Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2017 Page 6
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35about what to include with the letter and
2. You paid over half the cost of
this line should be shown in box 1 of
where to mail it are at IRS.gov/ITINinfo.
keeping up your home for 2017.
their Form(s) W-2.
3. You lived apart from your spouse
Do not include on line 3
for the last 6 months of 2017.
Filing Status
amounts exempted under a tax
!
Temporary absences for special
treaty. Instead, include these
CAUTION
Lines 1 and 2. The amount of your tax
circumstances, such as for business,
amounts on line 6 and complete
item J
depends on your filing status. Before
medical care, school, or military service,
of Schedule OI on page 2 of Form
you decide which box to check, read the
count as time lived in the home.
1040NR-EZ.
following explanations. For more
4. Your home was the main home of
The following types of income also
information about marital status, see
your child, stepchild, or foster child for
must be included on line 3.
Pub. 501.
more than half of 2017. Temporary
Wages received as a household
absences by you or the child for special
Were You Single or Married?
employee. An employer is not required
circumstances, such as school,
to provide a Form W-2 to you if he or
Single. You can check the box on
vacation, business, or medical care,
she paid you wages of less than $2,000
line 1 if any of the following was true on
count as time the child lived in the
in 2017. If you received wages as a
December 31, 2017.
home. If the child was born or died in
household employee and you didn't
You were never married.
2017, you still can file as single as long
receive a Form W-2 because an
You were legally separated under a
as the home was that child's main home
employer paid you less than $2,000 in
decree of divorce or separate
for more than half of the part of the year
2017, enter “HSH” and the amount not
maintenance. But if, at the end of 2017,
he or she was alive in 2017.
reported to you on a Form W-2 on the
your divorce was not final (an
5. You can claim a dependency
dotted line next to line 3. For information
interlocutory decree), you are
exemption for the child (on Form
on employment taxes for household
considered married and cannot check
1040NR) or the child's other parent
employees, see Tax Topic 756 at
the box on line 1.
claims him or her as a dependent under
IRS.gov/TaxTopics.
You were widowed before January 1,
the rules for children of divorced or
Tip income you did not report to your
2017, and did not remarry before the
separated parents. See Form 8332,
employer. This should include any
end of 2017.
Release/Revocation of Release of
allocated tips shown in box 8 on your
You meet the tests described under
Claim to Exemption for Child by
Form(s) W-2 unless you can prove that
Married persons who live
apart, later.
Custodial Parent.
your unreported tips are less than the
Note. If you qualify for the “Qualifying
amount in box 8. Allocated tips are not
Adopted child. An adopted child is
included as income in box 1. See Pub.
widow(er)” filing status, you may be able
always treated as your own child. An
531, Reporting Tip Income, for more
to lower your taxes by filing Form
adopted child includes a child lawfully
details. Also include the value of any
1040NR instead. For more information
placed with you for legal adoption.
noncash tips you received, such as
about filing as a "Qualifying widow(er),"
Foster child. A foster child is any
tickets, passes, or other items of value.
see the Instructions for Form 1040NR,
child placed with you by an authorized
Although you do not report these
Line 6—Qualifying widow(er).
placement agency or by judgment,
noncash tips to your employer, you
Married. If you were married on
decree, or other order of any court of
must report them on line 3.
December 31, 2017, consider yourself
competent jurisdiction.
married for the whole year, even if you
You may owe social security
did not live with your spouse at the end
and Medicare tax on unreported
!
Rounding Off to Whole
of 2017.
tips. See the instructions for
CAUTION
Dollars
line
16, later.
If your spouse died in 2017, consider
yourself married to that spouse for the
Disability pensions shown on
You can round off cents to whole dollars
whole year, unless you remarried before
Form 1042-S or Form 1099-R if you
on your return. If you do round to whole
the end of 2017.
have not reached the minimum
dollars, you must round all amounts. To
retirement age set by your employer.
round, drop amounts under 50 cents
U.S. national. A U.S. national is an
and increase amounts from 50 to 99
individual who, although not a U.S.
Note. You must use Form 1040NR to
cents to the next dollar. For example,
citizen, owes his or her allegiance to the
report disability pensions received after
$1.39 becomes $1 and $2.50 becomes
United States. U.S. nationals include
you reach your employer's minimum
$3.
American Samoans and Northern
retirement age and other payments
Mariana Islanders who chose to
If you have to add two or more
shown on Form 1042-S or Form
become U.S. nationals instead of U.S.
amounts to figure the amount to enter
1099-R.
citizens.
on a line, include cents when adding the
Wages from Form 8919, line 6.
amounts and round off only the total.
Married persons who live apart.
Missing or incorrect Form W-2.
Some married persons who have a child
Your employer is required to provide or
and who do not live with their spouse
Taxable Income
send Form W-2 to you no later than
can file as single. If you meet all five of
January 31, 2018. If you do not receive
the following tests and you are a
Line 3—Wages, salaries, tips, etc.
it by early February, use Tax Topic 154
married resident of Canada, Mexico, or
Enter the total of your effectively
at
IRS.gov/TaxTopics
to find out what to
South Korea, or you are a married U.S.
connected wages, salaries, tips, etc.
do. Even if you do not get a Form W-2,
national, check the box on line 1.
Only U.S. source income is included on
you still must report your earnings on
line 3 as effectively connected wages.
1. You file a separate return from
line 3. If you lose your Form W-2 or it is
For most people, the amount to enter on
your spouse.
-6-
Instructions for Form 1040NR-EZ (2017)
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