FILLING OUT YOUR 1040NR-EZ 2007 TAX FORM

(U.S. Income Tax Return for Certain Non-Resident Aliens with no Dependants)

You may find the following instructions helpful but note that BUNAC is not responsible for the accuracy or correctness of your tax return. It is your responsibility to read the IRS instructions and ensure nothing is omitted or incorrect. It is also important to read the ‘Can I Use Form 1040NR-EZ?’ section of the instructions to ensure this is the correct form for you.

You will need your W2 when completing your tax return. The W2 is split into different boxes which state your total earnings, federal tax paid etc.

• Identifying number = Social Security Number or ITIN (Individual Tax Identification Number). If you do not have this, see IRS instructions.
• Present home address: please fill in your UK home address on these lines.
• Some of the questions on the 1040NR-EZ will not be applicable to your situation, therefore just put N/A.

• Line 1 / Line 2 - Filing status – tick whether you are single or married (if married, read full IRS instructions as you may have to complete different forms)
• Line 3 - Fill in your total earnings (this will be stated on your W2). If you have had more than one job, add wages from all your W2 forms and write total here.
• Line 4 – not applicable unless you received a refund of US state or local taxes in 2007
• Line 5/Line 6 – not applicable unless you were a student at a US university or institution.
• Line 7 – Add lines 3, 4, 5. For most people, this will be the same total as in line 3.
• Line 8 / Line 9 – not applicable unless you were a student at a US university or institution.
• Line 10 – subtract sum of lines 8 and 9 from line 7. For most people, this will be the same total as Line 7.
• Line 11 – Your W2 form should state how much state and local tax you paid. You may have to add up 2 separate amounts. Write the total on Line 11.
• Line 12 – Subtract line 11 from line 10.
• Line 13 – Exemption Deduction: write $3,400.00 here. (this amount is stated on the instructions section of the 1040NR-EZ).
• Line 14 - Subtract line 13 from line 12. If the result is a negative number, write zero.
• Line 15 - Go to the 2007 Tax Table in the IRS instructions (page 12-20) and find the amount you calculated for line 14. To the right of this will be a corresponding column with a heading ‘Your Tax is –‘. Write this amount on line 15. For most of you this will be 0.
• Line 16 – not applicable unless you received tip income not reported to employer. See IRS form 4137 if this applies to you.
• Line 17 – For most people, this will be the same as indicated on line 15.
• Line 18 - Federal tax withheld will be shown on your W2. Write this here.
• Line 19/Line 20 – Generally not applicable, see IRS instructions
• Line 21 – Will be the same amount as on line 18 for most people.
• Line 22 – If line 21 is more than line 17, subtract line 17 from line 21. This will show the amount of tax you are due back. If you earned under $3400, this should be the same as the amount of federal tax stated on your W2.
• Line 23a - Write in the same amount that appears in line 23.
• Line 23b, c, d – You will not normally be able to use Direct Deposit unless you have a US bank account, therefore leave blank.
• Line 25 – If line 17 is more than line 21, subtract line 21 form line 17. This is the amount you owe. See the instructions for methods of payment.
• Third Party Designee – only relevant if you want someone else to discuss your taxes with the IRS.
• SIGN THE FORM, INDICATE YOUR OCCUPATION IN THE US (Exchange Visitor is acceptable), and DATE THE FORM.
• Take photocopies of the forms for your records. Having these may help if you need to make any enquiries about a refund.

Most questions are self-explanatory, some will be not applicable:

• Question C: Write ‘Educational Exchange’
• Question DCurrent Nonimmigrant status – you can put N/A We recommend sending a photocopy of your US visa with your tax return.
• Question J: Not Applicable, you can put N/A.

INCLUDE THE FOLLOWING ITEMS WITH YOUR US TAX RETURN:

• Form 1040NR-EZ (be sure to keep photocopies for yourself)
• Form W2 (attach at left side where indicated)
• Payment if you owe tax: see instructions under ‘Amount you owe’ section, page 8.
• Photocopy of your US J-1 visa (optional but recommended)

SEND YOUR FORMS TO:
Internal Revenue Service
American Embassy
24 Grosvenor Square
London
W1A 1AE

OR

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA

The tax return form must be filed by 15 April 2008. Contact the IRS if any refund owing does not arrive within 3 months.

Keep copies of everything that you send.