Instructions For Form 1040nr-Ez - 2010 (Page 3 of 24) in pdf

Dual-Status Taxpayers

Where To File

you were a resident alien. Generally,

you are taxed on income only from U.S.

Note. If you elect to be taxed as a

Send your Form 1040NR-EZ to the

sources for the part of the year you

resident alien (discussed on this page),

following address.

were a nonresident alien. However, all

the special instructions and restrictions

Department of the Treasury

income effectively connected with the

discussed here do not apply.

Internal Revenue Service Center

conduct of a trade or business in the

United States is taxable.

Austin, TX 73301-0215 U.S.A.

Dual-Status Tax Year

Income you received as a

A dual-status year is one in which you

dual-status taxpayer from sources

change status between nonresident

Private Delivery Services

outside the United States while a

and resident alien. Different U.S.

resident alien is taxable even if you

You can use certain private delivery

income tax rules apply to each status.

services designated by the IRS to meet

became a nonresident alien after

Most dual-status years are the years

the “timely mailing as timely filing/

receiving it and before the close of the

of arrival or departure. Before you

tax year. Conversely, income you

paying” rule for tax returns and

arrive in the United States, you are a

payments. These private delivery

received from sources outside the

nonresident alien. After you arrive, you

United States while a nonresident alien

services include only the following.

may or may not be a resident,

•

is not taxable in most cases even if you

DHL Express (DHL): DHL Same Day

depending on the circumstances.

became a resident alien after receiving

Service.

•

If you become a U.S. resident, you

it and before the close of the tax year.

Federal Express (FedEx): FedEx

stay a resident until you leave the

Income from U.S. sources is taxable

Priority Overnight, FedEx Standard

United States. You may become a

whether you received it while a

Overnight, FedEx 2Day, FedEx

nonresident alien when you leave if you

nonresident alien or a resident alien.

International Priority, and FedEx

meet both of the following conditions.

International First.

Restrictions for Dual-Status

•

After leaving (or after your last day of

•

United Parcel Service (UPS): UPS

Taxpayers

lawful permanent residency if you met

Next Day Air, UPS Next Day Air Saver,

the green card test) and for the

UPS 2nd Day Air, UPS 2nd Day Air

Standard deduction. You cannot take

remainder of the calendar year of your

A.M., UPS Worldwide Express Plus,

the standard deduction even for the

departure, you have a closer

and UPS Worldwide Express.

part of the year you were a resident

connection to a foreign country than to

alien.

the United States.

The private delivery service can tell

•

During the next calendar year you

Head of household. You cannot use

you how to get written proof of the

are not a U.S. resident under either the

the Head of household Tax Table

mailing date.

green card test or the substantial

column.

presence test.

Private delivery services cannot

Joint return. You cannot file a joint

deliver items to P.O. boxes. You

return unless you elect to be taxed as a

See Pub. 519 for more information.

must use the U.S. Postal

resident alien (see Election To Be

CAUTION

What and Where To File for a

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

Taxed as a Resident Alien on this

box address.

Dual-Status Year

page) instead of as a dual-status

taxpayer.

If you were a U.S. resident on the last

Election To Be Taxed as a

Tax rates. If you were married and a

day of the tax year, file Form 1040.

Resident Alien

nonresident of the United States for all

Enter “Dual-Status Return” across the

top and attach a statement showing

or part of the tax year and you do not

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

make the election to be taxed as a

your income for the part of the year you

resident for the whole year if all of the

resident alien as discussed on this

were a nonresident. You can use

following apply.

•

Form 1040NR-EZ as the statement;

page, you must use the Married filing

You were married.

separately Tax Table column to figure

enter “Dual-Status Statement” across

•

Your spouse was a U.S. citizen or

your tax on income effectively

the top. Do not sign Form 1040NR-EZ.

resident alien on the last day of the tax

connected with a U.S. trade or

Send your return and statement to the

year.

business. If you were married, you

following address.

•

You file a joint return for the year of

cannot use the Single Tax Table

the election using Form 1040, 1040A,

Department of the Treasury

column.

or 1040EZ.

Internal Revenue Service Center

Deduction for exemptions. As a

Austin, TX 73301-0215 U.S.A.

To make this election, you must

dual-status taxpayer, you usually will be

If you were a nonresident on the last

attach the statement described in

entitled to your own personal

day of the tax year, file Form

Pub. 519 to your return. Do not use

exemption. Subject to the general rules

1040NR-EZ. Enter “Dual-Status Return”

Form 1040NR-EZ.

for qualification, you are allowed an

across the top and attach a statement

exemption for your spouse in figuring

showing your income for the part of the

Your worldwide income for the whole

taxable income for the part of the year

year you were a U.S. resident. You can

year must be included and will be taxed

you were a resident alien. The amount

use Form 1040 as the statement; enter

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

you can claim for these exemptions is

“Dual-Status Statement” across the top.

keep the records, books, and other

limited to your taxable income

Do not sign Form 1040. Send your

information needed to figure the tax. If

(determined without regard to

return and statement to the following

you made the election in an earlier

exemptions) for the part of the year you

address.

year, you can file a joint return or

were a resident alien. You cannot use

separate return for 2010. If you file a

Department of the Treasury

exemptions (other than your own) to

separate return, use Form 1040 or

reduce taxable income to below zero

Internal Revenue Service Center

Form 1040A. Your worldwide income

for that period.

Austin, TX 73301-0215 U.S.A.

for the whole year must be included

Statements. Any statement you file

Special rules apply for exemptions

whether you file a joint or separate

with your return must show your name,

for the part of the year a dual-status

return.

address, and identifying number (see

taxpayer is a nonresident alien if the

page 4).

taxpayer is a resident of Canada,

If you make this election, you

Mexico, or South Korea; a U.S.

may forfeit the right to claim

Income Subject to Tax for

national; or a student or business

benefits otherwise available

CAUTION

Dual-Status Year

apprentice from India. See Pub. 519 for

under a U.S. tax treaty. For more

more information.

information about the benefits that

As a dual-status taxpayer not filing a

otherwise might be available, see the

joint return, you are taxed on income

Tax credits. You cannot take the

specific treaty.

from all sources for the part of the year

earned income credit, the credit for the

-3-

Instructions for Form 1040NR-EZ (2010)

Instructions For Form 1040nr-Ez - 2010 Page 3

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