Instructions for IRS Form 1040nr - U.S. Nonresident Alien Income Tax Return 2018

January 1, 2018 "Instructions For Irs Form 1040nr - U.s. Nonresident Alien Income Tax Return" contain the updated filing procedures for the IRS-issued Form 1040NR. Download your copy of the instructions by clicking the link below.

IRS Form 1040NR is tax form released and collected by the Internal Revenue Service of the United States.

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2018
Department of the Treasury
Internal Revenue Service
Instructions for Form
1040NR
U.S. Nonresident Alien Income Tax Return
What's New
Contents
Page
The box for spouse information on
page 1 of Form 1040NR, which had to
What's New . . . . . . . . . . . . . . . . . .
1
At the time these instructions
be completed by those checking the
General Instructions . . . . . . . . . . . . .
4
went to print, Congress was
!
filing status box on line 3 or 4, has
Resident or Nonresident
considering legislation that
been removed. You no longer need to
Alien . . . . . . . . . . . . . . . . . .
4
CAUTION
would do the following.
place spouse information on the form.
Who Must File . . . . . . . . . . . . .
6
1. Provide additional tax relief for
When To File . . . . . . . . . . . . . .
9
Filing exception changes. The filing
Where To File . . . . . . . . . . . . . .
9
those affected by certain 2018
exception for those whose only trade
Election To Be Taxed as a
disasters.
or business is the performance of
Resident Alien . . . . . . . . . . . .
10
2. Extend certain tax benefits that
personal services is not available in
Dual-Status Taxpayers . . . . . . . . . .
10
expired at the end of 2017 and that
2018.
How To Report Income . . . . . . . . . .
11
currently can't be claimed on your
Line Instructions . . . . . . . . . . . . . .
13
Schedule OI. A new Item M has
2018 tax return.
Name and Address . . . . . . . . .
13
been added. See
Item
M.
3. Change certain other tax
Identifying Number . . . . . . . . .
13
Increased child tax credit (CTC)
provisions.
Filing Status . . . . . . . . . . . . . .
14
and additional child tax credit
Dependents . . . . . . . . . . . . . .
15
(ACTC). For 2018, the maximum
Effectively Connected
To learn whether this legislation was
CTC is increased to $2,000 per
Income (ECI) . . . . . . . . . . .
16
enacted resulting in changes that
qualifying child, of which $1,400 can
Adjusted Gross Income . . . . . .
25
affect your 2018 tax return, go to
be claimed for the ACTC. See
Line 49
Tax Computation on ECI . . . . . .
31
Recent Developments at
IRS.gov/
and
Line
64.
Credits . . . . . . . . . . . . . . . . .
36
Form1040NR.
Other Taxes . . . . . . . . . . . . . .
41
New credit for other dependents.
Payments . . . . . . . . . . . . . . .
43
Change in tax rates. For 2018, most
You may be able to claim a new credit
Refund . . . . . . . . . . . . . . . . .
44
tax rates have been reduced. The
of up to $500 for each of your
Amount You Owe . . . . . . . . . .
46
2018 tax rates are 10%, 12%, 22%,
dependents who is a U.S. citizen, U.S.
Third Party Designee . . . . . . . .
48
24%, 32%, 35%, and 37%.
national, or U.S. resident alien who
Keeping Records . . . . . . . . . .
57
cannot be claimed for the CTC. The
Personal exemption suspended.
Amending Your Return . . . . . . .
57
CTC and credit for other dependents
For 2018, you can't claim a personal
Death of a Taxpayer
. . . . . . . .
58
are both figured using the Child Tax
exemption for yourself, your spouse,
Past Due Returns . . . . . . . . . .
58
Credit and Credit for Other
or your dependents. Lines 1, 3, and 4
How To Get Tax Help . . . . . . . .
58
Dependents Worksheet. See
Line
49.
are reserved. The box for spouse
Interest and Penalties . . . . . . . .
60
information has been removed.
Refund Information . . . . . . . . .
61
Social security number (SSN) re-
Instructions for Schedule A . . . . . . .
48
If you are a resident of Canada,
quired for child tax credit. Your
Instructions for Schedule NEC . . . . .
51
Mexico, or South Korea, or are a U.S.
child must have an SSN valid for
Instructions for Schedule OI . . . . . . .
