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circumstances, such as school,

your unreported tips are less than the

in 2011, you may receive a

vacation, business, or medical care,

amount in box 8. Allocated tips are not

Form 1099-G. If you chose to apply

count as time the child lived in the

included as income in box 1. See Pub.

part or all of the refund to your 2011

home. If the child was born or died in

531, Reporting Tip Income, for more

estimated state or local income tax, the

2011, you still can file as single as long

details. Also include the value of any

amount applied is treated as received

as the home was that child’s main

noncash tips you received, such as

in 2011.

home for the part of the year he or she

tickets, passes, or other items of value.

None of your refund is taxable if,

was alive in 2011.

Although you do not report these

in the year you paid the tax, you

TIP

5. You can claim a dependency

noncash tips to your employer, you

did not itemize deductions. If

exemption for the child (on Form

must report them on line 3.

you were a student or business

1040NR) or the child’s other parent

You may owe social security

apprentice from India in 2010 and you

claims him or her as a dependent under

and Medicare tax on unreported

claimed the standard deduction on your

the rules for children of divorced or

tips. See the instructions for line

2010 tax return, none of your refund is

separated parents. See Form 8332,

CAUTION

16, later.

taxable. See Students and business

Release/Revocation of Release of

•

Disability pensions shown on

apprentices from India in chapter 5 of

Claim to Exemption for Child by

Form 1042-S or Form 1099-R if you

Pub. 519. If none of your refund is

Custodial Parent.

have not reached the minimum

taxable, leave line 4 blank.

retirement age set by your employer.

Adopted child. An adopted child is

For details on how to figure the

always treated as your own child. An

Note. You must use Form 1040NR to

amount you must report as income, see

adopted child includes a child lawfully

report disability pensions received after

Recoveries in Pub. 525, Taxable and

placed with you for legal adoption.

you reach your employer’s minimum

Nontaxable Income.

retirement age and other payments

Foster child. A foster child is any

Line 5 — Scholarship and fellowship

shown on Form 1042-S or Form

child placed with you by an authorized

grants. If you received a scholarship

1099-R.

placement agency or by judgment,

or fellowship, part or all of it may be

•

Wages from Form 8919, line 6.

decree, or other order of any court of

taxable.

competent jurisdiction.

Missing or incorrect Form W-2.

If you were a degree candidate, the

Your employer is required to provide or

amounts you used for expenses other

send Form W-2 to you no later than

than tuition and course-related

Rounding Off to Whole

January 31, 2012. If you do not receive

expenses (fees, books, supplies, and

it by early February, ask your employer

Dollars

equipment) are generally taxable. For

for it. Even if you do not get a Form

example, amounts used for room,

W-2, you still must report your earnings

You can round off cents to whole

board, and travel are generally taxable.

on line 3. If you lose your Form W-2 or

dollars on your return. If you do round

If you were not a degree candidate,

to whole dollars, you must round all

it is incorrect, ask your employer for a

the full amount of the scholarship or

new one.

amounts. To round, drop amounts

fellowship is generally taxable. Also,

under 50 cents and increase amounts

Dependent care benefits. If you

amounts received in the form of a

from 50 to 99 cents to the next dollar.

received benefits for 2011 under your

scholarship or fellowship that are

For example, $1.39 becomes $1 and

employer’s dependent care plan, you

payment for teaching, research, or

$2.50 becomes $3.

must use Form 1040NR. The benefits

other services are generally taxable as

should be shown in box 10 of your

If you have to add two or more

wages even if the services were

Form(s) W-2.

amounts to figure the amount to enter

required to get the grant.

on a line, include cents when adding

Adoption benefits. If you received

If the grant was reported on

the amounts and round off only the

employer-provided adoption benefits for

Form(s) 1042-S, you generally must

total.

2011, you must use Form 1040NR. The

include the amount shown in box 2 of

benefits should be shown in box 12 of

Form(s) 1042-S on line 5. However, if

your Form(s) W-2, with code T.

any or all of that amount is exempt by

Taxable Income

Tax-exempt interest. Certain types

treaty, do not include the treaty-exempt

of interest income from investments in

amount on line 5. Instead, include the

Line 3 — Wages, salaries, tips, etc.

state and municipal bonds and similar

treaty-exempt amount on line 6 and

Enter the total of your effectively

instruments are not taxed by the United

complete item J of Schedule OI on

connected wages, salaries, tips, etc.

States. If you received such tax-exempt

page 2 of Form 1040NR-EZ.

Only U.S. source income is included on

interest income, enter “TEI” and the

line 3 as effectively connected wages.

Attach any Form(s) 1042-S you

amount of your tax-exempt interest on

For most people, the amount to enter

received from the college or institution.

the dotted line next to line 3. Include

on this line should be shown in box 1 of

If you did not receive a Form 1042-S,

any exempt-interest dividends from a

their Form(s) W-2.

attach a statement from the college or

mutual fund or other regulated

institution (on their letterhead) showing

Do not include on line 3

investment company. Do not include

the details of the grant.

amounts exempted under a tax

interest earned on your individual

For more information about

treaty. Instead, include these

retirement arrangement (IRA), health

CAUTION

scholarships and fellowships in general,

amounts on line 6 and complete item J

savings account, Archer or Medicare

see Pub. 970, Tax Benefits for

of Schedule OI on page 2 of Form

Advantage MSA, or Coverdell

Education.

1040NR-EZ.

education savings account. Also, do not

include interest from a U.S. bank,

Example 1. You are a citizen of a

savings and loan association, credit

country that does not have an income

The following types of income also

union, or similar institution (or from

tax treaty in force with the United

must be included in the total.

•

certain deposits with U.S. insurance

States. You are a candidate for a

Wages received as a household

companies) that is exempt from tax

degree at ABC University (located in

employee for which you did not receive

under a tax treaty or under section

the United States). You are receiving a

a Form W-2 because your employer

871(i) because the interest is not

full scholarship from ABC University.

paid you less than $1,700 in 2011.

effectively connected with a U.S. trade

The total amounts you received from

Also, enter “HSH” and the amount not

or business. Do not add any

ABC University during 2011 are as

reported on Form W-2 on the dotted

tax-exempt interest to your line 3 total.

follows:

line next to line 3.

•

Tip income you did not report to your

Line 4 — Taxable refunds, credits, or

Tuition and fees

$25,000

offsets of state and local income

employer. This should include any

Books, supplies,

allocated tips shown in box 8 on your

taxes. If you received a refund, credit,

Form(s) W-2 unless you can prove that

or offset of state or local income taxes

and equipment

1,000

-5-

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 5

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