Instructions for Form 1040NR-EZ (2016)

U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents

Section references are to the Internal Revenue Code unless otherwise noted.

2016


General Instructions

What's New

Due date of return.

File Form 1040NR-EZ by April 18, 2017, if you were an employee and received wages subject to U.S. income tax withholding. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia — even if you do not live in the District of Columbia.


 

Limit on itemized deductions.

You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than $155,650. See the instructions for line 11.


 

Personal exemption amount increased for certain taxpayers.

Your personal exemption amount is increased to $4,050. But the amount may be reduced if your adjusted gross income is more than $155,650. See the instructions for line 13.


 

Delivery services.

Eight delivery services have been added to the list of designated private delivery services. For the complete list, see Private Delivery Services, later.


 

Cash payment option.

There is a new option for taxpayers whose only option is to pay their taxes in cash. For details, see Pay By Cash under Amount You Owe in the line 25 instructions.


 

Individual taxpayer identification number (ITIN) renewal.

If you were assigned an ITIN before January 1, 2013, or if you have an ITIN that you haven't included on a tax return in the last three consecutive years, you may need to renew it. For more information, see IRS individual taxpayer identification number (ITIN), later.


 

Get Transcript Online.

The Get Transcript Online tool on IRS.gov is available again to get a copy of your tax transcripts and similar documents. To guard against fraud, you will now need to go through a two-step authentication process in order to use the online tool. For more information, go to www.irs.gov/individuals/get-transcript.


 

Service at local IRS offices by appointment.

Many issues can be resolved conveniently on IRS.gov with no waiting. However, if you need help from an IRS Taxpayer Assistance Center (TAC) you need to call to schedule an appointment. Go to IRS.gov/taclocator to find the location and telephone number of your local TAC.


 

Secure access.

To combat identity fraud, the IRS has upgraded its identity verification process for certain self-help tools on IRS.gov. To find out what types of information new users will need, go to IRS.gov/secureaccess.


 

Future Developments

For the latest information about developments related to Form 1040NR-EZ and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1040nrez.

Other Reporting Requirements

You also may have to file other forms, including the following.

  • Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).

  • Form 8840, Closer Connection Exception Statement for Aliens.

  • Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition.

  • Form 8938, Statement of Specified Foreign Financial Assets. (See the next paragraph.)

 

Dual resident taxpayer holding specified foreign financial assets.

Special reporting requirements for Form 8938 apply to dual resident taxpayers holding specified foreign financial assets and taxed for all or a portion of the year as a nonresident alien under Regulations section 301.7701(b)-7. For more information, see the Instructions for Form 8938, and, in particular, Special rule for dual resident taxpayers under Who Must File.


 

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If you have to file one or more of the forms listed above, you may not be able to file Form 1040NR-EZ. For more information, and to see if you must file one of these forms, see Pub. 519, U.S. Tax Guide for Aliens.

Additional Information

If you need more information, our free publications may help you. Pub. 519 will be the most important, but the following publications also may help.

Pub. 597 Information on the United States–Canada Income Tax Treaty
Pub. 901 U.S. Tax Treaties
Pub. 910 IRS Guide to Free Tax Services (includes a list of
all publications)

 

These free publications and the forms and schedules you will need are available from the IRS. You can download them at IRS.gov. Also see How To Get Tax Help, later, for other ways to get them (as well as information on receiving IRS assistance in completing the forms).

Resident Alien or Nonresident Alien

If you are not a citizen of the United States, specific rules apply to determine if you are a resident alien or a nonresident alien for tax purposes. Generally, you are considered a resident alien if you meet either the green card test or the substantial presence test for 2016. (These tests are explained in Green Card Test next and Substantial Presence Test, later.) Even if you do not meet either of these tests, you may be able to choose to be treated as a U.S. resident for part of 2016. See First-Year Choice in chapter 1 of Pub. 519 for details.

Generally, you are considered a nonresident alien for the year if you are not a U.S. resident under either of these tests. However, even if you are a U.S. resident under one of these tests, you will be treated as a nonresident alien if you qualify as a resident of a treaty country within the meaning of an income tax treaty between the United States and that country and you claim a treaty benefit (as a nonresident of the United States) so as to reduce your U.S. income tax liability. You can download the complete text of most U.S. tax treaties at IRS.gov. Enter "tax treaties" in the search box at the top of the page. Technical explanations for many of those treaties are also available at that site.

For more details on resident and nonresident status, the tests for residence, and the exceptions to them, see chapter 1 of Pub. 519.

Green Card Test

You are a resident for tax purposes if you were a lawful permanent resident (immigrant) of the United States at any time during 2016 and you took no steps to be treated as a resident of a foreign country under an income tax treaty. (However, see Dual-Status Taxpayers, later.) In most cases you are a lawful permanent resident if the U.S. Citizenship and Immigration Services (USCIS) (or its predecessor organization, INS) has issued you an alien registration card, also known as a green card.

If you surrender your green card, your status as a resident for tax purposes will change as of the date you surrender your green card if all of the following are true.

  1. You mail a letter to the USCIS stating your intent to surrender your green card.

  2. You send this letter by certified mail, return receipt requested (or the foreign equivalent).

  3. You have proof that the letter was received by the USCIS.

 

Keep a copy of the letter and the proof that the letter was received.

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Until you have proof your letter was received, you remain a resident for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than 10 years old or because you have been absent from the United States for a period of time.

For more details, including special rules that apply if you give up your green card after holding it in at least 8 of the prior 15 years, see Pub. 519.

Substantial Presence Test

You are considered a U.S. resident if you meet the substantial presence test for 2016. You meet this test if you were physically present in the United States for at least:

  1. 31 days during 2016; and

  2. 183 days during the period 2016, 2015, and 2014, using the following chart.

 

 

(a) (b) (c) (d)
Year Days of physical presence Multiplier Testing days (multiply (b) times (c))
2016   1.000  
2015   .333  
2014   .167  
Total testing days (add column (d))  

 

Generally, you are treated as present in the United States on any day that you are physically present in the country at any time during the day. However, there are exceptions to this rule. In general, do not count the following as days of presence in the United States for the substantial presence test.

  1. Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico.

  2. Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States.

  3. Days you are in the United States as a crew member of a foreign vessel.

  4. Days you intend, but are unable, to leave the United States because of a medical condition that arose while you were in the United States.

  5. Days you are an exempt individual (defined next).

 

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You may need to file Form 8843 to exclude days of presence in the United States if you meet (4) or (5) above. For more information on the requirements, see Form 8843 in chapter 1 of Pub. 519.

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Exempt individual.

For these purposes, an exempt individual is generally an individual who is a:

Note.

Alien individuals with "Q" visas are treated as either students, teachers, or trainees and, as such, are exempt individuals for purposes of the substantial presence test if they otherwise qualify. "Q" visas are issued to aliens participating in certain international cultural exchange programs.

  • Foreign government-related individual;

  • Teacher or trainee who is temporarily present under a "J" or "Q" visa;

  • Student who is temporarily present under an "F," "J," "M," or "Q" visa; or

  • Professional athlete who is temporarily in the United States to compete in a charitable sports event.

 

See chapter 1 of Pub. 519 for more details regarding days of presence in the United States for the substantial presence test.

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You cannot be an exempt individual indefinitely. Generally, you will not be an exempt individual as a teacher or trainee in 2016 if you were exempt as a teacher, trainee, or student for any part of 2 of the preceding 6 years. You will not be an exempt individual as a student in 2016 if you were exempt as a teacher, trainee, or student for any part of more than 5 calendar years. See Substantial Presence Test in chapter 1 of Pub. 519 for more information.


 

Closer Connection to Foreign Country

Even though you otherwise would meet the substantial presence test, you can be treated as a nonresident alien if you:

  • Were present in the United States for fewer than 183 days during 2016,

  • Establish that during 2016 you had a tax home in a foreign country, and

  • Establish that during 2016 you had a closer connection to one foreign country in which you had a tax home than to the United States unless you had a closer connection to two foreign countries.

 

See chapter 1 of Pub. 519 for more information.

Closer connection exception for foreign students.

If you are a foreign student in the United States, and you have met the substantial presence test, you still may be able to claim you are a nonresident alien. You must meet both of the following requirements.

  1. You establish that you do not intend to reside permanently in the United States. The facts and circumstances of your situation are considered to determine if you do not intend to reside permanently in the United States. The facts and circumstances include the following.

    1. Whether you have taken any steps to change your U.S. immigration status to lawful permanent resident.

    2. During your stay in the United States, whether you have maintained a closer connection with a foreign country than with the United States.

  2. You have substantially complied with your visa requirements.

 


 

You must file a fully completed Form 8840 with the IRS to claim the closer connection exception. Each spouse must file a separate Form 8840 to claim the closer connection exception. See Form 8840 in chapter 1 of Pub. 519.

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You cannot use the closer connection exception to remain a nonresident alien indefinitely. You must have in mind an estimated departure date from the United States in the near future.

Who Must File

File Form 1040NR-EZ (or Form 1040NR) if you were a nonresident alien engaged in a trade or business in the United States during 2016. You must file even if:

  • You have no income from a trade or business conducted in the United States,

  • You have no income from U.S. sources, or

  • Your income is exempt from U.S. tax under a tax treaty or any section of the Internal Revenue Code.

 

Other situations when you must file.

You also must file a return for 2016 if you need to pay social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.


 

Exceptions.

You do not need to file Form 1040NR-EZ (or Form 1040NR) if you meet either (1) or (2) below.

  1. Your only U.S. trade or business was the performance of personal services; and

    1. Your wages were less than $4,050; and

    2. 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 (such as wages, salaries, tips, etc., or scholarship or fellowship grants) that is subject to tax under section 871.

 


 

When To File

If you were an employee and received wages subject to U.S. income tax withholding, file Form 1040NR-EZ by April 18, 2017. (The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia — even if you do not live in the District of Columbia.)

If you did not receive wages as an employee subject to U.S. income tax withholding, file Form 1040NR-EZ by June 15, 2017.

If you file after the due date (without extensions), you may have to pay interest and penalties. See Interest and Penalties, later.

Extension of time to file.

If you cannot file your return by the due date, file Form 4868 to get an automatic 6-month extension of time to file. You must file Form 4868 by the regular due date of the return. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return.


 

Note.

An automatic 6-month extension of time to file does not extend the time to pay your tax. If you do not pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.


 

Where To File

If you are not enclosing a payment, mail Form 1040NR-EZ to:

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.

 

If enclosing a payment, mail Form 1040NR-EZ to:

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.

 

Private Delivery Services

You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following.

  • DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide.

  • UPS Next Day Air Early AM, UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

  • FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.

 

For more information, go to IRS.gov and enter "private delivery service" in the search box. The search results will direct you to the IRS mailing address to use if you are using a private delivery service. You will also find any updates to the list of designated private delivery services.

The private delivery service can tell you how to get written proof of the mailing date.

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Private delivery services cannot deliver items to IRS P.O. boxes. You must use the U.S. Postal Service to mail any items to an IRS P.O. box address.

Election To Be Taxed as a Resident Alien

You can elect to be taxed as a U.S. resident for the whole year if all of the following apply.

  • You were married.

  • Your spouse was a U.S. citizen or resident alien on the last day of the tax year.

  • You file a joint return for the year of the election using Form 1040, 1040A, or 1040EZ.

 

To make this election, you must attach the statement described under Nonresident Spouse Treated as a Resident in chapter 1 of Pub. 519 to your return. Do not use Form 1040NR-EZ.

Your worldwide income for the whole year must be included and will be taxed under U.S. tax laws. You must agree to keep the records, books, and other information needed to figure the tax. If you made the election in an earlier year, you can file a joint return or separate return for 2016. If you file a separate return, use Form 1040 or Form 1040A. You must include your worldwide income for the whole year whether you file a joint or separate return.

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If you make this election, you may forfeit the right to claim benefits otherwise available under a U.S. tax treaty. For more information about the benefits that otherwise might be available, see the specific treaty.

