2005 TAX RETURN EXAMPLES - Federal and Connecticut
To learn how to fill out a 2005 1040NR-EZ, view the following sample return for a nonresident alien unmarried student who receives a W-2 or a From 1042-S from UConn. The W-2 or 1042-S shows $500 in federal income tax withholding and $100 in Connecticut state income tax withholding. (Technically, the university should issue Form 1042-S, but sometimes that doesn't happen.)
Examples are provided for China, India, and a nontreaty country:
The student is from PR China and receives a W-2 from UConn report $13,200 in wages OR a 1042-S that shows $8,200 and $5,000 (classified as Code 19 - teaching/training) excludible under the US-China treaty.
Connecticut CT 1040 - China (cannot file EZ because income excluded under the treaty must be added back to Federal AGI for CT purposes)
Change in facts: student arrives in 2004; receives a scholarship in 2005 in addition to her TA pay. The student is from PR China and receives a W-2 from UConn report $13,200 in wages OR a 1042-S that shows $8,200 and $5,000 (classified as Code 19 - teaching/training) excludible under the US-China treaty. The student arrived in 2004. In 2005, she also received a scholarship of $10,000, a state income tax refund of $75 (she claimed a deduction for state income taxes on her 2004 federal return), and she spent $1,000 on required fees, and she estimates that she spent $500 on books.
Federal 1040 NR-EZ-China (with scholarship)
Connecticut CT 1040 - China (cannot file EZ because income excluded under the treaty must be added back to Federal AGI for CT purposes)
The student is from India and receives a W-2 from UConn report $13,200 in wages OR a 1042-S that shows $13,200 and nothing excludible under the US-India treaty.
The student is from a non-tax treaty country and receives a W-2 from UConn report $13,200 in wages OR a 1042-S that shows $13,200 and nothing excludible under any treaty.
Federal 1040 NR-EZ - non-treaty countryConnecticut CT 1040EZ - non-treaty country (same as example return for India)
Change in facts: student arrives in 2004; receives a scholarship in 2005 in addition to her TA pay. The student is from non-tax treaty country and receives a W-2 from UConn report $13,200 in wages. The student arrived in 2004. In 2005, she also received a scholarship of $10,000, a state income tax refund of $75 (she claimed a deduction for state income taxes on her 2004 federal return), and she spent $1,000 on required fees, and she estimates that she spent $500 on books.
Federal 1040 NR-EZ - non-treaty country (with scholarship)
Connecticut CT 1040EZ - non-treaty country (with scholarship)
SUPPORTING DOCUMENTATION
Information on exemptions and deductions for nonresidents from Pub 519 (from 2004; the 2005 pub isn't on the www.irs.gov website as of 1/25/2006)
Every nonresident alien can claim a personal exemption of $3,200.
Residents of Mexico or Canada can also claim a personal exemption for your spouse if your spouse had no gross income for U.S. tax purposes and cannot be claimed as a dependent on another tax return. In addition, you can claim exemptions for your dependents who meet certain tests (e.g., support test). You must file a Form 1040NR (not NR-EZ) to claim exemptions for spouse/children.
Residents of Japan or South Korea may be able to claim exemptions for a spouse and children if the spouse and children lived with you in the U.S. at some time during the tax year (2005). You must file a Form 1040NR (not NR-EZ) to claim exemptions for spouse/children.
Residents of India can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U.S. taxpayer's return. You can claim an exemption for each of your dependents NOT admitted to the U.S. on F-2, J-2, or M-2 visa (i.e., they are born in the U.S.). You must file a Form 1040NR (not NR-EZ) to claim exemptions for spouse/children.
See Tax Treaty Information from Publication 519
See Tax Treaty Information from Publication 901 (lists treaty information by country as of 12/31/2004) .