Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2017 Page 3
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35You cannot be an exempt
to your employer or on wages you
Department of the Treasury
individual indefinitely. Generally,
received from an employer who did not
Internal Revenue Service
!
you will not be an exempt
withhold these taxes.
Austin, TX 73301-0215
CAUTION
individual as a teacher or trainee in
U.S.A.
Exceptions. You do not need to file
2017 if you were exempt as a teacher,
Form 1040NR-EZ (or Form 1040NR) if
trainee, or student for any part of 2 of
If enclosing a payment, mail Form
you meet either (1) or (2) below.
the preceding 6 years. You will not be
1040NR-EZ to:
1. Your only U.S. trade or business
an exempt individual as a student in
was the performance of personal
Internal Revenue Service
2017 if you were exempt as a teacher,
services; and
P.O. Box 1303
trainee, or student for any part of more
Charlotte, NC 28201-1303
than 5 calendar years. However, there
a. Your wages were less than
U.S.A.
are exceptions to these limits. See
$4,050; and
Substantial Presence Test in chapter 1
b. You have no other need to file a
of Pub. 519 for more information.
Private Delivery Services
return to claim a refund of overwithheld
taxes, to satisfy additional withholding at
You can use certain private delivery
source, or to claim income exempt or
services (PDS) designated by the IRS to
Closer Connection to Foreign
partly exempt by treaty.
meet the “timely mailing as timely filing”
Country
2. You were a nonresident alien
rule for tax returns. Go to
IRS.gov/PDS
Even though you otherwise would meet
student, teacher, or trainee who was
for the current list of designated
the substantial presence test, you can
temporarily present in the United States
services.
be treated as a nonresident alien if you:
under an “F,” “J,” “M,” or “Q” visa, and
Were present in the United States for
you have no income (such as wages,
The PDS can tell you how to get
fewer than 183 days during 2017,
salaries, tips, etc., or scholarship or
written proof of the mailing date.
Establish that during 2017 you had a
fellowship grants) that is subject to tax
tax home in a foreign country, and
under section 871.
For the IRS mailing address to use if
Establish that during 2017 you had a
you're using PDS, go to
IRS.gov/
When To File
closer connection to one foreign country
PDSStreetAddresses.
in which you had a tax home than to the
If you were an employee and received
United States unless you had a closer
Private delivery services cannot
wages subject to U.S. income tax
connection to two foreign countries.
deliver items to IRS P.O. boxes.
!
withholding, file Form 1040NR-EZ by
You must use the U.S. Postal
April 17, 2018. (The due date is April 17,
CAUTION
You are not eligible for the closer
Service to mail any items to an IRS P.O.
instead of April 15, because of the
connection exception if you have an
box address.
Emancipation Day holiday in the District
application pending for adjustment of
of Columbia — even if you do not live in
status to that of a lawful permanent
Election To Be Taxed as a
the District of Columbia.)
resident or if you have applied, or have
Resident Alien
taken other steps to apply, for lawful
If you did not receive wages as an
You can elect to be taxed as a U.S.
permanent residence.
employee subject to U.S. income tax
resident for the whole year if all of the
withholding, file Form 1040NR-EZ by
following apply.
See chapter 1 of Pub. 519 for more
June 15, 2018.
You were married.
information.
Your spouse was a U.S. citizen or
If you file after the due date (without
You must file a fully completed Form
resident alien on the last day of the tax
extensions), you may have to pay
8840 with the IRS to claim the closer
year.
interest and penalties. See
Interest and
connection exception. Each spouse
You file a joint return for the year of
Penalties, later.
must file a separate Form 8840 to claim
the election using Form 1040, 1040A, or
the closer connection exception. See
Extension of time to file. If you
1040EZ.
Form 8840 in chapter 1 of Pub. 519.
cannot file your return by the due date,
To make this election, you must
file Form 4868 to get an automatic
Who Must File
attach the statement described under
6-month extension of time to file. You
File Form 1040NR-EZ (or Form
Nonresident Spouse Treated as a
must file Form 4868 by the regular due
1040NR) if you were a nonresident alien
Resident in chapter 1 of Pub. 519 to
date of the return. Instead of filing Form
engaged in a trade or business in the
your return. Do not use Form
4868, you can apply for an automatic
United States during 2017. You must file
1040NR-EZ.
extension by making an electronic
even if:
payment by the due date of your return.
You have no income from a trade or
Your worldwide income for the whole
An automatic 6-month
business conducted in the United
year must be included and will be taxed
extension of time to file does not
!
States,
under U.S. tax laws. You must agree to
extend the time to pay your tax.
You have no income from U.S.
keep the records, books, and other
CAUTION
If you do not pay your tax by the original
sources, or
information needed to figure the tax. If
due date of your return, you will owe
Your income is exempt from U.S. tax
you made the election in an earlier year,
interest on the unpaid tax and may owe
under a tax treaty or any section of the
you can file a joint return or separate
penalties. See Form 4868.
Internal Revenue Code.
return for 2017. If you file a separate
return, use Form 1040 or Form 1040A.
Other situations when you must file.
Where To File
You must include your worldwide
You also must file a return for 2017 if
If you are not enclosing a payment, mail
income for the whole year whether you
you need to pay social security and
Form 1040NR-EZ to:
file a joint or separate return.
Medicare tax on tips you did not report
Instructions for Form 1040NR-EZ (2017)
-3-
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