Dual-Status Taxpayers

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If you elect to be taxed as a resident alien (discussed earlier under Election To Be Taxed as a Resident Alien), the special instructions and restrictions discussed here do not apply.

Dual-Status Tax Year

A dual-status year is one in which you change status between nonresident and resident alien. Different U.S. income tax rules apply to each status.

Most dual-status years are the years of arrival or departure. Before you arrive in the United States, you are a nonresident alien. After you arrive, you may or may not be a resident, depending on the circumstances.

If you become a U.S. resident, you stay a resident until you leave the United States or are no longer a lawful permanent resident of the United States. You may become a nonresident alien when you leave if you meet both of the following conditions.

  • After leaving (or after your last day of lawful permanent residency if you met the green card test, defined earlier) and for the remainder of the calendar year of your departure, you have a closer connection to a foreign country than to the United States.

  • During the next calendar year you are not a U.S. resident under either the green card test or the substantial presence test.

 

See Pub. 519 for more information.

What and Where To File for a Dual-Status Year

If you were a U.S. resident on the last day of the tax year, file Form 1040. Enter "Dual-Status Return" across the top and attach a statement showing your income for the part of the year you were a nonresident. You can use
Form 1040NR-EZ as the statement; enter "Dual-Status Statement" across the top. Do not sign Form 1040NR-EZ. If you are not enclosing a payment, mail your return and statement to the following address.

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.

 

If enclosing a payment, mail your return and statement to the following address.

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.

 

If you were a nonresident on the last day of the tax year, file Form 1040NR-EZ. Enter "Dual-Status Return" across the top and attach a statement showing your income for the part of the year you were a U.S. resident. You can use Form 1040 as the statement; enter "Dual-Status Statement" across the top. Do not sign Form 1040. If you are not enclosing a payment, mail your return and statement to the following address.

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.

 

If enclosing a payment, mail your return and statement to the following address.

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.

 

Statements.

Any statement you file with your return must show your name, address, and identifying number (see Identifying Number, later).


 

Income Subject to Tax for Dual-Status Year

As a dual-status taxpayer not filing a joint return, you are taxed on income from all sources for the part of the year you were a resident alien. Generally, you are taxed on income only from U.S. sources for the part of the year you were a nonresident alien. However, all income effectively connected with the conduct of a trade or business in the United States is taxable.

Income you received as a dual-status taxpayer from sources outside the United States while a resident alien is taxable even if you became a nonresident alien after receiving it and before the close of the tax year. Conversely, income you received from sources outside the United States while a nonresident alien is not taxable in most cases even if you became a resident alien after receiving it and before the close of the tax year. Income from U.S. sources is generally taxable whether you received it while a nonresident alien or a resident alien (unless specifically exempt under the Internal Revenue Code or a tax treaty provision).

Restrictions for Dual-Status Taxpayers

Standard deduction.

You cannot take the standard deduction even for the part of the year you were a resident alien.


 

Head of household.

You cannot use the Head of household Tax Table column in the Instructions for Form 1040.


 

Joint return.

You cannot file a joint return unless you elect to be taxed as a resident alien (see Election To Be Taxed as a Resident Alien, earlier) instead of as a dual-status taxpayer.


 

Tax rates.

If you were married and a nonresident of the United States for all or part of the tax year and you do not make the election discussed earlier to be taxed as a resident alien, you must use the Married filing separately Tax Table column to figure your tax on income effectively connected with a U.S. trade or business. If you were married, you cannot use the Single Tax Table column.


 

Deduction for exemptions.

As a dual-status taxpayer, you usually will be entitled to your own personal exemption. Subject to the general rules for qualification, you are allowed an exemption for your spouse in figuring taxable income for the part of the year you were a resident alien. The amount you can claim for these exemptions is limited to your taxable income (determined without regard to exemptions) for the part of the year you were a resident alien. You cannot use exemptions (other than your own) to reduce taxable income to below zero for that period.

Special rules apply for exemptions for the part of the year a dual-status taxpayer is a nonresident alien if the taxpayer is a resident of Canada, Mexico, or South Korea; a U.S. national (defined later); or a student or business apprentice from India. See Pub. 519 for more information.


 

Tax credits.

You cannot take the earned income credit, the credit for the elderly or disabled, or any education credit unless you elect to be taxed as a resident alien (see Election To Be Taxed as a Resident Alien, earlier) instead of as a dual-status taxpayer. For information on other credits, see chapter 6 of Pub. 519.


 

How To Figure Tax for a Dual-Status Tax Year

When you figure your U.S. tax for a dual-status year, you are subject to different rules for the part of the year you were a resident and the part of the year you were a nonresident.

All income for the period of residence and all income that is effectively connected with a trade or business in the United States for the period of nonresidence, after allowable deductions, is combined and taxed at the same rates that apply to U.S. citizens and residents.

Credit for taxes paid.

You are allowed a credit against your U.S. income tax liability for certain taxes you paid, or are considered to have paid, or that were withheld from your income. These include the following.

1. Taxes withheld from wages earned in the United States and taxes withheld at the source from scholarship income from U.S. sources.
  When filing Form 1040, show the total tax withheld on line 64. Enter amounts from the attached statement (Form 1040NR-EZ, lines 18a and 18b) in the column to the right of line 64 and identify and include them in the amount on line 64.
  When filing Form 1040NR-EZ, show the total tax withheld on lines 18a and 18b. Enter the amount from the attached statement (Form 1040, line 64) in the column to the right of line 18a, and identify and include it in the amount on line 18a.
2. Estimated tax paid with Form 1040-ES or Form 1040-ES (NR).
3. Tax paid with Form 1040-C at the time of departure from the United States. When filing Form 1040, include the tax paid with Form 1040-C with the total payments on line 74. Identify the payment in the area to the left of the entry.

 


 

Line Instructions for Form 1040NR-EZ

Name and Address

Enter your name, street address, city or town, and country on the appropriate lines. Include an apartment number after the street address, if applicable.

P.O. box.

Enter your box number only if your post office does not deliver mail to your home.


 

Foreign address.

If you have a foreign address, enter the city name on the appropriate line. Do not enter any other information on that line, but also complete the spaces below that line.

Country name.

Do not abbreviate the country name. Enter the name in uppercase letters in English. Follow the country's practice for entering the postal code and the name of the province, county, or state.


 

Address change.

If you plan to move after filing your return, use Form 8822, Change of Address, to notify the IRS of your new address.


 

Name change.

If you changed your name because of marriage, divorce, etc., and your identifying number is a social security number, be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See Social security number (SSN) below for how to contact the SSA.


 

Death of a taxpayer.

See Death of a Taxpayer, later.


 

Identifying Number

An incorrect or missing identifying number can increase your tax, reduce your refund, or delay your refund.

Social security number (SSN).

In most cases, you are required to enter your SSN. If you do not have an SSN but are eligible to get one, you should apply for it. Get Form SS-5, Application for a Social Security Card, online at www.ssa.gov, from your local Social Security Administration (SSA) office, or by calling the SSA at 1-800-772-1213. For those who are deaf or hard of hearing, or have a speech disability and have access to TTY/TDD equipment, call 1-800-325-0778.

Fill in Form SS-5 and bring it to your local SSA office in person, along with original documentation showing your age, identity, immigration status, and authority to work in the United States. If you are an F-1 or M-1 student, you also must show your Form I-20. If you are a J-1 exchange visitor, you also must show your Form DS-2019. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

Check that both the name and SSN on your Forms 1040NR-EZ, W-2, and 1099 agree with your social security card. If they do not, certain deductions and credits on your Form 1040NR-EZ may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213.


 

IRS individual taxpayer identification number (ITIN).

If you do not have and are not eligible to get an SSN, you must enter your ITIN whenever an SSN is requested on your tax return.

For details on how to apply for an ITIN, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Get Form W-7 online at IRS.gov. Enter "ITIN" in the search box.

It usually takes about 7 weeks to get an ITIN.

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ITINs that have not been included on a U.S. federal tax return at least once in the last 3 consecutive tax years have expired. In addition, ITINs that were assigned before 2013 will expire according to an annual schedule based on the middle digits of the ITIN. The middle digits refer to the fourth and fifth positions of the ITIN. For example, the middle digits for 9xx-78-xxxx are "78." Expired ITINs must be renewed in order to avoid delays in processing your tax return. For more information, see the Form W-7 instructions, or visit www.irs.gov/itin.

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.

If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at www.irs.gov/Individuals/Additional-ITIN-Information.


 

Filing Status

Lines 1 and 2.

The amount of your tax depends on your filing status. Before you decide which box to check, read the following explanations. For more information about marital status, see Pub. 501.


 

Were You Single or Married?

Single.

You can check the box on line 1 if any of the following was true on December 31, 2016.

  • You were never married.

  • You were legally separated under a decree of divorce or separate maintenance. But if, at the end of 2016, your divorce was not final (an interlocutory decree), you are considered married and cannot check the box on line 1.

  • You were widowed before January 1, 2016, and did not remarry before the end of 2016.

  • You meet the tests described under Married persons who live apart, later.

 


 

Married.

If you were married on December 31, 2016, consider yourself married for the whole year, even if you did not live with your spouse at the end of 2016.

If your spouse died in 2016, consider yourself married to that spouse for the whole year, unless you remarried before the end of 2016.


 

U.S. national.

A U.S. national is an individual who, although not a U.S. citizen, owes his or her allegiance to the United States. U.S. nationals include American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens.


 

Married persons who live apart.

Some married persons who have a child and who do not live with their spouse can file as single. If you meet all five of the following tests and you are a married resident of Canada, Mexico, or South Korea, or you are a married U.S. national, check the box on line 1.

  1. You file a separate return from your spouse.

  2. You paid over half the cost of keeping up your home for 2016.

  3. You lived apart from your spouse for the last 6 months of 2016. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.

  4. Your home was the main home of your child, stepchild, or foster child for more than half of 2016. Temporary absences by you or the child for special circumstances, such as school, vacation, business, or medical care, count as time the child lived in the home. If the child was born or died in 2016, you still can file as single as long as the home was that child's main home for more than half of the part of the year he or she was alive in 2016.

  5. You can claim a dependency exemption for the child (on Form 1040NR) or the child's other parent claims him or her as a dependent under the rules for children of divorced or separated parents. See Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.

 

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Foster child.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.


 

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

Taxable Income

Line 3—Wages, salaries, tips, etc.

Enter the total of your effectively connected wages, salaries, tips, etc. Only U.S. source income is included on line 3 as effectively connected wages. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2.

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Do not include on line 3 amounts exempted under a tax treaty. Instead, include these amounts on line 6 and complete item J of Schedule OI on page 2 of Form 1040NR-EZ.


The following types of income also must be included in the total.

  • Wages received as a household employee. An employer is not required to provide a Form W-2 to you if he or she paid you wages of less than $2,000 in 2016. If you received wages as a household employee and you didn't receive a Form W-2 because an employer paid you less than $2,000 in 2016, enter "HSH" and the amount not reported to you on a Form W-2 on the dotted line next to line 3. For information on employment taxes for household employees, see Tax Topic 756.

  • Tip income you did not report to your employer. This should include any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips are not included as income in box 1. See Pub. 531, Reporting Tip Income, for more details. Also include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you do not report these noncash tips to your employer, you must report them on line 3.

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    You may owe social security and Medicare tax on unreported tips. See the instructions for line 16, later.

  • Disability pensions shown on
    Form 1042-S or Form 1099-R if you have not reached the minimum retirement age set by your employer.

    Note.

    You must use Form 1040NR to report disability pensions received after you reach your employer's minimum retirement age and other payments shown on Form 1042-S or Form 1099-R.

  • Wages from Form 8919, line 6.

 

Missing or incorrect Form W-2.

Your employer is required to provide or send Form W-2 to you no later than January 31, 2017. If you do not receive it by early February, use Tax Topic 154 at www.irs.gov/taxtopics to find out what to do. Even if you do not get a Form W-2, you still must report your earnings on line 3. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Dependent care benefits.

If you received benefits for 2016 under your employer's dependent care plan, you must use Form 1040NR. The benefits should be shown in box 10 of your Form(s) W-2.

