What forms are used to file federal income tax returns?
A. Students Earning Income in the U.S.: F or J students must use the nonresident tax return, either Form 1040NR-EZ or Form 1040NR, and Form 8843, for the first five calendar years they are physically present in the U.S. They may NOT use any of the resident tax returns such as Form 1040, Form 1040A or Form 1040EZ. Thereafter they will be considered residents** for income tax purposes unless they satisfy the IRS that they do not intend to reside permanently in the U.S. and that they have substantially complied with the terms of their visa (by filing Form 8843 along with the appropriate information). See also Question #16 regarding dual status returns. B. Scholars (Teachers and Researchers) Earning Income in the U.S.:J-1 teaching and research scholars must use the nonresident tax return, either Form 1040NR-EZ or Form 1040NR, and Form 8843, for the first two calendar years they are physically present in the U.S. They may NOT use any of the resident tax returns such as Form 1040, Form 1040A
Related Questions
- I previously used other electronic methods to file returns with the Department of Revenue, such as Sales Internet Process (SIP) to file sales and use tax returns. If I begin using My Tax Account to file these returns, can I still use these other methods to file returns instead of My Tax Account?
- What forms are used to file federal income tax returns?
- Who must file US Tax Forms/Returns?
