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Instructions for Completing Form 1040NR-EZ

Instructions for Completing
Form 1040NR-EZ Fill out the top section with your name, social security # (identifying number) and U.S. address. Fill out the section indicating the foreign country where you were a citizen or national in 2010. Put your permanent home country address as the "address where you are a permanent resident."
Line #  
1. Check here if single
2. Check here if married
3. Enter the amount of taxable income found on Form W-2(s) in box 1 (bank interest is NOT taxable income)
Do not enter amounts exempted by tax treaties.
4. Enter any taxable refunds of state or local taxes reported on Form 1099.
5. Enter scholarship/fellowship amounts from Form 1042-S. Note: If the scholarship/fellowship is exempted by tax treaty, DO NOT enter the amount here. Enter treaty exempt amounts on line 6. (Also note that TA's and GRA's are not fellowships - income and tuition remission are considered earned income.) If you enter any amount in line 5, you must also complete and mail Attachment to 1042-S with your return
6. If you are from a tax treaty country (see treaty lists), combine the amount of wages and scholarships shown on your W-2 & 1042-S, but not greater than the maximum limit shown on the treaty lists, and enter this amount on line 6
7. Add lines 3,4, and 5 and enter this amount
8. If you had a bona fide scholarship/fellowship (always reported on Form 1042-S), you may deduct up to the total amount shown on Form 1042-S for the costs you paid out of your own funds for tuition, fees, and books. You must also complete Attachment to 1042-S.
9. If you paid interest on a U.S. student loan, you can deduct the interest on the loan (see Page 4 of the IRS 1040NR-EZ instruction booklet). Enter this amount here
10. Subtract line 8 and line 9 from line 7 to determine your adjusted gross income and enter this amount
11. Only students from India may claim the standard deduction ($5700-single). If claiming the standard deduction, fill in line J of Form 1040NR-EZ. Others may only claim itemized deductions for state and local income taxes if paid on Form 1040NR-EZ. You may also be required to file a state income tax return in addition to the Federal Income Tax Return.
12. Subtract line 11 from line 10 and enter the amount
13. Enter the 1 personal exemption you are allowed ($3650)
14. Subtract line 13 from line 12 and enter the results. This is your TAXABLE INCOME.
15. Find your tax in the Tax Table in the back of Instructions to Form 1040NR-EZ and enter the amount here. Note that there are two columns of figures, one for single and one for married.
16. This line is generally left blank or enter zero (0) If you received tip income, see page 6 of 1040NR-EZ instruction booklet.
   
17. Add lines 15 through 16. This is your total tax.
18. Enter the sum of the amount(s) of Federal income tax withheld from box 2 of all Form(s) W-2 and/or Form(s) 1042-S
19. This line is generally left blank or enter zero (0)
20. This line is generally left blank or enter zero (0)
21. Add lines 18 through 20 and enter the amount
22. If line 21 is more than line 17, subtract line 17 from 21 and enter the amount on line 22 and 23a. This is the amount you overpaid and should be refunded by IRS
23b. If you want your tax refund direct deposited into your checking or savings account, fill in this line.
Note: The bank routing number is the first line of imprinted #'s on the bottom of your personal checks
23c. Check whether you want your refund to go to your savings or checking account
23d. Enter your bank account number
24. Leave this line blank or enter zero (0)
25. If line 17 is more than line 21, subtract line 21 from line 17. This is the amount you owe.
Note:Make check payable to: U.S. Treasury and include your social security number on your check and put "2010 taxes".
26. Leave this line blank or enter zero(0)

Sign, date and list your occupation as student.
Fill in the back page of Form 1040NR-EZ as accurately as possible.
A. Fill in the name of the country that issued your passport
B. Same
C. Check yes or no
D. Check yes or no.
E. Enter the visa type you held when you first entered the U.S. (B-1, F-1, J-1, H-1, etc) & visa number (the visa number is generally the red numbers on your visa page in your passport). Enter your current visa type.
F. Check yes or no
G. List all entry and departure dates from the U.S. and country visited during 2010
H. Enter the number of days you were actually present in the U.S. during 2008, 2009 and 2010 (exclude days that you were outside the U.S. for work or vacation or other reasons)
I. Check yes or no and enter the year and form number of the last U.S. tax return you filed
J1. If you are from a tax treaty country and claiming treaty benefits for exclusion of wages and/or scholarships enter the country name. Under type and amount of income exempt.enter either or both Wages/Scholarship, the $ amount(s) exempted by your treaty, and treaty article number(s). Enter this information for both 2009 and 2010. Indian students claiming the standard deduction should write in "standard deduction allowed under US/India treaty article 21(2)". In the last section of "J", check yes or no.
J2. Check yes or no

Mail completed Form 1040NR-EZ along with:
Federal copies of W-2 Forms
Form 8843
1042-S Forms (if applicable) and Attachment to 1042-S
1099 Forms (if applicable)
TO:
Internal Revenue Service Center
Austin, TX 73301-0215

Note: Make photocopies of your completed tax return and all forms and attachments and keep these copies for at least 3 years.

Mail completed Form 1040NR-EZ along with:
Federal copies of W-2 Forms
Form 8843
1042-S Forms (if applicable) and Attachment to 1042-S
1099 Forms (if applicable)
TO:
Internal Revenue Service Center
Austin, TX 73301-0215

Note: Make photocopies of your completed tax return and all forms and attachments and keep these copies for at least 3 years.

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