Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2013 Page 8

3. Any person you could have

Carried at least half the normal

Line 6–Treaty-exempt income.

claimed as a dependent for the year the

full-time workload for the course of

Report on line 6 the total of all your

loan was taken out except that:

study he or she was pursuing.

income that is exempt from tax by an

income tax treaty, including both

a. The person filed a joint return.

Line 11—Itemized deductions. Enter

effectively connected income and not

the total state and local income taxes

b. The person had gross income

effectively connected income. Do not

you paid or that were withheld from your

that was equal to or more than the

include this exempt income on line 7.

salary in 2013. Use the

Itemized

exemption amount for that year ($3,900

You must complete

item J

Deductions Worksheet

below to figure

for 2013), or

Schedule OI on page 2 of Form

the amount to enter on line 11 if the

c. You could be claimed as a

1040NR-EZ to report income that is

amount on line 10 is more than:

dependent on someone else's return.

exempt from U.S. tax.

$250,000 and you checked filing

The person for whom the expenses

status box 1, or

Line 8—Scholarship and fellowship

were paid must have been an eligible

$150,000 and you checked filing

grants excluded. If you received a

student (see

Eligible student

below).

status box 2.

scholarship or fellowship grant and were

However, a loan is not a qualified

a degree candidate, enter amounts

If, during 2013, you received any

student loan if (a) any of the proceeds

used for tuition and course-related

refunds of, or credits for, income tax

were used for other purposes, or (b) the

expenses (fees, books, supplies, and

paid in earlier years, do not subtract

loan was from either a related person or

equipment), but only to the extent the

them from the amount you deduct here.

a person who borrowed the proceeds

amounts are included on line 5. See the

Instead, see the instructions for

line

under a qualified employer plan or a

examples in the instructions for

line

earlier.

contract purchased under such a plan.

earlier.

Note. Residents of India who were

To find out who is a related person, see

Line 9—Student loan interest deduc-

students or business apprentices may

Pub. 970.

tion. You can take this deduction if all

be able to take the standard deduction

Qualified higher education

of the following apply.

instead of their itemized deductions.

expenses. Qualified higher education

See chapter 5 of Pub. 519 for details.

1. You paid interest in 2013 on a

expenses generally include tuition, fees,

qualified student loan (defined next).

Line 13—Exemption deduction. You

room and board, and related expenses

2. Your filing status is single.

can claim exemptions only to the extent

such as books and supplies. The

of your income that is effectively

expenses must be for education in a

3. Your modified AGI is less than

connected with a U.S. trade or

degree, certificate, or similar program at

$75,000. Use lines 2 through 4 of the

business. Generally, you can take an

an eligible educational institution. An

Student Loan Interest Deduction

exemption of $3,900 for yourself. Use

eligible educational institution includes

Worksheet, earlier, to figure your

the

Exemption Deduction

Worksheet,

most colleges, universities, and certain

modified AGI.

later, to figure the amount, if any, to

vocational schools.

Use the

Student Loan Interest

enter on line 13 if your adjusted gross

For more details on these expenses,

Deduction

Worksheet, earlier, to figure

income from line 10 is more than:

see Pub. 970.

your student loan interest deduction.

$250,000 if you checked filing status

Eligible student. An eligible

box 1, or

Qualified student loan. This is any

student is a person who:

$150,000 if you checked filing status

loan you took out to pay the qualified

Was enrolled in a degree, certificate,

box 2.

higher education expenses for any of

or other program (including a program

the following individuals.

Note. Residents of Canada, Mexico, or

of study abroad that was approved for

1. Yourself or your spouse.

South Korea, and U.S. nationals may be

credit by the institution at which the

2. Any person who was your

able to claim exemptions for their

student was enrolled) leading to a

dependent when the loan was taken

dependents and, if married, their

recognized educational credential at an

out.

spouse. Residents of India who were

eligible educational institution, and

students or business apprentices also

may be able to take exemptions for their

Itemized Deductions Worksheet—Line 11

Keep for Your Records

1. Enter the amount of state and local income taxes you paid or that were withheld from your salary in 2013 . . . . . . . . . . . . . . . 1.

2. Multiply line 1 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Enter the amount from Form 1040NR-EZ, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Enter $250,000 ($150,000 if you checked filing status box 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Is the amount on line 4 less than the amount on line 3? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

STOP. Your deduction is not limited. Enter the amount from line 1 above on Form

No.

1040NR-EZ, line 11.

Yes.

Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6. Multiply line 5 by 3% (.03)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Enter the smaller of line 2 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8. Total itemized deductions. Subtract line 7 from line 1. Enter the result here and on Form 1040NR-EZ, line 11.

Then, on the dotted line to the left of the line 12 entry space, enter “IDW” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

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Instructions for Form 1040NR-EZ (2013)