Instructions for IRS Form 1040-NR-EZ "U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents"

This document contains official instructions for IRS Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 1040-NR-EZ is available for download through this link.

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Download Instructions for IRS Form 1040-NR-EZ "U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents"

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2019
Department of the Treasury
Internal Revenue Service
Instructions for Form
1040-NR-EZ
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
General Instructions
Form 8840, Closer Connection
Section references are to the Internal Revenue
Code unless otherwise noted.
Exception Statement for Aliens.
Form 8843, Statement for Exempt
Can I Use Form
What's New
Individuals and Individuals With a
1040-NR-EZ?
Medical Condition.
Income exempt from U.S. tax under
Form 8938, Statement of Specified
You can use Form 1040-NR-EZ instead
a treaty. A new section has been
Foreign Financial Assets. (See the next
of Form 1040-NR if all items in this
added to Line 3 detailing how to
paragraph.)
checklist apply.
proceed in different scenarios when you
have income exempt from U.S. tax
Dual resident taxpayer holding
You do not claim any dependents.
under an income tax treaty and
specified foreign financial assets.
reminding you that this income is
Special reporting requirements for Form
You cannot be claimed as a dependent on another
included on line 6, not line 3. Examples
8938 apply to dual resident taxpayers
person's U.S. tax return (such as your parent's
are provided. See
Amounts exempt
holding specified foreign financial
return).
under a
treaty, later.
assets and taxed for all or a portion of
Your only U.S. source income was from wages,
the year as a nonresident alien under
Form 1040-NR-EZ and Form
salaries, tips, refunds of state and local income
Regulations section 301.7701(b)-7. For
1040-NR. Form 1040NR-EZ is now
taxes, scholarship or fellowship grants, and
more information, see the Instructions
nontaxable interest or dividends.
Form 1040-NR-EZ. Form 1040NR is
for Form 8938, in particular, Special rule
Note. If you had taxable interest or dividend
now Form 1040-NR. References to the
income, you must use Form 1040-NR.
for dual resident taxpayers under Who
forms have been updated throughout.
Must File.
Your taxable income (line 14 of Form 1040-NR-EZ)
Due date of return. File Form
is less than $100,000.
If you have to file one or more of
1040-NR-EZ by April 15, 2020, if you
the forms listed above, you may
!
were an employee and received wages
The only exclusion you can take is the exclusion for
not be able to file Form
scholarship and fellowship grants, and the only
subject to U.S. income tax withholding.
CAUTION
1040-NR-EZ. For more information, and
adjustment to income you can take is the student
Otherwise, the deadline is June 15,
loan interest deduction.
to see if you must file one of these
2020.
forms, see Pub. 519, U.S. Tax Guide for
You do not claim any tax credits.
Qualified student loan. The gross
Aliens.
income limit for a qualified student loan
increased from $4,150 to $4,200 for tax
The only itemized deduction you can claim is for
Additional Information
year 2019. See Qualified student loan,
state and local income taxes.
If you need more information, our free
Note. Students or business apprentices from India
later.
may be able to take the standard deduction instead
publications may help you. Pub. 519,
of the itemized deduction for state and local income
Penalty for late filing. If your return is
U.S. Tax Guide for Aliens, will be the
taxes. See the instructions for
line
11, later.
more than 60 days late, the minimum
most beneficial, but the following
penalty will be $435 or the amount of tax
If you expatriated or terminated your U.S. residency,
publications may also help.
you owe, whichever is smaller. See
or you are subject to the expatriation tax, you must
Pub. 597 Information on the United
use Form 1040-NR if you are required to file that
Penalty for late filing, later.
form. You cannot use Form 1040-NR-EZ. See
States–Canada Income Tax
Expatriation Tax in chapter 4 of Pub. 519 for more
Future Developments
Treaty
information.
For the latest information about
Pub. 901 U.S. Tax Treaties
The only taxes you owe are:
developments related to Form
a. The tax from the Tax Table, later; or
1040-NR-EZ and its instructions, such
b. Unreported social security and Medicare tax from
Form 4137 or 8919.
as legislation enacted after they were
These free publications and the
published, go to
IRS.gov/
You do not claim a credit for excess social security
forms and schedules you will need are
Form1040NREZ.
and tier 1 railroad retirement tax withheld.
available from the IRS. You can
Other Reporting
download them at IRS.gov. Also see
You cannot claim any deduction other than the
How To Get Tax
Help, later, for other
Requirements
student loan interest deduction and the itemized
ways to get them (as well as information
deduction for state and local income taxes (or, if a
You may also have to file other forms,
on receiving IRS assistance in
student or business apprentice from India eligible
for the benefits of Article 21(2) of the U.S.-India
including the following.
completing the forms).
