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Mexico, or South Korea; a U.S.

lines. Include an apartment number

your social security card is incorrect,

national; or a student or business

after the street address, if applicable.

call the SSA at 1-800-772-1213.

apprentice from India. See Pub. 519 for

P.O. box. Enter your box number only

IRS individual taxpayer identification

more information.

if your post office does not deliver mail

number (ITIN). If you do not have and

Tax credits. You cannot take the

to your home.

are not eligible to get an SSN, you must

earned income credit, the credit for the

enter your ITIN whenever an SSN is

Foreign address. If you have a

elderly or disabled, or any education

requested on your tax return.

foreign address, enter the city name on

credit unless you elect to be taxed as a

the appropriate line. Do not enter any

For details on how to apply for an

resident alien (see Election To Be

other information on that line, but also

ITIN, see Form W-7, Application for IRS

Taxed as a Resident Alien, earlier)

complete the spaces below that line.

Individual Taxpayer Identification

instead of as a dual-status taxpayer.

Country name. Do not abbreviate

Number, and its instructions. Get Form

For information on other credits, see

the country name. Enter the name in

W-7 online at IRS.gov. Enter “ITIN” in

chapter 6 of Pub. 519.

the search box.

uppercase letters in English. Follow the

country’s practice for entering the

How To Figure Tax for

It usually takes 6 to 10 weeks to get

postal code and the name of the

an ITIN.

Dual-Status Tax Year

province, county, or state.

Note. An ITIN is for tax use only. It

When you figure your U.S. tax for a

Address change. If you plan to move

does not entitle you to social security

dual-status year, you are subject to

after filing your return, use Form 8822,

benefits or change your employment or

different rules for the part of the year

Change of Address, to notify the IRS of

immigration status under U.S. law.

you were a resident and the part of the

your new address.

year you were a nonresident.

Name change. If you changed your

All income for the period of

name because of marriage, divorce,

Filing Status

residence and all income that is

etc., and your identifying number is a

effectively connected with a trade or

Lines 1 and 2. The amount of your tax

social security number, be sure to

business in the United States for the

depends on your filing status. Before

report the change to the Social Security

period of nonresidence, after allowable

you decide which box to check, read

Administration (SSA) before filing your

deductions, is combined and taxed at

return. This prevents delays in

the following explanations.

the same rates that apply to U.S.

processing your return and issuing

Were you single or married? If you

citizens and residents.

refunds. It also safeguards your future

were married on December 31, 2011,

Credit for taxes paid. You are

social security benefits. See Social

consider yourself married for the whole

allowed a credit against your U.S.

security number (SSN) below for how to

year, even if you did not live with your

income tax liability for certain taxes you

contact the SSA.

spouse at the end of 2011. If you were

paid or are considered to have paid or

Death of a taxpayer. See Death of a

single, divorced, or legally separated

that were withheld from your income.

Taxpayer under General Instructions,

under a decree of divorce or separate

These include:

later.

maintenance on December 31,

consider yourself single for the whole

1. Taxes withheld from wages earned in

year. If you meet the tests described

the United States and taxes withheld

Identifying Number

under Married persons who live apart,

at the source from scholarship

later, you can consider yourself single

An incorrect or missing identifying

income from U.S. sources.

for the whole year.

number can increase your tax, reduce

When filing Form 1040, show the

If your spouse died in 2011, consider

your refund, or delay your refund.

total tax withheld on line 62. Enter

yourself married to that spouse for the

Social security number (SSN). In

amounts from the attached statement

whole year, unless you remarried

most cases, you are required to enter

(Form 1040NR-EZ, lines 18a and

before the end of 2011.

your SSN. If you do not have an SSN

18b) in the column to the right of line

but are eligible to get one, you should

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

62 and identify and include them in

apply for it. Get Form SS-5, Application

individual who, although not a U.S.

the amount on line 62.

for a Social Security Card, online at

citizen, owes his or her allegiance to

, from your local

the United States. U.S. nationals

When filing Form 1040NR-EZ, show

Social Security Administration (SSA)

include American Samoans and

the total tax withheld on lines 18a

office, or by calling the SSA at

Northern Mariana Islanders who chose

and 18b. Enter the amount from the

1-800-772-1213.

to become U.S. nationals instead of

attached statement (Form 1040, line

U.S. citizens.

Fill in Form SS-5 and bring it to your

62) in the column to the right of line

local SSA office in person, along with

Married persons who live apart.

18a, and identify and include it in the

original documentation showing your

Some married persons who have a

amount on line 18a.

age, identity, immigration status, and

child and who do not live with their

2. Estimated tax paid with Form

authority to work in the United States. If

spouse can file as single. If you meet

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

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

all five of the following tests and you

must show your Form I-20. If you are a

are a married resident of Canada,

3. Tax paid with Form 1040-C at the

J-1 exchange visitor, you also must

Mexico, or South Korea, or you are a

time of departure from the United

show your Form DS-2019. It usually

married U.S. national, check the box on

States. When filing Form 1040,

takes about 2 weeks to get an SSN

line 1.

include the tax paid with Form

once the SSA has all the evidence and

1. You file a separate return from

1040-C with the total payments on

information it needs.

your spouse.

line 72. Identify the payment in the

Check that both the name and SSN

2. You paid over half the cost of

area to the left of the entry.

on your Forms 1040NR-EZ, W-2, and

keeping up your home for 2011.

1099 agree with your social security

3. You lived apart from your spouse

card. If they do not, certain deductions

for the last 6 months of 2011.

Line Instructions for

and credits on your Form 1040NR-EZ

Temporary absences for special

may be reduced or disallowed and you

circumstances, such as for business,

Form 1040NR-EZ

may not receive credit for your social

medical care, school, or military

security earnings. If your Form W-2

service, count as time lived in the

shows an incorrect SSN or name, notify

home.

your employer or the form-issuing agent

4. Your home was the main home of

Name and Address

as soon as possible to make sure your

your child, stepchild, or foster child for

Enter your name, street address, city or

earnings are credited to your social

more than half of 2011. Temporary

town, and country on the appropriate

security record. If the name or SSN on

absences by you or the child for special

-4-

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 4

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