Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2013 Page 3
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35Election To Be Taxed as a
You cannot use the closer
Extension of time to file. If you
connection exception to remain
!
Resident Alien
cannot file your return by the due date,
a nonresident alien indefinitely.
file Form 4868 to get an automatic
You can elect to be taxed as a U.S.
CAUTION
You must have in mind an estimated
6-month extension of time to file. You
resident for the whole year if all of the
departure date from the United States in
must file Form 4868 by the regular due
following apply.
the near future.
date of the return.
You were married.
Note. An automatic 6-month extension
Your spouse was a U.S. citizen or
Who Must File
of time to file does not extend the time
resident alien on the last day of the tax
File Form 1040NR-EZ (or Form
to pay your tax. If you do not pay your
year.
1040NR) if you were a nonresident alien
tax by the original due date of your
You file a joint return for the year of
engaged in a trade or business in the
return, you will owe interest on the
the election using Form 1040, 1040A, or
United States during 2013. You must file
unpaid tax and may owe penalties. See
1040EZ.
even if:
Form 4868.
You have no income from a trade or
To make this election, you must
Where To File
business conducted in the United
attach the statement described in
States,
Mail Form 1040NR-EZ to:
chapter 1 of Pub. 519 to your return. Do
You have no income from U.S.
not use Form 1040NR-EZ.
sources, or
Department of the Treasury
Your income is exempt from U.S. tax
Your worldwide income for the whole
Internal Revenue Service
under a tax treaty or any section of the
year must be included and will be taxed
Austin, TX 73301-0215
Internal Revenue Code.
under U.S. tax laws. You must agree to
U.S.A.
keep the records, books, and other
Other situations when you must file.
information needed to figure the tax. If
If enclosing a payment, mail Form
You also must file a return for 2013 if
you made the election in an earlier year,
1040NR-EZ to:
you need to pay social security and
you can file a joint return or separate
Medicare tax on tips you did not report
Internal Revenue Service
return for 2013. If you file a separate
to your employer or on wages you
P.O. Box 1303
return, use Form 1040 or Form 1040A.
received from an employer who did not
Charlotte, NC 28201-1303
You must include your worldwide
withhold these taxes.
U.S.A.
income for the whole year whether you
file a joint or separate return.
Exceptions. You do not need to file
Private Delivery Services
Form 1040NR-EZ (or Form 1040NR) if:
If you make this election, you
may forfeit the right to claim
1. Your only U.S. trade or business
You can use certain private delivery
!
benefits otherwise available
was the performance of personal
services designated by the IRS to meet
CAUTION
under a U.S. tax treaty. For more
services; and
the “timely mailing as timely filing/
information about the benefits that
paying” rule for tax returns and
a. Your wages were less than
otherwise might be available, see the
payments. These private delivery
$3,900; and
specific treaty.
services include only the following.
b. You have no other need to file a
DHL Express (DHL): DHL Same Day
return to claim a refund of overwithheld
Dual-Status Taxpayers
Service.
taxes, to satisfy additional withholding at
Federal Express (FedEx): FedEx
source, or to claim income exempt or
If you elect to be taxed as a
Priority Overnight, FedEx Standard
partly exempt by treaty; or
resident alien
(discussed
Overnight, FedEx 2Day, FedEx
!
2. You were a nonresident alien
earlier), the special instructions
International Priority, and FedEx
CAUTION
student, teacher, or trainee who was
and restrictions discussed here do not
International First.
temporarily present in the United States
apply.
United Parcel Service (UPS): UPS
under an “F,” “J,” “M,” or “Q” visa, and
Next Day Air, UPS Next Day Air Saver,
you have no income (such as wages,
Dual-Status Tax Year
UPS 2nd Day Air, UPS 2nd Day Air
salaries, tips, etc., or scholarship or
A.M., UPS Worldwide Express Plus,
A dual-status year is one in which you
fellowship grants) that is subject to tax
and UPS Worldwide Express.
change status between nonresident and
under section 871.
resident alien. Different U.S. income tax
For the IRS mailing address to use if
rules apply to each status.
When To File
you are using a private delivery service,
If you were an employee and received
go to IRS.gov and enter “private delivery
Most dual-status years are the years
wages subject to U.S. income tax
service” in the search box. The private
of arrival or departure. Before you arrive
withholding, file Form 1040NR-EZ by
delivery service can tell you how to get
in the United States, you are a
April 15, 2014.
written proof of the mailing date.
nonresident alien. After you arrive, you
may or may not be a resident,
Private delivery services
If you did not receive wages as an
depending on the circumstances.
cannot deliver items to P.O.
employee subject to U.S. income tax
!
boxes. You must use the U.S.
withholding, file Form 1040NR-EZ by
If you become a U.S. resident, you
CAUTION
Postal Service to mail any items to an
June 16, 2014.
stay a resident until you leave the
IRS P.O. box address.
United States or are no longer a lawful
If you file after the due date (without
permanent resident of the U.S. You may
extensions), you may have to pay
become a nonresident alien when you
interest and penalties. See
Interest and
leave if you meet both of the following
Penalties, later.
conditions.
Instructions for Form 1040NR-EZ (2013)
-3-
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