Adoption benefits.

If you received employer-provided adoption benefits for 2016, you must use Form 1040NR. The benefits should be shown in box 12 of your Form(s) W-2, with code T.

Tax-exempt interest.

Certain types of interest income from investments in state and municipal bonds and similar instruments are not taxed by the United States. If you received such tax-exempt interest income, enter "TEI" and the amount of your tax-exempt interest on the dotted line next to line 3. Include any exempt-interest dividends from a mutual fund or other regulated investment company.

Do not include interest earned on your individual retirement arrangement (IRA), health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account. Also, do not include interest from a U.S. bank, savings and loan association, credit union, or similar institution (or from certain deposits with U.S. insurance companies) that is exempt from tax under a tax treaty or under section 871(i) because the interest is not effectively connected with a U.S. trade or business. Do not add any tax-exempt interest to your line 3 total.

Income from a sharing economy.

If you use one of the many online platforms available to provide goods and services, you may be involved in what is known as the sharing economy. If you receive income from a sharing economy activity, it is generally taxable even if you do not receive a Form 1099-MISC, Miscellaneous Income; Form W-2, Wage and Tax Statement; or some other income statement. To learn more about this income, go to www.irs.gov/sharing. If you receive income from a sharing economy activity, you may have to use Form 1040NR instead of Form 1040NR-EZ.


 

Line 4—Taxable refunds, credits, or offsets of state and local income taxes.

If you received a refund, credit, or offset of state or local income taxes in 2016, you may receive a
Form 1099-G. If you chose to apply part or all of the refund to your 2016 estimated state or local income tax, the amount applied is treated as received in 2016.

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None of your refund is taxable if, in the year you paid the tax, you did not itemize deductions. If you were a student or business apprentice from India in 2015 and you claimed the standard deduction on your 2015 tax return, none of your refund is taxable. See Students and business apprentices from India under Itemized Deductions in chapter 5 of Pub. 519. If none of your refund is taxable, leave line 4 blank.

For details on how to figure the amount you must report as income, see Itemized Deduction Recoveries in Pub. 525, Taxable and Nontaxable Income.


 

Line 5—Scholarship and fellowship grants.

If you received a scholarship or fellowship, part or all of it may be taxable. Amounts received in the form of a scholarship or fellowship that are payment for teaching, research, or other services are generally taxable as wages even if the services were required to get the scholarship or fellowship.

If you were a degree candidate, the amounts you used for expenses other than tuition and course-related expenses (fees, books, supplies, and equipment) are generally taxable. For example, amounts used for room, board, and travel are generally taxable.

If you were not a degree candidate, the full amount of the scholarship or fellowship is generally taxable.

If the grant was reported on
Form(s) 1042-S, you generally must include the amount shown in box 2 of Form(s) 1042-S on line 5. However, if any or all of that amount is exempt by treaty, do not include the treaty-exempt amount on line 5. Instead, include the treaty-exempt amount on line 6 and complete item J of Schedule OI on page 2 of Form 1040NR-EZ.

Attach any Form(s) 1042-S you received from the college or institution. If you did not receive a Form 1042-S, attach a statement from the college or institution (on their letterhead) showing the details of the grant.

For more information about scholarships and fellowships in general, see chapter 1 of Pub. 970, Tax Benefits for Education.

Example 1.

You are a citizen of a country that does not have an income tax treaty in force with the United States. You are a candidate for a degree at ABC University (located in the United States). You are receiving a full scholarship from ABC University. You are not required to perform any services, such as teaching, research, or other services, to get the scholarship. The total amounts you received from ABC University during 2016 are as follows.

  Tuition and fees $25,000  
  Books, supplies, and equipment 1,000  
  Room and board 9,000  
    $35,000  

The Form 1042-S you received from ABC University for 2016 shows $9,000 in box 2 and $1,260 (14% of $9,000) in box 10.

 

Note.

Box 2 shows only $9,000 because withholding agents (such as ABC University) are not required to report section 117 amounts (tuition, fees, books, supplies, and equipment) on Form 1042-S.

 

When completing Form 1040NR-EZ, do the following.

  • Enter on line 5 the $9,000 shown in box 2 of Form 1042-S.

  • Enter $0 on line 8. Because
    section 117 amounts (tuition, fees, books, supplies, and equipment) were not included in box 2 of your
    Form 1042-S (and are not included on line 5 of Form 1040NR-EZ), you cannot exclude any of the section 117 amounts on line 8.

  • Include on line 18b the $1,260 shown in box 10 of Form 1042-S.

 

Example 2.

The facts are the same as in Example 1 except that you are a citizen of a country that has an income tax treaty in force with the United States that includes a provision that exempts scholarship income and you were a resident of that country for income tax purposes immediately before arriving in the United States to attend ABC University. Also, assume that, under the terms of the tax treaty, you are present in the United States only temporarily to finish your degree, and all of your scholarship income is exempt from tax because ABC University is a nonprofit educational organization.

 

Note.

Scholarship or fellowship grant income is not exempt from tax under an income tax treaty if the income is received in exchange for the performance of services, such as teaching, research, or other services. Also, many tax treaties do not permit an exemption from tax on scholarship or fellowship grant income unless the income is from sources outside the United States. If you are a resident of a treaty country, you must know the terms of the tax treaty between the United States and the treaty country to claim treaty benefits on Form 1040NR-EZ. For details, see the instructions for item J of Schedule OI, later.

 

When completing Form 1040NR-EZ, do the following.

  • Enter $0 on line 5. The $9,000 reported to you in box 2 of Form 1042-S is reported on line 6 (not line 5).

  • Enter $9,000 on line 6.

  • Enter $0 on line 8. Because none of the $9,000 reported to you in box 2 of Form 1042-S is included in your income, you cannot exclude it on line 8.

  • Include on line 18b any withholding shown in box 10 of Form 1042-S.

  • Provide all the required information in item J of Schedule OI on page 2 of Form 1040NR-EZ.

 


 

Student Loan Interest Deduction Worksheet—Line 9

See the instructions for line 9 before you begin.
1. Enter the total interest you paid in 2016 on qualified student loans (defined later). Do not enter more than $2,500 1.  
2. Enter the amount from Form 1040NR-EZ, line 7 2.      
3. Enter the amount from Form 1040NR-EZ, line 8 3.      
4. Subtract line 3 from line 2 4.      
5. Is line 4 more than $65,000?        
  No. Skip lines 5 and 6, enter -0- on line 7, and go to line 8.        
  Yes. Subtract $65,000 from line 4 5.      
6. Divide line 5 by $15,000. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 6. .
7. Multiply line 1 by line 6 7.  
8. Student loan interest deduction. Subtract line 7 from line 1. Enter the result here and on Form 1040NR-EZ, line 9 8.  

Line 6—Treaty-exempt income.

Report on line 6 the total of all your income that is exempt from tax by an income tax treaty, including both effectively connected income and not effectively connected income. Do not include this exempt income on line 7. You must complete item J of Schedule OI on page 2 of Form 1040NR-EZ to report income that is exempt from U.S. tax.


 

Line 8—Scholarship and fellowship grants excluded.

If you received a scholarship or fellowship grant and were a degree candidate, enter amounts used for tuition and course-related expenses (fees, books, supplies, and equipment), but only to the extent the amounts are included on line 5. See the examples in the instructions for line 5, earlier.


 

Line 9—Student loan interest deduction.

You can take this deduction if all of the following apply.

  1. You paid interest in 2016 on a qualified student loan (defined next).

  2. Your filing status is single.

  3. Your modified AGI is less than $80,000. Use lines 2 through 4 of the Student Loan Interest Deduction Worksheet to figure your modified AGI.

 

Use the Student Loan Interest Deduction Worksheet to figure your student loan interest deduction.

Qualified student loan.

This is any loan you took out to pay the qualified higher education expenses for any of the following individuals.

  1. Yourself or your spouse.

  2. Any person who was your dependent when the loan was taken out.

  3. Any person you could have claimed as a dependent for the year the loan was taken out except that:

    1. The person filed a joint return,

    2. The person had gross income that was equal to or more than the exemption amount for that year ($4,050 for 2016), or

    3. You could be claimed as a dependent on someone else's return.

 

The person for whom the expenses were paid must have been an eligible student (see Eligible student, later). However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related person, see Pub. 970.

Qualified higher education expenses.

Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools.

For more details on these expenses, see Pub. 970.

Eligible student.

An eligible student is a person who:

  • Was enrolled in a degree, certificate, or other program (including a program of study abroad that was approved for credit by the institution at which the student was enrolled) leading to a recognized educational credential at an eligible educational institution; and

  • Carried at least half the normal full-time workload for the course of study he or she was pursuing.

 


 

Itemized Deductions Worksheet—Line 11

  1. Enter the amount of state and local income taxes you paid or that were withheld from your salary in 2016 1.  
  2. Multiply line 1 by 80% (0.80) 2.      
  3. Enter the amount from Form 1040NR-EZ, line 10 3.      
  4. Enter $259,400 ($155,650 if you checked filing status box 2) 4.      
  5. Is the amount on line 4 less than the amount on line 3?        
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No.
STOP. Your deduction is not limited. Enter the amount from line 1 above on Form 1040NR-EZ, line 11.        
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Yes.
Subtract line 4 from line 3 5.      
  6. Multiply line 5 by 3% (0.03) 6.      
  7. Enter the smaller of line 2 or line 6 7.  
  8. Total itemized deductions. Subtract line 7 from line 1. Enter the result here and on Form 1040NR-EZ, line 11.
Then, on the dotted line to the left of the line 12 entry space, enter "IDW"
8.  

Line 11—Itemized deductions.

Enter the total state and local income taxes you paid or that were withheld from your salary in 2016. Use the Itemized Deductions Worksheet, later, to figure the amount to enter on line 11 if the amount on line 10 is more than:

  • $259,400 and you checked filing status box 1, or

  • $155,650 and you checked filing status box 2.

 

If, during 2016, you received any refunds of, or credits for, income tax paid in earlier years, do not subtract them from the amount you deduct here. Instead, see the instructions for line 4, earlier.


 

Note.

Residents of India who were students or business apprentices may be able to take the standard deduction instead of their itemized deductions. See chapter 5 of Pub. 519 for details.


 

Line 13—Exemption deduction.

You can claim exemptions only to the extent of your income that is effectively connected with a U.S. trade or business. Generally, you can take an exemption of $4,050 for yourself. Use the Exemption Deduction Worksheet, later, to figure the amount, if any, to enter on line 13 if your adjusted gross income from line 10 is more than:

  • $259,400 if you checked filing status box 1, or

  • $155,650 if you checked filing status box 2.

 


 

Note.

Residents of Canada, Mexico, or South Korea, and U.S. nationals, may be able to claim exemptions for their dependents and, if married, their spouse. Residents of India who were students or business apprentices also may be able to take exemptions for their spouse and dependents. However, you must use Form 1040NR if you want to claim the additional exemptions.

Exemption Deduction Worksheet—Line 13

  1. Is the amount on Form 1040NR-EZ, line 10, more than the amount shown on line 4 below for your filing status?    
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No. This is an Image: stop.gif
 
Enter $4,050 on Form 1040NR-EZ, line 13.
   
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Yes. Go to line 3.
   
  2. Exemption amount 2. $4,050
  3. Enter the amount from Form 1040NR-EZ, line 10 3.      
  4. Enter the amount shown below for the filing status box you checked on page 1 of Form 1040NR-EZ.        
   
  • Box 1—$259,400

  • Box 2—$155,650

  4.      
  5. Subtract line 4 from line 3. If the result is more than $122,500 ($61,250 if you checked filing status box 2), STOP. You cannot take a deduction for your exemption. 5.      
  6. Divide line 5 by $2,500 ($1,250 if you checked filing status box 2). If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1) 6.      
  7. Multiply line 6 by 2% (0.02) and enter the result as a decimal 7. .
  8. Multiply line 2 by the decimal on line 7 8.  
  9. Exemption deduction. Subtract line 8 from line 2. Enter the result here and on Form 1040NR-EZ, line 13 9.  

