Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2013 Page 4
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35After leaving (or after your last day of
entitled to your own personal
Statements. Any statement you file
exemption. Subject to the general rules
lawful permanent residency if you met
with your return must show your name,
for qualification, you are allowed an
the
green card
test, defined earlier) and
address, and identifying number (see
exemption for your spouse in figuring
for the remainder of the calendar year of
Identifying
Number, later).
taxable income for the part of the year
your departure, you have a closer
Income Subject to Tax for
you were a resident alien. The amount
connection to a foreign country than to
Dual-Status Year
you can claim for these exemptions is
the United States.
limited to your taxable income
During the next calendar year you are
As a dual-status taxpayer not filing a
(determined without regard to
not a U.S. resident under either the
joint return, you are taxed on income
exemptions) for the part of the year you
green card test
or the
substantial
from all sources for the part of the year
were a resident alien. You cannot use
presence
test.
you were a resident alien. Generally,
exemptions (other than your own) to
you are taxed on income only from U.S.
See Pub. 519 for more information.
reduce taxable income to below zero for
sources for the part of the year you were
that period.
What and Where To File for a
a nonresident alien. However, all
Special rules apply for exemptions
Dual-Status Year
income effectively connected with the
for the part of the year a dual-status
conduct of a trade or business in the
If you were a U.S. resident on the last
taxpayer is a nonresident alien if the
United States is taxable.
day of the tax year, file Form 1040.
taxpayer is a resident of Canada,
Enter “Dual-Status Return” across the
Income you received as a dual-status
Mexico, or South Korea; a
U.S. national
top and attach a statement showing
taxpayer from sources outside the
(defined later); or a student or business
your income for the part of the year you
United States while a resident alien is
apprentice from India. See Pub. 519 for
were a nonresident. You can use
taxable even if you became a
more information.
Form 1040NR-EZ as the statement;
nonresident alien after receiving it and
enter “Dual-Status Statement” across
Tax credits. You cannot take the
before the close of the tax year.
the top. Do not sign Form 1040NR-EZ.
earned income credit, the credit for the
Conversely, income you received from
Mail your return and statement to the
elderly or disabled, or any education
sources outside the United States while
following address.
credit unless you elect to be taxed as a
a nonresident alien is not taxable in
resident alien (see
Election To Be
most cases even if you became a
Department of the Treasury
Taxed as a Resident
Alien, earlier)
resident alien after receiving it and
Internal Revenue Service
instead of as a dual-status taxpayer. For
before the close of the tax year. Income
Austin, TX 73301-0215
information on other credits, see
from U.S. sources is generally taxable
U.S.A.
chapter 6 of Pub. 519.
whether you received it while a
nonresident alien or a resident alien
How To Figure Tax for a
If enclosing a payment, mail your
(unless specifically exempt under the
Dual-Status Tax Year
return and statement to the following
Internal Revenue Code or a tax treaty
address.
When you figure your U.S. tax for a
provision).
dual-status year, you are subject to
Restrictions for Dual-Status
Internal Revenue Service
different rules for the part of the year
P.O. Box 1303
Taxpayers
you were a resident and the part of the
Charlotte, NC 28201-1303
year you were a nonresident.
Standard deduction. You cannot take
U.S.A.
the standard deduction even for the part
All income for the period of residence
of the year you were a resident alien.
and all income that is effectively
If you were a nonresident on the last
connected with a trade or business in
day of the tax year, file Form
Head of household. You cannot use
the United States for the period of
1040NR-EZ. Enter “Dual-Status Return”
the Head of household Tax Table
nonresidence, after allowable
across the top and attach a statement
column in the Instructions for Form
deductions, is combined and taxed at
showing your income for the part of the
1040.
the same rates that apply to U.S.
year you were a U.S. resident. You can
Joint return. You cannot file a joint
citizens and residents.
use Form 1040 as the statement; enter
return unless you elect to be taxed as a
“Dual-Status Statement” across the top.
Credit for taxes paid. You are allowed
resident alien (see
Election To Be
Do not sign Form 1040. Mail your return
a credit against your U.S. income tax
Taxed as a Resident
Alien, earlier)
and statement to the following address.
liability for certain taxes you paid, or are
instead of as a dual-status taxpayer.
considered to have paid, or that were
Department of the Treasury
Tax rates. If you were married and a
withheld from your income. These
Internal Revenue Service
nonresident of the United States for all
include:
Austin, TX 73301-0215
or part of the tax year and you do not
U.S.A.
make the election discussed earlier to
be taxed as a resident alien, you must
If enclosing a payment, mail your
use the Married filing separately Tax
return and statement to the following
Table column to figure your tax on
address.
income effectively connected with a
U.S. trade or business. If you were
Internal Revenue Service
married, you cannot use the Single Tax
P.O. Box 1303
Table column.
Charlotte, NC 28201-1303
Deduction for exemptions. As a
U.S.A.
dual-status taxpayer, you usually will be
-4-
Instructions for Form 1040NR-EZ (2013)
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