Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2011

ADVERTISEMENT

2011
Department of the Treasury
Internal Revenue Service
Instructions for Form
1040NR-EZ
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Due date of return. If you generally
Section references are to the Internal
These free publications and the
must file Form 1040NR-EZ by April 15,
forms and schedules you will need are
Revenue Code unless otherwise noted.
the due date for your 2011 return is
available from the Internal Revenue
Can I Use Form
April 17, 2012. The due date is April 17,
Service. You can download them at
instead of April 15, because April 15 is
IRS.gov. Also see Taxpayer
1040NR-EZ?
a Sunday and April 16 is the
Assistance, later, for other ways to get
Emancipation Day holiday in the District
them (as well as information on
You can use Form 1040NR-EZ instead
of Columbia.
receiving IRS assistance in completing
of Form 1040NR if all items in this
the forms).
checklist apply.
Refunds of certain withholding tax
delayed. Refund requests for tax
You do not claim any dependents.
Resident Alien or
withheld and reported on Form 1042-S
You cannot be claimed as a dependent
Nonresident Alien
may require additional time for
on another person’s U.S. tax return
processing. Allow up to 6 months for
(such as your parent’s return).
If you are not a citizen of the United
these refunds to be issued.
Your only U.S. source income was from
States, specific rules apply to determine
wages, salaries, tips, refunds of state
Foreign financial assets. If you have
if you are a resident alien or a
and local income taxes, and scholarship
certain foreign financial assets with a
nonresident alien for tax purposes.
or fellowship grants.
total value of more than $50,000 in
Generally, you are considered a
Note. If you had taxable interest or
2011, you may have to file new Form
resident alien if you meet either the
dividend income, you must use Form
8938 if you are a bona fide resident of
green card test or the substantial
1040NR instead of Form 1040NR-EZ.
Puerto Rico or American Samoa or an
presence test for 2011. (These tests
Your taxable income (line 14 of Form
individual who has elected to be treated
are explained in Green Card Test and
1040NR-EZ) is less than $100,000.
as a nonresident alien under the
Substantial Presence Test next.) Even
The only exclusion you can take is the
provisions of a tax treaty with the
if you do not meet either of these tests,
exclusion for scholarship and fellowship
United States. Check
you may be able to choose to be
grants, and the only adjustment to
for details. If you
treated as a U.S. resident for part of
income you can take is the student loan
have to file Form 8938, you must use
2011. See First-Year Choice in chapter
interest deduction.
Form 1040NR and not Form
1 of Pub. 519 for details.
You do not claim any tax credits.
1040NR-EZ.
If you were married, you do not claim an
Generally, you are considered a
exemption for your spouse.
Other Reporting
nonresident alien for the year if you are
The only itemized deduction you can
not a U.S. resident under either of
Requirements
claim is for state and local income
these tests. However, even if you are a
taxes.
U.S. resident under one of these tests,
You also may have to file other forms,
Note. Residents of India who were
you still may be considered a
including the following:
students or business apprentices may
nonresident alien if you qualify as a
Form 8833, Treaty-Based Return
be able to take the standard deduction
resident of a treaty country within the
Position Disclosure Under Section 6114
instead of the itemized deduction for
meaning of an income tax treaty
or 7701(b).
state and local income taxes. See the
between the United States and that
Form 8840, Closer Connection
instructions for line 11, later.
country. You can download the
Exception Statement for Aliens.
This is not an “expatriation return.” See
complete text of most U.S. tax treaties
Form 8843, Statement for Exempt
the Instructions for Form 1040NR for
at IRS.gov. Enter “tax treaties” in the
Individuals and Individuals With a
more information.
search box at the top of the page.
Medical Condition.
The only taxes you owe are:
Technical explanations for many of
Form 8938, Statement of Specified
a. The tax from the Tax Table, later, or
those treaties are also available at that
Foreign Financial Assets.
b. Unreported social security and
site.
For more information, and to see if you
Medicare tax from Forms 4137 or 8919.
must file one of these forms, see
For more details on resident and
You do not claim a credit for excess
chapter 1 of Pub. 519, U.S. Tax Guide
nonresident status, the tests for
social security and tier 1 RRTA tax
for Aliens.
residence, and the exceptions to them,
withheld.
see Pub. 519.
Additional Information
General Instructions
Green Card Test
If you need more information, our free
You are a resident for tax purposes if
publications may help you. Pub. 519
What’s New for 2011
you were a lawful permanent resident
will be the most important, but the
(immigrant) of the United States at any
following publications also may help.
Future developments. The IRS has
time during 2011 and you took no steps
Pub. 597 Information on the United
created a page on IRS.gov for
to be treated as a resident of a foreign
States — Canada Income Tax
information about Form 1040NR-EZ
country under an income tax treaty.
Treaty
and its instructions, at
(However, see Dual-Status Taxpayers,
Information
later.) In most cases you are a lawful
Pub. 901 U.S. Tax Treaties
about any future developments
permanent resident if the U.S.
Pub. 910 IRS Guide to Free Tax
affecting Form 1040NR-EZ (such as
Citizenship and Immigration Services
Services (includes a list of
legislation enacted after we release it)
(USCIS) (or its predecessor
will be posted on that page.
all publications)
organization, INS) has issued you an
Dec 14, 2011
Cat. No. 21718P

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial