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Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Figuring Your Tax
You must figure your income and file a tax return on the basis of an annual
accounting period called a tax year. If you have not previously established a
fiscal tax year, your tax year is the calendar year. A calendar year is 12
consecutive months ending on December 31.
A
individual taxpayer identification number (ITIN)
must be furnished on returns, statements, and other tax-related documents. An
ITIN is for tax use only. It does not entitle you to social security benefits or
change your employment or immigration status under U.S. law.
An employer identification number (EIN) is required if you are
engaged in a trade or business as a sole proprietor and have employees or a
qualified retirement plan.
A nonresident alien may use ITIN for individual
taxes and an EIN for business taxes.
You must furnish a taxpayer identification number if you are:
� An alien who has income effectively connected with the conduct of a U.S. trade
or business at any time during the year,
� An alien who has a U.S. office or place of business at any time during the
year,
� A nonresident alien spouse treated as a resident, or
� Any other alien who files a tax return, an amended return, or a refund claim
(but not information returns).
The amount of your tax depends on your
filing status.
A nonresident alien estate or trust using Form 1040NR must use
Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on
income effectively connected with a U.S. trade or business.
A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico
for the entire tax year and who is temporarily working in the United States
should read
Bona Fide Residents of American Samoa or Puerto Rico for information about
special rules.
You must report each item of income. For nonresident aliens,
this includes both income that is effectively connected with a trade or business
in the United States (subject to graduated tax rates) and income from U.S.
sources that is not effectively connected (subject to a flat 30% tax rate or
lower tax treaty rate).
Nonresident aliens generally can claim only
deductions related to income that
is
effectively connected with their
U.S. trade or business.
Generally, if you are a nonresident alien engaged in a trade or business in the
United States, you can claim only one personal exemption . You may be able to
claim an exemption for a spouse and a dependent if you are:
Residents of Mexico or Canada or U.S. nationals
Residents of South
Korea
Students and business apprentices from India
Your spouse and each dependent for whom you claim an exemption must have either
an ITIN.
Nonresident aliens can claim some of the same
itemized deductions that
resident aliens can claim. However, nonresident aliens can claim itemized
deductions only if they have income
effectively connected with their
U.S. trade or business.
Nonresident Aliens can claim some of the same credits that resident aliens can
claim:
Foreign tax credit
Child and
dependent care credit
Education credits
Retirement savings contributions credit
Child tax credit
Adoption credit
Credit for
prior year minimum tax
Earned income credit
Credits are allowed only if you receive effectively connected
income..
They can also report certain taxes you paid, are considered to have paid, or
that were withheld from your
income.
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