Income Tax Treaty, the standard deduction).
Form 8833, Treaty-Based Return
Position Disclosure Under Section 6114
or 7701(b).
Jan 29, 2020
Cat. No. 21718P
2019
Department of the Treasury
Internal Revenue Service
Instructions for Form
1040-NR-EZ
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
General Instructions
Form 8840, Closer Connection
Section references are to the Internal Revenue
Code unless otherwise noted.
Exception Statement for Aliens.
Form 8843, Statement for Exempt
Can I Use Form
What's New
Individuals and Individuals With a
1040-NR-EZ?
Medical Condition.
Income exempt from U.S. tax under
Form 8938, Statement of Specified
You can use Form 1040-NR-EZ instead
a treaty. A new section has been
Foreign Financial Assets. (See the next
of Form 1040-NR if all items in this
added to Line 3 detailing how to
paragraph.)
checklist apply.
proceed in different scenarios when you
have income exempt from U.S. tax
Dual resident taxpayer holding
You do not claim any dependents.
under an income tax treaty and
specified foreign financial assets.
reminding you that this income is
Special reporting requirements for Form
You cannot be claimed as a dependent on another
included on line 6, not line 3. Examples
8938 apply to dual resident taxpayers
person's U.S. tax return (such as your parent's
are provided. See
Amounts exempt
holding specified foreign financial
return).
under a
treaty, later.
assets and taxed for all or a portion of
Your only U.S. source income was from wages,
the year as a nonresident alien under
Form 1040-NR-EZ and Form
salaries, tips, refunds of state and local income
Regulations section 301.7701(b)-7. For
1040-NR. Form 1040NR-EZ is now
taxes, scholarship or fellowship grants, and
more information, see the Instructions
nontaxable interest or dividends.
Form 1040-NR-EZ. Form 1040NR is
for Form 8938, in particular, Special rule
Note. If you had taxable interest or dividend
now Form 1040-NR. References to the
income, you must use Form 1040-NR.
for dual resident taxpayers under Who
forms have been updated throughout.
Must File.
Your taxable income (line 14 of Form 1040-NR-EZ)
Due date of return. File Form
is less than $100,000.
If you have to file one or more of
1040-NR-EZ by April 15, 2020, if you
the forms listed above, you may
!
were an employee and received wages
The only exclusion you can take is the exclusion for
not be able to file Form
scholarship and fellowship grants, and the only
subject to U.S. income tax withholding.
CAUTION
1040-NR-EZ. For more information, and
adjustment to income you can take is the student
Otherwise, the deadline is June 15,
loan interest deduction.
to see if you must file one of these
2020.
forms, see Pub. 519, U.S. Tax Guide for
You do not claim any tax credits.
Qualified student loan. The gross
Aliens.
income limit for a qualified student loan
increased from $4,150 to $4,200 for tax
The only itemized deduction you can claim is for
Additional Information
year 2019. See Qualified student loan,
state and local income taxes.
If you need more information, our free
Note. Students or business apprentices from India
later.
may be able to take the standard deduction instead
publications may help you. Pub. 519,
of the itemized deduction for state and local income
Penalty for late filing. If your return is
U.S. Tax Guide for Aliens, will be the
taxes. See the instructions for
line
11, later.
more than 60 days late, the minimum
most beneficial, but the following
penalty will be $435 or the amount of tax
If you expatriated or terminated your U.S. residency,
publications may also help.
you owe, whichever is smaller. See
or you are subject to the expatriation tax, you must
Pub. 597 Information on the United
use Form 1040-NR if you are required to file that
Penalty for late filing, later.
form. You cannot use Form 1040-NR-EZ. See
States–Canada Income Tax
Expatriation Tax in chapter 4 of Pub. 519 for more
Future Developments
Treaty
information.
