Instructions For Form 1040nr-Ez - 2010 printable pdf download

2010

Department of the Treasury

Internal Revenue Service

Instructions for Form

1040NR-EZ

U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents

Limits on personal exemption and

Section references are to the Internal

Service. You can download them at

overall itemized deductions ended.

IRS.gov. Also see Taxpayer Assistance

Revenue Code unless otherwise noted.

For 2010, you will no longer lose part of

on page 13 for other ways to get them

Can I Use Form

your deduction for personal exemptions

(as well as information on receiving IRS

and itemized deductions, regardless of

assistance in completing the forms).

1040NR-EZ?

the amount of your adjusted gross

Resident Alien or

You can use Form 1040NR-EZ instead

income (AGI).

of Form 1040NR if all items in this

Disclosure of information by paid

Nonresident Alien

checklist apply.

preparers. If you use a paid preparer

to file your return, the preparer is

If you are not a citizen of the United

You do not claim any dependents.

allowed, in some cases, to disclose

States, specific rules apply to determine

You cannot be claimed as a dependent

certain information from your return,

if you are a resident alien or a

on another person’s U.S. tax return

such as your name and address, to

nonresident alien for tax purposes.

(such as your parent’s return).

certain other parties, such as the

Generally, you are considered a

Your only U.S. source income was from

preparer’s professional liability

resident alien if you meet either the

wages, salaries, tips, refunds of state

insurance company or the publisher of

green card test or the substantial

and local income taxes, and scholarship

presence test for 2010. (These tests

a tax newsletter. For details, see

or fellowship grants.

Revenue Rulings 2010-4 and 2010-5.

are explained below and on page 2.)

Note. If you had taxable interest or

You can find Revenue Ruling 2010-4

Even if you do not meet either of these

dividend income, you must use Form

tests, you may be able to choose to be

on page 309 of Internal Revenue

1040NR instead of Form 1040NR-EZ.

Bulletin 2010-4 at

treated as a U.S. resident for part of

Your taxable income (line 14 of Form

2010. See First-Year Choice in chapter

1040NR-EZ) is less than $100,000.

1 of Pub. 519 for details.

You can find Revenue Ruling 2010-5

The only exclusion you can take is the

on page 312 of Internal Revenue

exclusion for scholarship and fellowship

Generally, you are considered a

Bulletin 2010-4 at

grants, and the only adjustment to

nonresident alien for the year if you are

income you can take is the student loan

not a U.S. resident under either of

interest deduction.

these tests. However, even if you are a

Other Reporting

You do not claim any tax credits.

U.S. resident under one of these tests,

Requirements

you still may be considered a

If you were married, you do not claim an

nonresident alien if you qualify as a

exemption for your spouse.

You also may have to file other forms,

resident of a treaty country within the

The only itemized deduction you can

including the following:

meaning of an income tax treaty

claim is for state and local income

•

Form 8833, Treaty-Based Return

between the United States and that

taxes.

Position Disclosure Under Section 6114

Note. Residents of India who were

country. You can download the

or 7701(b).

students or business apprentices may

complete text of most U.S. tax treaties

•

Form 8840, Closer Connection

be able to take the standard deduction

at IRS.gov. Technical explanations for

Exception Statement for Aliens.

instead of the itemized deduction for

many of those treaties are also

•

Form 8843, Statement for Exempt

state and local income taxes. See the

available at that site.

Individuals and Individuals With a

instructions for line 11 on page 6.

For more details on resident and

Medical Condition.

This is not an “expatriation return.” See

nonresident status, the tests for

For more information, and to see if you

the Instructions for Form 1040NR for

residence, and the exceptions to them,

must file one of these forms, see

more information.

see Pub. 519.

chapter 1 of Pub. 519, U.S. Tax Guide

The only taxes you owe are:

for Aliens.

a. The tax from the Tax Table on pages

Green Card Test

16 through 24, or

Additional Information

You are a resident for tax purposes if

b. Unreported social security and

you were a lawful permanent resident

Medicare tax from Forms 4137 or 8919.

If you need more information, our free

(immigrant) of the United States at any

You do not claim a credit for excess

publications may help you. Pub. 519

time during 2010 and you took no steps

social security and tier 1 RRTA tax

will be the most important, but the

to be treated as a resident of a foreign

withheld.

following publications also may help.

country under an income tax treaty.

Pub. 552 Recordkeeping for Individuals

(However, see Dual-Status Taxpayers

General Instructions

on page 3.) In most cases you are a

Pub. 597 Information on the United

lawful permanent resident if the U.S.

States — Canada Income Tax

Citizenship and Immigration Services

What’s New for 2010

Treaty

(USCIS) (or its predecessor

Pub. 901 U.S. Tax Treaties

organization, INS) has issued you an

Due date of return. If you generally

alien registration card, also known as a

must file Form 1040NR-EZ by April 15,

Pub. 910 IRS Guide to Free Tax

green card.

the due date for your 2010 return is

Services (includes a list of

April 18, 2011. The due date is April 18,

If you surrender your green card,

all publications)

instead of April 15, because of the

your status as a resident for tax

Emancipation Day holiday in the District

These free publications and the

purposes will change as of the date you

of Columbia — even if you do not live in

forms and schedules you will need are

surrender your green card if all of the

the District of Columbia.

available from the Internal Revenue

following are true.

Cat. No. 21718P

Instructions For Form 1040nr-Ez - 2010

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