Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2011 Page 10
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25Commute means to travel to work and
Column (a), Country. Enter the
Instructions for
return to your residence within a
treaty country that qualifies you for
24-hour period. Check the appropriate
treaty benefits.
Schedule OI, Other
box for Canada or Mexico and skip to
Column (b), Tax treaty article.
Information
item H. See Days of Presence in the
Enter the number of the treaty article
United States in chapter 1 of Pub. 519.
that exempts the income from U.S. tax.
Answer all questions.
Column (c), Number of months
If you were in the United States on
Item A
claimed in prior tax years. Enter the
January 1, enter 1/1 as the first date
number of months in prior tax years for
you entered the United States. If you
List all countries of which you were a
which you claimed an exemption from
were in the United States on December
citizen or national during the tax year.
U.S. tax based on the specified treaty
31, do not enter a final date departed.
Item B
article.
Item H
Column (d), Amount of exempt
List the country in which you claimed
income in current tax year. Enter the
Review your entry and passport stamps
residence for tax purposes during the
amount of income in the current tax
or other records to count the number of
tax year.
year that is exempt from U.S. tax based
days you were actually present in the
Item C
on the specified treaty article.
United States during the years listed. A
day of presence is any day that you are
Line (e), Total. Add the amounts in
If you have completed immigration
physically present in the United States
column (d). Enter the total on line 1e
Form I-485 and submitted the form to
at any time during the 24-hour period
and on page 1, line 6. Do not include
the U.S. Citizenship and Immigration
beginning at 12:01 a.m. For the list of
this amount in the amounts entered on
Services, you have applied to become
exceptions to the days you must count
Form 1040NR-EZ, page 1, line 3 or 5.
a green card holder (lawful permanent
as actually present in the United States,
resident) of the United States.
If required, attach Form 8833. See
see Days of Presence in the United
Treaty-based return position disclosure,
Item D
States in chapter 1 of Pub. 519. If you
later.
were not in the United States on any
If you checked “Yes” for D1 or D2, you
Line 2. Check “Yes” if you were
day of the tax year, enter -0-.
may be a U.S. tax expatriate and
subject to tax in a foreign country on
special rules may apply to you. See
any of the income reported on line 1,
Item I
Expatriation Tax in chapter 4 of Pub.
column (d).
519 for more information.
If you filed a U.S. income tax return for
Example. Sara is a citizen of Italy
a prior year, enter the latest year for
Item E
and was a resident there until
which you filed a return and the form
September 2010, when she moved to
number you filed.
If you had a visa on the last day of the
the United States to accept a position
tax year, enter your visa type.
as a high school teacher at an
Item J
Examples are the following.
accredited public high school. Sara
•
B-1 Visitor for business.
Line 1. If you are a resident of a treaty
came to the United States on a J-1 visa
•
F-1 Students-academic institutions.
country (that is, you qualify as a
(Exchange visitor) and signed a
•
H-1B Temporary worker with
resident of that country within the
contract to teach for 2 years at this U.S.
specialty occupation.
meaning of the tax treaty between the
school. She began teaching in
•
J-1 Exchange visitor.
United States and that country), you
September 2010 and plans to continue
must know the terms of the tax treaty
teaching through May 2012. Sara’s
If you did not have a visa, enter your
between the United States and that
salary per school year is $40,000. She
U.S. immigration status on the last day
country to properly complete item J.
plans to return to Italy in June 2012 and
of the tax year. For example, if you
You can download the complete text of
resume her Italian residence. For
entered under the visa waiver program,
most U.S. tax treaties at IRS.gov. Enter
calendar year 2011, Sara earned
enter “VWP”and the name of the Visa
“tax treaties” in the search box.
$40,000 from her teaching position.
Waiver Program Country.
Technical explanations for many of
She completes the table in item J on
If you were not present in the United
those treaties are also available at that
her 2011 tax return as shown in
States on the last day of the tax year,
site. Also, see Pub. 901 for a quick
Example. Item J — Income Exempt from
and you have no U.S. immigration
reference guide to the provisions of
Tax by Treaty below.
status, enter “Not present in U.S.-No
U.S. tax treaties.
If you are claiming tax treaty
U.S. immigration status.”
!
If you are claiming exemption from
benefits and you failed to submit
Item F
income tax under a U.S. income tax
adequate documentation to a
CAUTION
treaty with a foreign country on Form
withholding agent, you must attach to
If you ever changed your visa type or
1040NR-EZ, you must provide all the
your tax return all information that
U.S. immigration status, check the
information requested in item J.
otherwise would have been required on
“Yes” box. For example, you entered
the United States in 2010 on an F-1
visa as an academic student. During
2011, you changed to an H-1B visa as
Example. Item J—Income Exempt from
a teacher. You will check the “Yes” box
Tax by Treaty
Keep for Your Records
and enter on the dotted line “Changed
status from F-1 student to H-1B teacher
on August 20, 2011.”
(a) Country
(b) Tax treaty article
(c) Number of
(d) Amount of
months claimed in
exempt income in
Item G
prior tax years
current tax year
Enter the dates you entered and left the
United States during 2011 on short
Italy
20
4
$40,000
business trips or to visit family, go on
vacation, or return home briefly. If you
are a resident of Canada or Mexico and
commute to work in the United States
on more than 75% of the workdays
during your working period, you are a
(e) Total. Enter this amount on Form 1040NR-EZ, line 6. Do not
$40,000
regular commuter and do not need to
enter it on line 3 or line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
enter the dates you entered and left the
United States during the year.
-10-
Instructions for Form 1040NR-EZ (2011)
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