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Private Delivery Services

and resident alien. Different U.S.

tax year. Conversely, income you

income tax rules apply to each status.

received from sources outside the

You can use certain private delivery

United States while a nonresident alien

Most dual-status years are the years

services designated by the IRS to meet

is not taxable in most cases even if you

the “timely mailing as timely filing/

of arrival or departure. Before you

became a resident alien after receiving

arrive in the United States, you are a

paying” rule for tax returns and

it and before the close of the tax year.

nonresident alien. After you arrive, you

payments. These private delivery

Income from U.S. sources is taxable

services include only the following.

may or may not be a resident,

•

whether you received it while a

depending on the circumstances.

DHL Express (DHL): DHL Same Day

nonresident alien or a resident alien.

Service.

If you become a U.S. resident, you

•

Federal Express (FedEx): FedEx

Restrictions for Dual-Status

stay a resident until you leave the

Priority Overnight, FedEx Standard

United States. You may become a

Taxpayers

Overnight, FedEx 2Day, FedEx

nonresident alien when you leave if you

International Priority, and FedEx

Standard deduction. You cannot take

meet both of the following conditions.

•

International First.

the standard deduction even for the

After leaving (or after your last day of

•

United Parcel Service (UPS): UPS

lawful permanent residency if you met

part of the year you were a resident

Next Day Air, UPS Next Day Air Saver,

alien.

the green card test) and for the

UPS 2nd Day Air, UPS 2nd Day Air

remainder of the calendar year of your

Head of household. You cannot use

A.M., UPS Worldwide Express Plus,

departure, you have a closer

the Head of household Tax Table

and UPS Worldwide Express.

connection to a foreign country than to

column.

the United States.

The private delivery service can tell

Joint return. You cannot file a joint

•

During the next calendar year you

you how to get written proof of the

return unless you elect to be taxed as a

are not a U.S. resident under either the

mailing date.

resident alien (see Election To Be

green card test or the substantial

Taxed as a Resident Alien on this

Private delivery services cannot

presence test.

page) instead of a dual-status taxpayer.

deliver items to P.O. boxes. You

See Pub. 519 for more information.

Tax rates. If you were married and a

must use the U.S. Postal

CAUTION

nonresident of the United States for all

Service to mail any item to an IRS P.O.

What and Where To File for a

or part of the tax year and you do not

box address.

Dual-Status Year

make the election to be taxed as a

Election To Be Taxed as a

If you were a U.S. resident on the last

resident alien as discussed on this

day of the tax year, file Form 1040.

page, you must use the Married filing

Resident Alien

Enter “Dual-Status Return” across the

separately Tax Table column to figure

You can elect to be taxed as a U.S.

top and attach a statement showing

your tax on income effectively

resident for the whole year if all of the

your income for the part of the year you

connected with a U.S. trade or

following apply.

were a nonresident. You can use

business. If married, you cannot use

•

You were married.

Form 1040NR-EZ as the statement;

the Single Tax Table column.

•

Your spouse was a U.S. citizen or

enter “Dual-Status Statement” across

Deduction for exemptions. As a

resident alien on the last day of the tax

the top. Do not sign Form 1040NR-EZ.

dual-status taxpayer, you usually will be

year.

File your return and statement with the

•

entitled to your own personal

You file a joint return for the year of

Department of the Treasury; Internal

exemption. Subject to the general rules

the election using Form 1040, 1040A,

Revenue Service Center; Austin, TX

for qualification, you are allowed an

or 1040EZ.

73301-0215 U.S.A.

exemption for your spouse in figuring

To make this election, you must

If you were a nonresident on the last

taxable income for the part of the year

attach the statement described in

day of the tax year, file Form

you were a resident alien. The amount

Pub. 519 to your return. Do not use

1040NR-EZ. Enter “Dual-Status Return”

you can claim for these exemptions is

Form 1040NR-EZ.

across the top and attach a statement

limited to your taxable income

showing your income for the part of the

(determined without regard to

Your worldwide income for the whole

year you were a U.S. resident. You can

exemptions) for the part of the year you

year must be included and will be taxed

use Form 1040 as the statement; enter

were a resident alien. You cannot use

under U.S. tax laws. You must agree to

“Dual-Status Statement” across the top.

exemptions (other than your own) to

keep the records, books, and other

Do not sign Form 1040. File your return

reduce taxable income to below zero

information needed to figure the tax. If

and statement with the Department of

for that period.

you made the election in an earlier

the Treasury; Internal Revenue Service

Special rules apply for exemptions

year, you can file a joint return or

Center; Austin, TX 73301-0215 U.S.A.

for the part of the year a dual-status

separate return for 2009. If you file a

Statements. Any statement you file

separate return, use Form 1040 or

taxpayer is a nonresident alien if the

with your return must show your name,

taxpayer is a resident of Canada,

Form 1040A. Your worldwide income

address, and identifying number (see

Mexico, or South Korea; a U.S.

for the whole year must be included

page 4).

whether you file a joint or separate

national; or a student or business

apprentice from India. See Pub. 519 for

return.

Income Subject to Tax for

more information.

If you make this election, you

Dual-Status Year

Tax credits. You cannot take the

may forfeit the right to claim

As a dual-status taxpayer not filing a

earned income credit, the credit for the

benefits otherwise available

CAUTION

elderly or disabled, or any education

joint return, you are taxed on income

under a U.S. tax treaty. For more

from all sources for the part of the year

credit unless you elect to be taxed as a

information about the benefits that

you were a resident alien. Generally,

resident alien (see Election To Be

otherwise might be available, see the

you are taxed on income only from U.S.

Taxed as a Resident Alien on this

specific treaty.

sources for the part of the year you

page) instead of a dual-status taxpayer.

were a nonresident alien. However, all

For information on other credits, see

Dual-Status Taxpayers

income effectively connected with the

chapter 6 of Pub. 519.

Note. If you elect to be taxed as a

conduct of a trade or business in the

How To Figure Tax for

resident alien (discussed above), the

United States is taxable.

Dual-Status Tax Year

special instructions and restrictions

Income you received as a

discussed here do not apply.

dual-status taxpayer from sources

When you figure your U.S. tax for a

outside the United States while a

dual-status year, you are subject to

Dual-Status Tax Year

resident alien is taxable even if you

different rules for the part of the year

A dual-status year is one in which you

became a nonresident alien after

you were a resident and the part of the

change status between nonresident

receiving it and before the close of the

year you were a nonresident.

-3-

Instructions for Form 1040NR-EZ (2009)

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2009 Page 3

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