Individual taxpayer identification number (ITIN).
The IRS will issue an ITIN to a nonresident or resident alien who
does not have and is not eligible to get a social security number. To
apply for an ITIN, file Form W-7, Application for IRS
Individual Taxpayer Identification Number, with the IRS. An ITIN
is for tax use only. It does not entitle the holder to social security
benefits or change the holder's employment or immigration status under
U.S. law. See Identification Number in chapter 5.
Disclosure of a treaty-based position that reduces your tax.
If you take the position that any U.S. tax is overruled or
otherwise reduced by a U.S. treaty (a treaty-based position), you
generally must disclose that position on your affected return. See
Effect of Tax Treaties in chapter 1.
Form 1040NR-EZ.
You may be able to use Form 1040NR-EZ, U.S. Income Tax
Return for Certain Nonresident Aliens With No Dependents. This
form is shorter and easier to prepare than Form 1040NR. To see if you
meet the conditions for filing this form, see Form
1040NR-EZ in chapter 7.
Earned income credit for nonresident aliens.
If you are a nonresident alien for any part of the year, you cannot
claim the earned income credit unless you choose to be treated as a
resident alien for the earlier year. See Choosing Resident Alien
Status and Nonresident Spouse Treated as a Resident
in chapter 1.
Leaving the United States.
Generally, aliens must obtain a sailing permit or departure permit
before leaving the United States. See chapter 11
for more information.
Change of address.
If you change your mailing address, be sure to notify the Internal
Revenue Service using Form 8822, Change of Address.
Nonresident aliens who filed Form 1040NR or Form 1040NR-EZ
with the Internal Revenue Service Center, Philadelphia, PA 19255,
should send the form there. Resident aliens should send the form to
the Internal Revenue Service Center for their old address (addresses
for the Service Centers are on the back of the form).
Expatriation tax.
If you are a former U.S. citizen or former long-term U.S. resident,
special tax rules may apply to you. See Expatriation Tax in
chapter 4.
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