Instructions For Form 1040nr-Ez - 2010 (Page 4 of 24) in pdf

elderly or disabled, or any education

Foreign address. Enter the

described under Married persons who

credit unless you elect to be taxed as a

information in the following order: City,

live apart below, you can consider

resident alien (see Election To Be

province or state, and country. Follow

yourself single for the whole year.

Taxed as a Resident Alien on page 3)

the country’s practice for entering the

If your spouse died in 2010, consider

instead of as a dual-status taxpayer.

postal code. In some countries the

yourself married to that spouse for the

For information on other credits, see

postal code may come before the city

whole year, unless you remarried

chapter 6 of Pub. 519.

or town name.

before the end of 2010.

Country. Enter the full name of the

How To Figure Tax for

U.S. national. A U.S. national is an

country in uppercase letters in English.

individual who, although not a U.S.

Dual-Status Tax Year

Address change. If you plan to move

citizen, owes his or her allegiance to

When you figure your U.S. tax for a

after filing your return, use Form 8822,

the United States. U.S. nationals

dual-status year, you are subject to

Change of Address, to notify the IRS of

include American Samoans and

different rules for the part of the year

your new address.

Northern Mariana Islanders who chose

you were a resident and the part of the

to become U.S. nationals instead of

year you were a nonresident.

U.S. citizens.

Identifying Number

Married persons who live apart.

All income for the period of

An incorrect or missing identifying

Some married persons who have a

residence and all income that is

child and who do not live with their

effectively connected with a trade or

number can increase your tax, reduce

business in the United States for the

your refund, or delay your refund.

spouse can file as single. If you meet

all five of the following tests and you

period of nonresidence, after allowable

Social security number (SSN). In

are a married resident of Canada,

deductions, is combined and taxed at

most cases, you are required to enter

the same rates that apply to U.S.

Mexico, or South Korea, or you are a

your SSN. If you do not have an SSN

married U.S. national, check the box on

citizens and residents.

but are eligible to get one, you should

line 1.

apply for it. Get Form SS-5, Application

Credit for taxes paid. You are

for a Social Security Card, online at

1. You file a separate return from

allowed a credit against your U.S.

your spouse.

, from your local

income tax liability for certain taxes you

2. You paid over half the cost of

Social Security Administration (SSA)

paid or are considered to have paid or

office, or by calling the SSA at

keeping up your home for 2010.

that were withheld from your income.

3. You lived apart from your spouse

1-800-772-1213.

These include:

for the last 6 months of 2010.

Fill in Form SS-5 and bring it to your

1. Taxes withheld from wages earned in

Temporary absences for special

local SSA office in person, along with

the United States and taxes withheld

circumstances, such as for business,

original documentation showing your

at the source from scholarship

medical care, school, or military

age, identity, immigration status, and

income from U.S. sources.

service, count as time lived in the

authority to work in the United States.

home.

When filing Form 1040, show the

If you are an F-1 or M-1 student, you

4. Your home was the main home of

total tax withheld on line 61. Enter

also must show your Form I-20. If you

your child, stepchild, or foster child for

amounts from the attached statement

are a J-1 exchange visitor, you also

more than half of 2010. Temporary

(Form 1040NR-EZ, lines 18a and

must show your Form DS-2019.

absences by you or the child for special

18b) in the column to the right of line

It usually takes about 2 weeks to get

circumstances, such as school,

61 and identify and include them in

an SSN once the SSA has all the

vacation, business, or medical care,

the amount on line 61.

evidence and information it needs.

count as time the child lived in the

home. If the child was born or died in

IRS individual taxpayer identification

When filing Form 1040NR-EZ, show

2010, you still can file as single as long

number (ITIN). If you do not have and

the total tax withheld on lines 18a

as the home was that child’s main

are not eligible to get an SSN, you must

and 18b. Enter the amount from the

home for the part of the year he or she

enter your ITIN whenever an SSN is

attached statement (Form 1040, line

was alive in 2010.

requested on your tax return.

61) in the column to the right of line

5. You can claim a dependency

18a, and identify and include it in the

For details on how to apply for an

exemption for the child (on Form

amount on line 18a.

ITIN, see Form W-7, Application for IRS

1040NR) or the child’s other parent

Individual Taxpayer Identification

claims him or her as a dependent under

2. Estimated tax paid with Form

Number, and its instructions. Get Form

the rules for children of divorced or

1040-ES or Form 1040-ES (NR).

W-7 online at IRS.gov. Click on

separated parents. See Form 8332,

“Individuals,” then “Individual Taxpayer

3. Tax paid with Form 1040-C at the

Release/Revocation of Release of

Identification Number (ITIN).”

time of departure from the United

Claim to Exemption for Child by

States. When filing Form 1040,

It usually takes 6 to 10 weeks to get

Custodial Parent.

include the tax paid with Form

an ITIN.

Adopted child. An adopted child is

1040-C with the total payments on

Note. An ITIN is for tax use only. It

always treated as your own child. An

line 72. Identify the payment in the

does not entitle you to social security

adopted child includes a child lawfully

area to the left of the entry.

benefits or change your employment or

placed with you for legal adoption.

immigration status under U.S. law.

Foster child. A foster child is any

child placed with you by an authorized

Line Instructions for

Filing Status

placement agency, or by judgment,

decree, or other order of any court of

Form 1040NR-EZ

Lines 1 and 2. The amount of your tax

competent jurisdiction.

depends on your filing status. Before

you decide which box to check, read

Rounding Off to Whole

the following explanations.

Name and Address

Were you single or married? If you

Dollars

Enter your name, street address, city or

were married on December 31, 2010,

town, and country on the appropriate

consider yourself married for the whole

You can round off cents to whole

lines. Include an apartment number

year. If you were single, divorced, or

dollars on your return. If you do round

after the street address, if applicable.

legally separated under a decree of

to whole dollars, you must round all

P.O. box. Enter your box number only

divorce or separate maintenance on

amounts. To round, drop amounts

if your post office does not deliver mail

December 31, consider yourself single

under 50 cents and increase amounts

to your home.

for the whole year. If you meet the tests

from 50 to 99 cents to the next dollar.

-4-

Instructions for Form 1040NR-EZ (2010)

Instructions For Form 1040nr-Ez - 2010 Page 4

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