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Version A, Cycle 1 Form 1040NR-EZ Department of the Treasury Internal Revenue Service Your first name and initial U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents Last name
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Filing Status The taxpayer was: Not a United States citizen or resident alien Filing a return for employment- related reasons Not a resident of a foreign country and did not become a U.S. resident during the year You filed this return as a U.S. citizen. Nonresident alien You paid income taxes and self-employment taxes to another country during the year and filed income tax returns for the other country last year (for example, if you were paid in a foreign country, and you were not a U.S. resident alien). If the other country is a treaty country, the treaty may provide that only U.S. citizens and residents may file tax returns; see section 61. For information about the treaty, see Publication 519, Treaty Making and the Special Tax Treaties. Taxpayer Identification Number, if any. If the nonresident alien filed a joint return, the nonresident alien tax return must also include Form W-8BEN. If the nonresident alien filed separate returns for the two countries, the income tax return must also include Form W-8BEN for each country. If you are required by treaty or by law to file Form W-8BEN for your nonresident alien employees, you are not required to file Form 1040NR-EZ. Generally, you can disregard Form W-8BEN for your tax return, but see Publication 519, Treaty Making, for more information on treaty tax treaty reporting. The instructions for Form 1040NR-EZ are printed separately from that publication. See separate instructions for form 1040NR-EZ, for instructions for Form 1040NR-EZ, or for Form 1041, Application for a New Identification Number, for instructions. This publication does not have instructions for Form 1040NR-EZ. Form 1040NR-EZ You can use Form 1040NR-EZ if your nonresident alien tax return for the year was not filed on a calendar year basis. See Regulations section 1.1472-7(a)(4)(ii) for rules regarding the use of Form 1040NR-EZ. Form 1040NR-EZ is not an answer to a question for use for determining eligibility for an item of exemption from income tax. Report all exemptions and any additional tax withheld under section 6511(e)(3) for the taxable year you filed Form 1040NR-EZ.

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