2011 Federal Tax Return Preparation Guidance

FORM 1040-NR-EZ

Line 3:  For most people, the amount to enter on this line should be shown in Box 1 of W-2 Tax Form.

Line 5:  Include the amount shown in Box 2 of 1042-S Tax Form with Exemption Code 0.  This represents amounts not exempt by tax treaty.

Line 6:  Include the amount shown in Box 2 of 1042-S Tax Form with Exemption Code 4.  This represents amounts exempt by tax treaty.

Line 11:  Students from India may enter the standard deduction.  Other individuals may enter the state tax that was withheld from their income.  This is found in Box 17 of W-2 Tax Form.

Line 13:  Exemption amount is $3,700 for 2011.

Line 15:  Look up tax in tax table based on taxable income amount in Line 14.  Tax Table can be found on pages 17-25 in the following link: http://www.irs.gov/pub/irs-pdf/i1040nre.pdf

Line 18:  Enter federal tax withheld.  This can be found in Box 2 of W-2 Tax Form and in Box 7 of 1042-S Tax Form

Be sure to sign and date in the “Sign Here” section.  If you are a student – you can list “student” as occupation.

Attach copies of W-2 and 1042-S to Federal Return.

Make copy of return for your records.

Send to:
            Department of Treasury
            Internal Revenue Service
            Austin, TX  73301-0215 USA

• Part J – List of Tax Treaties and article numbers can be found at:
• Students
• Teacher/Researchers

FORM 8843

Address section does not have to be completed if filing with 1040-NR-EZ

Everyone completes Part I

Part II is completed by teachers/trainees only

Part III is completed by students only

Line 10:  Put the name of someone who can sign your I-20 or DS-2019 at Michigan Tech. Contact International Programs & Services.

Page 2 is not required. Signature only needed when NOT filing a 1040 Tax Return.

Make a copy of Form 8843 for your records.

Send to:
            Department of Treasury
            Internal Revenue Service
            Austin, TX  73301-0215 USA