For more details on resident and
Private Delivery Services
See Pub. 519 for more detailsnonresident status, the tests forregarding days of presence in theYou can use certain private deliveryresidence and the exceptions to them,United States for the substantialservices designated by the IRS to meetsee Pub. 519.presence test.the “timely mailing as timely filing/ paying” rule for tax returns and
Green Card Test
Closer Connection to Foreign
payments. The list includes only theYou are a resident for tax purposes if
following:you were a lawful permanent resident
DHL Express (DHL): DHL Same DayEven though you would otherwise meet(immigrant) of the United States at anyService, DHL Next Day 10:30 am, DHLthe substantial presence test, you cantime during 2004.Next Day 12:00 pm, DHL Next Daybe treated as a nonresident alien if you:3:00 pm, and DHL 2nd Day Service.
Were present in the United States for
Substantial Presence Test
Federal Express (FedEx): FedExfewer than 183 days during 2004,You are considered a U.S. resident ifPriority Overnight, FedEx Standard
Establish that during 2004 you had ayou meet the substantial presence testOvernight, FedEx 2Day, FedExtax home in a foreign country, andfor 2004. You meet this test if you wereInternational Priority, and FedEx
Establish that during 2004 you had aphysically present in the United StatesInternational First.closer connection to one foreignfor at least:
United Parcel Service (UPS): UPScountry in which you had a tax home1.31 days during 2004, andNext Day Air, UPS Next Day Air Saver,than to the United States unless you2.183 days during the period 2004,UPS 2nd Day Air, UPS 2nd Day Airhad a closer connection to two foreign2003, and 2002, counting all the daysA.M., UPS Worldwide Express Plus,countries. See Pub. 519 for moreof physical presence in 2004, but onlyand UPS Worldwide Express.information.
the number of days of presence inThe private delivery service can tell2003 and only
the number of days in
Who Must File
you how to get written proof of the2002.mailing date.File Form 1040NR-EZ (orForm 1040NR) if you were aGenerally, you are treated as
Private delivery services cannot
nonresident alien engaged in a trade orpresent in the United States on any day
deliver items to P.O. boxes. You
business in the United States duringthat you are physically present in the
must use the U.S. Postal
2004. You must file even if—country at any time during the day.
Service to mail any item to an IRS P.O.
None of your income came from aHowever, there are exceptions to this
trade or business conducted in therule. Generally, do not count theUnited States,following as days of presence in the
Election To Be Taxed as a
You have no income from U.S.United States for the substantial
sources, orpresence test.You can elect to be taxed as a U.S.
Your income is exempt from U.S. tax.
Days you commute to work in theresident for the whole year if all of theUnited States from a residence in
If you were afollowing apply:Canada or Mexico if you regularlynonresident alien student, teacher, or
You were married.commute from Canada or Mexico.trainee who was temporarily present in
Your spouse was a U.S. citizen or
Days you are in the United States forthe United States under an “F,” “J,” “M,”resident alien on the last day of the taxless than 24 hours when you are inor “Q” visa, you must file Formyear.transit between two places outside the1040NR-EZ (or Form 1040NR) only if
You file a joint return for the year ofUnited States.you have income (such as wages,the election using Form 1040, 1040A,
Days you are in the United States assalaries, tips, etc. or scholarship andor 1040EZ.a crew member of a foreign vessel.fellowship grants) that is subject to tax
Days you intend, but are unable, toTo make this election, you mustunder section 871.leave the United States because of aattach the statement described inmedical condition that develops whilePub. 519 to your return. Do not use
When To File
you are in the United States.Form 1040NR-EZ.If you were an employee and received
Days you are an exempt individualYour worldwide income for the wholewages subject to U.S. income tax(defined below).year must be included and will be taxedwithholding, file Form 1040NR-EZ by
For theseunder U.S. tax laws. You must agree toApril 15, 2005.purposes, an exempt individual iskeep the records, books, and othergenerally an individual who is a:If you did not receive wages as aninformation needed to figure the tax. If
Foreign-government-relatedemployee subject to U.S. income taxyou made the election in an earlierindividual,withholding, file Form 1040NR-EZ byyear, you may file a joint return or
Teacher or trainee,June 15, 2005.separate return for 2004. If you file a
Student, orseparate return, use Form 1040 or
Extension of time to file.
Professional athlete who isForm 1040A. Your worldwide incomecannot file your return by the due date,temporarily in the United States tofor the whole year must be includedyou should file Form 4868. You mustcompete in a charitable sports event.whether you file a joint or separatefile Form 4868 by the regular due datereturn.of the return.
Alien individuals with “Q” visas
Nonresident aliens who make
Form 4868 does not extend theare treated as either students, teachers,
this election may forfeit the right
time to pay your income tax. The tax isor trainees and, as such, are exempt
to claim benefits otherwise
due by the regular due date of theindividuals for purposes of the
available under a U.S. tax treaty. For
return.substantial presence test if they
more details, see the specific treaty.
otherwise qualify. “Q” visas are issued
Where To File
to aliens participating in certain
international cultural exchangeFile Form 1040NR-EZ with the Internalprograms.Revenue Service Center, Philadelphia,
If you elect to be taxed as aPA 19255, U.S.A.resident alien (discussed above), the
Instructions for Form 1040NR-EZ