even if —

country at any time during the day.

•

Service to mail any item to an IRS P.O.

None of your income came from a

However, there are exceptions to this

box address.

trade or business conducted in the

rule. Generally, do not count the

United States,

following as days of presence in the

Election To Be Taxed as a

•

You have no income from U.S.

United States for the substantial

Resident Alien

sources, or

presence test.

•

Your income is exempt from U.S. tax.

You can elect to be taxed as a U.S.

Days you commute to work in the

resident for the whole year if all of the

United States from a residence in

Exception. If you were a

following apply:

Canada or Mexico if you regularly

•

nonresident alien student, teacher, or

You were married.

commute from Canada or Mexico.

•

trainee who was temporarily present in

•

Your spouse was a U.S. citizen or

Days you are in the United States for

the United States under an “F,” “J,” “M,”

resident alien on the last day of the tax

less than 24 hours when you are in

or “Q” visa, you must file Form

year.

transit between two places outside the

•

1040NR-EZ (or Form 1040NR) only if

You file a joint return for the year of

United States.

you have income (such as wages,

•

the election using Form 1040, 1040A,

Days you are in the United States as

salaries, tips, etc. or scholarship and

or 1040EZ.

a crew member of a foreign vessel.

fellowship grants) that is subject to tax

•

Days you intend, but are unable, to

To make this election, you must

under section 871.

leave the United States because of a

attach the statement described in

medical condition that develops while

Pub. 519 to your return. Do not use

When To File

you are in the United States.

Form 1040NR-EZ.

•

If you were an employee and received

Days you are an exempt individual

Your worldwide income for the whole

wages subject to U.S. income tax

(defined below).

year must be included and will be taxed

withholding, file Form 1040NR-EZ by

Exempt individual. For these

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

April 15, 2005.

purposes, an exempt individual is

keep the records, books, and other

generally an individual who is a:

If you did not receive wages as an

information needed to figure the tax. If

•

Foreign-government-related

employee subject to U.S. income tax

you made the election in an earlier

individual,

withholding, file Form 1040NR-EZ by

year, you may file a joint return or

•

Teacher or trainee,

June 15, 2005.

separate return for 2004. If you file a

•

Student, or

separate return, use Form 1040 or

•

Extension of time to file. If you

Professional athlete who is

Form 1040A. Your worldwide income

cannot file your return by the due date,

temporarily in the United States to

for the whole year must be included

you should file Form 4868. You must

compete in a charitable sports event.

whether you file a joint or separate

file Form 4868 by the regular due date

return.

of the return.

Note. Alien individuals with “Q” visas

Nonresident aliens who make

Note. Form 4868 does not extend the

are treated as either students, teachers,

this election may forfeit the right

time to pay your income tax. The tax is

or trainees and, as such, are exempt

to claim benefits otherwise

CAUTION

due by the regular due date of the

individuals for purposes of the

available under a U.S. tax treaty. For

return.

substantial presence test if they

more details, see the specific treaty.

otherwise qualify. “Q” visas are issued

Where To File

to aliens participating in certain

Dual-Status Taxpayers

international cultural exchange

File Form 1040NR-EZ with the Internal

programs.

Revenue Service Center, Philadelphia,

Note. If you elect to be taxed as a

PA 19255, U.S.A.

resident alien (discussed above), the

-2-

Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez 2004 Page 3

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