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resident under either the green card

is not taxable in most cases even if you

Taxed as a Resident Alien on page 2)

test or the substantial presence test.

became a resident alien after receiving

in lieu of these dual-status taxpayer

See Pub. 519.

it and before the close of the tax year.

rules. For information on other credits,

Income from U.S. sources is taxable

see chapter 6 of Pub. 519.

What and Where To File for a

whether you received it while a

Dual-Status Year

nonresident alien or a resident alien.

How To Figure Tax for

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

Dual-Status Tax Year

Restrictions for Dual-Status

day of the tax year, file Form 1040.

When you figure your U.S. tax for a

Taxpayers

Enter “Dual-Status Return” across the

dual-status year, you are subject to

top and attach a statement showing

Standard deduction. You cannot take

different rules for the part of the year

your income for the part of the year you

the standard deduction even for the

you were a resident and the part of the

were a nonresident. You can use

part of the year you were a resident

year you were a nonresident.

Form 1040NR-EZ as the statement;

alien.

enter “Dual-Status Statement” across

All income for the period of

the top. File your return and statement

Head of household. You cannot use

residence and all income that is

with the Department of the Treasury,

the Head of Household Tax Table

considered to be effectively connected

Internal Revenue Service Center,

column or Section D of the Tax

with a trade or business in the United

Austin, TX 73301-0215 U.S.A.

Computation Worksheet.

States for the period of nonresidence,

If you were a nonresident on the last

Joint return. You cannot file a joint

after allowable deductions, is combined

day of the tax year, file

return unless you elect to be taxed as a

and taxed at the same rates that apply

Form 1040NR-EZ. Enter “Dual-Status

resident alien (see Election To Be

to U.S. citizens and residents.

Return” across the top and attach a

Taxed as a Resident Alien on page 2)

statement showing your income for the

Credit for taxes paid. You are

in lieu of these dual-status taxpayer

part of the year you were a U.S.

rules.

allowed a credit against your U.S.

resident. You can use Form 1040 as

income tax liability for certain taxes you

Tax rates. If you were married and a

the statement; enter “Dual-Status

paid, are considered to have paid, or

nonresident of the United States for all

Statement” across the top. File your

that were withheld from your income.

or part of the tax year and you do not

return and statement with the

These include:

make the election to be taxed as a

Department of the Treasury, Internal

resident alien as discussed on page 2,

1. Tax withheld from wages earned in

Revenue Service Center, Austin, TX

you must use the Married filing

the United States and taxes withheld

73301-0215 U.S.A.

separately column in the Tax Table to

at the source from scholarship

Statements. Any statement you file

figure your tax on income that is

income from U.S. sources.

with your return must show your name,

considered to be effectively connected

address, and identifying number (see

When filing Form 1040, show the

with a U.S. trade or business. If

page 4).

total tax withheld on line 64. Enter

married, you cannot use the Single Tax

amounts from the attached statement

Income Subject to Tax for

Table column.

(Form 1040NR-EZ, line 18) to the

Dual-Status Year

Deduction for exemptions. As a

right of line 64 and identify and

dual-status taxpayer, you usually will be

As a dual-status taxpayer not filing a

include in the amount on line 64.

entitled to your own personal

joint return, you are taxed on income

exemption. Subject to the general rules

When filing Form 1040NR-EZ, show

from all sources for the part of the year

for qualification, you are allowed

the total tax withheld on line 18.

you were a resident alien. Generally,

exemptions for your spouse in figuring

Enter the amount from the attached

you are taxed on income only from U.S.

taxable income for the part of the year

statement (Form 1040, line 64) to the

sources for the part of the year you

you were a resident alien. The amount

were a nonresident alien. However, all

right of line 18 and identify and

you can claim for these exemptions is

income that is considered to be

include in the amount on line 18.

limited to your taxable income

effectively connected with the conduct

2. Estimated tax paid with

(determined without regard to

of a trade or business in the United

Form 1040-ES or

exemptions) for the part of the year you

States is taxable.

Form 1040-ES (NR).

were a resident alien. You cannot use

Income you received as a

exemptions (other than your own) to

dual-status taxpayer from sources

3. Tax paid with Form 1040-C at the

reduce taxable income to below zero

outside the United States while a

time of departure from the United

for that period.

resident alien is taxable even if you

States. When filing Form 1040,

became a nonresident alien after

Tax credits. You cannot take the

include the tax paid with

receiving it and before the close of the

earned income credit, the credit for the

Form 1040-C with the total payments

tax year. Conversely, income you

elderly or disabled, or an education

on line 72. Identify the payment in the

received from sources outside the

credit unless you elect to be taxed as a

area to the left of the entry.

United States while a nonresident alien

resident alien (see Election To Be

-3-

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 3

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