Line 15—Tax.

Use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column.


 

Line 16—Unreported social security and Medicare tax from Forms 4137 and 8919.

Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).

Form 4137.

If you received tips of $20 or more in any month and you did not report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.

Do not include the value of any noncash tips, such as tickets or passes. You do not pay social security and Medicare taxes or RRTA tax on these noncash tips.

To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.

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You may be charged a penalty equal to 50% of the social security and Medicare or RRTA tax due on tips you received but did not report to your employer.

Form 8919.

If you are an employee who received wages from an employer who did not withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 16 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040NR-EZ, line 3.


 

Payments

Lines 18a and 18b—Federal income tax withheld.

Enter all federal income tax withheld on line 18a or 18b.

Line 18a.

Enter on line 18a the total of any federal income tax withheld on your Form(s) W-2 and 1099-R. The amount(s) withheld should be shown in box 2 of Form(s) W-2 and box 4 of Form(s) 1099-R. Attach all Form(s) W-2 to the front of your return. Attach Form(s) 1099-R to the front of your return if federal income tax was withheld.

Line 18b.

Enter on line 18b the total amount shown as federal income tax withheld on Form(s) 1042-S. The amount(s) withheld should be shown in box 10 of your Form(s) 1042-S. Attach all Form(s) 1042-S to the front of your return.


 

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Refunds of taxes shown on Form 1042-S may be delayed for up to 6 months. See Refund Information, later.

Line 19—2016 estimated tax payments.

Enter any estimated federal income tax payments you made using Form 1040-ES (NR) for 2016. Include any overpayment that you applied to your 2016 estimated tax from:

  • Your 2015 return, or

  • An amended return (Form 1040X).

 

Name change.

If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of
Form 1040NR-EZ. On the statement, explain all of the payments you made in 2016 and show the name(s) and identifying number(s) under which you made them.


 

Line 20—Credit for amount paid with Form 1040-C.

Enter any amount you paid with Form 1040-C for 2016.


 

Line 21—Total payments.

Add lines 18a through 20. Enter the total on line 21.

Amount paid with request for extension of time to file.

If you got an automatic extension of time to file Form 1040NR-EZ by filing Form 4868 or by making a payment, include in the total on line 21 the amount of the payment or any amount you paid with Form 4868. If you paid by credit or debit card, do not include on line 21 the convenience fee you were charged. On the dotted line next to line 21, enter "Form 4868" and show the amount paid.


 

Refund

Line 22—Amount overpaid.

If line 22 is under $1, we will send a refund only on written request.


 

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If the amount you overpaid is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income Tax Withholding and Estimated Tax Payments for 2017 under Reminders, later.

Refund offset.

If you owe past-due federal tax, state income tax, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 22 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Bureau of the Fiscal Service. For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from the Fiscal Service. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.

Lines 23a through 23e—Amount refunded to you.

If you want to check the status of your refund, just use the IRS2Go phone app or go to IRS.gov and click on Where's My Refund? See Refund Information, later. Information about your return will generally be available 4 weeks after you mail your return. Have your 2016 tax return handy so you can enter your social security number or individual taxpayer identification number, your filing status, and the exact whole dollar amount of your refund.

Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.

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If you request a refund of tax withheld on a Form 1042-S, we may need additional time to process the refund. Allow up to 6 months for these refunds to be issued.

 

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Fast Refunds! Join the eight in 10 taxpayers who choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See information about IRA, later.

 

If you want us to directly deposit the amount shown on line 23a to your checking or savings account, including an IRA, at a U.S. bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:

  • Complete lines 23b through 23d (if you want your refund deposited to only one account), or

  • Check the box on line 23a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to buy paper series I savings bonds.

 

If you do not want your refund directly deposited to your account, do not check the box on line 23a. Draw a line through the boxes on lines 23b and 23d. We will send you a check instead.


 

Account must be in your name.

Do not request a deposit of any part of your refund to an account that is not in your name. Although you may owe your tax return preparer a fee for preparing your return, do not have any part of your refund deposited into the preparer's account to pay the fee.

The number of direct deposits to a single account or prepaid debit card is limited to three a year. After this limit is reached, paper checks will be sent instead. Learn more at www.irs.gov/Individuals/Direct-Deposit-Limits.


 

Why Use Direct Deposit?

 

  • You get your refund faster by direct deposit than you do by check.

  • Payment is more secure. There is no check that can get lost or stolen.

  • It is more convenient. You do not have to make a trip to the bank to deposit your check.

  • It saves tax dollars. It costs the government less to refund by direct deposit.

 


 

IRA.

You can have your refund (or part of it) directly deposited to a traditional IRA, Roth IRA (including a myRA), or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a U.S. bank or other financial institution in the United States before you request direct deposit. Make sure your direct deposit will be accepted. You also must notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian will not accept a deposit for 2016). If you do not, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2016 return during 2017 and do not notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2017. If you designate your deposit to be for 2016, you must verify that the deposit was actually made to the account by the due date of the return (not counting extensions). If the deposit is not made by that date, the deposit is not an IRA contribution for 2016.

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You may be able to contribute up to $5,500 ($6,500 if age 50 or older at the end of 2016) to a traditional IRA or Roth IRA (including a myRA) for 2016. You may owe a penalty if your contributions exceed these limits and the limits may be lower depending on your compensation and income. For more information on IRA contributions, see Pub. 590-A. If the limits on IRA contributions change for 2017, Pub. 590-A will have the new 2017 limits.

For more information on IRAs, see Pub. 590-A and Pub. 590-B.


 

myRA®.

If you already have a myRA® account, you can request a deposit of your refund (or part of it) to your myRA account. A myRA is a starter retirement account offered by the Department of the Treasury. For more information on myRA and to open a myRA account online, visit www.myRA.gov.


 

TreasuryDirect®.

You can request a deposit of your refund (or part of it) to a TreasuryDirect® online account to buy U.S. Treasury marketable securities and savings bonds. For more information,
go to go.usa.gov/3KvcP.


 

Form 8888.

You can have your refund directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You do not need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions.


 

Sample Check—Lines 23b Through 23d

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Sample check

Please click here for the text description of the image.

Line 23b.

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check, the routing number is 250250025. Rufus and Mary Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.

Ask your financial institution for the correct routing number to enter on line 23b if:

  • The routing number on a deposit slip is different from the routing number on your checks,

  • Your deposit is to a savings account that does not allow you to write checks,

  • Your checks state they are payable through a financial institution different from the one at which you have your checking account, or

  • Your deposit is to a myRA.

 

Line 23c.

Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the "Checking" or "Savings" box. You must check the correct box to ensure your deposit is accepted. If your deposit is to a myRA or a TreasuryDirect® online account, check the "Savings" box.

Line 23d.

The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check, the account number is 20202086. Do not include the check number.

If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

Reasons Your Direct Deposit Request Will Be Rejected

If any of the following apply, your direct deposit request will be rejected and a check will be sent instead.

  • The name on your account does not match the name on the refund, and your financial institution(s) will not allow a refund to be deposited unless the name on the refund matches the name on the account.

  • Three direct deposits of tax refunds have already been made to the same account or prepaid debit card.

  • You have not given a valid account number.

  • You file your 2016 return after November 30, 2017.

  • Any numbers or letters on lines 23b through 23d are crossed out or whited out.

 

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The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted.

Line 23e.

If you want your refund mailed to an address not listed on page 1 of Form 1040NR-EZ, enter that address on line 23e. See Foreign address, earlier, for information on entering a foreign address.

Note.

If the address on page 1 is not in the United States, you can enter an address in the United States on line 23e. However, if the address on page 1 is in the United States, the IRS cannot mail a refund to a different address in the United States.

 

Line 24—Applied to your 2017 estimated tax.

Enter on line 24 the amount, if any, of the overpayment on line 22 you want applied to your 2017 estimated tax.

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This election to apply part or all of the amount overpaid to your 2017 estimated tax cannot be changed later.


 

Amount You Owe

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To avoid interest and penalties, pay your taxes in full by the due date of your return. See When To File, earlier. You do not have to pay if line 25 is under $1.

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Include any estimated tax penalty from line 26 in the amount you enter on line 25. Do not include any estimated tax payment for 2017 in this payment. Instead, make the estimated tax payment separately.

Bad check or payment.

The penalty for writing a bad check to the IRS is $25 or 2% of the check, whichever is more. However, if the amount of the check is less than $25, the penalty equals the amount of the check. This penalty also applies to other forms of payment if the IRS does not receive the funds. Use Tax Topic 206.


 

Line 25—Amount you owe.

IRS offers several electronic payment options. You can pay online, by phone, mobile device, cash (maximum $1,000) per day and per transaction, check or money order. Go to www.irs.gov/payments for payment options.


 

Pay Online

IRS offers an electronic payment option that is right for you. Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more information, go to www.irs.gov/payments. You can pay using any of the following methods.

  • IRS Direct Pay for online transfers from your checking or savings account at a U.S. bank or other financial institution in the United States at no cost to you, go to www.irs.gov/payments.

  • Pay by Card. To pay by debit or credit card, go to www.irs.gov/payments. A convenience fee is charged by these service providers.

  • Online Payment Agreement. If you cannot pay in full by the due date of your tax return, you can apply for an online monthly installment agreement at www.irs.gov/payments. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. A user fee is charged.

  • IRS2Go is the mobile application of the IRS; you can access Direct Pay or Pay by Card by downloading the application.

 

Pay By Phone

Paying by phone is another safe and secure method of paying electronically. Use one of the following methods: (1) call one of the debit or credit card service providers or (2) use the Electronic Federal Tax Payment System (EFTPS).

Debit or credit card.

Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.

Link2Gov Corporation
1-888-PAY-1040TM (1-888-729-1040)
www.PAY1040.com

 

WorldPay US, Inc.
1-844-729-8298 (1-844-PAY-TAX-8TM)
www.payUSAtax.com

 

Official Payments
1-888-UPAY-TAXTM (1-888-872-9829)
www.officialpayments.com

 


 

EFTPS.

To use EFTPS, you must be enrolled either online or have an enrollment form mailed to you. To make a payment using EFTPS, call 1-800-555-4477 (English) or 1-800-244-4829 (Español). People who are deaf, or hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-733-4829. For more information about EFTPS, go to www.irs.gov/payments or www.eftps.gov.


 

Mobile Device

To pay through your mobile device, download the IRS2Go application.

Pay By Cash

Cash is a new in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment you must first be registered online at www.officialpayments.com/fed, our Official Payment provider.

Pay By Check or Money Order

Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick and easy electronic payment options might be right for you. If you choose to mail a tax payment, make your check or money order payable to "United States Treasury" for the full amount due. Do not send cash. Do not attach the payment to your return. Write "2016 Form 1040NR-EZ" and your name, address, daytime phone number, and SSN or ITIN on your payment.

To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter "$ XXX–" or "$ XXXxx/100 ").

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You may need to (a) increase the amount of income tax withheld from your pay by filing a new Form W-4 or (b) make estimated tax payments for 2017. See Income Tax Withholding and Estimated Tax Payments for 2017 under Reminders, later.

What if you cannot pay?

If you cannot pay the full amount shown on line 25 when you file, you can ask for:

  • An installment agreement, or

  • An extension of time to pay.

 


 

Installment agreement.

Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by the due date (not counting extensions). You also must pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov and click on Apply for an Online Payment Plan.

Extension of time to pay.

If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127, Application for Extension of Time for Payment of Tax Due to Undue Hardship, on or before the due date (not counting extensions) for filing your return. An extension generally will not be granted for more than 6 months. You will be charged interest on the tax not paid by the due date (not counting extensions) for filing your return. You must pay the tax before the extension runs out. Penalties and interest will be imposed until taxes are paid in full. For the most up-to-date information on Form 1127, go to www.irs.gov/form1127.

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If the due date is April 18, 2017, and you pay after that date, you will be charged interest on the tax not paid by April 15, 2017.

Line 26—Estimated tax penalty.

