Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2013


Department of the Treasury
Internal Revenue Service
Instructions for Form
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Section references are to the Internal Revenue
Form 8938, Statement of Specified
General Instructions
Code unless otherwise noted.
Foreign Financial Assets.
Can I Use Form
What's New
If you have to file one or more
of the forms listed earlier, you
Filing status for same-sex married
may not be able to file Form
You can use Form 1040NR-EZ instead
couples. If you have a same-sex
1040NR-EZ. For more information, and
of Form 1040NR if all items in this
spouse whom you legally married in a
to see if you must file one of these
checklist apply.
state (or foreign country) that
forms, see chapter 1 of Pub. 519, U.S.
recognizes same-sex marriage, you
Tax Guide for Aliens.
You do not claim any dependents.
generally must use the married filing
status on your 2013 return, even if you
Additional Information
and your spouse now live in a state (or
You cannot be claimed as a dependent on
If you need more information, our free
another person's U.S. tax return (such as
foreign country) that does not recognize
publications may help you. Pub. 519 will
your parent's return).
same-sex marriage. See
be the most important, but the following
Your only U.S. source income was from
publications also may help.
wages, salaries, tips, refunds of state and
Limit on itemized deductions. You
local income taxes, scholarship or
Pub. 597 Information on the United
may not be able to deduct all of your
fellowship grants, and nontaxable interest
States—Canada Income
itemized deductions if your adjusted
or dividends.
Tax Treaty
Note. If you had taxable interest or
gross income is more than $150,000.
dividend income, you must use Form
See the instructions for line 11.
Pub. 901 U.S. Tax Treaties
1040NR instead of Form 1040NR-EZ.
Personal exemption amount in-
Your taxable income (line 14 of Form
Pub. 910 IRS Guide to Free Tax
creased for certain taxpayers. Your
1040NR-EZ) is less than $100,000.
Services (includes a list of
personal exemption amount is
all publications)
The only exclusion you can take is the
increased to $3,900. But the amount
exclusion for scholarship and fellowship
may be reduced if your adjusted gross
grants, and the only adjustment to income
These free publications and the
income is more than $150,000. See the
you can take is the student loan interest
forms and schedules you will need are
instructions for line 13.
available from the Internal Revenue
Individual taxpayer identification
You do not claim any tax credits.
Service. You can download them at
number (ITIN). ITINs issued after 2012 . Also see
How to Get Tax
are valid for only 5 years. See
If you were married, you do not claim an
Help, later, for other ways to get them
Number, later.
exemption for your spouse.
(as well as information on receiving IRS
assistance in completing the forms).
Future Developments
The only itemized deduction you can claim
is for state and local income taxes.
Resident Alien or
For the latest information about
Note. Residents of India who were
developments related to Form
students or business apprentices may be
Nonresident Alien
1040NR-EZ and its instructions, such as
able to take the standard deduction
If you are not a citizen of the United
instead of the itemized deduction for state
legislation enacted after they were
States, specific rules apply to determine
and local income taxes. See the
published, go to
instructions for line 11, later.
if you are a resident alien or a
nonresident alien for tax purposes.
This is not an “expatriation” return. See the
Other Reporting
Instructions for Form 1040NR for more
Generally, you are considered a
resident alien if you meet either the
The only taxes you owe are:
green card test or the substantial
You also may have to file other forms,
a. The tax from the Tax Table, later, or
presence test for 2013. (These tests are
b. Unreported social security and
including the following:
explained in
Green Card Test
next and
Medicare tax from Forms 4137 or 8919.
Form 8833, Treaty-Based Return
Substantial Presence
Test, later.) Even
You do not claim a credit for excess social
Position Disclosure Under Section 6114
if you do not meet either of these tests,
security and tier 1 RRTA tax withheld.
or 7701(b).
you may be able to choose to be treated
Form 8840, Closer Connection
as a U.S. resident for part of 2013. See
Exception Statement for Aliens.
First-Year Choice in chapter 1 of Pub.
Form 8843, Statement for Exempt
519 for details.
Individuals and Individuals With a
Generally, you are considered a
Medical Condition.
nonresident alien for the year if you are
not a U.S. resident under either of these
Jan 02, 2014
Cat. No. 21718P


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