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All income for the period of

to become U.S. nationals instead of

Identifying Number

residence and all income that is

U.S. citizens.

considered to be effectively connected

Married persons who live apart.

Social security number (SSN). In

with a trade or business in the United

Some married persons who have a

most cases, you are required to enter

States for the period of nonresidence,

child and who do not live with their

your SSN. If you do not have an SSN

after allowable deductions, is combined

spouse can file as single. If you meet

but are eligible to get one, you should

and taxed at the same rates that apply

all five of the following tests and you

apply for it. Get Form SS-5, Application

to U.S. citizens and residents.

are a married resident of Canada,

for a Social Security Card, online at

Mexico, or South Korea, or you are a

Credit for taxes paid. You are

married U.S. national, check the box on

allowed a credit against your U.S.

html, from your local Social Security

line 1.

income tax liability for certain taxes you

Administration (SSA) office, or by

1. You file a return separate from

paid or are considered to have paid or

calling the SSA at 1-800-772-1213.

your spouse.

that were withheld from your income.

Fill in Form SS-5 and bring it to your

2. You paid more than half the cost

These include:

local SSA office in person, along with

to keep up your home in 2009.

original documentation showing your

1. Tax withheld from wages earned in

3. You lived apart from your spouse

age, identity, immigration status, and

the United States and taxes withheld

for the last 6 months of 2009.

authority to work in the United States.

at the source from scholarship

Temporary absences for special

If you are an F-1 or M-1 student, you

income from U.S. sources.

circumstances, such as for business,

also must show your Form I-20. If you

medical care, school, or military

When filing Form 1040, show the

are a J-1 exchange visitor, you also

service, count as time lived in the

total tax withheld on line 61. Enter

must show your Form DS-2019.

home.

amounts from the attached statement

4. Your home was the main home of

It usually takes about 2 weeks to get

(Form 1040NR-EZ, line 18) to the

your child, stepchild, or foster child for

an SSN once the SSA has all the

right of line 61 and identify and

more than half of 2009. Temporary

evidence and information it needs.

include in the amount on line 61.

absences by you or the child for special

IRS individual taxpayer identification

circumstances, such as school,

When filing Form 1040NR-EZ, show

number (ITIN). If you do not have and

vacation, business, or medical care,

the total tax withheld on line 18.

are not eligible to get an SSN, you must

count as time the child lived with you. If

Enter the amount from the attached

enter your ITIN whenever an SSN is

the child was born or died in 2009, you

requested on your tax return.

statement (Form 1040, line 61) in the

still can file as single as long as the

column to the right of line 18 and

For details on how to apply for an

home was that child’s main home for

identify and include it in the amount

ITIN, see Form W-7, Application for IRS

the part of the year he or she was alive.

on line 18.

Individual Taxpayer Identification

5. You can claim a dependency

Number, and its instructions. Get Form

exemption for the child (on Form

2. Estimated tax paid with

W-7 online at Click on

1040NR) or the child’s other parent

Form 1040-ES or

“Individuals,” then “Individual Taxpayer

claims him or her as a dependent under

Form 1040-ES (NR).

Identification Numbers (ITIN).”

the rules for children of divorced or

3. Tax paid with Form 1040-C at the

It usually takes 6 to 10 weeks to get

separated parents. See Form 8332,

time of departure from the United

an ITIN.

Release/Revocation of Release of

States. When filing Form 1040,

Claim to Exemption for Child by

Note. An ITIN is for tax use only. It

include the tax paid with

Custodial Parent.

does not entitle you to social security

Form 1040-C with the total payments

benefits or change your employment or

Adopted child. An adopted child is

on line 71. Identify the payment in the

immigration status under U.S. law.

always treated as your own child. An

area to the left of the entry.

An incorrect or missing identifying

adopted child includes a child lawfully

number may increase your tax or

placed with you for legal adoption.

reduce your refund.

Foster child. A foster child is any

child placed with you by an authorized

Line Instructions for

placement agency, or by judgment,

Filing Status

Form 1040NR-EZ

decree, or other order of any court of

competent jurisdiction.

Lines 1 and 2. The amount of your tax

depends on your filing status. Before

you decide which box to check, read

Name and Address

Rounding Off to Whole

the following explanation.

Enter your name, street address, city or

Were you single or married? If you

Dollars

town, and country on the appropriate

were married on December 31, 2009,

You can round off cents to whole

lines. Include an apartment number

consider yourself married for the whole

dollars on your return. If you do round

after the street address, if applicable.

year. If you were single, divorced, or

to whole dollars, you must round all

legally separated under a decree of

P.O. box. Enter your box number only

amounts. To round, drop amounts

divorce or separate maintenance on

if your post office does not deliver mail

under 50 cents and increase amounts

December 31, consider yourself single

to your home.

from 50 to 99 cents to the next dollar.

for the whole year. If you meet the tests

For example, $1.39 becomes $1 and

described under Married persons who

Foreign address. Enter the

$2.50 becomes $3.

live apart, later on this page, you can

information in the following order: City,

If you have to add two or more

province or state, and country. Follow

consider yourself single for the whole

amounts to figure the amount to enter

year.

the country’s practice for entering the

on a line, include cents when adding

postal code. In some countries the

If your spouse died in 2009, consider

the amounts and round off only the

postal code may come before the city

yourself married to that spouse for the

total.

or town name.

whole year, unless you remarried

before the end of 2009.

Country. Enter the full name of the

U.S. national. A U.S. national is an

Taxable Income

country in uppercase letters in English.

individual who, although not a U.S.

Address change. If you plan to move

citizen, owes his or her allegiance to

Line 3 — Wages, salaries, tips, etc.

after filing your return, use Form 8822,

the United States. U.S. nationals

Enter the total of your effectively

Change of Address, to notify the IRS of

include American Samoans and

connected wages, salaries, tips, etc.

your new address.

Northern Mariana Islanders who chose

Only U.S. source income is included on

-4-

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 4

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