53
national, as you have always done
employment issued before the due
Sign Your Return . . . . . . . . . . . . . .
55
you must continue to enter your
date of your 2018 return (including
Assemble Your Return . . . . . . . . . .
56
residency or nationality in the space
extensions) to be claimed as a
General Information . . . . . . . . . . . .
56
on Schedule OI, Item A or B.
qualifying child for the CTC or ACTC.
TeleTax
. . . . . . . . . . . . . . . . . . .
61
If your child has an ITIN, but not an
Disclosure, Privacy Act, and
Paperwork Reduction Act
Notice . . . . . . . . . . . . . . . . . .
61
You can electronically file (e-file) your Form 1040NR.
Index . . . . . . . . . . . . . . . . . . . . .
78
Section references are to the Internal
Revenue Code unless otherwise noted.
makes doing your taxes
Future developments. For the latest
faster and easier.
information about developments
related to Form 1040NR and its
Get a faster refund, reduce errors, and save paper.
instructions, such as legislation
For more information on IRS e-file, see Options for
enacted after they were published, go
e-filing your returns in these instructions or click on
to IRS.gov/Form1040NR.
IRS e-file at IRS.gov.
Feb 06, 2019
Cat. No. 11368V
2018
Department of the Treasury
Internal Revenue Service
Instructions for Form
1040NR
U.S. Nonresident Alien Income Tax Return
What's New
Contents
Page
The box for spouse information on
page 1 of Form 1040NR, which had to
What's New . . . . . . . . . . . . . . . . . .
1
At the time these instructions
be completed by those checking the
General Instructions . . . . . . . . . . . . .
4
went to print, Congress was
!
filing status box on line 3 or 4, has
Resident or Nonresident
considering legislation that
been removed. You no longer need to
Alien . . . . . . . . . . . . . . . . . .
4
CAUTION
would do the following.
place spouse information on the form.
Who Must File . . . . . . . . . . . . .
6
1. Provide additional tax relief for
When To File . . . . . . . . . . . . . .
9
Filing exception changes. The filing
Where To File . . . . . . . . . . . . . .
9
those affected by certain 2018
exception for those whose only trade
Election To Be Taxed as a
disasters.
or business is the performance of
Resident Alien . . . . . . . . . . . .
10
2. Extend certain tax benefits that
personal services is not available in
Dual-Status Taxpayers . . . . . . . . . .
10
expired at the end of 2017 and that
2018.
How To Report Income . . . . . . . . . .
11
currently can't be claimed on your
Line Instructions . . . . . . . . . . . . . .
13
Schedule OI. A new Item M has
2018 tax return.
Name and Address . . . . . . . . .
13
been added. See
Item
M.
3. Change certain other tax
Identifying Number . . . . . . . . .
13
Increased child tax credit (CTC)
provisions.
Filing Status . . . . . . . . . . . . . .
14
and additional child tax credit
Dependents . . . . . . . . . . . . . .
15
(ACTC). For 2018, the maximum
Effectively Connected
To learn whether this legislation was
CTC is increased to $2,000 per
Income (ECI) . . . . . . . . . . .
16
enacted resulting in changes that
qualifying child, of which $1,400 can
Adjusted Gross Income . . . . . .
25
affect your 2018 tax return, go to
be claimed for the ACTC. See
Line 49
Tax Computation on ECI . . . . . .
31
Recent Developments at
IRS.gov/
and
Line
64.
Credits . . . . . . . . . . . . . . . . .
36
Form1040NR.
Other Taxes . . . . . . . . . . . . . .
41
New credit for other dependents.
Payments . . . . . . . . . . . . . . .
43
Change in tax rates. For 2018, most
You may be able to claim a new credit
Refund . . . . . . . . . . . . . . . . .
44
tax rates have been reduced. The
of up to $500 for each of your
Amount You Owe . . . . . . . . . .
46
2018 tax rates are 10%, 12%, 22%,
dependents who is a U.S. citizen, U.S.
Third Party Designee . . . . . . . .
48
24%, 32%, 35%, and 37%.
national, or U.S. resident alien who
Keeping Records . . . . . . . . . .
57
cannot be claimed for the CTC. The
Personal exemption suspended.
