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Instructions For Form 1040NR-EZ: U.S. Income Tax Return For Certain Nonresident Aliens With No Dependents
Instructions For Form 1040NR-EZ: U.S. Income Tax Return For Certain Nonresident Aliens With No Dependents
May I Use Form 1040NR-EZ? What To Look for in 2001 Resident Alien or
You can use Form 1040NR-EZ instead Nonresident Alien
of Form 1040NR if all nine of the Student Loan Interest Deduction
If you are not a citizen of the United
following apply. You may be able to deduct up to $2,500 States, specific rules apply to determine
1. You do not claim any dependents. of the interest you pay on a qualified if you are a resident alien or a nonresident
2. You cannot be claimed as a student loan. alien for tax purposes. Generally, you are
dependent on another person's U.S. tax considered a resident alien if you meet
return (such as your parent's return). Other Reporting either the green card test or the
3. Your only U.S. source income was Requirements substantial presence test for 2000. If
from wages, salaries, tips, taxable refunds you do not meet either of these tests for
of state and local income taxes, and If you meet the closer connection to a 2000 but you meet the substantial
scholarship or fellowship grants. foreign country exception to the presence test for 2001, you may be able
substantial presence test, you must file to choose to be treated as a resident alien
Note: If you had taxable interest or Form 8840. If you exclude days of
dividend income, you cannot use this for part of 2000. But you must have been
presence in the United States for physically present in the United States for
form. purposes of the substantial presence test,
4. Your taxable income (line 14 of at least 31 days in a row during 2000 to
you must file Form 8843. This rule does do so. This choice does not apply if you
Form 1040NR-EZ) is less than $50,000. not apply to foreign-government-related met either the green card test or the
5. The only adjustments to income individuals who exclude days of presence substantial presence test for 1999. For
you can claim are the student loan in the United States. Certain dual-resident more details, see Pub. 519.
interest deduction or the exclusion for taxpayers who claim tax treaty benefits
scholarship and fellowship grants. You are considered a nonresident alien
must file Form 8833. A dual-resident
for the year if you are not a U.S. resident
6. You do not claim any tax credits. taxpayer is one who is a resident of both
under either of these tests. You are also
7. If you were married, you do not the United States and another country
considered a nonresident alien if you
claim an exemption for your spouse. under each country's tax laws.
otherwise meet the substantial presence
8. If you itemize deductions, the only test but you come under any of the three
deduction you claim is for state and local Additional Information exceptions described below.
income taxes. If you need more information, our free For more details on resident and
9. The only taxes you owe are: publications may help you. Pub. 519, U.S. nonresident status, the tests for residence
a. The tax from the tax table on pages Tax Guide for Aliens, will be the most and the exceptions to them, see Pub.
8 through 12. important, but the following publications 519.
b. The social security and Medicare may also help. Green Card Test. You are a resident for
tax on tip income not reported to your Pub. 552, Recordkeeping for Individuals tax purposes if you were a lawful
employer. Pub. 597, Information on the United permanent resident (immigrant) of the
c. The household employment taxes. States-Canada Income Tax Treaty United States at any time during 2000.
Pub. 901, U.S. Tax Treaties Substantial Presence Test. You are
considered a U.S. resident if you meet the
General Instructions Pub. 910, Guide to Free Tax Services
substantial presence test for 2000. You
(includes a list of all publications)
meet this test if you were physically
These free publications and the forms
What's New for 2000? and schedules you will need are available
present in the United States for at least:
on request from the Internal Revenue 1. 31 days during 2000 and
Student Loan Interest Deduction Service. If you have a foreign address, 2. 183 days during the period 2000,
If you paid interest on a qualified student send your order to the Eastern Area 1999, and 1998, counting all the days of
loan, you may be able to deduct up to Distribution Center, P.O. Box 85074, physical presence in 2000 but only 1/3 the
$2,000 of the interest on line 8. See the Richmond, VA 23261-5074, U.S.A. You number of days of presence in 1999 and
instructions for line 8 on page 4 for may also download forms and only 1/6 the number of days in 1998.
details. publications from the IRS Web Site at Generally, you are treated as present
www.irs.gov. Also see Taxpayer in the United States on any day that you
Paid Preparer Authorization Assistance on page 7 for other ways to are physically present in the country at
If you want to allow the IRS to discuss get these forms and publications (as well any time during the day.
your 2000 tax return with the paid as information on receiving IRS Exceptions:
preparer who signed it, check the “Yes” assistance in completing the forms). 1. Exempt individual. You do not
box in the area where you sign your count days for which you are an exempt
return. See page 6 for details. individual. In general, an exempt
individual is an individual who is a:
these amounts. See Pub. 520 for more your spouse, or anyone who was your workload for the course of study he or she
information. dependent when the loan was taken out. was pursuing.
Attach any Form 1042-S or Form W-2 The person for whom the expenses were Line 9—Scholarship and Fellowship
you received from the college or paid must have been an eligible student Grants Excluded. If you received a
institution. If you did not receive a 1042-S (see below). However, a loan is not a scholarship or fellowship grant and were
or W-2 form, attach a statement from the qualified student loan if (a) any of the a degree candidate, enter amounts used
college or institution (on their letterhead) proceeds were used for other purposes for tuition and course-related expenses
showing the details of the grant. or (b) the loan was from either a related (fees, books, supplies, and equipment).
