Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2017

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2017
Department of the Treasury
Internal Revenue Service
Instructions for Form
1040NR-EZ
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
General Instructions
Form 8938, Statement of Specified
Section references are to the Internal Revenue
Code unless otherwise noted.
Foreign Financial Assets. (See the next
paragraph.)
Can I Use Form
What's New
Dual resident taxpayer holding
1040NR-EZ?
Due date of return. File Form
specified foreign financial assets.
You can use Form 1040NR-EZ instead
1040NR-EZ by April 17, 2018, if you
Special reporting requirements for Form
of Form 1040NR if all items in this
were an employee and received wages
8938 apply to dual resident taxpayers
checklist apply.
subject to U.S. income tax withholding.
holding specified foreign financial
The due date is April 17, instead of April
assets and taxed for all or a portion of
You do not claim any dependents.
15, because of the Emancipation Day
the year as a nonresident alien under
holiday in the District of Columbia —
Regulations section 301.7701(b)-7. For
You cannot be claimed as a dependent on
even if you do not live in the District of
more information, see the Instructions
another person's U.S. tax return (such as your
Columbia.
for Form 8938, and, in particular,
parent's return).
Special rule for dual resident taxpayers
Secure access. To combat identity
under Who Must File.
Your only U.S. source income was from
fraud, the IRS has upgraded its identity
wages, salaries, tips, refunds of state and
verification process for certain self-help
If you have to file one or more of
local income taxes, scholarship or fellowship
tools on IRS.gov. To find out what types
the forms listed above, you may
grants, and nontaxable interest or dividends.
!
of information new users will need, go to
Note. If you had taxable interest or dividend
not be able to file Form
CAUTION
income, you must use Form 1040NR.
IRS.gov/SecureAccess.
1040NR-EZ. For more information, and
to see if you must file one of these
Personal exemption phaseout
Your taxable income (line 14 of Form
forms, see Pub. 519, U.S. Tax Guide for
1040NR-EZ) is less than $100,000.
amounts increased for certain tax-
Aliens.
payers. Your personal exemption
The only exclusion you can take is the
amount is $4,050. But the amount may
exclusion for scholarship and fellowship
Additional Information
be reduced if your adjusted gross
grants, and the only adjustment to income you
income is more than $156,900. See the
can take is the student loan interest deduction.
If you need more information, our free
instructions for
line
13, later.
publications may help you. Pub. 519 will
You do not claim any tax credits.
be the most important, but the following
Limit on itemized deductions. You
publications also may help.
may not be able to deduct all of your
If you were married, you do not claim an
itemized deductions if your adjusted
Pub. 597 Information on the United
exemption for your spouse.
gross income is more than $156,900.
States–Canada Income Tax
See the instructions for
line
11, later.
The only itemized deduction you can claim is
Treaty
for state and local income taxes.
Future Developments
Note. Residents of India who were students or
Pub. 901 U.S. Tax Treaties
business apprentices may be able to take the
For the latest information about
standard deduction instead of the itemized
developments related to Form
deduction for state and local income taxes.
See the instructions for
line
11, later.
1040NR-EZ and its instructions, such as
These free publications and the
legislation enacted after they were
forms and schedules you will need are
If you expatriated or terminated your U.S.
published, go to
IRS.gov/
available from the IRS. You can
residency, or you are subject to the
Form1040NREZ.
expatriation tax, you must use Form 1040NR if
download them at IRS.gov. Also see
you are required to file that form. You cannot
How To Get Tax
Help, later, for other
Other Reporting
use Form 1040NR-EZ. See Expatriation Tax
ways to get them (as well as information
in chapter 4 of Pub. 519 for more information.
Requirements
on receiving IRS assistance in
completing the forms).
The only taxes you owe are:
You also may have to file other forms,
a. The tax from the Tax Table, later; or
including the following.
Resident Alien or
b. Unreported social security and Medicare
Form 8833, Treaty-Based Return
tax from Form 4137 or 8919.
Nonresident Alien
Position Disclosure Under Section 6114
You do not claim a credit for excess social
or 7701(b).
If you are not a citizen of the United
security and tier 1 RRTA tax withheld.
Form 8840, Closer Connection
States, specific rules apply to determine
Exception Statement for Aliens.
if you are a resident alien or a
Form 8843, Statement for Exempt
nonresident alien for tax purposes.
Individuals and Individuals With a
Generally, you are considered a
Medical Condition.
resident alien if you meet either the
green card test or the substantial
Jan 03, 2018
Cat. No. 21718P

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