You may owe this penalty if:

  • Line 25 is at least $1,000 and it is more than 10% of the tax shown on your return, or

  • You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund.

 

The "tax shown on your return" is the amount on your 2016 Form 1040NR-EZ, line 15.

Exception.

You will not owe the penalty if your 2015 tax return was for a tax year of 12 full months and either of the following applies.

  1. You had no tax shown on your 2015 return and you were a U.S. citizen or resident for all of 2015.

  2. Line 21 on your 2016 return is at least 100% of the tax shown on your 2015 return. (But see Caution below.) Your estimated tax payments for 2016 must have been made on time and for the required amount.

 

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If your 2015 AGI was over $150,000 (over $75,000 if you checked filing status box 2 for 2016), item (2) applies only if line 21 on your 2016 tax return is at least 110% of the tax shown on your 2015 return. This rule does not apply to farmers and fishermen.

For most people, the "tax shown on your 2015 return" is the amount on your 2015 Form 1040NR-EZ, line 15.

Figuring the penalty.

If the exception above does not apply and you choose to figure the penalty yourself, see Form 2210 to find out if you owe the penalty. If you do, you can use the form to figure the amount.

Enter the penalty on line 26. Add the penalty to any tax due and enter the total on line 25.

However, if you have an overpayment on line 22, subtract the penalty from the amount you otherwise would enter on line 23a or line 24. Lines 23a, 24, and 26 must equal line 22.

If the penalty is more than the overpayment on line 22, enter -0- on lines 23a and 24. Then subtract line 22 from line 26 and enter the result on line 25.

Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

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Because Form 2210 is complicated, you can leave line 26 blank and the IRS will figure the penalty and send you a bill. We will not charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS cannot figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.


 

Third Party Designee

If you want to allow your preparer, a friend, family member, or any other person you choose to discuss your 2016 tax return with the IRS, check the "Yes" box in the "Third Party Designee" area of your return. Also, enter the designee's name, U.S. phone number, and any five digits the designee chooses as his or her personal identification number (PIN).

If you check the "Yes" box, you are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You also are authorizing the designee to:

  • Give the IRS any information that is missing from your return;

  • Call the IRS for information about the processing of your return or the status of your refund or payment(s);

  • Receive copies of notices or transcripts related to your return, upon request; and

  • Respond to certain IRS notices about math errors, offsets, and return preparation.

 

You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947, Practice Before the IRS and Power of Attorney.

The authorization will automatically end no later than the due date (not counting extensions) for filing your 2017 tax return (see When To File, earlier). If you want to revoke the authorization before it ends, see Pub. 947.

Sign Your Return

Form 1040NR-EZ is not considered a valid return unless you sign it. Be sure to date your return and enter your occupation in the United States. If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848.

You can have an agent in the United States prepare and sign your return if you could not do so for one of the following reasons.

  • You were ill.

  • You were not in the United States at any time during the 60 days before the return was due.

  • Other reasons approved by the IRS, which you explain in writing to:

    Department of the Treasury
    Internal Revenue Service
    Austin, TX 73301-0215
    U.S.A.

     

 

Court-appointed conservator, guardian, or other fiduciary.

If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040NR-EZ, sign your name for the individual and file Form 56.


 

Child's return.

If your child cannot sign his or her return, either parent can sign the child's name in the space provided. Then enter "By (your signature), parent for minor child."


 

Paid preparer must sign your return.

Generally, anyone you pay to prepare your return must sign it and include their preparer tax identification number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.


 

Identity Protection PIN

For 2016, if you received an Identity Protection Personal Identification Number (IP PIN) from the IRS, enter it in the IP PIN spaces provided next to your occupation in the United States. You must correctly enter all six numbers of your IP PIN. If you did not receive an IP PIN, leave these spaces blank.

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New IP PINs are issued every year. Enter the latest IP PIN you received. IP PINs for 2016 tax returns generally were sent in December 2016.

If you need more information or answers to frequently asked questions on how to use the IP PIN, go to
www.irs.gov/Individuals/Understanding‐Your‐CP01A‐Notice. If you received an IP PIN but misplaced it, call 1‐800‐908‐4490.

Instructions for Schedule OI, Other Information

Answer all questions.

Item A

List all countries of which you were a citizen or national during the tax year.

Item B

List the country in which you claimed residence for tax purposes during the tax year.

Item C

If you have ever completed immigration Form I-485 and submitted the form to the U.S. Citizenship and Immigration Services, you have applied to become a green card holder (lawful permanent resident) of the United States.

Item D

If you checked "Yes" for D1 or D2, you may be a U.S. tax expatriate and special rules may apply to you. See Expatriation Tax in chapter 4 of Pub. 519 for more information.

Item E

If you had a visa on the last day of the tax year, enter your visa type. Examples are the following.

  • B-1 Visitor for business.

  • F-1 Students-academic institutions.

  • H-1B Temporary worker with specialty occupation.

  • J-1 Exchange visitor.

 

If you did not have a visa, enter your U.S. immigration status on the last day of the tax year. For example, if you entered under the visa waiver program, enter "VWP" and the name of the Visa Waiver Program Country.

If you were not present in the United States on the last day of the tax year, and you have no U.S. immigration status, enter "Not present in U.S.—No U.S. immigration status."

Item F

If you ever changed your visa type or U.S. immigration status, check the "Yes" box. For example, you entered the United States in 2015 on an F-1 visa as an academic student. On August 20, 2016, you changed to an H-1B visa as a teacher. You will check the "Yes" box and enter on the dotted line "Changed status from F-1 student to H-1B teacher on August 20, 2016."

Item G

Enter the dates you entered and left the United States during 2016 on short business trips or to visit family, go on vacation, or return home briefly.

If you are a resident of Canada or Mexico and commute to work in the United States on more than 75% of the workdays during your working period, you are a regular commuter and do not need to enter the dates you entered and left the United States during the year. Commute means to travel to work and return to your residence within a 24-hour period. Check the appropriate box for Canada or Mexico and skip to item H. See Days of Presence in the United States in chapter 1 of Pub. 519.

If you were in the United States on January 1, enter 1/1 as the first date you entered the United States. If you were in the United States on December 31, do not enter a final date departed.

Item H

Review your entry and passport stamps or other records to count the number of days you were actually present in the United States during the years listed. A day of presence is any day that you are physically present in the United States at any time during the 24-hour period beginning at 12:01 a.m. For the list of exceptions to the days you must count as actually present in the United States, see Days of Presence in the United States in chapter 1 of Pub. 519. If you were not in the United States on any day of the tax year, enter -0-.

Item I

If you filed a U.S. income tax return for a prior year, enter the latest year for which you filed a return and the form number you filed.

Item J

Line 1.

If you are a resident of a treaty country (that is, you qualify as a resident of that country within the meaning of the tax treaty between the United States and that country), you must know the terms of the tax treaty between the United States and that country to properly complete item J. You can download the complete text of most U.S. tax treaties at IRS.gov. Enter "tax treaties" in the search box. Technical explanations for many of those treaties are also available at that site. Also, see Pub. 901 for a quick reference guide to the provisions of U.S. tax treaties.

If you are claiming exemption from income tax under a U.S. income tax treaty with a foreign country on Form 1040NR-EZ, you must provide all the information requested in item J.


 

Column (a), Country.

Enter the treaty country that qualifies you for treaty benefits.

Column (b), Tax treaty article.

Enter the number of the treaty article that exempts the income from U.S. tax.

Column (c), Number of months claimed in prior tax years.

Enter the number of months in prior tax years for which you claimed an exemption from U.S. tax based on the specified treaty article.

Column (d), Amount of exempt income in current tax year.

Enter the amount of income in the current tax year that is exempt from U.S. tax based on the specified treaty article.

Line (e), Total.

Add the amounts in column (d). Enter the total on line 1e and on page 1, line 6. Do not include this amount in the amounts entered on Form 1040NR-EZ, page 1, line 3 or 5.

If required, attach Form 8833. See Treaty-based return position disclosure, later.

Line 2.

Check "Yes" if you were subject to tax in a foreign country on any of the income reported on line 1, column (d).


 

Example.

Sara is a citizen of Italy and was a resident there until September 2015, when she moved to the United States to accept a position as a high school teacher at an accredited public high school. Sara came to the United States on a J-1 visa (Exchange visitor) and signed a contract to teach for 2 years at this U.S. school. She began teaching in September 2015 and plans to continue teaching through May 2017. Sara's salary per school year is $40,000. She plans to return to Italy in June 2017 and resume her Italian residence. For calendar year 2016, Sara earned $40,000 from her teaching position. She completes the table in item J on her 2016 tax return as shown in Example. Item J—Income Exempt From Tax by Treaty.

Example. Item J—Income Exempt From Tax by Treaty

(a) Country (b) Tax treaty article (c) Number of months claimed in prior tax years (d) Amount of exempt income in current tax year
Italy 20 4 $40,000
       
       
       
(e) Total. Enter this amount on Form 1040NR-EZ, line 6. Do not enter it on line 3 or line 5 $40,000

Line 3.

Check "Yes" if you are claiming tax treaty benefits pursuant to a Competent Authority determination allowing you to do so. You must attach to your tax return a copy of the Competent Authority determination letter.


 

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If you are claiming tax treaty benefits and you failed to submit adequate documentation to a withholding agent, you must attach to your tax return all information that otherwise would have been required on the withholding tax document (for example, all information required on Form W-8BEN or Form 8233).

Treaty-based return position disclosure.

If you take the position that a treaty of the United States overrides or modifies any provision of the Internal Revenue Code and that position reduces (or potentially reduces) your tax, you must report certain information on Form 8833 and attach it to Form 1040NR-EZ.


 

If you fail to report the required information, you will be charged a penalty of $1,000 for each failure, unless you show that such failure is due to reasonable cause and not willful neglect. For more details, see Form 8833 and its instructions.

Exceptions.

You do not have to file Form 8833 for any of the following.

  1. You claim a treaty reduces the withholding tax on interest, dividends, rents, royalties, or other fixed or determinable annual or periodical income ordinarily subject to the 30% rate.

  2. You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants.

  3. You claim an International Social Security Agreement or a Diplomatic or Consular Agreement reduces or modifies the taxation of income.

  4. You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return.

  5. The payments or items of income that otherwise are required to be disclosed total no more than $10,000.

 

Reminders

Return Checklist

This checklist can help you file a correct return. Mistakes can delay your refund or result in notices being sent to you.

Did you:

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Enter your name and address in the correct order in the spaces provided on Form 1040NR-EZ?
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Enter the correct SSN or ITIN in the space provided on Form 1040NR-EZ? Check that your name and SSN or ITIN agree with your social security card or the IRS notice assigning your ITIN.
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Use the amount from line 14 (Taxable income), and the proper filing status, to find your tax in the Tax Table? Be sure you entered the correct tax on line 15.
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Check your math, especially when figuring your taxable income, federal income tax withheld, total payments, and refund or amount you owe?
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Enter the correct amounts for line 11 (Itemized deductions) and line 13 (Exemption)?
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Sign and date Form 1040NR-EZ and enter your occupation in the United States?
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Include your apartment number in your address if you live in an apartment?
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Attach your Form(s) W-2, 1042-S, and 1099-R to the front of the return? Attach Form(s) 1099-R only if federal income tax was withheld.
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Include all the required information on your payment if you owe tax and are paying by check or money order? See the instructions for line 25, earlier, for details.
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File only one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed? Filing more than one original return for the same year or sending in more than one copy of the same return (unless we ask you to do so) could delay your refund.

 

Refund Information

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To check the status of your refund, go to Where's My Refund at IRS.gov/refunds, or use the free IRS2Go app, 24 hours a day, 7 days a week. Information about your return will generally be available within 4 weeks after you mail your return.

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To use Where's My Refund? have a copy of your tax return handy. You will need to enter the following information from your return:

  • Your SSN or ITIN,

  • Your filing status, and

  • The exact whole dollar amount of your expected refund.

Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.

Refund of tax withheld on a Form 1042-S.

