Instructions For Form 1040nr-Ez 2004 (Page 5 of 21) in pdf

SSA office, or, if in the United States,

4. Your home was the main home of

retirement age and other payments

by calling the SSA at 1-800-772-1213.

your child, stepchild, foster child, or

shown on Form 1099-R.

It usually takes about 2 weeks to get an

adopted child for more than half of

Missing or incorrect Form W-2.

SSN.

2004.

Your employer is required to provide or

5. You are able to claim a

send Form W-2 to you no later than

If you do not have an SSN and are

dependency exemption for the child (on

January 31, 2005. If you do not receive

not eligible to get one, you must get an

Form 1040NR) or the child’s other

it by early February, ask your employer

individual taxpayer identification

parent claims him or her as a

for it. Even if you do not get a Form

number (ITIN). For details on how to do

dependent under the rules in Pub. 501

W-2, you must still report your earnings

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

for children of divorced or separated

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

usually takes about 4-6 weeks to get an

parents.

it is incorrect, ask your employer for a

ITIN. If you already have an ITIN, enter

new one.

it wherever your SSN is requested on

your tax return.

Dependent care benefits. If you

Rounding Off to Whole

received benefits for 2004 under your

Note. An ITIN is for tax use only. It

employer’s dependent care plan, you

does not entitle you to social security

Dollars

must use Form 1040NR. The benefits

benefits or change your employment or

You may round off cents to whole

should be shown in your Form(s) W-2,

immigration status under U.S. law.

dollars on your return. If you do round

box 10.

An incorrect or missing identifying

to whole dollars, you must round all

number may increase your tax or

Adoption benefits. If you received

amounts. To round, drop amounts

reduce your refund.

employer-provided adoption benefits for

under 50 cents and increase amounts

2004, you must use Form 1040NR. The

P.O. box. Enter your box number only

from 50 to 99 cents to the next dollar.

benefits should be shown in your

if your post office does not deliver mail

For example, $1.39 becomes $1 and

Form(s) W-2, box 12, with code T.

to your home.

$2.50 becomes $3.

Tax-exempt interest. Certain types

If you have to add two or more

Foreign address. Enter the

of interest income from investments in

amounts to figure the amount to enter

information in the following order: City,

state and municipal bonds and similar

on a line, include cents when adding

province or state, and country. Follow

instruments are not taxed by the United

the amounts and round off only the

the country’s practice for entering the

States. If you received such tax-exempt

total.

postal code. Do not abbreviate the

interest income, enter “TEI” and the

country name.

amount of your tax-exempt interest on

Taxable Income

the dotted line next to line 3. Include

any exempt-interest dividends from a

Filing Status

Line 3 — Wages, salaries, tips, etc.

mutual fund or other regulated

Enter the total of your effectively

investment company. But do not

Lines 1 and 2. The amount of your tax

connected wages, salaries, tips, etc.

include interest earned on your IRA or

depends on your filing status. Before

For most people, the amount to enter

Coverdell education savings account,

you decide which box to check, read

on this line should be shown in their

or interest from a U.S. bank, savings

the following explanation.

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

and loan association, credit union, or

Were you single or married? If you

include on line 3 amounts exempted

similar institution (or from certain

were married on December 31,

under a tax treaty. Instead, include

deposits with U.S. insurance

consider yourself married for the whole

these amounts on line 6 and complete

companies) that is exempt from tax

year. If you were single, divorced, or

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

under a tax treaty or under

legally separated under a decree of

section 871(i) because the interest is

Also include on line 3:

•

divorce or separate maintenance on

not effectively connected with a U.S.

Wages received as a household

December 31, consider yourself single

trade or business. Do not add any

employee for which you did not receive

for the whole year. If you meet the tests

tax-exempt interest to your line 3 total.

a Form W-2 because your employer

described under Married persons who

paid you less than $1,400 in 2004.

Line 4 — Taxable refunds, credits, or

live apart below, you may consider

Also, enter “HSH” and the amount not

offsets of state and local income

yourself single for the whole year.

reported on a Form W-2 on the dotted

taxes. If you received a refund, credit,

line next to line 3.

If your spouse died in 2004, consider

or offset of state or local income taxes

•

Tip income you did not report to your

yourself married to that spouse for the

in 2004, you may receive a

employer. Also include allocated tips

whole year, unless you remarried

Form 1099-G. If you chose to apply

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

before the end of 2004.

part or all of the refund to your 2004

can prove that you received less.

estimated state or local income tax, the

Married persons who live apart.

Allocated tips should be shown in your

amount applied is treated as received

Some married persons who have a

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

in 2004.

child and who do not live with their

included as income in box 1. See

spouse may file as single. If you meet

For details on how to figure the

Pub. 531 for more details.

all five of the following tests and you

amount you must report as income, see

are a married resident of Canada,

You may owe social security

Recoveries in Pub. 525.

Mexico, Japan, or the Republic of

and Medicare tax on unreported

Line 5 — Scholarship and fellowship

Korea (South Korea), or you are a

or allocated tips. See the

CAUTION

grants. If you received a scholarship or

married U.S. national, check the box on

instructions for line 16 on page 6.

•

fellowship, part or all of it may be

line 1.

Disability pensions shown on

taxable.

Form 1099-R if you have not reached

1. You file a return separate from

the minimum retirement age set by your

your spouse.

If you were a degree candidate, the

employer.

2. You paid more than half of the

amounts you used for expenses other

cost to keep up your home in 2004.

Note. You must use Form 1040NR to

than tuition and course-related

3. You lived apart from your spouse

report disability pensions received after

expenses (fees, books, supplies, and

during the last six months of 2004.

you reach your employer’s minimum

equipment) are generally taxable. For

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Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez 2004 Page 5

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