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Parent or Guardian if participant is under 18 Participant ALL PARTICIPANTS MUST SIGN WAIVER: I understand that a Mackinac Bridge race is a potentially hazardous activity that may expose me to serious,
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NER stands for Nonresident Alien Tax Return.
Nonresident aliens who have income from U.S. sources are required to file NER.
NER can be filled out online or by mailing in a paper form.
The purpose of NER is to report income earned from U.S. sources by nonresident aliens.
Information such as income, deductions, and credits must be reported on NER.
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