Amending Your Return . . . . . . .
57
CTC and credit for other dependents
For 2018, you can't claim a personal
Death of a Taxpayer
. . . . . . . .
58
are both figured using the Child Tax
exemption for yourself, your spouse,
Past Due Returns . . . . . . . . . .
58
Credit and Credit for Other
or your dependents. Lines 1, 3, and 4
How To Get Tax Help . . . . . . . .
58
Dependents Worksheet. See
Line
49.
are reserved. The box for spouse
Interest and Penalties . . . . . . . .
60
information has been removed.
Refund Information . . . . . . . . .
61
Social security number (SSN) re-
Instructions for Schedule A . . . . . . .
48
If you are a resident of Canada,
quired for child tax credit. Your
Instructions for Schedule NEC . . . . .
51
Mexico, or South Korea, or are a U.S.
child must have an SSN valid for
Instructions for Schedule OI . . . . . . .
53
national, as you have always done
employment issued before the due
Sign Your Return . . . . . . . . . . . . . .
55
you must continue to enter your
date of your 2018 return (including
Assemble Your Return . . . . . . . . . .
56
residency or nationality in the space
extensions) to be claimed as a
General Information . . . . . . . . . . . .
56
on Schedule OI, Item A or B.
qualifying child for the CTC or ACTC.
TeleTax
. . . . . . . . . . . . . . . . . . .
61
If your child has an ITIN, but not an
Disclosure, Privacy Act, and
Paperwork Reduction Act
Notice . . . . . . . . . . . . . . . . . .
61
You can electronically file (e-file) your Form 1040NR.
Index . . . . . . . . . . . . . . . . . . . . .
78
Section references are to the Internal
Revenue Code unless otherwise noted.
makes doing your taxes
Future developments. For the latest
faster and easier.
information about developments
related to Form 1040NR and its
Get a faster refund, reduce errors, and save paper.
instructions, such as legislation
For more information on IRS e-file, see Options for
enacted after they were published, go
e-filing your returns in these instructions or click on
to IRS.gov/Form1040NR.
IRS e-file at IRS.gov.
Feb 06, 2019
Cat. No. 11368V
SSN, issued before the due date of
Fund) and elect to defer part or all of
the itemized deductions that can be
your 2018 return (including
the gain that is otherwise includible in
claimed on Schedule A. These are a
extensions), you may be able to claim
income. The gain is deferred until you
few of the changes.
the new credit for other dependents
sell or exchange the investment or
Your itemized deductions are no
for that child. See
Line 7, column
(2).
December 31, 2026, whichever is
longer limited if your adjusted gross
earlier. You may also be able to
income is over a certain amount.
Qualified business income deduc-
permanently exclude gain from the
Your deduction for state and local
tion. Beginning in 2018, you may be
sale or exchange of an investment in
taxes is now limited.
able to deduct up to 20% of your
a QO Fund if the investment is held for
You can no longer deduct
qualified business income from your
at least 10 years. For information
job-related expenses or other
qualified trade or business, plus 20%
about what types of gains entitle you
miscellaneous itemized deductions
of your qualified REIT dividends and
to elect these special rules, see the
that were subject to the
qualified PTP income. For more
Instructions for Schedule D and see
2%-of-adjusted-gross-income floor.
information, see
Line
38, later.
Form 8949 instructions on how to
See the
Schedule A instructions
for
Special rules for eligible gains in-
elect to use these special rules.
more information.
vested in Qualified Opportunity
Changes to itemized deductions.
Due date of return. File Form
Funds. If you have an eligible gain
For 2018, there have been changes to
1040NR by April 15, 2019.
you can invest that gain into a
Qualified Opportunity Fund (QO
Affordable Care Act —
What You Need To Know
Requirement To Reconcile Advance Payments of the Premium Tax Credit
The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible
individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance
company.
If you or a family member enrolled in health insurance through the Marketplace and advance payments of the
premium tax credit were made to your insurance company to reduce your monthly premium payment, you must
attach Form 8962 to your return to reconcile (compare) the advance payments with your premium tax credit for the
year.
The Marketplace is required to send Form 1095-A by January 31, 2019, listing the advance payments and other
information you need to complete Form 8962.
