Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2017 Page 4
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35If you make this election, you
Department of the Treasury
most cases even if you became a
may forfeit the right to claim
Internal Revenue Service
resident alien after receiving it and
!
benefits otherwise available
Austin, TX 73301-0215
before the close of the tax year. Income
CAUTION
under a U.S. tax treaty. For more
U.S.A.
from U.S. sources is generally taxable
information about the benefits that
whether you received it while a
otherwise might be available, see the
nonresident alien or a resident alien
If enclosing a payment, mail your
specific treaty.
(unless specifically exempt under the
return and statement to the following
Internal Revenue Code or a tax treaty
address.
provision).
Dual-Status Taxpayers
Internal Revenue Service
Restrictions for Dual-Status
P.O. Box 1303
If you elect to be taxed as a
Taxpayers
Charlotte, NC 28201-1303
resident alien (discussed earlier
!
U.S.A.
under
Election To Be Taxed as
Standard deduction. You cannot take
CAUTION
a Resident
Alien), the special
the standard deduction even for the part
instructions and restrictions discussed
If you were a nonresident on the last
of the year you were a resident alien.
here do not apply.
day of the tax year, file Form
Head of household. You cannot use
1040NR-EZ. Enter “Dual-Status Return”
the Head of household Tax Table
Dual-Status Tax Year
across the top and attach a statement
column in the Instructions for Form
showing your income for the part of the
A dual-status year is one in which you
1040.
year you were a U.S. resident. You can
change status between nonresident and
use Form 1040 as the statement; enter
Joint return. You cannot file a joint
resident alien. Different U.S. income tax
“Dual-Status Statement” across the top.
return unless you elect to be taxed as a
rules apply to each status.
Do not sign Form 1040. If you are not
resident alien (see
Election To Be
Most dual-status years are the years
enclosing a payment, mail your return
Taxed as a Resident
Alien, earlier)
of arrival or departure. Before you arrive
and statement to the following address.
instead of as a dual-status taxpayer.
in the United States, you are a
Tax rates. If you were married and a
nonresident alien. After you arrive, you
Department of the Treasury
nonresident of the United States for all
may or may not be a resident,
Internal Revenue Service
or part of the tax year and you do not
depending on the circumstances.
Austin, TX 73301-0215
make the election discussed earlier to
U.S.A.
If you become a U.S. resident, you
be taxed as a resident alien, you must
stay a resident until you leave the
use the Married filing separately Tax
If enclosing a payment, mail your
United States or are no longer a lawful
Table column to figure your tax on
return and statement to the following
permanent resident of the United
income effectively connected with a
address.
States. You may become a nonresident
U.S. trade or business. If you were
alien when you leave if you meet both of
married, you cannot use the Single Tax
Internal Revenue Service
the following conditions.
Table column.
P.O. Box 1303
After leaving (or after your last day of
Charlotte, NC 28201-1303
Deduction for exemptions. As a
lawful permanent residency if you met
U.S.A.
dual-status taxpayer, you usually will be
the
green card
test, defined earlier) and
entitled to your own personal
for the remainder of the calendar year of
exemption. Subject to the general rules
Statements. Any statement you file
your departure, you have a closer
for qualification, you are allowed an
with your return must show your name,
connection to a foreign country than to
exemption for your spouse in figuring
address, and identifying number (see
the United States.
taxable income for the part of the year
Identifying
Number, later).
During the next calendar year you are
you were a resident alien. The amount
not a U.S. resident under either the
Income Subject to Tax for
you can claim for these exemptions is
green card test
or the
substantial
Dual-Status Year
limited to your taxable income
presence
test.
(determined without regard to
As a dual-status taxpayer not filing a
See Pub. 519 for more information.
exemptions) for the part of the year you
joint return, you are taxed on income
were a resident alien. You cannot use
from all sources for the part of the year
What and Where To File for a
exemptions (other than your own) to
you were a resident alien. Generally,
Dual-Status Year
reduce taxable income to below zero for
you are taxed on income only from U.S.
If you were a U.S. resident on the last
that period.
sources for the part of the year you were
day of the tax year, file Form 1040.
a nonresident alien. However, all
Special rules apply for exemptions
Enter “Dual-Status Return” across the
income effectively connected with the
for the part of the year a dual-status
top and attach a statement showing
conduct of a trade or business in the
taxpayer is a nonresident alien if the
your income for the part of the year you
United States is taxable.
taxpayer is a resident of Canada,
were a nonresident. You can use
Mexico, or South Korea; a
U.S. national
Income you received as a dual-status
Form 1040NR-EZ as the statement;
(defined later); or a student or business
taxpayer from sources outside the
enter “Dual-Status Statement” across
apprentice from India. See Pub. 519 for
United States while a resident alien is
the top. Do not sign Form 1040NR-EZ. If
more information.
taxable even if you became a
you are not enclosing a payment, mail
nonresident alien after receiving it and
Tax credits. You cannot take the
your return and statement to the
before the close of the tax year.
earned income credit, the credit for the
following address.
Conversely, income you received from
elderly or disabled, or any education
sources outside the United States while
credit unless you elect to be taxed as a
a nonresident alien is not taxable in
-4-
Instructions for Form 1040NR-EZ (2017)
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