Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2017 Page 2
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35presence test for 2017. (These tests are
If you initiate the determination, your
presence in the United States for the
explained in
Green Card Test
next and
resident status is considered to be
substantial presence test.
Substantial Presence
Test, later.) Even
abandoned when you file either of the
1. Days you commute to work in the
if you do not meet either of these tests,
following documents—along with your
United States from a residence in
you may be able to choose to be treated
USCIS Alien Registration Receipt
Canada or Mexico if you regularly
as a U.S. resident for part of 2017. See
Card—with the USCIS or a U.S.
commute from Canada or Mexico.
First-Year Choice in chapter 1 of Pub.
consular officer.
2. Days you are in the United States
519 for details.
USCIS Form I-407 (Record of
for less than 24 hours when you are in
Abandonment of Lawful Permanent
transit between two places outside the
Generally, you are considered a
Resident Status).
United States.
nonresident alien for the year if you are
A letter stating your intent to abandon
not a U.S. resident under either of these
3. Days you are in the United States
your resident status.
tests. However, even if you are a U.S.
as a crew member of a foreign vessel.
The USCIS Alien Registration
resident under one of these tests, you
4. Days you intend, but are unable,
Receipt Card is also referred to as a
will be treated as a nonresident alien if
to leave the United States because of a
green card.
you qualify as a resident of a treaty
medical condition that arose while you
country within the meaning of an income
When filing by mail, you must send
were in the United States.
tax treaty between the United States
by certified mail, return receipt
5. Days you are in the United States
and that country and you claim a treaty
requested (or the foreign equivalent)
under a NATO visa as a member of a
benefit (as a nonresident of the United
and keep a copy and proof that it was
force or civilian component to NATO.
States) so as to reduce your U.S.
mailed and received.
However, this exception does not apply
income tax liability. You can download
Until you have proof your letter
to an immediate family member who is
the complete text of most U.S. tax
was received, you remain a
present in the United States under a
treaties at IRS.gov. Enter “tax treaties”
!
NATO visa. A dependent family
resident for tax purposes even if
in the search box at the top of the page.
CAUTION
member must count every day of
the USCIS would not recognize the
Technical explanations for many of
presence for purposes of the substantial
validity of your green card because it is
those treaties are also available at that
presence test.
more than 10 years old or because you
site.
have been absent from the United
6. Days you are an
exempt
For more details on resident and
States for a period of time.
individual
(defined next).
nonresident status, the tests for
residence, and the exceptions to them,
You may need to file Form 8843
For more details, including special
see chapter 1 of Pub. 519.
to exclude days of presence in
rules that apply if you give up your green
!
the United States if you meet (4)
card after holding it in at least 8 of the
Green Card Test
CAUTION
or (6) above. For more information on
prior 15 years, see Pub. 519.
You are a resident for tax purposes if
the requirements, see Form 8843 in
Substantial Presence Test
you were a lawful permanent resident
chapter 1 of Pub. 519.
(immigrant) of the United States at any
You are considered a U.S. resident if
time during 2017. (However, see
you meet the substantial presence test
Exempt individual. For purposes of
Dual-Status
Taxpayers, later.) In most
for 2017. You meet this test if you were
the substantial presence test, an
cases you are a lawful permanent
physically present in the United States
exempt individual is generally an
resident if the U.S. Citizenship and
for at least:
individual who is a:
Immigration Services (USCIS) (or its
1. 31 days during 2017; and
Foreign government-related
predecessor organization, INS) has
individual;
2. 183 days during the period 2017,
issued you an alien registration card,
Teacher or trainee who is temporarily
2016, and 2015, using the following
also known as a green card.
present under a “J” or “Q” visa;
chart.
You continue to have resident status
Student who is temporarily present
under this test unless the status is taken
under an “F,” “J,” “M,” or “Q” visa; or
(a)
(b)
(c)
(d)
away from you or is administratively or
Professional athlete who is
Year
Days of
Multiplier
Testing
judicially determined to have been
temporarily in the United States to
physical
days
abandoned.
presence
(multiply
compete in a charitable sports event.
(b) times
Note. Alien individuals with “Q” visas
Your resident status is considered to
(c))
are treated as either students, teachers,
have been taken away from you if the
or trainees and, as such, are exempt
2017
1.000
U.S. government issues you a final
individuals for purposes of the
2016
.333
administrative or judicial order of
substantial presence test if they
exclusion or deportation. When your
2015
.167
otherwise qualify. “Q” visas are issued
resident status is considered to have
to aliens participating in certain
Total testing days (add column
been administratively or judicially
international cultural exchange
(d))
. . . . . . . . . . . . . . . .
determined to be abandoned depends
programs.
on who initiates the determination.
See chapter 1 of Pub. 519 for more
If the USCIS or U.S. consular officer
Generally, you are treated as present
details regarding days of presence in
initiates this determination, your
in the United States on any day that you
the United States for the substantial
resident status will be considered to be
are physically present in the country at
presence test.
abandoned when the final
any time during the day. However, there
administrative order of abandonment is
are exceptions to this rule. In general,
issued.
do not count the following as days of
-2-
Instructions for Form 1040NR-EZ (2017)
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