2001 Instructions for Form 1040NR - Uncle Fed's Tax*Board

Private Delivery Services Dual-Status Taxpayers Income Subject to Tax for
You can use certain private delivery Note: If you elect to be taxed as a Dual-Status Year
services designated by the IRS to meet resident alien (discussed earlier), the As a dual-status taxpayer not filing a
the “timely mailing as timely filing/ special instructions and restrictions joint return, you are taxed on income
paying” rule for tax returns and
discussed here do not apply.
from all sources for the part of the year
payments. The most recent list of
you were a resident alien. Generally,
designated private delivery services Dual-Status Tax Year
you are taxed on income only from U.S.
was published by the IRS in October A dual-status year is one in which you sources for the part of the year you
2001. The list includes only the change status between nonresident were a nonresident alien. However, all
following: and resident alien. Different U.S. income effectively connected with the
• Airborne Express (Airborne): income tax rules apply to each status. conduct of a trade or business in the
Overnight Air Express Service, Next
Most dual-status years are the years
United States is taxable.
Afternoon Service, and Second Day
Service.
of arrival or departure. Before you
Income you received as a
• DHL Worldwide Express (DHL): DHL arrive in the United States, you are a dual-status taxpayer from sources
“Same Day” Service, and DHL USA nonresident alien. After you arrive, you outside the United States while a
Overnight.
may or may not be a resident,
resident alien is taxable even if you
• Federal Express (FedEx): FedEx depending on the circumstances. became a nonresident alien after
Priority Overnight, FedEx Standard If you become a U.S. resident, you
receiving it and before the close of the
Overnight, and FedEx 2Day.
stay a resident until you leave the
tax year. Conversely, income you
• United Parcel Service (UPS): UPS United States. You may become a
received from sources outside the
Next Day Air, UPS Next Day Air Saver, nonresident alien when you leave, if,
United States while a nonresident alien
UPS 2nd Day Air, UPS 2nd Day Air after leaving (or after your last day of
is not taxable in most cases even if you
A.M., UPS Worldwide Express Plus, lawful permanent residency if you met
became a resident alien after receiving
and UPS Worldwide Express.
the green card test) and for the
it and before the close of the tax year.
The private delivery service can tell remainder of the calendar year of your
Income from U.S. sources is taxable
you how to get written proof of the departure, you have a closer
whether you received it while a
mailing date.
connection to a foreign country than to
nonresident alien or a resident alien.
Private delivery services cannot the United States, and, during the next
! deliver items to P.O. boxes. You calendar year, you are not a U.S.
Restrictions for Dual-Status
CAUTION must use the U.S. Postal resident under either the green card Taxpayers
Service to mail any item to an IRS P.O. test or the substantial presence test.
Standard Deduction. You may not
box address. See Pub. 519.
take the standard deduction.
Election To Be Taxed as What and Where To File for a Head of Household. You may not use
the Head of Household Tax Table
a Resident Alien
Dual-Status Year
column or Tax Rate Schedule.
You can elect to be taxed as a U.S. If you were a U.S. resident on the last
day of the tax year, file Form 1040. Joint Return. You may not file a joint
resident for the whole year if all of the
Write “Dual-Status Return” across the return. However, see Election To Be
following apply to you.
top and attach a statement showing Taxed as a Resident Alien on this
• You were married.
your income for the part of the year you page.
• Your spouse was a U.S. citizen or
resident alien on the last day of the tax were a nonresident. You may use Form Tax Rates. If you were married and a
year.
1040NR as the statement; write nonresident of the United States for all
• You file a joint return for the year of “Dual-Status Statement” across the top. or part of the tax year and you do not
the election using Form 1040, 1040A, File your return and statement with the make the election to be taxed as a
or 1040EZ.
Internal Revenue Service Center, resident alien as discussed earlier, you
To make this election, you must Philadelphia, PA 19255, U.S.A.
must use the Tax Table column or Tax
attach the statement described in Pub. If you were a nonresident on the Rate Schedule for Married Filing
519 to your return. Do not use Form last day of the tax year, file Form Separately to figure your tax on income
1040NR.
1040NR. Write “Dual-Status Return” effectively connected with a U.S. trade
Your worldwide income for the whole across the top and attach a statement or business. If married, you may not
year must be included and will be taxed showing your income for the part of the use the Single Tax Table column or
under U.S. tax laws. You must agree to year you were a U.S. resident. You Tax Rate Schedule.
keep the records, books, and other may use Form 1040 as the statement; Deduction for Exemptions. As a
information needed to figure the tax. If write “Dual-Status Statement” across dual-status taxpayer, you usually will be
you made the election in an earlier the top. File your return and statement entitled to your own personal
year, you may file a joint return or with the Internal Revenue Service exemption. Subject to the general rules
separate return for 2001. If you file a Center, Philadelphia, PA 19255, U.S.A. for qualification, you are allowed
separate return, use Form 1040 or
Statements. Any statement you file exemptions for your spouse and
Form 1040A. Your worldwide income
with your return must show your name, dependents in figuring taxable income
for the whole year must be included
address, and identifying number for the part of the year you were a
whether you file a joint or separate
(defined on page 7).
resident alien. The amount you may
return.
claim for these exemptions is limited to
Nonresident aliens who make Former U.S. long-term residents are your taxable income (determined
! this election may forfeit the right required to file Form 8854 with their without regard to exemptions) for the
CAUTION to claim benefits otherwise dual-status return for the last year of part of the year you were a resident
available under a U.S. tax treaty. For U.S. residency. To determine if you are alien. You may not use exemptions
more details, see Pub. 901 or refer to a former U.S. long-term resident, see (other than your own) to reduce taxable
the specific treaty. page 6. income to below zero for that period.
-4- Instructions for Form 1040NR