1. You will need Form 1095-A from the Marketplace.
2. Complete Form 8962 to claim the credit and to reconcile your advance credit payments.
3. Include Form 8962 with your Form 1040NR. (Do not include Form 1095-A.)
Health Coverage Reporting
You should receive the Form 1095-A by early February 2019 and Form 1095-C by early March 2019, if
applicable. You don't need to wait to receive your Form 1095-C to file your return. Don't include Form 1095-A or
Form 1095-C with your tax return.
If you or someone in your family was an employee in 2018, the employer may be required to send you a Form
1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if
so, information about the offer. You should receive Form 1095-C by early March 2019. This information may
be relevant if you purchased health insurance coverage for 2018 through the Health Insurance Marketplace
and wish to claim the premium tax credit on line 65. You do not need to wait to receive your Form 1095-C to file
your return. You may rely on other information about your coverage to complete line 65. Do not include Form
1095-C with your tax return. If you don’t wish to claim the premium tax credit for 2018, you don’t need the
information in Part II of Form 1095-C. For more information on who is eligible for the premium tax credit, see the
Instructions for Form 8962.
-2-
Instructions for Form 1040NR (2018)
Options for e-filing your returns—safely, quickly, and easily.
Why do 89% of Americans le their taxes electronically?
Security—The IRS uses the latest encryption technology to safeguard your information.
Flexible Payments—File early; pay by the due date of your return (not counting
extensions)—April 15, 2019, for most people.
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received and accepted.
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Faster Refunds—Join the eight in 10 taxpayers who
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Most tax return preparers are now required to use IRS e- le.
If you are asked if you want to e- le, just give it a try. IRS
Time.
e- le is now the norm, not the exception.
Joining the more than 126 million Americans who already
Free File Fillable Forms. The IRS offers electronic
are using e- le is easy. Just ask your tax preparer or use
versions of IRS paper forms that also can be e- led for
commercial software. IRS e- le is the safest, most secure
free. Free File Fillable Forms is best for people
way to transmit your tax return to the IRS. Since 1990, the
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IRS.gov/Forms.
Make your tax payments electronically—it’s easy.
You can make electronic payments online, by phone, or from a mobile device. Paying electronically is
safe and secure. The IRS uses the latest encryption technology and does not store the bank account
number you use to submit your payment. When you use any of the IRS electronic payment options, it
puts you in control of paying your tax bill and gives you peace of mind. You determine the payment
date, and you will receive an immediate con rmation from the IRS. It's easy, secure, and much quicker
than mailing in a check or money order. Go to IRS.gov/Payments to see all your electronic payment
options.
Instructions for Form 1040NR (2018)
-3-
Form 8833, Treaty-Based Return
General Instructions
Pub. 501 Dependents, Standard
Position Disclosure Under Section
Deduction, and Filing Information
6114 or 7701(b).
Pub. 525 Taxable and Nontaxable Income
Items To Note
Form 8840, Closer Connection
Pub. 529 Miscellaneous Deductions
Exception Statement for Aliens.
Form 1040NR-EZ. You may be able
Pub. 597 Information on the United
Form 8843, Statement for Exempt
States–Canada Income Tax
to use Form 1040NR-EZ if your only
Individuals and Individuals With a
Treaty
income from U.S. sources is wages,
Medical Condition.
Pub. 901 U.S. Tax Treaties
salaries, tips, refunds of state and
Form 8938, Statement of Specified
local income taxes, scholarship or
Foreign Financial Assets.
fellowship grants, and nontaxable
These free publications and the
interest or dividends. You can’t use
Dual resident taxpayer holding
forms and schedules you will need are
Form 1040NR-EZ if you are taking the
specified foreign financial assets.
available from the IRS. You can
qualified business income deduction
Special reporting requirements for
download them at IRS.gov. Also see
or you had taxable interest or dividend
Form 8938 apply to dual resident
How To Get Tax
Help, later, for other
income. For more details, see Form
taxpayers holding specified foreign
ways to get them (as well as
1040NR-EZ and its instructions.
financial assets and taxed for all or a
information on receiving IRS
portion of the year as a nonresident
Special rules for former U.S. citi-
assistance in completing the forms).
