1040NR EZ Instructions (Page 2)
Federal Income Tax Filing Guide for Most F-1 and J-1 Students Who
Had U.S. Source Income in 2008
Page 2
This information is provided by the Office of International Education for your convenience. We are not legal tax advisors. Please consult an income tax advisor or company for tax laws and tax liability not covered here.
Please note
Belmont busines students offer assistance in filling out tax forms through the Volunteer Income Tax Assistance (VITA) program. Please contact Brad Childs, 460-6485, childsb@mail.belmont.edu or Marilyn Young, 460-5551, youngm@mail.belmont.edu for more information.
Also note that the links to forms on this page require Adobe Acrobat Reader (available here).
Line A: Write the name of the country whose passport you used to enter the U.S.
Line B: Indicate if you were ever a U.S. citizen or not.
Line C: Write "To study full-time at Belmont University" on this line.
Line D: Write the type of visa that you used to enter the U.S. (usually, but not always, F-1 or J-1) and your current nonimmigrant status (the same as your visa type unless you have changed status since arriving). (Canadian citizens write "N/A" for "not applicable" for type of entry visa but indicate your current nonimmigrant status on the next line.)LineE: Write here the date that you first entered the U.S. to study. If you attended another school before coming to Belmont, write the date you arrived to attend your first school.
Line F: If you were never a permanent resident of the U.S., check the "No" box in Line F. (If you can answer "Yes" to this question you should not use these tax instructions.)
Line G: Reconstruct the dates you entered and left the U.S. in 2008 as accurately as you can and write those dates on Line G. Refer to the entry stamps in your passport for assistance.
Line H: Count as accurately as you can the days that you were in the U.S. in 2006, 2007 and 2008 and enter the numbers here.
Line I: Answer yes or no; if yes, write down the number of the form you filed (usually 1040NR-EZ) and the last year for which you filed.
Line J: Complete only if you can claim a tax treaty benefit. Please consult IRS Publication 901.
Line K: Answer no, unless you or someone on your behalf filed a labor certification application, a petition for permanent residence, an immigrant visa application or an application for adjustment of status during 2008. (If you entered the U.S. permanent residence (DV) lottery but did not win, you should also answer no.)Congratulations! You have completed your 2008 federal income tax return. But, alas, you're not finished quite yet. You must still complete and attach to your 1040NR-EZ a special supplemental statement, IRS Form 8843:
Name and Social Security Number: Write these at the top of Form 8843 in the space provided.
You may leave blank the spaces for your addresses since you are filing Form 8843 with your Form 1040NR-EZ.
Part I:
Lines 1a-4a: Complete these lines using the same information that you provided on page 2 of your 1040NR-EZ and your passport number, requested here.
(Canadians do not have a visa type but should indicate their F or J status where visa type is requested. Canadians may also leave passport number blank in Line 3b if not known.)
Line 4b: Enter here the number of days that you were present in the U.S. in 2008 in F or J status. In most cases, this will be the same as the total number of days you were present in the U.S. in 2008.
Part II: Leave this part blank; it does not apply to students.
Part III:
Line 9: Write here "Belmont University, Office of International Education, 1900 Belmont Blvd., Nashville, TN 37212; (615) 460-5500.
Line 10: Write here the name, address and phone number of either your department chairperson or your school dean.
Line 11: Indicate the visa type(s) that you used in the U.S. for the years requested.
Line 12: If you can answer yes to this question and you wish for some reason to continue to be considered a non-resident alien for U.S. income tax purposes, please consult with a professional tax advisor. (Students in the U.S. more than five years must in almost all cases be considered resident taxpayers. Students who are resident taxpayers usually pay less income tax but are subject to social security and Medicare taxes on most earned income.)
Lines 13-14: Provide the same answer here that you provided on page 2, Line K of your Form 1040NR-EZ.
Stop Here: You do not have to fill in anything on page 2 of Form 8843 and you do not have to sign this form. Simply attach your Form 8843 to your Form 1040NR-EZ.
Be sure to make a photocopy of your 1040NR-EZ, 8843 and any attachments for your records before mailing to the IRS. It is often necessary to refer to a previous year's tax return or to produce evidence that you submitted a tax return for a previous year. You should keep copies of your tax returns for at least seven years.
Also be sure to attach a copy of your Form(s) W-2, Form(s) 1042-S, or any other forms reporting your 2008 income to the front of your 1040NR-EZ.
Mail your completed 1040NR-EZ, attached W-2(s) or 1042-S(s), 8843, etc. and your check for payment of any tax due to:
Internal Revenue Service Center
Austin, Texas
73301-0215
USA
If you had any earned income in 2008, the deadline for mailing your 1040NR-EZ is midnight on April 15, 2009. If you had no earned income (but only unearned income such as a scholarship or fellowship income), the deadline for mailing your 1040NR-EZ is June 16, 2009.
