Instructions For Form 1040nr-Ez - 2010 (Page 2 of 24) in pdf

1. You mail a letter stating your

You may need to file Form 8843

connection exception. See Form 8843

intent to surrender your green card.

to exclude days of presence in

in chapter 1 of Pub. 519.

the United States for the

2. You send this letter by certified

CAUTION

substantial presence test. For more

mail, return receipt requested (or the

You cannot use the closer

information on the requirements, see

foreign equivalent).

connection exception to remain

Form 8843 in chapter 1 of Pub. 519.

a nonresident alien indefinitely.

3. You have proof that the letter was

CAUTION

Exempt individual. For these

You must have in mind an estimated

received by the USCIS.

departure date from the United States

purposes, an exempt individual is

generally an individual who is a:

in the near future.

Keep a copy of the letter and the proof

•

Foreign government-related

that the letter was received.

individual;

Who Must File

•

Teacher or trainee who is temporarily

Until you have proof your letter

File Form 1040NR-EZ (or Form

present under a “J” or “Q” visa;

was received, you remain a

1040NR) if you were a nonresident

•

Student who is temporarily present

resident for tax purposes even if

alien engaged in a trade or business in

CAUTION

under an “F,” “J,” “M,” or “Q” visa; or

the USCIS would not recognize the

the United States during 2010. You

•

Professional athlete who is

validity of your green card because it is

must file even if:

temporarily in the United States to

•

more than ten years old or because you

You have no income from a trade or

compete in a charitable sports event.

have been absent from the United

business conducted in the United

States for a period of time.

States,

Note. Alien individuals with “Q” visas

•

You have no income from U.S.

For more details, including special

are treated as either students, teachers,

sources, or

or trainees and, as such, are exempt

rules that apply if you give up your

•

Your income is exempt from U.S. tax

green card after holding it in at least 8

individuals for purposes of the

under a tax treaty or any section of the

substantial presence test if they

of the prior 15 years, see Pub. 519.

Internal Revenue Code.

otherwise qualify. “Q” visas are issued

Substantial Presence Test

to aliens participating in certain

Exceptions. You do not need to file

international cultural exchange

You are considered a U.S. resident if

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

programs.

you meet the substantial presence test

1. Your only U.S. trade or business

for 2010. You meet this test if you were

was the performance of personal

See Pub. 519 for more details

physically present in the United States

services; and

regarding days of presence in the

for at least:

a. Your wages were less than

United States for the substantial

1. 31 days during 2010, and

$3,650; and

presence test.

2. 183 days during the period 2010,

b. You have no other need to file a

Closer Connection to Foreign

2009, and 2008, using the following

return to claim a refund of overwithheld

chart.

Country

taxes, to satisfy additional withholding

at source, or to claim income exempt or

Even though you otherwise would meet

partly exempt by treaty; or

the substantial presence test, you can

(a)

(b)

(c)

(d)

2. You were a nonresident alien

be treated as a nonresident alien if you:

Year

Days of

Multiplier

Testing

•

student, teacher, or trainee who was

Were present in the United States for

physical

days

temporarily present in the United States

fewer than 183 days during 2010,

presence

(multiply

•

under an “F,” “J,” “M,” or “Q” visa, and

Establish that during 2010 you had a

(b) times

you have no income (such as wages,

(c))

tax home in a foreign country, and

•

salaries, tips, etc., or scholarship or

Establish that during 2010 you had a

2010

1.000

fellowship grants) that is subject to tax

closer connection to one foreign

under section 871.

country in which you had a tax home

2009

.333

than to the United States unless you

2008

.167

had a closer connection to two foreign

When To File

countries.

Total testing days (add

If you were an employee and received

column (d)) . . . . . . . . . . . . .

See Pub. 519 for more information.

wages subject to U.S. income tax

Closer connection exception for

withholding, file Form 1040NR-EZ by

foreign students. If you are a foreign

Generally, you are treated as

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

student in the United States, and you

present in the United States on any day

instead of April 15, because of the

have met the substantial presence test,

that you are physically present in the

Emancipation Day holiday in the District

you still may be able to claim you are a

country at any time during the day.

of Columbia — even if you do not live in

nonresident alien. You must meet both

However, there are exceptions to this

the District of Columbia.

of the following requirements.

rule. In general, do not count the

1. You establish that you do not

following as days of presence in the

If you did not receive wages as an

intend to reside permanently in the

United States for the substantial

employee subject to U.S. income tax

United States. The facts and

presence test.

withholding, file Form 1040NR-EZ by

•

circumstances of your situation are

June 15, 2011.

Days you commute to work in the

considered to determine if you do not

United States from a residence in

intend to reside permanently in the

Extension of time to file. If you

Canada or Mexico if you regularly

United States. The facts and

cannot file your return by the due date,

commute from Canada or Mexico.

circumstances include the following.

you should file Form 4868 to get an

•

Days you are in the United States for

a. Whether you have taken any

automatic 6-month extension of time to

less than 24 hours when you are in

steps to change your U.S. immigration

file. You must file Form 4868 by the

transit between two places outside the

status to lawful permanent resident.

regular due date of the return.

United States.

b. During your stay in the United

•

Days you are in the United States as

Note. An automatic 6-month extension

States, whether you have maintained a

a crew member of a foreign vessel.

of time to file does not extend the time

closer connection with a foreign country

•

Days you intend, but are unable, to

to pay your tax. If you do not pay your

than with the United States.

leave the United States because of a

tax by the original due date of your

2. You have substantially complied

medical condition that arose while you

return, you will owe interest on the

with your visa requirements.

were in the United States.

unpaid tax and may owe penalties. See

•

Form 4868.

Days you are an exempt individual

You must file a fully completed Form

(defined next).

8843 with the IRS to claim the closer

-2-

Instructions for Form 1040NR-EZ (2010)

Instructions For Form 1040nr-Ez - 2010 Page 2

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