alien under Regulations section
zens and former U.S. long-term
301.7701(b)-7. For more information,
residents. If you renounced your
Resident Alien or
see the Instructions for Form 8938,
U.S. citizenship or terminated your
Nonresident Alien
and, in particular, Special rule for dual
long-term resident status, you may be
If you are not a citizen of the United
resident taxpayers under Who Must
subject to special rules. Different rules
States, specific rules apply to
File.
apply based on the date you
determine if you are a resident alien or
renounced your citizenship or
Foreign-owned domestic disregar-
a nonresident alien for tax purposes.
terminated your long-term residency
ded entities. For tax years beginning
Generally, you are considered a
in the United States. See
Special
on or after January 1, 2017, and
resident alien if you meet either the
Rules for Former U.S. Citizens and
ending on or after December 13,
green card test or the substantial
Former U.S. Long-Term Residents
2017, if a foreign person wholly owns
presence test for 2018. (These tests
(Expatriates), later.
a domestic disregarded entity (DE),
are explained in
Green Card Test
and
the domestic DE is treated as a
Self-employment tax. You must pay
Substantial Presence
Test, later.)
domestic corporation separate from
self-employment tax on your
Even if you do not meet either of these
its owner (the foreign person) for the
self-employment income if an
tests, you may be able to choose to
limited purposes of the requirements
international social security
be treated as a U.S. resident for part
under section 6038A that apply to
agreement in effect between your
of 2018. See First-Year Choice in
25% foreign-owned domestic
country of tax residence and the
chapter 1 of Pub. 519 for details.
corporations. See the Instructions for
United States provides that you are
Form 5472, Information Return of a
covered under the U.S. social security
Generally, you are considered a
25% Foreign-Owned U.S. Corporation
system. Enter the tax on line 55. See
nonresident alien for the year if you
or a Foreign Corporation Engaged in a
the instructions for
line 55
for
are not a U.S. resident under either of
U.S. Trade or Business, for additional
additional information. Enter the
these tests. However, even if you are
information and coordination with
deductible part of your
a U.S. resident under one of these
Form 5472 filing by the domestic DE.
self-employment tax on line 27. Attach
tests, you will be treated as a
Also, note that because the domestic
Schedule SE (Form 1040). See the
nonresident alien for income tax
DE is generally a transparent entity,
Instructions for Schedule SE (Form
purposes if you qualify as a resident of
the foreign person will include (or
1040) for additional information.
a treaty country within the meaning of
continue to include) on Form 1040NR
an income tax treaty between the
Social security or Medicare taxes
any of the domestic DE’s tax items
United States and that country and
withheld in error. If you are a
that are subject to reporting.
you claim a treaty benefit (as a
foreign student or exchange visitor on
nonresident of the United States) so
an F-1, J-1, M-1, or Q visa, and social
Additional Information
as to reduce your U.S. income tax
security or Medicare taxes were
If you need more information, our free
liability. You can download the
withheld on your wages in error, you
publications may help you. Pub. 519,
complete text of most U.S. tax treaties
may want to file Form 843, Claim for
U.S. Tax Guide for Aliens, will be the
at IRS.gov. Enter “tax treaties” in the
Refund and Request for Abatement,
most beneficial, but the following
search box at the top of the page, and
to request a refund of these taxes. For
publications also may help.
click on
United States Income Tax
more information, see Students and
Treaties - A to
Z. Technical
Exchange Visitors in chapter 8 of Pub.
explanations for many of those
519, U.S. Tax Guide for Aliens.
treaties also are available at that site.
Other reporting requirements. You
For more details on resident and
also may have to file other forms,
nonresident status, the tests for
including the following.
residence, and the exceptions to
them, see chapter 1 of Pub. 519.
-4-
Instructions for Form 1040NR (2018)
Green Card Test
recognize the validity of your green
4. Days you intend, but are
card because it is more than 10 years
unable, to leave the United States
You are a resident for tax purposes if
old or because you have been absent
because of a medical condition that
you were a lawful permanent resident
from the United States for a period of
arose while you were in the United
(immigrant) of the United States at
time.
