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line 3 as effectively connected wages.

savings account, Archer or Medicare

If you were not a degree candidate,

For most people, the amount to enter

Advantage MSA, or Coverdell

the full amount of the scholarship or

on this line should be shown in box 1 of

education savings account. Also, do not

fellowship is generally taxable. Also,

their Form(s) W-2.

include interest from a U.S. bank,

amounts received in the form of a

savings and loan association, credit

scholarship or fellowship that are

Do not include on line 3

union, or similar institution (or from

payment for teaching, research, or

amounts exempted under a tax

certain deposits with U.S. insurance

other services are generally taxable as

treaty. Instead, include these

CAUTION

companies) that is exempt from tax

wages even if the services were

amounts on line 6 and complete item J

under a tax treaty or under section

required to get the grant.

on page 2 of Form 1040NR-EZ.

871(i) because the interest is not

If the grant was reported on

effectively connected with a U.S. trade

Form(s) 1042-S, you generally must

Also include on line 3:

or business. Do not add any

•

include the amount shown in box 2 of

Wages received as a household

tax-exempt interest to your line 3 total.

Form(s) 1042-S, on line 5. However, if

employee for which you did not receive

any or all of that amount is exempt by

Line 4 — Taxable refunds, credits, or

a Form W-2 because your employer

treaty, do not include the treaty-exempt

offsets of state and local income

paid you less than $1,700 in 2009.

amount on line 5. Instead, include the

taxes. If you received a refund, credit,

Also, enter “HSH” and the amount not

treaty-exempt amount on line 6 and

or offset of state or local income taxes

reported on a Form W-2 on the dotted

complete item J on page 2 of

in 2009, you may receive a

line next to line 3.

Form 1040NR-EZ.

•

Form 1099-G. If you chose to apply

Tip income you did not report to your

part or all of the refund to your 2009

Attach any Form(s) 1042-S you

employer. Also include allocated tips

estimated state or local income tax, the

received from the college or institution.

shown on your Form(s) W-2 unless you

amount applied is treated as received

If you did not receive a Form 1042-S,

can prove that you received less.

in 2009.

attach a statement from the college or

Allocated tips should be shown in box 8

institution (on their letterhead) showing

of your Form(s) W-2. They are not

None of your refund is taxable if,

the details of the grant.

included as income in box 1. See Pub.

TIP

in the year you paid the tax, you

531, Reporting Tip Income, for more

For more information about

did not itemize deductions. If

details.

scholarships and fellowships in general,

you were a student or business

see Pub. 970, Tax Benefits for

You may owe social security

apprentice from India in 2008 and you

Education.

and Medicare tax on unreported

claimed the standard deduction on your

or allocated tips. See the

Example 1. You are a citizen of a

2008 tax return, none of your refund is

CAUTION

instructions for line 16 on page 7.

country that does not have an income

taxable. See Students and business

•

Disability pensions shown on

tax treaty in force with the United

apprentices from India in chapter 5 of

Form 1042-S or Form 1099-R if you

States. You are a candidate for a

Pub. 519. If none of your refund is

have not reached the minimum

degree at ABC University (located in

taxable, leave line 4 blank.

retirement age set by your employer.

the United States). You are receiving a

For details on how to figure the

full scholarship from ABC University.

Note. You must use Form 1040NR to

amount you must report as income, see

The total amounts you received from

report disability pensions received after

Recoveries in Pub. 525, Taxable and

ABC University during 2009 are as

you reach your employer’s minimum

Nontaxable Income.

follows:

retirement age and other payments

shown on Form 1042-S or Form

Line 5 — Scholarship and fellowship

Tuition and fees

$25,000

1099-R.

grants. If you received a scholarship

•

Books, supplies,

or fellowship, part or all of it may be

Wages from Form 8919, line 6.

and equipment

1,000

taxable.

Missing or incorrect Form W-2.

Room and

Your employer is required to provide or

If you were a degree candidate, the

board

9,000

send Form W-2 to you no later than

amounts you used for expenses other

$35,000

February 1, 2010. If you do not receive

than tuition and course-related

it by early February, ask your employer

expenses (fees, books, supplies, and

The Form 1042-S you received from

for it. Even if you do not get a Form

equipment) are generally taxable. For

ABC University for 2009 shows $9,000

W-2, you must still report your earnings

example, amounts used for room,

in box 2 and $1,260 (14% of $9,000) in

on line 3. If you lose your Form W-2 or

board, and travel are generally taxable.

box 9.

it is incorrect, ask your employer for a

new one.

Student Loan Interest Deduction

Dependent care benefits. If you

received benefits for 2009 under your

Worksheet — Line 9

Keep for Your Records

employer’s dependent care plan, you

must use Form 1040NR. The benefits

See the instructions for line 9 on page 6 before you begin.

should be shown in box 10 of your

Form(s) W-2.

1. Enter the total interest you paid in 2009 on qualified student

Adoption benefits. If you received

loans (defined on page 6). Do not enter more than $2,500 . . . . 1.

employer-provided adoption benefits for

2. Enter the amount from Form 1040NR-EZ, line 7 2.

2009, you must use Form 1040NR. The

3. Enter the amount from Form 1040NR-EZ, line 8 3.

benefits should be shown in box 12 of

4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . 4.

your Form(s) W-2, with code T.

5. Is line 4 more than $60,000?

Tax-exempt interest. Certain types

❏ No. Skip lines 5 and 6, enter -0- on line 7,

of interest income from investments in

state and municipal bonds and similar

and go to line 8.

instruments are not taxed by the United

❏ Yes. Subtract $60,000 from line 4 . . . . . . . . 5.

States. If you received such tax-exempt

6. Divide line 5 by $15,000. Enter the result as a decimal (rounded

interest income, enter “TEI” and the

to at least three places). If the result is 1.000 or more, enter

amount of your tax-exempt interest on

the dotted line next to line 3. Include

1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

any exempt-interest dividends from a

7. Multiply line 1 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

mutual fund or other regulated

8. Student loan interest deduction. Subtract line 7 from line 1.

investment company. Do not include

Enter the result here and on Form 1040NR-EZ, line 9 . . . . . . . . 8.

interest earned on your individual

retirement arrangement (IRA), health

-5-

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 5

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