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alien registration card, also known as a

Days you intend, but are unable, to

closer connection with a foreign country

green card.

leave the United States because of a

than with the United States.

medical condition that arose while you

2. You have substantially complied

If you surrender your green card,

were in the United States.

with your visa requirements.

your status as a resident for tax

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Days you are an exempt individual

purposes will change as of the date you

(defined next).

You must file a fully completed Form

surrender your green card if all of the

8843 with the IRS to claim the closer

following are true.

You may need to file Form 8843

connection exception. See Form 8843

1. You mail a letter to the USCIS

to exclude days of presence in

in chapter 1 of Pub. 519.

the United States for the

stating your intent to surrender your

CAUTION

substantial presence test. For more

green card.

You cannot use the closer

2. You send this letter by certified

information on the requirements, see

connection exception to remain

Form 8843 in chapter 1 of Pub. 519.

mail, return receipt requested (or the

a nonresident alien indefinitely.

CAUTION

foreign equivalent).

You must have in mind an estimated

Exempt individual. For these

3. You have proof that the letter was

departure date from the United States

purposes, an exempt individual is

received by the USCIS.

in the near future.

generally an individual who is a:

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Foreign government-related

Who Must File

individual;

Keep a copy of the letter and the proof

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Teacher or trainee who is temporarily

File Form 1040NR-EZ (or Form

that the letter was received.

present under a “J” or “Q” visa;

1040NR) if you were a nonresident

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Until you have proof your letter

Student who is temporarily present

alien engaged in a trade or business in

was received, you remain a

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

the United States during 2011. You

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resident for tax purposes even if

Professional athlete who is

must file even if:

CAUTION

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the USCIS would not recognize the

temporarily in the United States to

You have no income from a trade or

validity of your green card because it is

compete in a charitable sports event.

business conducted in the United

more than ten years old or because you

States,

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have been absent from the United

You have no income from U.S.

Note. Alien individuals with “Q” visas

States for a period of time.

sources, or

are treated as either students, teachers,

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Your income is exempt from U.S. tax

For more details, including special

or trainees and, as such, are exempt

under a tax treaty or any section of the

rules that apply if you give up your

individuals for purposes of the

Internal Revenue Code.

green card after holding it in at least 8

substantial presence test if they

of the prior 15 years, see Pub. 519.

otherwise qualify. “Q” visas are issued

Other situations when you must file.

to aliens participating in certain

You also must file a return for 2011 if

Substantial Presence Test

international cultural exchange

you need to pay social security and

programs.

You are considered a U.S. resident if

Medicare tax on tips you did not report

you meet the substantial presence test

to your employer or on wages you

received from an employer who did not

for 2011. You meet this test if you were

See Pub. 519 for more details

physically present in the United States

withhold these taxes.

regarding days of presence in the

for at least:

Exceptions. You do not need to file

United States for the substantial

1. 31 days during 2011, and

presence test.

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

2. 183 days during the period 2011,

1. Your only U.S. trade or business

Closer Connection to Foreign

2010, and 2009, using the following

was the performance of personal

Country

chart.

services; and

Even though you otherwise would meet

a. Your wages were less than

the substantial presence test, you can

$3,700; and

(a)

(b)

(c)

(d)

be treated as a nonresident alien if you:

b. You have no other need to file a

Year

Days of

Multiplier

Testing

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Were present in the United States for

return to claim a refund of overwithheld

physical

days

fewer than 183 days during 2011,

taxes, to satisfy additional withholding

presence

(multiply

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Establish that during 2011 you had a

at source, or to claim income exempt or

(b) times

tax home in a foreign country, and

partly exempt by treaty; or

(c))

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Establish that during 2011 you had a

2. You were a nonresident alien

2011

1.000

closer connection to one foreign

student, teacher, or trainee who was

country in which you had a tax home

2010

.333

temporarily present in the United States

than to the United States unless you

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

had a closer connection to two foreign

2009

.167

you have no income (such as wages,

countries.

salaries, tips, etc., or scholarship or

Total testing days (add

See Pub. 519 for more information.

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

fellowship grants) that is subject to tax

under section 871.

Closer connection exception for

foreign students. If you are a foreign

Generally, you are treated as

When To File

student in the United States, and you

present in the United States on any day

have met the substantial presence test,

that you are physically present in the

If you were an employee and received

you still may be able to claim you are a

country at any time during the day.

wages subject to U.S. income tax

nonresident alien. You must meet both

However, there are exceptions to this

withholding, file Form 1040NR-EZ by

of the following requirements.

rule. In general, do not count the

April 17, 2012. The due date is April 17,

following as days of presence in the

1. You establish that you do not

instead of April 15, because April 15 is

United States for the substantial

intend to reside permanently in the

a Sunday and April 16 is the

presence test.

United States. The facts and

Emancipation Day holiday in the District

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Days you commute to work in the

circumstances of your situation are

of Columbia.

United States from a residence in

considered to determine if you do not

If you did not receive wages as an

Canada or Mexico if you regularly

intend to reside permanently in the

employee subject to U.S. income tax

commute from Canada or Mexico.

United States. The facts and

withholding, file Form 1040NR-EZ by

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Days you are in the United States for

circumstances include the following.

June 15, 2012.

less than 24 hours when you are in

a. Whether you have taken any

transit between two places outside the

steps to change your U.S. immigration

If you file after the due date (without

United States.

status to lawful permanent resident.

extensions), you may have to pay

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Days you are in the United States as

b. During your stay in the United

interest and penalties. See Interest and

a crew member of a foreign vessel.

States, whether you have maintained a

Penalties, later.

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Instructions for Form 1040NR-EZ (2011)

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2011 Page 2

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