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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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Filing Information
Nonresident Aliens Nonresident aliens who are required to file an income tax
return should use Form 1040NR or, if qualified, Form 1040NR-EZ.
If you are any of the following, you must file a return.
1. A nonresident alien individual engaged or considered to be
engaged in a
trade or business in the United States. (But see Exceptions, later.)
You must file even if:
Your income did not come from a
trade or business conducted in the United States,
b. You have no income from U.S. sources, or c. Your income is
exempt from income tax.
2. nonresident alien individual not engaged in a
trade or business in the United States with U.S. income on which the tax
liability was not satisfied by the
withholding
of tax at the source.
3. A representative or agent responsible for filing the return
of an individual described in (1) or (2).
4. A fiduciary for a nonresident alien estate or trust.
You must also file if you want to:
� Claim a refund of overwithheld or overpaid tax, or
� Claim the benefit of any deductions or credits. For example, if you have no
U.S. business activities but have income from real property that you choose to
treat as effectively connected income, you must timely file a true and accurate
return to take any allowable deductions against that income.
Exceptions. You do not need to file Form 1040NR or Form
1040NR-EZ if you meet either of the following conditions.
1. Your only U.S. trade or business was the performance of
personal services, and a. Your wages were less than $3,650, and b. You have no
other need to file a return to claim a refund of overwithheld taxes, to satisfy
additional withholding at source, or to claim income exempt or partly exempt by
treaty.
2. You were a nonresident alien student, teacher, or trainee
who was temporarily present in the United States under an �F,� �J,� �M,� or �Q�
visa and you have no income that is subject to tax, such as wages, tips,
scholarship and fellowship grants, dividends, etc.
Note. Even if you have left the United States and filed a Form
1040-C, U.S. Departing Alien Income Tax Return, on departure, you still must
file an annual U.S. income tax return. If you are married and both you and your
spouse are required to file, you must each file a separate return.
If you are an employee and you receive wages subject to U.S. income tax
withholding, you will generally file by the 15th day of the 4th
month after your tax year ends.
If you are not an employee who receives wages subject to U.S. income tax
withholding, you must
file by the 15th day of the 6th month after your tax year ends.
If you cannot file your return by the due date, file Form 4868
or use one of the electronic filing options explained in the Form 4868
instructions. You must file the extension by the regular due
date of your return.
In addition to the 6-month extension to October 17, taxpayers whose main place of business is outside the United States and Puerto Rico
and who live outside those jurisdictions can request a discretionary 2-month
extension of time to file their returns (to December 15 for calendar year
taxpayers). To request this extension, you must send the IRS a letter explaining
the reasons why you need the additional two months. Send the letter by the
extended due date (October 17 for calendar year taxpayers) to the following
address:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
You will not receive any notification from the IRS unless your request is denied
for being untimely.
The law provides
penalties for
failure to file returns or pay taxes as required.
If you find changes in your income, deductions, or credits
after you mail your return, file Form 1040X, Amended U.S.
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