For the latest information about
Pub. 901 U.S. Tax Treaties
The only taxes you owe are:
developments related to Form
a. The tax from the Tax Table, later; or
1040-NR-EZ and its instructions, such
b. Unreported social security and Medicare tax from
Form 4137 or 8919.
as legislation enacted after they were
These free publications and the
published, go to
IRS.gov/
You do not claim a credit for excess social security
forms and schedules you will need are
Form1040NREZ.
and tier 1 railroad retirement tax withheld.
available from the IRS. You can
Other Reporting
download them at IRS.gov. Also see
You cannot claim any deduction other than the
How To Get Tax
Help, later, for other
Requirements
student loan interest deduction and the itemized
ways to get them (as well as information
deduction for state and local income taxes (or, if a
You may also have to file other forms,
on receiving IRS assistance in
student or business apprentice from India eligible
for the benefits of Article 21(2) of the U.S.-India
including the following.
completing the forms).
Income Tax Treaty, the standard deduction).
Form 8833, Treaty-Based Return
Position Disclosure Under Section 6114
or 7701(b).
Jan 29, 2020
Cat. No. 21718P
Resident Alien or
If you initiate the determination, your
presence in the United States for the
resident status is considered to be
substantial presence test.
Nonresident Alien
abandoned when you file either of the
1. Days you commute to work in the
If you are not a citizen of the United
following documents—along with your
United States from a residence in
States, specific rules apply to determine
USCIS Alien Registration Receipt
Canada or Mexico if you regularly
if you are a resident alien or a
Card—with the USCIS or a U.S.
commute from Canada or Mexico.
nonresident alien for tax purposes.
consular officer.
2. Days you are in the United States
Generally, you are considered a
USCIS Form I-407, Record of
for less than 24 hours when you are in
resident alien if you meet either the
Abandonment of Lawful Permanent
transit between two places outside the
green card test or the substantial
Resident Status.
United States.
presence test for 2019. (These tests are
A letter stating your intent to abandon
explained in
Green Card Test
next and
3. Days you were temporarily in the
your resident status.
Substantial Presence
Test, later.) Even
United States as a regular crew member
The USCIS Alien Registration
if you do not meet either of these tests,
of a foreign vessel engaged in
Receipt Card is also referred to as a
you may be able to choose to be treated
transportation between the United
green card.
as a U.S. resident for part of 2019. See
States and a foreign country or a
First-Year Choice in chapter 1 of Pub.
possession of the United States unless
When filing by mail, you must send
519 for details.
you otherwise engaged in trade or
your filing by certified mail, return
business on such day.
receipt requested (or the foreign
Generally, you are considered a
equivalent) and keep a copy and proof
4. Days you intend, but are unable,
nonresident alien for the year if you are
that it was mailed and received.
to leave the United States because of a
not a U.S. resident under either of these
medical condition that arose while you
tests. However, see Dual-Resident
Until you have proof your letter
were in the United States.
Taxpayer, later, if you are a resident of
was received, you remain a
!
the United States under these tests but
5. Days you are in the United States
resident for tax purposes even if
CAUTION
are eligible to claim benefits as a
under a NATO visa as a member of a
the USCIS would not recognize the
resident of a foreign country under a
force or civilian component to NATO.
validity of your green card because it is
U.S. income tax treaty.
However, this exception does not apply
more than 10 years old or because you
to an immediate family member who is
have been absent from the United
For more details on resident and
present in the United States under a
States for a period of time.
nonresident status, the tests for
NATO visa. A dependent family
residence, and the exceptions to them,
For more details, including special
member must count every day of
see chapter 1 of Pub. 519.
rules that apply if you give up your green
presence for purposes of the substantial
card after holding it in at least 8 of the
Green Card Test
presence test.
prior 15 years, see Pub. 519.
6. Days you are an
exempt
You are a resident for tax purposes if
individual
(defined next).
Substantial Presence Test
you were a lawful permanent resident
(immigrant) of the United States at any
You are considered a U.S. resident if
You may need to file Form 8843
time during 2019. (However, see
you meet the substantial presence test
to exclude days of presence in
!
Dual-Status
Taxpayers, later.) In most
for 2019. You meet this test if you were
the United States if you meet (4)
cases, you are a lawful permanent
CAUTION
physically present in the United States
or (6) above. For more information on
resident if the U.S. Citizenship and
for at least:
the requirements, see Form 8843 in
Immigration Services (USCIS) (or its
chapter 1 of Pub. 519.