States.
any time during 2018. (Also see
5. Days you are in the United
Dual-Status
Taxpayers, later.) In most
For more details, including special
States under a NATO visa as a
cases, you are a lawful permanent
rules that apply if you give up your
member of a force or civilian
resident if the USCIS (or its
green card after holding it in at least 8
component to NATO. However, this
predecessor organization, INS) has
of the prior 15 years, see chapter 1 of
exception does not apply to an
issued you an alien registration card,
Pub. 519. Also see USCIS.gov/i-407.
immediate family member who is
also known as a green card.
present in the United States under a
Substantial Presence Test
You continue to have resident
NATO visa. A dependent family
You are considered a U.S. resident if
status under this test unless the status
member must count every day of
you meet the substantial presence
is taken away from you or is
presence for purposes of the
test for 2018. You meet this test if you
administratively or judicially
substantial presence test.
were physically present in the United
determined to have been abandoned.
6. Days you are an
exempt
States for at least:
An administrative or judicial
individual
(defined next).
1. 31 days during 2018; and
determination of abandonment of
You may need to file Form
2. 183 testing days during the
resident status may be initiated by
8843 to exclude days of
3-year period of 2018, 2017, and
!
you, the USCIS, or a U.S. consular
presence in the United States
2016, as calculated using the
officer.
CAUTION
if you meet (4) or (6) above. For more
following chart.
Your resident status is considered
information on the requirements, see
to have been taken away from you if
Form 8843 in chapter 1 of Pub. 519.
(a)
(b)
(c)
(d)
the U.S. government issues you a
Year
Days of
Multiplier
Testing
final administrative or judicial order of
Exempt individual. For purposes of
physical
days
exclusion or deportation. When your
the substantial presence test, an
presence
(multiply
resident alien status is considered to
exempt individual is anyone in one of
(b) times
have been administratively or
(c))
the following categories.
judicially determined to be abandoned
An individual temporarily present in
2018
1.000
depends on who initiates the
the United States as a foreign
2017
0.333
determination.
government-related individual under
2016
0.167
an “A” or “G” visa, other than
If the USCIS or U.S. consular
individuals holding “A-3” or “G-5”
Total testing days (add column
officer initiates this determination,
class visas.
(d))
. . . . . . . . . . . . . . . .
your resident status will be considered
A teacher or trainee who is
to be abandoned when the final
temporarily present under a “J” or “Q”
administrative order of abandonment
visa, who substantially complies with
Generally, you are treated as
is issued. If you initiate the
the requirements of the visa.
present in the United States on any
determination, your resident status is
A student who is temporarily
day that you are physically present in
considered to be abandoned when
present under an “F,” “J,” “M,” or “Q”
the country at any time during the day.
you file either of the following
visa, who substantially complies with
However, there are exceptions to this
documents—along with your USCIS
the requirements of the visa.
rule. In general, do not count the
Alien Registration Receipt Card—with
A professional athlete who is
following as days of presence in the
the USCIS or a U.S. consular officer.
temporarily in the United States to
United States for the substantial
USCIS Form I-407 (Record of
compete in a charitable sports event.
presence test.
Abandonment of Lawful Permanent
1. Days you commute to work in
Resident Status).
Note. Alien individuals with “Q” visas
the United States from a residence in
A letter stating your intent to
are treated as students, teachers, or
Canada or Mexico if you regularly
abandon your resident status.
trainees and, as such, are exempt
commute from Canada or Mexico.
individuals for purposes of the
The USCIS Alien Registration
2. Days you are in the United
substantial presence test if they
Receipt Card also is referred to as a
States for less than 24 hours when
otherwise qualify. “Q” visas are issued
green card.
you are in transit between two places
to aliens participating in certain
When filing by mail, you must send
outside the United States.
international cultural exchange
your filing by certified mail, return
programs.
3. Days you were temporarily in
receipt requested (or the foreign
the United States as a regular crew
See chapter 1 of Pub. 519 for more
equivalent), and keep a copy and
member of a foreign vessel engaged
details regarding exempt individuals
proof that it was mailed and received.
in transportation between the United
and days of presence in the United
Until you have proof your
States and a foreign country or a
States for the substantial presence
letter was received, you
possession of the United States
!
test.
remain a resident for tax
unless you otherwise engaged in
CAUTION
purposes even if the USCIS would not
trade or business on such day.
Instructions for Form 1040NR (2018)
-5-

Download Instructions for IRS Form 1040nr - U.S. Nonresident Alien Income Tax Return 2018

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