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of physical presence in 2007, but only

business in the United States during

A.M., UPS Worldwide Express Plus,

the number of days of presence in

2007. You must file even if:

and UPS Worldwide Express.

•

2006 and only

the number of days in

You have no income from a trade or

The private delivery service can tell

2005.

business conducted in the United

you how to get written proof of the

States,

mailing date.

•

Generally, you are treated as

You have no income from U.S.

Private delivery services cannot

present in the United States on any day

sources, or

•

deliver items to P.O. boxes. You

that you are physically present in the

Your income is exempt from U.S. tax

must use the U.S. Postal

country at any time during the day.

under a tax treaty or any section of the

CAUTION

Service to mail any item to an IRS P.O.

However, there are exceptions to this

Internal Revenue Code.

box address.

rule. Generally, do not count the

Exceptions. You are not required to

following as days of presence in the

file Form 1040NR-EZ (or Form

Election To Be Taxed as a

United States for the substantial

1040NR) if:

Resident Alien

presence test.

•

1. Your only U.S. trade or business

Days you commute to work in the

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

is the performance of personal

United States from a residence in

resident for the whole year if all of the

services, and

Canada or Mexico if you regularly

following apply.

•

a. Your wages are less than $3,400,

commute from Canada or Mexico.

You were married.

•

and

Days you are in the United States for

Your spouse was a U.S. citizen or

b. You have no other need to file a

less than 24 hours when you are in

resident alien on the last day of the tax

return to claim a refund of overwithheld

transit between two places outside the

year.

•

taxes, to satisfy additional withholding

United States.

You file a joint return for the year of

•

at source, or to claim income exempt or

Days you are in the United States as

the election using Form 1040, 1040A,

partly exempt by treaty, or

a crew member of a foreign vessel.

or 1040EZ.

•

2. You were a nonresident alien

Days you intend, but are unable, to

To make this election, you must

student, teacher, or trainee who was

leave the United States because of a

attach the statement described in

temporarily present in the United States

medical condition that arose while you

Pub. 519 to your return. Do not use

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

were in the United States.

•

Form 1040NR-EZ.

you have no income (such as wages,

Days you are an exempt individual

Your worldwide income for the whole

salaries, tips, etc. or scholarship or

(defined below).

fellowship grants) that is subject to tax

year must be included and will be taxed

Exempt individual. For these

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

under section 871.

purposes, an exempt individual is

keep the records, books, and other

generally an individual who is a:

information needed to figure the tax. If

•

When To File

Foreign government-related

you made the election in an earlier

individual,

If you were an employee and received

year, you can file a joint return or

•

Teacher or trainee,

wages subject to U.S. income tax

separate return for 2007. If you file a

•

Student, or

withholding, file Form 1040NR-EZ by

separate return, use Form 1040 or

•

Professional athlete who is

April 15, 2008.

Form 1040A. Your worldwide income

temporarily in the United States to

If you did not receive wages as an

for the whole year must be included

compete in a charitable sports event.

employee subject to U.S. income tax

whether you file a joint or separate

withholding, file Form 1040NR-EZ by

return.

Note. Alien individuals with “Q” visas

June 16, 2008.

Nonresident aliens who make

are treated as either students, teachers,

Extension of time to file. If you

this election may forfeit the right

or trainees and, as such, are exempt

cannot file your return by the due date,

to claim benefits otherwise

CAUTION

individuals for purposes of the

you should file Form 4868. You must

available under a U.S. tax treaty. For

substantial presence test if they

file Form 4868 by the regular due date

more details, see the specific treaty.

otherwise qualify. “Q” visas are issued

of the return.

to aliens participating in certain

Dual-Status Taxpayers

Note. Form 4868 does not extend the

international cultural exchange

time to pay your income tax. The tax is

programs.

Note. If you elect to be taxed as a

due by the regular due date of the

resident alien (discussed above), the

return.

special instructions and restrictions

See Pub. 519 for more details

discussed here do not apply.

Where To File

regarding days of presence in the

United States for the substantial

Dual-Status Tax Year

File Form 1040NR-EZ with the

presence test.

Department of the Treasury, Internal

A dual-status year is one in which you

Revenue Service Center, Austin, TX

Closer Connection to Foreign

change status between nonresident

73301-0215 U.S.A.

and resident alien. Different U.S.

Country

income tax rules apply to each status.

Private Delivery Services

Even though you otherwise would meet

Most dual-status years are the years

the substantial presence test, you can

You can use certain private delivery

of arrival or departure. Before you

be treated as a nonresident alien if you:

services designated by the IRS to meet

•

arrive in the United States, you are a

Were present in the United States for

the “timely mailing as timely filing/

nonresident alien. After you arrive, you

fewer than 183 days during 2007,

paying” rule for tax returns and

•

may or may not be a resident,

Establish that during 2007 you had a

payments. The list includes only the

depending on the circumstances.

tax home in a foreign country, and

following:

•

Establish that during 2007 you had a

DHL Express (DHL): DHL Same Day

If you become a U.S. resident, you

closer connection to one foreign

Service, DHL Next Day 10:30 am, DHL

stay a resident until you leave the

country in which you had a tax home

Next Day 12:00 pm, DHL Next Day

United States. You may become a

than to the United States unless you

3:00 pm, and DHL 2nd Day Service.

nonresident alien when you leave, if,

•

had a closer connection to two foreign

Federal Express (FedEx): FedEx

after leaving (or after your last day of

countries. See Pub. 519 for more

Priority Overnight, FedEx Standard

lawful permanent residency if you met

information.

Overnight, FedEx 2Day, FedEx

the green card test) and for the

International Priority, and FedEx

remainder of the calendar year of your

Who Must File

International First.

departure, you have a closer

•

File Form 1040NR-EZ (or

United Parcel Service (UPS): UPS

connection to a foreign country than to

Form 1040NR) if you were a

Next Day Air, UPS Next Day Air Saver,

the United States, and, during the next

nonresident alien engaged in a trade or

UPS 2nd Day Air, UPS 2nd Day Air

calendar year, you are not a U.S.

-2-

Instructions for Form 1040NR-EZ

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - Internal Revenue Service - 2007 Page 2

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