Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2013 Page 14
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35Item G
tax treaty between the United States
Instructions for
and that country), you must know the
Enter the dates you entered and left the
Schedule OI,
terms of the tax treaty between the
United States during 2013 on short
United States and that country to
Other Information
business trips or to visit family, go on
properly complete item J. You can
vacation, or return home briefly.
Answer all questions.
download the complete text of most
U.S. tax treaties at IRS.gov. Enter “tax
If you are a resident of Canada or
Item A
treaties” in the search box. Technical
Mexico and commute to work in the
explanations for many of those treaties
List all countries of which you were a
United States on more than 75% of the
are also available at that site. Also, see
citizen or national during the tax year.
workdays during your working period,
Pub. 901 for a quick reference guide to
you are a regular commuter and do not
Item B
the provisions of U.S. tax treaties.
need to enter the dates you entered and
List the country in which you claimed
left the United States during the year.
If you are claiming exemption from
residence for tax purposes during the
Commute means to travel to work and
income tax under a U.S. income tax
tax year.
return to your residence within a 24-hour
treaty with a foreign country on Form
period. Check the appropriate box for
1040NR-EZ, you must provide all the
Item C
Canada or Mexico and skip to item H.
information requested in item J.
If you have completed immigration Form
See Days of Presence in the United
I-485 and submitted the form to the U.S.
Column (a), Country. Enter the
States in chapter 1 of Pub. 519.
Citizenship and Immigration Services,
treaty country that qualifies you for
you have applied to become a green
treaty benefits.
If you were in the United States on
card holder (lawful permanent resident)
January 1, enter 1/1 as the first date you
Column (b), Tax treaty article.
of the United States.
entered the United States. If you were in
Enter the number of the treaty article
the United States on December 31, do
Item D
that exempts the income from U.S. tax.
not enter a final date departed.
If you checked “Yes” for D1 or D2, you
Column (c), Number of months
Item H
may be a U.S. tax expatriate and special
claimed in prior tax years. Enter the
rules may apply to you. See Expatriation
Review your entry and passport stamps
number of months in prior tax years for
Tax in chapter 4 of Pub. 519 for more
or other records to count the number of
which you claimed an exemption from
information.
days you were actually present in the
U.S. tax based on the specified treaty
United States during the years listed. A
article.
Item E
day of presence is any day that you are
If you had a visa on the last day of the
Column (d), Amount of exempt
physically present in the United States
tax year, enter your visa type. Examples
income in current tax year. Enter the
at any time during the 24-hour period
are the following.
amount of income in the current tax year
beginning at 12:01 a.m. For the list of
B-1 Visitor for business.
that is exempt from U.S. tax based on
exceptions to the days you must count
F-1 Students-academic institutions.
the specified treaty article.
as actually present in the United States,
H-1B Temporary worker with
see Days of Presence in the United
Line (e), Total. Add the amounts in
specialty occupation.
States in chapter 1 of Pub. 519. If you
column (d). Enter the total on line 1e
J-1 Exchange visitor.
were not in the United States on any
and on page 1, line 6. Do not include
day of the tax year, enter -0-.
this amount in the amounts entered on
If you did not have a visa, enter your
Form 1040NR-EZ, page 1, line 3 or 5.
U.S. immigration status on the last day
Item I
of the tax year. For example, if you
If required, attach Form 8833. See
If you filed a U.S. income tax return for a
entered under the visa waiver program,
Treaty-based return position
disclosure,
prior year, enter the latest year for which
enter “VWP” and the name of the Visa
later.
you filed a return and the form number
Waiver Program Country.
you filed.
Line 2. Check “Yes” if you were subject
If you were not present in the United
to tax in a foreign country on any of the
Item J
States on the last day of the tax year,
income reported on line 1, column (d).
and you have no U.S. immigration
Line 1. If you are a resident of a treaty
Example. Sara is a citizen of Italy
status, enter “Not present in U.S.—No
country (that is, you qualify as a resident
and was a resident there until
U.S. immigration status.”
of that country within the meaning of the
Item F
Example. Item J—Income Exempt from Tax
If you ever changed your visa type or
Keep for Your Records
by Treaty
U.S. immigration status, check the “Yes”
box. For example, you entered the
(a) Country
(b) Tax treaty article (c) Number of months
(d) Amount of exempt
United States in 2012 on an F-1 visa as
claimed in prior tax
income in current tax
an academic student. During 2013, you
years
year
changed to an H-1B visa as a teacher.
Italy
20
4
$40,000
You will check the “Yes” box and enter
on the dotted line “Changed status from
F-1 student to H-1B teacher on August
20, 2013.”
(e) Total. Enter this amount on Form 1040NR-EZ, line 6. Do not enter it on
line 3 or line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$40,000
-14-
Instructions for Form 1040NR-EZ (2013)
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