If you request a refund of tax withheld on a Form 1042-S, we may need additional time to process the refund. Allow up to 6 months for these refunds to be issued.


 

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Updates to refund status are made once a day—usually at night.

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If you do not have Internet access and you are in the United States, you can call 1-800-829-1954 24 hours a day, 7 days a week, for automated refund information.

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Our live phone and walk-in assistors can research the status of your refund only if it's been more than 6 weeks since you mailed your paper return.

Do not send in a copy of your return unless asked to do so.

To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions).

Where’s My Refund? does not track refunds that are claimed on an amended tax return.

Refund information also is available in Spanish at www.irs.gov/espanol and the phone number listed earlier.

Income Tax Withholding and Estimated Tax Payments for 2017

If the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2017 pay. For details on how to complete Form W-4, see the Instructions for Form 8233 and Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens.

If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. In general, you do not have to make estimated tax payments if you expect that your 2017 Form 1040NR-EZ will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2017 is $1,000 or more, see Form 1040-ES (NR). It has a worksheet you can use to see if you have to make estimated tax payments. However, if you expect to be a resident of Puerto Rico during all of 2017 and you must pay estimated tax, use Form 1040-ES. For more information, see Pub. 505, Tax Withholding and Estimated Tax, and Pub. 519.

How Do You Get a Copy of Your Tax Return Information?

Tax return transcripts are free and generally are used to validate income and tax filing status for mortgage applications, student and small business loan applications, and during tax preparation. To get a free transcript:

  • Visit www.irs.gov/Individuals/Get-Transcript;

  • Use Form 4506-T or 4506T-EZ;

  • If you are in the United States, call 1-800-908-9946; or

  • If you are outside the United States, call 267-941-1000 (English-speaking only). This number is not toll free.

 

If you need a copy of your actual tax return, use Form 4506. There is a fee for each return requested. See Form 4506 for the current fee. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived.

How Do You Amend Your Tax Return?

File Form 1040X to change a return you already filed. Also, use Form 1040X if you filed Form 1040NR-EZ and you should have filed Form 1040, 1040A, or 1040EZ, or vice versa. Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. You may have more time to file Form 1040X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 519 and Pub. 556, Examination of Returns, Appeal Rights, and Claims for Refund, for details.

Use the Where's-My-Amended-Return application on IRS.gov to track the status of your amended return. It can take up to 3 weeks from the date you mailed it to show up in our system.

Past Due Returns

If you or someone you know needs to file past due tax returns, see Tax Topic 153 at www.irs.gov/taxtopics or go to www.irs.gov/individuals for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040NR-EZ instructions. For example, if you are filing a 2013 return in 2017, use the address in Where To File, earlier. However, if you got an IRS notice, mail the return to the address in the notice.

Interest and Penalties

You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due.

If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040NR-EZ, page 1. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 25.

Interest.

We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We also will charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).


 

Penalty for late filing.

If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $205 or the amount of any tax you owe, whichever is smaller.


 

Penalty for late payment of tax.

If you pay your taxes late, the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments.


 

Penalty for frivolous return.

In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, available at
www.irs.gov/irb/2010-17_IRB/ar13.html.


 

Other penalties.

Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 519 for details on some of these penalties.


 

How Long Should Records Be Kept?

Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2, 1042-S, and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see chapter 1 of Pub. 17.

Secure Your Tax Records From Identity Theft

Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), individual taxpayer identification number (ITIN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:

  • Protect your SSN or ITIN,

  • Ensure your employer is protecting your SSN or ITIN, and

  • Be careful when choosing a tax preparer.

 

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. For more information, see Pub. 5027, Identity Theft Information for Taxpayers.

If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit www.irs.gov/identitytheft to learn what steps to take.

Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 1-877-777-4778. People who are deaf or hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. People who are deaf or hard of hearing, or have a speech disability can also contact the IRS through relay services such as the Federal Relay Service available at www.gsa.gov/fedrelay.

Protect yourself from suspicious emails or phishing schemes.

Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is the act of sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.


 

The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. You also may report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484. People who are deaf or hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-877-8339. You can forward suspicious emails to the Federal Trade Commission at spam@uce.gov or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338). People who are deaf or hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-866-653-4261.

Visit IRS.gov and enter "identity theft" in the search box to learn more about identity theft and how to reduce your risk.

 

Taxpayer Bill of Rights
 
All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights, which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following ten broad categories, making them easier to understand. Explore your rights and our obligations to protect them.
 

The right to be informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

The right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.

The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.

The right to challenge the IRS’s position and be heard. Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.

The right to appeal an IRS decision in an independent forum. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court.

The right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit.

The right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process hearing.

The right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.

The right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.

The right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

Learn more at www.irs.gov/taxpayerrights.

 

How To Get Tax Help

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.

Preparing and filing your tax return.

Find free options to prepare and file your return on IRS.gov or in your local community if you qualify.

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities, the elderly, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.

You can go to IRS.gov and click on the Filing tab to see your options for preparing and filing your return which include the following.

 

  • VITA. Go to IRS.gov/vita, download the free IRS2Go app, or call 1-800-906-9887 to find the nearest VITA location for free tax preparation.

  • TCE. Go to IRS.gov/tce, download the free IRS2Go app, or call 1-888-227-7669 to find the nearest TCE location for free tax preparation.

 


 

This is an Image: compute.gif

 

Getting answers to your tax law questions. On IRS.gov get answers to your tax questions anytime, anywhere.

  • Go to IRS.gov/help or IRS.gov/letushelp pages for a variety of tools that will help you get answers to some of the most common tax questions.

  • Go to IRS.gov/ita for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.

 

Getting tax forms and publications.

Go to IRS.gov/forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 instructions) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/orderforms to place an order and have forms mailed to you within 10 business days.


 

Using direct deposit.

Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS issues more than 90% of refunds in less than 21 days.


 

Getting a transcript or copy of a return.

The quickest way to get a copy of your tax transcript is to go to IRS.gov/transcripts. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you prefer, you can:

  • Order your transcript by calling 1-800-908-9946.

  • Mail Form 4506-T or Form 4506T-EZ (both available on IRS.gov).

 


 

Using online tools to help prepare your return.

Go to IRS.gov/tools for the following.

 


 

Resolving tax-related identity theft issues.

 

  • The IRS doesn’t initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

  • Go to IRS.gov/idprotection for information and videos.

  • If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/id to learn what steps you should take.

 


 

Checking on the status of your refund.

 

  • Go to IRS.gov/refunds.

  • Download the official IRS2Go app to your mobile device to check your refund status.

  • Call the automated refund hotline at 1-800-829-1954.

 


 

Making a tax payment.

The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/payments to make a payment using any of the following options.

  • IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

  • Debit or credit card: Choose an approved payment processor to pay online, by phone, and by mobile device.

  • Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.

  • Check or money order: Mail your payment to the address listed on the notice or instructions.

  • Cash: If cash is your only option, you may be able to pay your taxes at a participating retail store.

 


 

What if I can’t pay now?

Go to IRS.gov/payments for more information about your options.

  • Apply for an online payment agreement (IRS.gov/opa) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

  • Use the Offer in Compromise Pre-Qualifier (IRS.gov/oic) to see if you can settle your tax debt for less than the full amount you owe.

 


 

Checking the status of an amended return.

Go to IRS.gov and click on Where’s My Amended Return? (IRS.gov/wmar) under the "Tools" bar to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it to show up in our system and processing it can take up to 16 weeks.


 

Understanding an IRS notice or letter.

Go to IRS.gov/notices to find additional information about responding to an IRS notice or letter.


 

Contacting your local IRS office.

Keep in mind, many questions can be resolved on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/letushelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance that you can get the service you need without waiting. Before you visit, go to IRS.gov/taclocator to find the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on "Local Offices."


 

Watching IRS videos.

The IRS Video portal (IRSvideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.


 

Getting tax information in other languages.

For taxpayers whose native language isn’t English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.

 

The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.


 

Taxpayer assistance outside the United States.

If you are outside the United States and have tax questions:

  • Go to IRS.gov and type "nonresident alien" in the search box, or

  • Call 267-941-1000 (English-speaking only). This number is not toll free.

 


 

Death of a Taxpayer

If a taxpayer died before filing a return for 2016, the taxpayer's personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter "Deceased," the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return.

The personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's SSN or ITIN should not be used for tax years after the year of death, except for estate tax return purposes.

Claiming a refund for a deceased taxpayer.

If you are a court-appointed representative, file Form 1040NR-EZ for the decedent and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund, including the deceased taxpayer's spouse, must file the return and attach Form 1310.

For more details, see Tax Topic 356 at www.irs.gov/taxtopics or Pub. 559, Survivors, Executors, and Administrators.


 

How Do You Make a Gift To Reduce Debt Held By the Public?

If you wish to do so, make a check payable to "Bureau of the Fiscal Service." You can send it to:

Bureau of the Fiscal Service
Department G, P.O. Box 2188
Parkersburg, WV 26106-2188
U.S.A.

Or you can enclose the check with your income tax return when you file. In the memo section of the check, make a note that it is a gift to reduce the debt held by the public. Do not add your gift to any tax you may owe. See the instructions for line 25, earlier, for details on how to pay any tax you owe.

Go to www.treasurydirect.gov and click on "How To Make a Contribution to Reduce the Debt" for information on how to make this type of gift online.

This is an Image: taxtip.gif

 

You may be able to deduct this gift on your 2017 tax return as a charitable contribution. But you must file Form 1040NR to do so.

Disclosure, Privacy Act, and Paperwork Reduction Act Notice

We ask for the information on this form to carry out U.S. Internal Revenue laws. Sections 6001, 6011, 6012(a) and their regulations require that you give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Section 6109 requires you to provide your identifying number. If you do not file a return, do not provide requested information, or provide fraudulent information, you may be subject to penalties and criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments. This could make the tax higher or delay any refund. Interest may also be charged.

This notice applies to all papers you file with us and to any questions we need to ask to complete, correct, or process your return, or to figure and collect your tax, interest, or penalties.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the IRS to disclose or give the information to others. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may disclose this information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information to determine the amount of or to collect the tax you owe. We may disclose this information to the Comptroller General of the United States to permit review of the IRS. We may disclose this information to Committees of Congress; federal, state, and local child support agencies; and to other federal agencies for purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

Keep this notice with your records. It may help you if we ask for other information. If you have any questions about the rules for filing and giving information, call or visit any IRS office.

We welcome comments on forms.

If you have suggestions for making this form simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/formspubs. Click on "More Information," and then on "Give us feedback." Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send your return to this address. Instead, see Where To File, earlier.

Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.


 

Estimates of taxpayer burden.

The table below shows burden estimates as of November 2016, for taxpayers filing a 2016 Form 1040NR-EZ tax return.

 

 

  Average Time Burden (Hours) Average Cost*
1040NR-EZ 7 $70

 

* Dollars rounded to the nearest $10.

 

Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. The estimated average time burden for all taxpayers filing a Form 1040NR-EZ is 7 hours, with an average cost of $70 per return. This average includes all related forms and schedules, across all preparation methods and taxpayer activities. There may be significant variation in taxpayer activity within this estimate.

Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. Tax preparation fees vary widely depending on the tax situation of the taxpayer, the type of professional preparer, and the geographic area.

If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We welcome comments on forms, earlier.

 

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What Can the Taxpayer Advocate Service Do For You?
We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
  • Your problem is causing financial difficulty for you, your family, or your business,

  • You face (or your business is facing) an immediate threat of adverse action, or

  • You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.



How Can You Reach Us?
We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at taxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778.

How Can You Learn About Your Taxpayer Rights?
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How Else Does the Taxpayer Advocate Service Help Taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/sams.
 

 

Low Income Taxpayer Clinics
Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. To find a clinic near you, visit IRS.gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List.
 

 

Suggestions for Improving the IRS

Taxpayer Advocacy Panel
Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).
 

