Table of Contents

• Instructions for Form 1040NR-EZ - Introductory Material
  • Can I Use Form1040NR-EZ?
• General Instructions
  • What's New
  • Other Reporting Requirements
  • Additional Information
  • Resident Alien or Nonresident Alien
    • Green Card Test
    • Substantial Presence Test
    • Who Must File
    • When To File
    • Where To File
    • Election To Be Taxed as a Resident Alien
  • Dual-Status Taxpayers
    • Dual-Status Tax Year
    • What and Where To File for a Dual-Status Year
    • Income Subject to Tax for Dual-Status Year
    • Restrictions for Dual-Status Taxpayers
    • How To Figure Tax for Dual-Status Tax Year
• Line Instructions for Form 1040NR-EZ
  • Name and Address
  • Identifying Number
  • Filing Status
  • Rounding Off to Whole Dollars
  • Taxable Income
  • Payments
  • Refund
    • Refund offset.
    • Line 23b.
    • Line 23c.
    • Line 23d.
    • Line 23e.
  • Amount You Owe
    • Installment agreement.
    • Extension of time to pay.
  • Third Party Designee
  • Sign Your Return
  • Instructions for Schedule OI, Other Information
    • Item A
    • Item B
    • Item C
    • Item D
    • Item E
    • Item F
    • Item G
    • Item H
    • Item I
    • Item J
  • Reminders
    • Return Checklist
    • Refund Information
    • Income Tax Withholding and Estimated Tax Payments for 2013
    • How Do You Get a Copy of Your Tax Return?
    • How Do You amend Your Tax Return?
    • Past Due Returns
    • Interest and Penalties
    • How Long Should Records Be Kept?
    • Secure Your Tax Records from Identity Theft
    • What Are Your Rights as a Taxpayer?
    • Other WaysTo Get Help
    • Everyday Tax Solutions
    • Death of a Taxpayer
    • How Do You Make a Gift to Reduce Debt Held By the Public?
  • Calling the IRS
  • Before You Call
  • Making the Call
  • Before You Hang Up
  • Quick and Easy Access To Tax Help and Tax Forms and Publications
• Instructions for Form 1040NR-EZ - Notices
  • Disclosure, Privacy Act, and Paperwork Reduction Act Notice.
• Instructions for Form 1040NR-EZ - Additional Material
  • Index