Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2017 Page 5
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35resident alien (see
Election To Be
original documentation showing your
Line Instructions for
Taxed as a Resident
Alien, earlier)
age, identity, immigration status, and
Form 1040NR-EZ
instead of as a dual-status taxpayer. For
authority to work in the United States. If
information on other credits, see
you are an F-1 or M-1 student, you also
chapter 6 of Pub. 519.
must show your Form I-20. If you are a
Name and Address
J-1 exchange visitor, you also must
How To Figure Tax for a
show your Form DS-2019. It usually
Enter your name, street address, city or
Dual-Status Tax Year
takes about 2 weeks to get an SSN
town, and country on the appropriate
once the SSA has all the evidence and
When you figure your U.S. tax for a
lines. Include an apartment number
information it needs.
dual-status year, you are subject to
after the street address, if applicable.
different rules for the part of the year
Check that both the name and SSN
P.O. box. Enter your box number only if
you were a resident and the part of the
on your Forms 1040NR-EZ, W-2, and
your post office does not deliver mail to
year you were a nonresident.
1099 agree with your social security
your home.
card. If they do not, certain deductions
All income for the period of residence
Foreign address. If you have a foreign
and credits on your Form 1040NR-EZ
and all income that is effectively
address, enter the city name on the
may be reduced or disallowed and you
connected with a trade or business in
appropriate line. Do not enter any other
may not receive credit for your social
the United States for the period of
information on that line, but also
security earnings. If your Form W-2
nonresidence, after allowable
complete the spaces below that line.
shows an incorrect SSN or name, notify
deductions, is combined and taxed at
your employer or the form-issuing agent
the same rates that apply to U.S.
Country name. Do not abbreviate
as soon as possible to make sure your
citizens and residents.
the country name. Enter the name in
earnings are credited to your social
uppercase letters in English. Follow the
Credit for taxes paid. You are allowed
security record. If the name or SSN on
country's practice for entering the postal
a credit against your U.S. income tax
your social security card is incorrect,
code and the name of the province,
liability for certain taxes you paid, or are
call the SSA at 1-800-772-1213.
county, or state.
considered to have paid, or that were
IRS individual taxpayer identification
withheld from your income. These
Address change. If you plan to move
number (ITIN). If you do not have and
include the following.
after filing your return, use Form 8822,
are not eligible to get an SSN, you must
Change of Address, to notify the IRS of
enter your ITIN whenever an SSN is
1. Taxes withheld from wages earned
your new address.
requested on your tax return.
in the United States and taxes
Name change. If you changed your
For details on how to apply for an
withheld at the source from
name because of marriage, divorce,
ITIN, see Form W-7, Application for IRS
scholarship income from U.S.
etc., and your identifying number is a
Individual Taxpayer Identification
sources.
social security number, be sure to report
Number, and its instructions. Get Form
the change to the Social Security
When filing Form 1040, show the
W-7 online at IRS.gov. Enter “ITIN” in
Administration (SSA) before filing your
total tax withheld on line 64. Enter
the search box.
return. This prevents delays in
amounts from the attached
It usually takes about 7 weeks to get
processing your return and issuing
statement (Form 1040NR-EZ, lines
an ITIN.
refunds. It also safeguards your future
18a and 18b) in the column to the
social security benefits. See
Social
ITINs that have not been
right of line 64 and identify and
security number (SSN)
below for how to
included on a U.S. federal tax
TIP
include them in the amount on
contact the SSA.
return at least once in the last 3
line 64.
consecutive tax years have expired. In
Death of a taxpayer. See
Death of a
addition, ITINs that were assigned
When filing Form 1040NR-EZ,
Taxpayer, later.
before 2013 will expire according to an
show the total tax withheld on lines
annual schedule based on the middle
18a and 18b. Enter the amount
Identifying Number
digits of the ITIN. The middle digits refer
from the attached statement (Form
to the fourth and fifth positions of the
An incorrect or missing identifying
1040, line 64) in the column to the
ITIN. For example, the middle digits for
number can increase your tax, reduce
right of line 18a, and identify and
9xx-78-xxxx are “78.” Expired ITINs
your refund, or delay your refund.
include it in the amount on line 18a.
must be renewed in order to avoid
Social security number (SSN). In
delays in processing your tax return. For
2. Estimated tax paid with Form
most cases, you are required to enter
more information, see the Form W-7
1040-ES or Form 1040-ES (NR).
your SSN. If you do not have an SSN
instructions, or visit IRS.gov/ITIN.
but are eligible to get one, you should
3. Tax paid with Form 1040-C at the
apply for it. Get Form SS-5, Application
An ITIN is for tax use only. It does not
time of departure from the United
for a Social Security Card, online at
entitle you to social security benefits or
States. When filing Form 1040,
SSA.gov, from your local Social Security
change your employment or immigration
include the tax paid with Form
Administration (SSA) office, or by calling
status under U.S. law.
1040-C with the total payments on
the SSA at 1-800-772-1213. For those
If you receive an SSN after
line 74. Identify the payment in the
who are deaf or hard of hearing, or have
previously using an ITIN, stop using
area to the left of the entry.
a speech disability and have access to
your ITIN. Use your SSN instead. Visit a
TTY/TDD equipment, call
local IRS office or write a letter to the
1-800-325-0778.
IRS explaining that you now have an
Fill in Form SS-5 and bring it to your
SSN and want all your tax records
local SSA office in person, along with
combined under your SSN. Details
Instructions for Form 1040NR-EZ (2017)
-5-
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