Form 2005 1040NR-EZ instead of Form 2005 1040NR can be used if all 11 of the following apply: 1. You do not claim any dependents. 2. You cannot be claimed as a dependent on another person’s U.S. tax return (such as your parent’s return). 3. Your only U.S. source income was from wages, salaries, tips, taxable refunds of state and local income taxes, and scholarship or fellowship grants. Note. If you had taxable interest or dividend income, you cannot use this form. 4. Your taxable income (line 14 of Form 1040NR-EZ) is less than $100,000. 5. The only adjustments to income you can claim are the exclusion for scholarship and fellowship grants or the student loan interest deduction. 6. You do not claim any tax credits. 7. If you were married, you do not claim an exemption for your spouse. 8. The only itemized deduction you can claim is for state and local income taxes. Note. Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. See the instructions for line 11 on page 6. 9. This is not an “expatriation return.” See the Instructions for Form 1040NR for more information. 10. The only taxes you owe are: a. The tax from the Tax Table on pages 12 through 20. b. The social security and Medicare tax on tip income not reported to your employer. 11. You do not claim a credit for excess social security and tier 1 RRTA tax withheld. When To File If you were an employee and received wages subject to U.S. income tax withholding, file Form 2005 1040NR-EZ by April 17, 2006. If you did not receive wages as an employee subject to U.S. income tax withholding, file Form 2005 1040NR-EZ by June 15, 2006. Where To File File Form 1040NR-EZ with: Internal Revenue Service Center Philadelphia,PA 19255 U.S.A. |