 

The IRS Mission
Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

 


 

Instructions for Form 1040NR-EZ - Additional Material

Tax Table

2016
Tax Table
Example. Mr. Brown is single. His taxable income on line 14 of Form 1040NR-EZ is $23,250. First, he finds the $23,250 – 23,300 income line. Next, he finds the "Single" column and reads down the column. The amount shown where the income line and filing status column meet is $3,028. This is the tax amount he should enter on line 15 of Form 1040NR-EZ.
This is an Image: 21718p90.gif
 

Tax Table Example

Please click here for the text description of the image.

If Form
1040NR-EZ,
line 14, is—
And you are—
At
least
But
less
than
Single Married filing sepa-
rately
  Your tax is—
0 5 0 0
5 15 1 1
15 25 2 2
25 50 4 4
50 75 6 6
75 100 9 9
100 125 11 11
125 150 14 14
150 175 16 16
175 200 19 19
200 225 21 21
225 250 24 24
250 275 26 26
275 300 29 29
300 325 31 31
325 350 34 34
350 375 36 36
375 400 39 39
400 425 41 41
425 450 44 44
450 475 46 46
475 500 49 49
500 525 51 51
525 550 54 54
550 575 56 56
575 600 59 59
600 625 61 61
625 650 64 64
650 675 66 66
675 700 69 69
700 725 71 71
725 750 74 74
750 775 76 76
775 800 79 79
800 825 81 81
825 850 84 84
850 875 86 86
875 900 89 89
900 925 91 91
925 950 94 94
950 975 96 96
975 1,000 99 99
1,000
1,000 1,025 101 101
1,025 1,050 104 104
1,050 1,075 106 106
1,075 1,100 109 109
1,100 1,125 111 111
1,125 1,150 114 114
1,150 1,175 116 116
1,175 1,200 119 119
1,200 1,225 121 121
1,225 1,250 124 124
1,250 1,275 126 126
1,275 1,300 129 129
1,300 1,325 131 131
1,325 1,350 134 134
1,350 1,375 136 136
1,375 1,400 139 139
1,400 1,425 141 141
1,425 1,450 144 144
1,450 1,475 146 146
1,475 1,500 149 149
1,500 1,525 151 151
1,525 1,550 154 154
1,550 1,575 156 156
1,575 1,600 159 159
1,600 1,625 161 161
1,625 1,650 164 164
1,650 1,675 166 166
1,675 1,700 169 169
1,700 1,725 171 171
1,725 1,750 174 174
1,750 1,775 176 176
1,775 1,800 179 179
1,800 1,825 181 181
1,825 1,850 184 184
1,850 1,875 186 186
1,875 1,900 189 189
1,900 1,925 191 191
1,925 1,950 194 194
1,950 1,975 196 196
1,975 2,000 199 199
2,000
2,000 2,025 201 201
2,025 2,050 204 204
2,050 2,075 206 206
2,075 2,100 209 209
2,100 2,125 211 211
2,125 2,150 214 214
2,150 2,175 216 216
2,175 2,200 219 219
2,200 2,225 221 221
2,225 2,250 224 224
2,250 2,275 226 226
2,275 2,300 229 229
2,300 2,325 231 231
2,325 2,350 234 234
2,350 2,375 236 236
2,375 2,400 239 239
2,400 2,425 241 241
2,425 2,450 244 244
2,450 2,475 246 246
2,475 2,500 249 249
2,500 2,525 251 251
2,525 2,550 254 254
2,550 2,575 256 256
2,575 2,600 259 259
2,600 2,625 261 261
2,625 2,650 264 264
2,650 2,675 266 266
2,675 2,700 269 269
2,700 2,725 271 271
2,725 2,750 274 274
2,750 2,775 276 276
2,775 2,800 279 279
2,800 2,825 281 281
2,825 2,850 284 284
2,850 2,875 286 286
2,875 2,900 289 289
2,900 2,925 291 291
2,925 2,950 294 294
2,950 2,975 296 296
2,975 3,000 299 299
3,000
3,000 3,050 303 303
3,050 3,100 308 308
3,100 3,150 313 313
3,150 3,200 318 318
3,200 3,250 323 323
3,250 3,300 328 328
3,300 3,350 333 333
3,350 3,400 338 338
3,400 3,450 343 343
3,450 3,500 348 348
3,500 3,550 353 353
3,550 3,600 358 358
3,600 3,650 363 363
3,650 3,700 368 368
3,700 3,750 373 373
3,750 3,800 378 378
3,800 3,850 383 383
3,850 3,900 388 388
3,900 3,950 393 393
3,950 4,000 398 398
4,000
4,000 4,050 403 403
4,050 4,100 408 408
4,100 4,150 413 413
4,150 4,200 418 418
4,200 4,250 423 423
4,250 4,300 428 428
4,300 4,350 433 433
4,350 4,400 438 438
4,400 4,450 443 443
4,450 4,500 448 448
4,500 4,550 453 453
4,550 4,600 458 458
4,600 4,650 463 463
4,650 4,700 468 468
4,700 4,750 473 473
4,750 4,800 478 478
4,800 4,850 483 483
4,850 4,900 488 488
4,900 4,950 493 493
4,950 5,000 498 498
5,000
5,000 5,050 503 503
5,050 5,100 508 508
5,100 5,150 513 513
5,150 5,200 518 518
5,200 5,250 523 523
5,250 5,300 528 528
5,300 5,350 533 533
5,350 5,400 538 538
5,400 5,450 543 543
5,450 5,500 548 548
5,500 5,550 553 553
5,550 5,600 558 558
5,600 5,650 563 563
5,650 5,700 568 568
5,700 5,750 573 573
5,750 5,800 578 578
5,800 5,850 583 583
5,850 5,900 588 588
5,900 5,950 593 593
5,950 6,000 598 598
6,000
6,000 6,050 603 603
6,050 6,100 608 608
6,100 6,150 613 613
6,150 6,200 618 618
6,200 6,250 623 623
6,250 6,300 628 628
6,300 6,350 633 633
6,350 6,400 638 638
6,400 6,450 643 643
6,450 6,500 648 648
6,500 6,550 653 653
6,550 6,600 658 658
6,600 6,650 663 663
6,650 6,700 668 668
6,700 6,750 673 673
6,750 6,800 678 678
6,800 6,850 683 683
6,850 6,900 688 688
6,900 6,950 693 693
6,950 7,000 698 698
7,000
7,000 7,050 703 703
7,050 7,100 708 708
7,100 7,150 713 713
7,150 7,200 718 718
7,200 7,250 723 723
7,250 7,300 728 728
7,300 7,350 733 733
7,350 7,400 738 738
7,400 7,450 743 743
7,450 7,500 748 748
7,500 7,550 753 753
7,550 7,600 758 758
7,600 7,650 763 763
7,650 7,700 768 768
7,700 7,750 773 773
7,750 7,800 778 778
7,800 7,850 783 783
7,850 7,900 788 788
7,900 7,950 793 793
7,950 8,000 798 798
8,000
8,000 8,050 803 803
8,050 8,100 808 808
8,100 8,150 813 813
8,150 8,200 818 818
8,200 8,250 823 823
8,250 8,300 828 828
8,300 8,350 833 833
8,350 8,400 838 838
8,400 8,450 843 843
8,450 8,500 848 848
8,500 8,550 853 853
8,550 8,600 858 858
8,600 8,650 863 863
8,650 8,700 868 868
8,700 8,750 873 873
8,750 8,800 878 878
8,800 8,850 883 883
8,850 8,900 888 888
8,900 8,950 893 893
8,950 9,000 898 898
9,000
9,000 9,050 903 903
9,050 9,100 908 908
9,100 9,150 913 913
9,150 9,200 918 918
9,200 9,250 923 923
9,250 9,300 928 928
9,300 9,350 935 935
9,350 9,400 943 943
9,400 9,450 950 950
9,450 9,500 958 958
9,500 9,550 965 965
9,550 9,600 973 973
9,600 9,650 980 980
9,650 9,700 988 988
9,700 9,750 995 995
9,750 9,800 1,003 1,003
9,800 9,850 1,010 1,010
9,850 9,900 1,018 1,018
9,900 9,950 1,025 1,025
9,950 10,000 1,033 1,033
10,000
10,000 10,050 1,040 1,040
10,050 10,100 1,048 1,048
10,100 10,150 1,055 1,055
10,150 10,200 1,063 1,063
10,200 10,250 1,070 1,070
10,250 10,300 1,078 1,078
10,300 10,350 1,085 1,085
10,350 10,400 1,093 1,093
10,400 10,450 1,100 1,100
10,450 10,500 1,108 1,108
10,500 10,550 1,115 1,115
10,550 10,600 1,123 1,123
10,600 10,650 1,130 1,130
10,650 10,700 1,138 1,138
10,700 10,750 1,145 1,145
10,750 10,800 1,153 1,153
10,800 10,850 1,160 1,160
10,850 10,900 1,168 1,168
10,900 10,950 1,175 1,175
10,950 11,000 1,183 1,183
11,000
11,000 11,050 1,190 1,190
11,050 11,100 1,198 1,198
11,100 11,150 1,205 1,205
11,150 11,200 1,213 1,213
11,200 11,250 1,220 1,220
11,250 11,300 1,228 1,228
11,300 11,350 1,235 1,235
11,350 11,400 1,243 1,243
11,400 11,450 1,250 1,250
11,450 11,500 1,258 1,258
11,500 11,550 1,265 1,265
11,550 11,600 1,273 1,273
11,600 11,650 1,280 1,280
11,650 11,700 1,288 1,288
11,700 11,750 1,295 1,295
11,750 11,800 1,303 1,303
11,800 11,850 1,310 1,310
11,850 11,900 1,318 1,318
11,900 11,950 1,325 1,325
11,950 12,000 1,333 1,333
12,000
12,000 12,050 1,340 1,340
12,050 12,100 1,348 1,348
12,100 12,150 1,355 1,355
12,150 12,200 1,363 1,363
12,200 12,250 1,370 1,370
12,250 12,300 1,378 1,378
12,300 12,350 1,385 1,385
12,350 12,400 1,393 1,393
12,400 12,450 1,400 1,400
12,450 12,500 1,408 1,408
12,500 12,550 1,415 1,415
12,550 12,600 1,423 1,423
12,600 12,650 1,430 1,430
12,650 12,700 1,438 1,438
12,700 12,750 1,445 1,445
12,750 12,800 1,453 1,453
12,800 12,850 1,460 1,460
12,850 12,900 1,468 1,468
12,900 12,950 1,475 1,475
12,950 13,000 1,483 1,483
13,000
13,000 13,050 1,490 1,490
13,050 13,100 1,498 1,498
13,100 13,150 1,505 1,505
13,150 13,200 1,513 1,513
13,200 13,250 1,520 1,520
13,250 13,300 1,528 1,528
13,300 13,350 1,535 1,535
13,350 13,400 1,543 1,543
13,400 13,450 1,550 1,550
13,450 13,500 1,558 1,558
13,500 13,550 1,565 1,565
13,550 13,600 1,573 1,573
13,600 13,650 1,580 1,580
13,650 13,700 1,588 1,588
13,700 13,750 1,595 1,595
13,750 13,800 1,603 1,603
13,800 13,850 1,610 1,610
13,850 13,900 1,618 1,618
13,900 13,950 1,625 1,625
13,950 14,000 1,633 1,633
14,000
14,000 14,050 1,640 1,640
14,050 14,100 1,648 1,648
14,100 14,150 1,655 1,655
14,150 14,200 1,663 1,663
14,200 14,250 1,670 1,670
14,250 14,300 1,678 1,678
14,300 14,350 1,685 1,685
14,350 14,400 1,693 1,693
14,400 14,450 1,700 1,700
14,450 14,500 1,708 1,708
14,500 14,550 1,715 1,715