1. 31 days during 2019; and
predecessor organization, INS) has
2. 183 testing days during the
issued you an alien registration card,
Exempt individual. For purposes of
period 2019, 2018, and 2017, using the
also known as a green card.
the substantial presence test, an
following chart.
You continue to have resident status
exempt individual is generally an
under this test unless the status is taken
individual who is a:
(a)
(b)
(c)
(d)
away from you or is administratively or
Foreign government-related
Year
Days of
Multiplier
Testing
judicially determined to have been
individual;
physical
days
abandoned.
presence
(multiply
Teacher or trainee who is temporarily
(b) times
present under a “J” or “Q” visa;
Your resident status is considered to
(c))
Student who is temporarily present
have been taken away from you if the
under an “F,” “J,” “M,” or “Q” visa; or
2019
1.000
U.S. Government issues you a final
Professional athlete who is
administrative or judicial order of
2018
0.333
temporarily in the United States to
exclusion or deportation. When your
2017
0.167
compete in a charitable sports event.
resident status is considered to have
Note. Alien individuals with “Q” visas
Total testing days (add column
been administratively or judicially
are treated as either students, teachers,
(d))
. . . . . . . . . . . . . . . .
determined to be abandoned depends
or trainees and, as such, are exempt
on who initiates the determination.
individuals for purposes of the
substantial presence test if they
If the USCIS or U.S. consular officer
Generally, you are treated as present
otherwise qualify. “Q” visas are issued
initiates this determination, your
in the United States on any day that you
to aliens participating in certain
resident status will be considered to be
are physically present in the country at
international cultural exchange
abandoned when the final
any time during the day. However, there
programs.
administrative order of abandonment is
are exceptions to this rule. In general,
issued.
do not count the following as days of
-2-
Instructions for Form 1040-NR-EZ (2019)
See chapter 1 of Pub. 519 for more
treated as a nonresident of the United
If you file after the due date (without
details regarding days of presence in
States for purposes of figuring out your
extensions), you may have to pay
the United States for the substantial
income tax liability if you file a Form
interest and penalties. See
Interest and
presence test.
1040-NR-EZ by the due date of the
Penalties, later.
return (see When To File, later) and
You cannot be an exempt
Extension of time to file. If you
attach a Form 8833, Treaty-Based
individual indefinitely. Generally,
cannot file your return by the due date,
!
Return Position Disclosure Under
you will not be an exempt
file Form 4868 to get an automatic
Section 6114 or 7701(b). A
CAUTION
individual as a teacher or trainee in
6-month extension of time to file. You
dual-resident taxpayer who does not
2019 if you were exempt as a teacher,
must file Form 4868 by the regular due
timely file Form 1040-NR-EZ may be
trainee, or student for any part of 2 of
date of the return. Instead of filing Form
eligible for U.S. competent authority
the preceding 6 calendar years. You will
4868, you can apply for an automatic
assistance. See Rev. Proc. 2015-40,
not be an exempt individual as a student
extension by making an electronic
2015-35 I.R.B. 236, or its successor.
in 2019 if you were exempt as a
payment by the due date of your return.
You can download the complete text of
teacher, trainee, or student for any part
An automatic 6-month
most U.S. tax treaties at IRS.gov. Go to
of more than 5 calendar years.
extension of time to file does not
IRS.gov, enter “tax treaties” in the
!
However, there are exceptions to these
extend the time to pay your tax.
search box at the top of the page, and
limits. See Substantial Presence Test in
CAUTION
If you do not pay your tax by the original
click on United States Income Tax
chapter 1 of Pub. 519 for more
due date of your return, you will owe
Treaties - A to Z. Technical explanations
information.
interest on the unpaid tax and may owe
for many of those treaties are also
penalties. See Form 4868.
available at that site.
Closer Connection to Foreign
Who Must File
Where To File
Country
File Form 1040-NR-EZ (or Form
If you are not enclosing a payment, mail
Even though you otherwise would meet
1040-NR) if you were a nonresident
Form 1040-NR-EZ to:
the substantial presence test, you can
alien engaged in a trade or business in
be treated as a nonresident alien if you:
the United States during 2019. You
Department of the Treasury
Were present in the United States for
must file even if:
Internal Revenue Service
fewer than 183 days during 2019,
You have no income from a trade or
Austin, TX 73301-0215
Establish that during 2019 you had a
business conducted in the United
U.S.A.
tax home in a foreign country, and
States,
Establish that during 2019 you had a
You have no income from U.S.
