Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2017 Page 14
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35IRS.gov/CP01A. If you received an IP
and enter on the dotted line “Changed
treaties” in the search box. Technical
PIN but misplaced it, call 1-800-908-
status from F-1 student to H-1B teacher
explanations for many of those treaties
4490.
on August 20, 2017.”
are also available at that site. Also, see
Pub. 901 for a quick reference guide to
Item G
the provisions of U.S. tax treaties.
Instructions for
Enter the dates you entered and left the
Column (a), Country. Enter the
Schedule OI,
United States during 2017 on short
treaty country that qualifies you for
business trips or to visit family, go on
Other Information
treaty benefits.
vacation, or return home briefly.
Answer all questions.
Column (b), Tax treaty article.
If you are a resident of Canada or
Enter the number of the treaty article
Mexico and commute to work in the
Item A
that exempts the income from U.S. tax.
United States on more than 75% of the
List all countries of which you were a
workdays during your working period,
Column (c), Number of months
citizen or national during the tax year.
you are a regular commuter and do not
claimed in prior tax years. Enter the
Item B
need to enter the dates you entered and
number of months in prior tax years for
left the United States during the year.
List the country in which you claimed
which you claimed an exemption from
Commute means to travel to work and
residence for tax purposes during the
U.S. tax based on the specified treaty
return to your residence within a 24-hour
tax year.
article.
period. Check the appropriate box for
Item C
Column (d), Amount of exempt
Canada or Mexico and skip to item H.
income in current tax year. Enter the
See Days of Presence in the United
If you have ever completed immigration
amount of income in the current tax year
States in chapter 1 of Pub. 519.
Form I-485 and submitted the form to
that is exempt from U.S. tax based on
the U.S. Citizenship and Immigration
If you were in the United States on
the specified treaty article.
Services or have ever completed a
January 1, enter 1/1 as the first date you
Form DS-230 and submitted it to the
Line (e), Total. Add the amounts in
entered the United States. If you were in
Department of State, you have applied
column (d). Enter the total on line 1e
the United States on December 31, do
to become a green card holder (lawful
and on page 1, line 6. Do not include
not enter a final date departed.
permanent resident) of the United
this amount in the amounts entered on
Item H
States.
Form 1040NR-EZ, page 1, line 3 or 5.
Review your entry and passport stamps
Item D
If required, attach Form 8833. See
or other records to count the number of
Treaty-based return position
disclosure,
If you checked “Yes” for D1 or D2, you
days you were actually present in the
later.
may be a U.S. tax expatriate and special
United States during the years listed. A
rules may apply to you. See Expatriation
Example. Sara is a citizen of Italy
day of presence is any day that you are
Tax in chapter 4 of Pub. 519 for more
and was a resident there until
physically present in the United States
information.
September 2016, when she moved to
at any time during the 24-hour period
the United States to accept a position as
beginning at 12:01 a.m. For the list of
Item E
a high school teacher at an accredited
exceptions to the days you must count
If you had a visa on the last day of the
public high school. Sara came to the
as actually present in the United States,
tax year, enter your visa type. Examples
United States on a J-1 visa (Exchange
see Days of Presence in the United
are the following.
visitor) and signed a contract to teach
States in chapter 1 of Pub. 519. If you
B-1 Visitor for business.
for 2 years at this U.S. school. She
were not in the United States on any
F-1 Students-academic institutions.
began teaching in September 2016 and
day of the tax year, enter -0-.
H-1B Temporary worker with
plans to continue teaching through May
Item I
specialty occupation.
2018. Sara's salary per school year is
J-1 Exchange visitor.
$40,000. She plans to return to Italy in
If you filed a U.S. income tax return for a
June 2018 and resume her Italian
prior year, enter the latest year for which
If you did not have a visa, enter your
residence. For calendar year 2017, Sara
you filed a return and the form number
U.S. immigration status on the last day
earned $40,000 from her teaching
you filed.
of the tax year. For example, if you
position. She completes the table in
entered under the visa waiver program,
Item J
item J on her 2017 tax return as shown
enter “VWP” and the name of the Visa
If you are claiming exemption from
in
Example. Item J—Income Exempt
Waiver Program Country.
income tax under a U.S. income tax
From Tax by
Treaty.
If you were not present in the United
treaty with a foreign country on Form
Line 2. Check “Yes” if you were subject
States on the last day of the tax year,
1040NR-EZ, you must provide all the
to tax in a foreign country on any of the
and you have no U.S. immigration
information requested in item J.
income reported on line 1, column (d).
status, enter “Not present in U.S.—No
Line 1. If you are a resident of a treaty
U.S. immigration status.”
Line 3. Check “Yes” if you are claiming
country (that is, you qualify as a resident
Item F
tax treaty benefits pursuant to a
of that country within the meaning of the
Competent Authority determination
If you ever changed your visa type or
tax treaty between the United States
allowing you to do so. You must attach
U.S. immigration status, check the “Yes”
and that country), you must know the
to your tax return a copy of the
box. For example, you entered the
terms of the tax treaty between the
Competent Authority determination
United States in 2016 on an F-1 visa as
United States and that country to
letter.
an academic student. On August 20,
properly complete item J. You can
2017, you changed to an H-1B visa as a
download the complete text of most
teacher. You will check the “Yes” box
U.S. tax treaties at IRS.gov. Enter “tax
-14-
Instructions for Form 1040NR-EZ (2017)
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