14,550 14,600 1,723 1,723
14,600 14,650 1,730 1,730
14,650 14,700 1,738 1,738
14,700 14,750 1,745 1,745
14,750 14,800 1,753 1,753
14,800 14,850 1,760 1,760
14,850 14,900 1,768 1,768
14,900 14,950 1,775 1,775
14,950 15,000 1,783 1,783
15,000
15,000 15,050 1,790 1,790
15,050 15,100 1,798 1,798
15,100 15,150 1,805 1,805
15,150 15,200 1,813 1,813
15,200 15,250 1,820 1,820
15,250 15,300 1,828 1,828
15,300 15,350 1,835 1,835
15,350 15,400 1,843 1,843
15,400 15,450 1,850 1,850
15,450 15,500 1,858 1,858
15,500 15,550 1,865 1,865
15,550 15,600 1,873 1,873
15,600 15,650 1,880 1,880
15,650 15,700 1,888 1,888
15,700 15,750 1,895 1,895
15,750 15,800 1,903 1,903
15,800 15,850 1,910 1,910
15,850 15,900 1,918 1,918
15,900 15,950 1,925 1,925
15,950 16,000 1,933 1,933
16,000
16,000 16,050 1,940 1,940
16,050 16,100 1,948 1,948
16,100 16,150 1,955 1,955
16,150 16,200 1,963 1,963
16,200 16,250 1,970 1,970
16,250 16,300 1,978 1,978
16,300 16,350 1,985 1,985
16,350 16,400 1,993 1,993
16,400 16,450 2,000 2,000
16,450 16,500 2,008 2,008
16,500 16,550 2,015 2,015
16,550 16,600 2,023 2,023
16,600 16,650 2,030 2,030
16,650 16,700 2,038 2,038
16,700 16,750 2,045 2,045
16,750 16,800 2,053 2,053
16,800 16,850 2,060 2,060
16,850 16,900 2,068 2,068
16,900 16,950 2,075 2,075
16,950 17,000 2,083 2,083
17,000
17,000 17,050 2,090 2,090
17,050 17,100 2,098 2,098
17,100 17,150 2,105 2,105
17,150 17,200 2,113 2,113
17,200 17,250 2,120 2,120
17,250 17,300 2,128 2,128
17,300 17,350 2,135 2,135
17,350 17,400 2,143 2,143
17,400 17,450 2,150 2,150
17,450 17,500 2,158 2,158
17,500 17,550 2,165 2,165
17,550 17,600 2,173 2,173
17,600 17,650 2,180 2,180
17,650 17,700 2,188 2,188
17,700 17,750 2,195 2,195
17,750 17,800 2,203 2,203
17,800 17,850 2,210 2,210
17,850 17,900 2,218 2,218
17,900 17,950 2,225 2,225
17,950 18,000 2,233 2,233
18,000
18,000 18,050 2,240 2,240
18,050 18,100 2,248 2,248
18,100 18,150 2,255 2,255
18,150 18,200 2,263 2,263
18,200 18,250 2,270 2,270
18,250 18,300 2,278 2,278
18,300 18,350 2,285 2,285
18,350 18,400 2,293 2,293
18,400 18,450 2,300 2,300
18,450 18,500 2,308 2,308
18,500 18,550 2,315 2,315
18,550 18,600 2,323 2,323
18,600 18,650 2,330 2,330
18,650 18,700 2,338 2,338
18,700 18,750 2,345 2,345
18,750 18,800 2,353 2,353
18,800 18,850 2,360 2,360
18,850 18,900 2,368 2,368
18,900 18,950 2,375 2,375
18,950 19,000 2,383 2,383
19,000
19,000 19,050 2,390 2,390
19,050 19,100 2,398 2,398
19,100 19,150 2,405 2,405
19,150 19,200 2,413 2,413
19,200 19,250 2,420 2,420
19,250 19,300 2,428 2,428
19,300 19,350 2,435 2,435
19,350 19,400 2,443 2,443
19,400 19,450 2,450 2,450
19,450 19,500 2,458 2,458
19,500 19,550 2,465 2,465
19,550 19,600 2,473 2,473
19,600 19,650 2,480 2,480
19,650 19,700 2,488 2,488
19,700 19,750 2,495 2,495
19,750 19,800 2,503 2,503
19,800 19,850 2,510 2,510
19,850 19,900 2,518 2,518
19,900 19,950 2,525 2,525
19,950 20,000 2,533 2,533
20,000
20,000 20,050 2,540 2,540
20,050 20,100 2,548 2,548
20,100 20,150 2,555 2,555
20,150 20,200 2,563 2,563
20,200 20,250 2,570 2,570
20,250 20,300 2,578 2,578
20,300 20,350 2,585 2,585
20,350 20,400 2,593 2,593
20,400 20,450 2,600 2,600
20,450 20,500 2,608 2,608
20,500 20,550 2,615 2,615
20,550 20,600 2,623 2,623
20,600 20,650 2,630 2,630
20,650 20,700 2,638 2,638
20,700 20,750 2,645 2,645
20,750 20,800 2,653 2,653
20,800 20,850 2,660 2,660
20,850 20,900 2,668 2,668
20,900 20,950 2,675 2,675
20,950 21,000 2,683 2,683
21,000
21,000 21,050 2,690 2,690
21,050 21,100 2,698 2,698
21,100 21,150 2,705 2,705
21,150 21,200 2,713 2,713
21,200 21,250 2,720 2,720
21,250 21,300 2,728 2,728
21,300 21,350 2,735 2,735
21,350 21,400 2,743 2,743
21,400 21,450 2,750 2,750
21,450 21,500 2,758 2,758
21,500 21,550 2,765 2,765
21,550 21,600 2,773 2,773
21,600 21,650 2,780 2,780
21,650 21,700 2,788 2,788
21,700 21,750 2,795 2,795
21,750 21,800 2,803 2,803
21,800 21,850 2,810 2,810
21,850 21,900 2,818 2,818
21,900 21,950 2,825 2,825
21,950 22,000 2,833 2,833
22,000
22,000 22,050 2,840 2,840
22,050 22,100 2,848 2,848
22,100 22,150 2,855 2,855
22,150 22,200 2,863 2,863
22,200 22,250 2,870 2,870
22,250 22,300 2,878 2,878
22,300 22,350 2,885 2,885
22,350 22,400 2,893 2,893
22,400 22,450 2,900 2,900
22,450 22,500 2,908 2,908
22,500 22,550 2,915 2,915
22,550 22,600 2,923 2,923
22,600 22,650 2,930 2,930
22,650 22,700 2,938 2,938
22,700 22,750 2,945 2,945
22,750 22,800 2,953 2,953
22,800 22,850 2,960 2,960
22,850 22,900 2,968 2,968
22,900 22,950 2,975 2,975
22,950 23,000 2,983 2,983
23,000
23,000 23,050 2,990 2,990
23,050 23,100 2,998 2,998
23,100 23,150 3,005 3,005
23,150 23,200 3,013 3,013
23,200 23,250 3,020 3,020
23,250 23,300 3,028 3,028
23,300 23,350 3,035 3,035
23,350 23,400 3,043 3,043
23,400 23,450 3,050 3,050
23,450 23,500 3,058 3,058
23,500 23,550 3,065 3,065
23,550 23,600 3,073 3,073
23,600 23,650 3,080 3,080
23,650 23,700 3,088 3,088
23,700 23,750 3,095 3,095
23,750 23,800 3,103 3,103
23,800 23,850 3,110 3,110
23,850 23,900 3,118 3,118
23,900 23,950 3,125 3,125
23,950 24,000 3,133 3,133
24,000
24,000 24,050 3,140 3,140
24,050 24,100 3,148 3,148
24,100 24,150 3,155 3,155
24,150 24,200 3,163 3,163
24,200 24,250 3,170 3,170
24,250 24,300 3,178 3,178
24,300 24,350 3,185 3,185
24,350 24,400 3,193 3,193
24,400 24,450 3,200 3,200
24,450 24,500 3,208 3,208
24,500 24,550 3,215 3,215
24,550 24,600 3,223 3,223
24,600 24,650 3,230 3,230
24,650 24,700 3,238 3,238
24,700 24,750 3,245 3,245
24,750 24,800 3,253 3,253
24,800 24,850 3,260 3,260
24,850 24,900 3,268 3,268
24,900 24,950 3,275 3,275
24,950 25,000 3,283 3,283
25,000
25,000 25,050 3,290 3,290
25,050 25,100 3,298 3,298
25,100 25,150 3,305 3,305
25,150 25,200 3,313 3,313
25,200 25,250 3,320 3,320
25,250 25,300 3,328 3,328
25,300 25,350 3,335 3,335
25,350 25,400 3,343 3,343
25,400 25,450 3,350 3,350
25,450 25,500 3,358 3,358
25,500 25,550 3,365 3,365
25,550 25,600 3,373 3,373
25,600 25,650 3,380 3,380
25,650 25,700 3,388 3,388
25,700 25,750 3,395 3,395
25,750 25,800 3,403 3,403
25,800 25,850 3,410 3,410
25,850 25,900 3,418 3,418
25,900 25,950 3,425 3,425
25,950 26,000 3,433 3,433
26,000
26,000 26,050 3,440 3,440
26,050 26,100 3,448 3,448
26,100 26,150 3,455 3,455
26,150 26,200 3,463 3,463
26,200 26,250 3,470 3,470
26,250 26,300 3,478 3,478
26,300 26,350 3,485 3,485
26,350 26,400 3,493 3,493
26,400 26,450 3,500 3,500
26,450 26,500 3,508 3,508
26,500 26,550 3,515 3,515
26,550 26,600 3,523 3,523
26,600 26,650 3,530 3,530
26,650 26,700 3,538 3,538
26,700 26,750 3,545 3,545
26,750 26,800 3,553 3,553
26,800 26,850 3,560 3,560
26,850 26,900 3,568 3,568
26,900 26,950 3,575 3,575
26,950 27,000 3,583 3,583
27,000
27,000 27,050 3,590 3,590
27,050 27,100 3,598 3,598
27,100 27,150 3,605 3,605
27,150 27,200 3,613 3,613
27,200 27,250 3,620 3,620
27,250 27,300 3,628 3,628
27,300 27,350 3,635 3,635
27,350 27,400 3,643 3,643
27,400 27,450 3,650 3,650
27,450 27,500 3,658 3,658
27,500 27,550 3,665 3,665
27,550 27,600 3,673 3,673
27,600 27,650 3,680 3,680
27,650 27,700 3,688 3,688
27,700 27,750 3,695 3,695
27,750 27,800 3,703 3,703
27,800 27,850 3,710 3,710
27,850 27,900 3,718 3,718
27,900 27,950 3,725 3,725
27,950 28,000 3,733 3,733
28,000
28,000 28,050 3,740 3,740
28,050 28,100 3,748 3,748
28,100 28,150 3,755 3,755
28,150 28,200 3,763 3,763
28,200 28,250 3,770 3,770
28,250 28,300 3,778 3,778
28,300 28,350 3,785 3,785
28,350 28,400 3,793 3,793
28,400 28,450 3,800 3,800
28,450 28,500 3,808 3,808
28,500 28,550 3,815 3,815
28,550 28,600 3,823 3,823
28,600 28,650 3,830 3,830
28,650 28,700 3,838 3,838
28,700 28,750 3,845 3,845
28,750 28,800 3,853 3,853
28,800 28,850 3,860 3,860
28,850 28,900 3,868 3,868
28,900 28,950 3,875 3,875
28,950 29,000 3,883 3,883
29,000
29,000 29,050 3,890 3,890
29,050 29,100 3,898 3,898
29,100 29,150 3,905 3,905
29,150 29,200 3,913 3,913
29,200 29,250 3,920 3,920
29,250 29,300 3,928 3,928
29,300 29,350 3,935 3,935
29,350 29,400 3,943 3,943
29,400 29,450 3,950 3,950
29,450 29,500 3,958 3,958
29,500 29,550 3,965 3,965
29,550 29,600 3,973 3,973
29,600 29,650 3,980 3,980
29,650 29,700 3,988 3,988
29,700 29,750 3,995 3,995
29,750 29,800 4,003 4,003
29,800 29,850 4,010 4,010
29,850 29,900 4,018 4,018
29,900 29,950 4,025 4,025
29,950 30,000 4,033 4,033
30,000
30,000 30,050 4,040 4,040
30,050 30,100 4,048 4,048
30,100