If enclosing a payment, mail Form
closer connection to one foreign country
sources, or
1040-NR-EZ to:
in which you had a tax home than to the
Your income is exempt from U.S. tax
United States unless you had a closer
under a tax treaty or any section of the
Internal Revenue Service
connection to two foreign countries.
Internal Revenue Code.
P.O. Box 1303
Charlotte, NC 28201-1303
Other situations when you must file.
You are not eligible for the closer
U.S.A.
You must also file a return for 2019 if
connection exception if you have an
you need to pay social security and
application pending for adjustment of
Private Delivery Services
Medicare tax on tips you did not report
status to that of a lawful permanent
to your employer or on wages you
You can use certain private delivery
resident or if you have applied, or have
received from an employer who did not
services (PDS) designated by the IRS to
taken other steps to apply, for lawful
withhold these taxes.
meet the “timely mailing as timely filing”
permanent residence.
rule for tax returns. Go to
IRS.gov/PDS
Exception. You do not need to file
See chapter 1 of Pub. 519 for more
for the current list of designated
Form 1040-NR-EZ (or Form 1040-NR) if
information.
services.
you meet the following exception. You
were a nonresident alien student,
You must file a fully completed Form
The PDS can tell you how to get
teacher, or trainee who was temporarily
8840 with the IRS to claim the closer
written proof of the mailing date.
present in the United States under an
connection exception. Each spouse
“F,” “J,” “M,” or “Q” visa, and you have
must file a separate Form 8840 to claim
For the IRS mailing address to use if
no income (such as wages, salaries,
the closer connection exception. See
you're using PDS, go to
IRS.gov/
tips, etc., or scholarship or fellowship
Form 8840 in chapter 1 of Pub. 519.
PDSStreetAddresses.
grants) that is subject to tax under
section 871.
PDS cannot deliver items to IRS
Dual-Resident Taxpayer
P.O. boxes. You must use the
!
When To File
You are a dual-resident taxpayer if you
U.S. Postal Service to mail any
CAUTION
If you were an employee and received
are a resident of both the United States
items to an IRS P.O. box address.
wages subject to U.S. income tax
and a foreign country under each
withholding, file Form 1040-NR-EZ by
Election To Be Taxed as a
country's tax laws. If the income tax
April 15, 2020.
treaty between the United States and
Resident Alien
that foreign country contains a provision
If you did not receive wages as an
You can elect to be taxed as a U.S.
for resolving conflicting claims of
employee subject to U.S. income tax
resident for the whole year if all of the
residence (often referred to as
withholding, file Form 1040-NR-EZ by
following apply.
“tie-breaker” rules), and you determine
June 15, 2020.
You were married.
that you are a resident of the foreign
country under that provision, you can be
Instructions for Form 1040-NR-EZ (2019)
-3-
Your spouse was a U.S. citizen or
for the remainder of the calendar year of
Statements. Any statement you file
resident alien on the last day of the tax
your departure, you have a closer
with your return must show your name,
year.
connection to a foreign country than to
address, and identifying number (see
You file a joint return for the year of
the United States.
Identifying
Number, later).
the election using Form 1040 or
During the next calendar year, you
Income Subject to Tax for
1040-SR.
are not a U.S. resident under either the
Dual-Status Year
green card test
or the
substantial
To make this election, you must
presence
test.
As a dual-status taxpayer not filing a
attach the statement described under
joint return, you are taxed on income
Nonresident Spouse Treated as a
See Pub. 519 for more information.
from all sources for the part of the year
Resident in chapter 1 of Pub. 519 to
What and Where To File for a
you were a resident alien. Generally,
your return. Do not use Form
you are taxed on income only from U.S.
1040-NR-EZ or 1040-NR.
Dual-Status Year
sources for the part of the year you were
If you were a U.S. resident on the last
If you make the election to be treated
a nonresident alien. However, all
day of the tax year, file Form 1040 or
as a resident alien, your worldwide
income effectively connected with the
1040-SR. Enter “Dual-Status Return”
income for the whole year must be
conduct of a trade or business in the
across the top and attach a statement
included and will be taxed under U.S.
