Cat. No. 21718P
Paperwork Reduction Act Notice.—
Weask for the information on this form tocarry out the Internal Revenue laws of theUnited States. You are required to give usthe information. We need it to ensure thatyou are complying with these laws and toallow us to figure and collect the rightamount of tax.The time needed to complete and filethis form will vary depending on individualcircumstances. The estimated average timeis:
1 hr., 19 min.;
Learning about the law or the form,
Preparing the form,
1 hr., 30 min.;and
Copying, assembling, and sendingthe form to the IRS,
35 min.If you have comments concerning theaccuracy of these time estimates orsuggestions for making this form simpler,we would be happy to hear from you. Youcan write to the Tax Forms Committee,Western Area Distribution Center, RanchoCordova, CA 95743-0001.
you can callthe IRS with your suggestions at1-800-829-9043 and leave a recordedmessage 24 hours a day, 7 days a week.
send your return to this address.Instead, see
Where To File
on page 2.
May I Use Form 1040NR-EZ?
You can use Form 1040NR-EZ if
ofthe following apply.
You do not claim any dependents.
You cannot be claimed as adependent on another person’s U.S. taxreturn (such as your parent’s return).
You were under age 65 on January 1,1996, and not blind at the end of 1995.
wages, salaries, tips,taxable refunds of state and local incometaxes, and scholarship or fellowship grants.
If you had taxable interest or dividend income, you
use this form.
Your taxable income (line 13 of Form1040NR-EZ) is less than $50,000.
You cannot claim any adjustments toincome
scholarship and fellowshipgrants excluded.
You cannot claim any tax credits.
If you were married, you cannot claiman exemption for your spouse.
If you itemize, the only deduction youcan claim is for state and local incometaxes.
The only other taxes you owe aresocial security and Medicare tax on tipincome not reported to your employer orhousehold employment taxes.If you cannot use Form 1040NR-EZ, youmust use Form 1040NR.
Items To Note
Earned Income Credit.—
If you were anonresident alien for any part of 1995, you
claim this credit unless you aremarried to a U.S. citizen or resident alienand elect to be taxed as a resident alienfor all of 1995. For details on the election,see page 2.
Direct Deposit of Refund.—
If you have arefund on line 23 of your 1995 Form1040NR-EZ, you may be able to have itdirectly deposited into your bank accountinstead of receiving a check. Use new
Direct Deposit of Refund, todo so. See the instructions for line 23 onpage 5 for details.
Household Employment Taxes.—
Employment taxes on wages paid tohousehold employees are reported onForm 1040NR-EZ, line 16, using new
Schedule H (Form 1040).
If you paidsomeone to work in or around your home,you may owe employment taxes. See theinstructions for line 16 on page 4.If you paid these taxes in 1994, youshould receive a separate package inJanuary containing Schedule H, Form W-2,and other items.
Tax Law Changes.—
For more details, get
Highlights of 1995 Tax Changes.
Other Reporting Requirements.—
If youmeet the closer connection to a foreigncountry exception to the substantialpresence test or exclude days of presencein the United States for purposes of thattest, you must file a statement containingcertain information. This rule does notapply to foreign government-relatedindividuals who exclude days of presencein the United States. For details, get
Closer Connection ExceptionStatement for Aliens, or
Statement for Exempt Individuals andIndividuals With a Medical Condition.Certain dual resident taxpayers who claimtax treaty benefits must file
Treaty-Based Return Position DisclosureUnder Section 6114 or 7701(b), or a similarstatement. A dual resident taxpayer is onewho is a resident of both the United Statesand another country under each country’stax laws.
United States–India Income TaxTreaty.—
Residents of India who werestudents or business apprentices presentin the United States for educational ortraining purposes may be able to takeexemptions for their spouse anddependents under this treaty. But theymust use Form 1040NR to do so. Fordetails, get
U.S. Tax Guide forAliens.
If you need more information, our freepublications may help you. Pub. 519 willbe the most important, but the followingpublications may also help.
Recordkeeping for Individuals
Information on the UnitedStates–CanadaIncome Tax Treaty
U.S. Tax Treaties
Guide to Free Tax Services(includes a list of all publications)These free publications and the formsand schedules you will need are availableon request from the Internal RevenueService. If you have a foreign address,send your order to either: Eastern AreaDistribution Center, P.O. Box 25866,Richmond, VA 23286-8107, U.S.A.; orWestern Area Distribution Center, RanchoCordova, CA 95743-0001, U.S.A.,whichever is closer.
Resident Alien orNonresident Alien
If you are not a citizen of the UnitedStates, specific rules apply to determine ifyou are a resident alien or a nonresidentalien. Generally, you are considered aresident alien if you meet either the
substantial presence test
for 1995. If you do not meet either of thesetests for 1995 but you meet the substantialpresence test for 1996, you may be able tochoose to be treated as a resident alien forpart of 1995. But you must have beenphysically present in the United States forat least 31 days in a row during 1995 to doso. This choice does not apply if you meteither the green card test or the substantialpresence test for 1994. For more details,see Pub. 519.You are considered a nonresident alienfor the year if you are not a U.S. residentunder either of these tests. You are alsoconsidered a nonresident alien if youotherwise meet the substantial presencetest but you come under any of the threeexceptions described on page 2.For more details on resident andnonresident status, the tests for residenceand the exceptions to them, see Pub. 519.
Green Card Test.—
You are a resident fortax purposes if you were a lawfulpermanent resident (immigrant) of theUnited States at any time during 1995.
Substantial Presence Test.—
You areconsidered a U.S. resident if you meet thesubstantial presence test for 1995. You
Instructions for Form 1040NR-EZ
U.S. Income Tax Return for Certain Nonresident AliensWith No Dependents
Section references are to the Internal Revenue Code unless otherwise noted.
Department of the Treasury
Internal Revenue Service