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519
International Students: 1040 or 1040NR?
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- International students, teachers, and athletes must fill out 1040NR or 1040NR-EZ for 5 calendar years and attach form 8843 along with federal tax
return - If you have been in the US for > 5 years as a student, teacher, or athlete, you must fill 1040 or equivalent unless you can prove substantial
ties with foreign country. For details, refer to publication 519. - Internationals who are not students, teachers, or athletes and who
are not eligible for exclusion of days of substantial presence test must
fill 1040NR-EZ. You can fill 1040 if either of following conditions are
satisfied:- Permanent resident
- substantial presence test (>31 days in 2005, and (# days in 2005 + 1/3 # days in 2004 + 1/6 # days in 2003) > 183)
- 1040NR gives you provision to claim tax treaty benefits
- You do not need to report any income outside US on 1040NR or 1040NR-EZ
- If you decide to file the 1040 or 1040EZ, check if you have any income
from outside US that may need to be reported on your tax returns as
foreign income - For more details, refer to publication
519 .