United States is taxable.
showing your income for the part of the
tax laws. You must agree to keep the
year you were a nonresident. You can
Income you received as a dual-status
records, books, and other information
use Form 1040-NR-EZ as the
taxpayer from sources outside the
needed to figure the tax. If you made the
statement; enter “Dual-Status
United States while a resident alien is
election in an earlier year, you can file a
Statement” across the top. Do not sign
taxable even if you became a
joint return or separate return for 2019. If
Form 1040-NR-EZ. If you are not
nonresident alien after receiving it and
you file a separate return, use Form
enclosing a payment, mail your return
before the close of the tax year.
1040 or 1040-SR. You must include
and statement to the following address.
Conversely, income you received from
your worldwide income for the whole
sources outside the United States while
year whether you file a joint or separate
Department of the Treasury
a nonresident alien is not taxable in
return.
Internal Revenue Service
most cases even if you became a
If you make this election, you
Austin, TX 73301-0215
resident alien after receiving it and
may forfeit the right to claim
!
U.S.A.
before the close of the tax year. Income
benefits otherwise available
from U.S. sources is generally taxable
CAUTION
under a U.S. tax treaty. For more
If enclosing a payment, mail your
whether you received it while a
information about the benefits that
return and statement to the following
nonresident alien or a resident alien
otherwise might be available, see the
address.
(unless specifically exempt under the
specific treaty.
Internal Revenue Code or a tax treaty
Internal Revenue Service
provision).
Dual-Status Taxpayers
P.O. Box 1303
Restrictions for Dual-Status
Charlotte, NC 28201-1303
If you elect to be taxed as a
Taxpayers
U.S.A.
resident alien (discussed earlier
!
Standard deduction. You cannot take
under
Election To Be Taxed as
If you were a nonresident on the last
CAUTION
the standard deduction even for the part
a Resident
Alien), the special
day of the tax year, file Form
of the year you were a resident alien.
instructions and restrictions discussed
1040-NR-EZ. Enter “Dual-Status
here do not apply.
Head of household. You cannot use
Return” across the top and attach a
the Head of household Tax Table
statement showing your income for the
Dual-Status Year
column in the Instructions for Forms
part of the year you were a U.S.
1040 and 1040-SR.
A dual-status year is one in which you
resident. You can use Form 1040 or
change status between nonresident and
1040-SR as the statement; enter
Joint return. You cannot file a joint
resident alien. Different U.S. income tax
“Dual-Status Statement” across the top.
return unless you elect to be taxed as a
rules apply to each status.
Do not sign Form 1040 or 1040-SR. If
resident alien (see
Election To Be
you are not enclosing a payment, mail
Taxed as a Resident
Alien, earlier)
Most dual-status years are the years
your return and statement to the
instead of as a dual-status taxpayer.
of arrival or departure. Before you arrive
following address.
in the United States, you are a
Tax rates. If you were married and a
nonresident alien. After you arrive, you
Department of the Treasury
nonresident of the United States for all
may or may not be a resident,
or part of the tax year and you do not
Internal Revenue Service
depending on the circumstances.
make the election discussed earlier to
Austin, TX 73301-0215
be taxed as a resident alien, you must
U.S.A.
If you become a U.S. resident, you
use the Married filing separately Tax
stay a resident until you leave the
Table column to figure your tax on
If enclosing a payment, mail your
United States or are no longer a lawful
income effectively connected with a
return and statement to the following
permanent resident of the United
U.S. trade or business. If you were
address.
States. You may become a nonresident
married, you cannot use the Single Tax
alien when you leave if you meet both of
Internal Revenue Service
Table column.
the following conditions.