Line 6. Use line 6 to report your total person or a person who borrowed the Do not include any amount already
effectively connected income that is proceeds under a qualified employer plan shown on line 6. See Pub. 520 for details.
exempt from tax by a tax treaty. Do not or a contract purchased under such a Line 11—Itemized Deductions. Enter
include this exempt income on line 7 or plan. To find out who is a related person, the total state and local income taxes you
line 9. Also, you must complete item J on see Pub. 970. paid or that were withheld from your
page 2 of Form 1040NR-EZ. salary in 2000. If, during 2000, you
received any refunds of, or credits for,
Page 4 Instructions for Form 1040NR-EZ
income tax paid in earlier years, do not
subtract them from the amount you
deduct here. Instead, see the instructions
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Line 13—Exemption Deduction. You Routing Account
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married, their spouse. Residents of India Note: The routing and account numbers may be in different places on your check.
who were students or business
apprentices may also be able to take
exemptions for their spouse and Refund Offset. If you owe past-due
dependents. However, Form 1040NR Federal tax, state income tax, child
must be used to claim the additional Payments support, spousal support, or certain
exemptions. Line 19—Federal Income Tax Withheld. Federal nontax debts, such as student
Line 16—Social Security and Medicare Add the amounts shown as Federal loans, all or part of the overpayment on
Tax on Tip Income Not Reported to income tax withheld on your Form(s) W-2 line 23 may be used (offset) to pay the
Employer. If you are subject to social and 1042-S. Enter the total on line 19. past-due amount. Offsets for Federal
security and Medicare tax, you received The amount(s) withheld should be shown taxes are made by the IRS. All other
tips of $20 or more in any month, and you in box 2 of your Form(s) W-2 and on line offsets are made by the Treasury
did not report the full amount to your 3, column (g) of your Form(s) 1042-S. Department's Financial Management
employer, you must pay the social Line 20—2000 Estimated Tax Service (FMS). You will receive a notice
security and Medicare or railroad Payments. Enter any payments you from FMS showing the amount of the
retirement (RRTA) tax on the unreported made on your estimated Federal income offset and the agency receiving it. To find
tips. You must also pay this tax if your tax (Form 1040-ES (NR)) for 2000. out if you may have an offset or if you
W-2 form(s) shows allocated tips that you Include any overpayment from your 1999 have any questions about it, contact the
are including in your income on Form return that you applied to your 2000 agency(ies) you owe the debt to.
1040NR-EZ, line 3. estimated tax. Lines 24b Through 24d—Direct
To figure the tax, use Form 4137. To Name Change. If you changed your Deposit of Refund. Complete lines 24b
pay the RRTA tax, contact your employer. name because of marriage, divorce, etc., through 24d if you want us to directly
Your employer will figure and collect the and you made estimated tax payments deposit the amount shown on line 24a into
tax. using your former name, attach a your account at a bank or other financial
Caution: You may be charged a penalty statement to the front of Form institution (such as a mutual fund,
equal to 50% of the social security and 1040NR-EZ. On the statement, explain brokerage firm, or credit union) in the
Medicare tax due on tips you received but all the payments you made in 2000 and United States instead of sending you a
did not report to your employer. the name(s) and identifying number(s) check.
Line 17—Household Employment under which you made them. Why Use Direct Deposit?
Line 21—Credit for Amount Paid With ● You get your refund fast.
Taxes. If any of the following apply, see
Schedule H (Form 1040) and its Form 1040-C. Enter any amount you ● Payment is more secure—there is no
instructions to see if you owe these taxes. paid with Form 1040-C for 2000. check to get lost.
1. You paid any one household Line 22—Total Payments. Add lines 19 ● More convenient. No trip to the bank to
employee (defined below) cash wages of through 21. Enter the total on line 22. deposit your check.
$1,200 or more in 2000. Cash wages Amount Paid With Request for ● Saves tax dollars. A refund by direct
include wages paid by checks, money Extension of Time To File. If you filed deposit costs less than a check.
orders, etc. Form 4868 to get an automatic extension Tip: You can check with your financial
2. You withheld Federal income tax of time to file Form 1040NR-EZ, include institution to make sure your deposit will
during 2000 at the request of any in the total on line 22 the amount, if any, be accepted and to get the correct routing
household employee. you paid with that form. On the dotted line and account numbers. The IRS is not
3. You paid total cash wages of next to line 22, enter “Form 4868” and responsible for a lost refund if you enter
$1,000 or more in any calendar quarter show the amount paid. Also, include any the wrong account information.
of 1999 or 2000 to household employees. amount paid with Form 2688 if you filed Line 24b. The routing number must be
for an additional extension. nine digits. The first two digits must be
Tip: For purposes of item 1, do not count
amounts paid to an employee who was 01 through 12 or 21 through 32.
under age 18 at any time in 2000 and was Otherwise, the direct deposit will be
a student. Refund rejected and a check sent instead. On the
Household Employee. Any person Line 23—Amount Overpaid. If line 23 sample check above, the routing number
who does household work is a household is under $1, we will send a refund only on is 250250025.
employee if you can control what will be written request. Your check may state that it is payable
done and how it will be done. Household Tip: If the amount you overpaid is large, through a bank different from the financial
work includes work done in or around you may want to decrease the amount of institution at which you have your
your home by babysitters, nannies, health income tax withheld from your pay. See checking account. If so, do not use the
aides, maids, yard workers, and similar Income Tax Withholding and Estimated routing number on that check. Instead,
domestic workers. Tax Payments for 2001 on page 7. contact your financial institution for the
correct routing number to enter on line
24b.