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Extension of time to file. If you

If you make this election, you

address, and identifying number (see

cannot file your return by the due date,

may forfeit the right to claim

Identifying Number, later).

file Form 4868 to get an automatic

benefits otherwise available

CAUTION

Income Subject to Tax for

6-month extension of time to file. You

under a U.S. tax treaty. For more

Dual-Status Year

must file Form 4868 by the regular due

information about the benefits that

date of the return.

otherwise might be available, see the

As a dual-status taxpayer not filing a

specific treaty.

joint return, you are taxed on income

Note. An automatic 6-month extension

from all sources for the part of the year

of time to file does not extend the time

Dual-Status Taxpayers

you were a resident alien. Generally,

to pay your tax. If you do not pay your

you are taxed on income only from U.S.

Note. If you elect to be taxed as a

tax by the original due date of your

sources for the part of the year you

resident alien (discussed earlier), the

return, you will owe interest on the

were a nonresident alien. However, all

special instructions and restrictions

unpaid tax and may owe penalties. See

income effectively connected with the

discussed here do not apply.

Form 4868.

conduct of a trade or business in the

Dual-Status Tax Year

United States is taxable.

Where To File

A dual-status year is one in which you

Income you received as a

Send your Form 1040NR-EZ to the

change status between nonresident

dual-status taxpayer from sources

following address.

and resident alien. Different U.S.

outside the United States while a

Department of the Treasury

income tax rules apply to each status.

resident alien is taxable even if you

Internal Revenue Service

became a nonresident alien after

Most dual-status years are the years

Austin, TX 73301-0215

receiving it and before the close of the

of arrival or departure. Before you

tax year. Conversely, income you

arrive in the United States, you are a

received from sources outside the

nonresident alien. After you arrive, you

Private Delivery Services

United States while a nonresident alien

may or may not be a resident,

is not taxable in most cases even if you

You can use certain private delivery

depending on the circumstances.

became a resident alien after receiving

services designated by the IRS to meet

If you become a U.S. resident, you

it and before the close of the tax year.

the “timely mailing as timely filing/

stay a resident until you leave the

Income from U.S. sources is taxable

paying” rule for tax returns and

United States. You may become a

whether you received it while a

payments. These private delivery

nonresident alien when you leave if you

nonresident alien or a resident alien.

services include only the following.

meet both of the following conditions.

•

DHL Express (DHL): DHL Same Day

•

Restrictions for Dual-Status

After leaving (or after your last day of

Service.

lawful permanent residency if you met

•

Taxpayers

Federal Express (FedEx): FedEx

the green card test) and for the

Priority Overnight, FedEx Standard

Standard deduction. You cannot take

remainder of the calendar year of your

Overnight, FedEx 2Day, FedEx

the standard deduction even for the

departure, you have a closer

International Priority, and FedEx

connection to a foreign country than to

part of the year you were a resident

International First.

alien.

the United States.

•

United Parcel Service (UPS): UPS

•

During the next calendar year you

Head of household. You cannot use

Next Day Air, UPS Next Day Air Saver,

are not a U.S. resident under either the

the Head of household Tax Table

UPS 2nd Day Air, UPS 2nd Day Air

green card test or the substantial

column.

A.M., UPS Worldwide Express Plus,

presence test.

Joint return. You cannot file a joint

and UPS Worldwide Express.

See Pub. 519 for more information.

return unless you elect to be taxed as a

The private delivery service can tell

resident alien (see Election To Be

What and Where To File for a

you how to get written proof of the

Taxed as a Resident Alien, earlier)

Dual-Status Year

mailing date.

instead of as a dual-status taxpayer.

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

Tax rates. If you were married and a

Election To Be Taxed as a

day of the tax year, file Form 1040.

nonresident of the United States for all

Resident Alien

Enter “Dual-Status Return” across the

or part of the tax year and you do not

top and attach a statement showing

make the election discussed earlier to

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

your income for the part of the year you

be taxed as a resident alien, you must

resident for the whole year if all of the

were a nonresident. You can use

use the Married filing separately Tax

following apply.

•

Form 1040NR-EZ as the statement;

Table column to figure your tax on

You were married.

•

enter “Dual-Status Statement” across

income effectively connected with a

Your spouse was a U.S. citizen or

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

U.S. trade or business. If you were

resident alien on the last day of the tax

Send your return and statement to the

married, you cannot use the Single Tax

year.

•

following address.

Table column.

You file a joint return for the year of

the election using Form 1040, 1040A,

Deduction for exemptions. As a

Department of the Treasury

or 1040EZ.

dual-status taxpayer, you usually will be

Internal Revenue Service

entitled to your own personal

Austin, TX 73301-0215

To make this election, you must

exemption. Subject to the general rules

If you were a nonresident on the last

attach the statement described in

for qualification, you are allowed an

day of the tax year, file Form

Pub. 519 to your return. Do not use

exemption for your spouse in figuring

1040NR-EZ. Enter “Dual-Status Return”

Form 1040NR-EZ.

taxable income for the part of the year

across the top and attach a statement

you were a resident alien. The amount

Your worldwide income for the whole

showing your income for the part of the

you can claim for these exemptions is

year must be included and will be taxed

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

limited to your taxable income

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

use Form 1040 as the statement; enter

(determined without regard to

keep the records, books, and other

“Dual-Status Statement” across the top.

exemptions) for the part of the year you

information needed to figure the tax. If

Do not sign Form 1040. Send your

were a resident alien. You cannot use

you made the election in an earlier

return and statement to the following

exemptions (other than your own) to

year, you can file a joint return or

address.

reduce taxable income to below zero

separate return for 2011. If you file a

Department of the Treasury

for that period.

separate return, use Form 1040 or

Internal Revenue Service

Form 1040A. You must include your

Special rules apply for exemptions

Austin, TX 73301-0215

worldwide income for the whole year

for the part of the year a dual-status

whether you file a joint or separate

Statements. Any statement you file

taxpayer is a nonresident alien if the

return.

with your return must show your name,

taxpayer is a resident of Canada,

-3-

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 3

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