P.O. Box 1303
After leaving (or after your last day of
Deduction for exemptions. The
Charlotte, NC 28201-1303
lawful permanent residency if you met
personal exemption deduction is
U.S.A.
the
green card
test, defined earlier) and
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Instructions for Form 1040-NR-EZ (2019)
suspended for individuals. You may not
Change of Address, to notify the IRS of
1. Taxes withheld from wages earned
claim a personal exemption in 2019.
your new address.
in the United States and taxes
Tax credits. You cannot take the
Name change. If you changed your
withheld at the source from
earned income credit, the credit for the
name because of marriage, divorce,
scholarship income from U.S.
elderly or disabled, or any education
etc., and your identifying number is a
sources.
credit unless you elect to be taxed as a
social security number, be sure to report
When filing Form 1040 or
resident alien (see
Election To Be
the change to the Social Security
1040-SR, show the total tax
Taxed as a Resident
Alien, earlier)
Administration (SSA) before filing your
instead of as a dual-status taxpayer. For
withheld on line 17. Enter amounts
return. This prevents delays in
information on other credits, see
processing your return and issuing
from the attached statement (Form
chapter 6 of Pub. 519.
refunds. It also safeguards your future
1040-NR-EZ, lines 18a and 18b) in
social security benefits. See
Social
the column to the right of line 17
How To Figure Tax for a
security number (SSN)
below for how to
and identify and include them in
Dual-Status Year
contact the SSA.
the amount on line 17.
When you figure your U.S. tax for a
Death of a taxpayer. See
Death of a
When filing Form 1040-NR-EZ,
dual-status year, you are subject to
Taxpayer, later.
show the total tax withheld on lines
different rules for the part of the year
you were a resident and the part of the
18a and 18b. Enter the amount
Identifying Number
year you were a nonresident.
from the attached statement (Form
1040 or 1040-SR, line 17) in the
An incorrect or missing identifying
All income for the period of residence
column to the right of line 18a, and
number can increase your tax, reduce
and all income that is effectively
identify and include it in the amount
your refund, or delay your refund.
connected with a trade or business in
on line 18a.
the United States for the period of
Social security number (SSN). In
nonresidence, after allowable
most cases, you are required to enter
2. Estimated tax paid with Form
deductions, is combined and taxed at
your SSN. If you do not have an SSN
1040-ES or Form 1040-ES (NR).
the same rates that apply to U.S.
but are eligible to get one, you should
citizens and residents.
3. Tax paid with Form 1040-C at the
apply for it. Get Form SS-5, Application
time of departure from the United
for a Social Security Card, online at
Credit for taxes paid. You are allowed
States. When filing Form 1040 or
SSA.gov/ssnumber, from your local
a credit against your U.S. income tax
1040-SR, include the tax paid with
Social Security Administration (SSA)
liability for certain taxes you paid, or are
office, or by calling the SSA at
Form 1040-C with the total
considered to have paid, or that were
800-772-1213. For those who are deaf
payments on line 19. Identify the
withheld from your income. These
or hard of hearing, or have a speech
include the following.
payment in the area to the left of
disability and have access to TTY/TDD
the entry.
equipment, call 800-325-0778.
Fill in Form SS-5 and bring it to your
local SSA office in person, along with
Line Instructions for
original documentation showing your
age, identity, immigration status, and
Form 1040-NR-EZ
authority to work in the United States. If
you are an F-1 or M-1 student, you must
also show your Form I-20. If you are a
Name and Address
J-1 exchange visitor, you must also
Enter your name, street address, city or
show your Form DS-2019. It usually
town, and country on the appropriate
takes about 2 weeks to get an SSN
lines. Include an apartment number
once the SSA has all the evidence and
after the street address, if applicable.
information it needs.
P.O. box. Enter your box number only if
Check that both the name and SSN
your post office does not deliver mail to
on your Forms 1040-NR-EZ, W-2, and
your home.
1099 agree with your social security
card. If they do not, certain deductions
Foreign address. If you have a foreign
and credits on your Form 1040-NR-EZ
address, enter the city name on the
may be reduced or disallowed and you
appropriate line. Do not enter any other
may not receive credit for your social
information on that line, but also
security earnings. If your Form W-2
complete the spaces below that line.
shows an incorrect SSN or name, notify
Country name. Do not abbreviate
your employer or the form-issuing agent
the country name. Enter the name in
as soon as possible to make sure your
uppercase letters in English. Follow the
earnings are credited to your social
country's practice for entering the postal
security record. If the name or SSN on
code and the name of the province,
your social security card is incorrect,
county, or state.
call the SSA at 800-772-1213 or go to
Address change. If you plan to move
after filing your return, use Form 8822,
Instructions for Form 1040-NR-EZ (2019)
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