Nonresident Aliens Nonresident aliens who are required to file an income tax returnshould use Form 1040NR or, if qualified, Form 1040NR-EZ. If you are any of the following you must file a return. A nonresident alien individual engaged or considered to beengaged in a trade or business in the United States during 1999. You must file even if: Your income did not come from a trade or business conductedin the United States, You have no income from U.S. sources, or Your income is exempt from income tax. A nonresident alien individual not engaged in a trade orbusiness in the United States with U.S. income on which the taxliability was not satisfied by the withholding of tax at the source. A representative or agent responsible for filing the returnof an individual described in (1) or (2). A fiduciary for a nonresident alien estate or trust. Note. If you were a nonresident alien student or trainee who wastemporarily present in the United States under an"F,""J,""M," or "Q" visa, you are consideredengaged in a trade or business in the United States. You must fileForm 1040NR (or Form 1040NR-EZ) only ifyou have income that is subject to tax, such as wages, tips,scholarship and fellowship grants, dividends, etc. You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. For example,if you have no U.S. business activities but have income from realproperty that you choose to treat as effectively connected income(discussed in chapter 4),you must timely file a true and accuratereturn to take any allowable deductions against that income. Forinformation on what is timely, see When to file for deductionsand credits, later, under When and Where To File. Caution: Even if you have left the United States and filed a Form1040-C, U.S. Departing Alien Income Tax Return, ondeparture, you still must file an annual U.S. income tax return. Ifyou are married and both you and your spouse are required to file, youmust each file a separate return. Form 1040NR-EZ You can use Form 1040NR-EZ if all of the followingconditions are met. You do not claim any dependents. You cannot be claimed as a dependent on someone else'sreturn. If you were married, you cannot claim an exemption for yourspouse. Your taxable income is less than $50,000. You do not claim any itemized deductions (other than forstate and local income taxes). You had only wages, salaries, tips, taxable refunds of stateand local income taxes, and scholarship or fellowship grants. (If youhad taxable interest or dividend income, you cannot use this form.) You are not claiming any adjustments to income other thanthe student loan interest deduction or scholarship and fellowshipgrants excluded. You are not claiming any credits. You do not have any "other taxes" (other than socialsecurity and Medicare tax on tip income not reported to employer orhousehold employment taxes). If you do not qualify to file Form 1040NR-EZ, you must fileForm 1040NR. When and Where To File If you are an employee and you receive wages subject to U.S. incometax withholding, you will generally file by the 15th day of the 4thmonth after your tax year ends. If you file for the 1999 calendaryear, your return is due April 17, 2000, because April 15, 2000, fallson a Saturday. If you are not an employee who receives wages subject to U.S.income tax withholding, you must file by the 15th day of the 6th monthafter your tax year ends. For the 1999 calendar year, file your returnby June 15, 2000. For information on when and where to make estimatedtax payments, see chapter 8. Envelope: File Form 1040NR-EZ and Form 1040NR at the following address.   Internal Revenue Service Center Philadelphia, PA 19255 When to file for deductions and credits.To get the benefit of any allowable deductions or credits, you musttimely file a true and accurate return. For this purpose, a return istimely if it is filed within 16 months of the due date just discussed.However, if you did not file a 1998 tax return and 1999 is not thefirst year for which you are required to file one, your 1999 return istimely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filingyour 1999 return, or The date the IRS notifies you that your 1999 return has notbeen filed and that you cannot claim certain deductions and credits. The allowance of the following credits is not affected by thistime requirement. Credit for withheld taxes. Credit for excise tax on certain uses of gasoline andspecial fuels. Credit for tax paid by a regulated investment company oncapital gains. Protective return.If your activities in the United States were limited and you do notbelieve that you had any gross income effectively connected with aU.S. trade or business during the year, you can file a protectivereturn (Form 1040NR) by the deadline explained above. By filing aprotective return, you protect your right to receive the benefit ofdeductions and credits in the event it is later determined that someor all of your income is effectively connected. You are not requiredto report any effectively connected income or any deductions on theprotective return, but you must give the reason the return is beingfiled. If you believe some of your activities resulted in effectivelyconnected income, file your return reporting that income and relateddeductions by the regular due date. To protect your right to claimdeductions or credits resulting from other activities, attach astatement to that return explaining that you wish to protect yourright to claim deductions and credits if it is later determined thatthe other activities produced effectively connected income. You can follow the same procedure if you believe you have no U.S.tax liability because of a U.S. tax treaty. Be sure to also completeitems L and M on page 5 of Form 1040NR. Aliens from the Virgin Islands. Envelope: If you are a bona fide resident of the Virgin Islands on the lastday of your tax year and work temporarily in the United States, youmust pay your income taxes to the Virgin Islands and file your incometax returns at the following address. Virgin Islands Bureau of Internal Revenue 9601 Estate Thomas Charlotte Amalie, St. Thomas U.S. Virgin Islands 00802 Report all income from U.S. sources, as well as income from othersources, on your return. For information on filing Virgin Islandsreturns, contact the Virgin Islands Bureau of Internal Revenue. Chapter 8discusses withholding from U.S. wages of VirginIslanders. Aliens from Guam or the Commonwealth of the Northern MarianaIslands.If you are a resident of Guam or the Commonwealth of the NorthernMariana Islands (CNMI) on the last day of your tax year, you must fileyour return and pay any tax due to Guam or the CNMI. Report allincome, including income from U.S. sources, on your return. It is notnecessary to file a separate U.S. income tax return. Envelope: Guam residents should file their Guam returns at the followingaddress.   Department of Revenue and Taxation Government of Guam P.O. Box 23607 GMF, GU 96921 Residents of the CNMI should file their CNMIincome tax returns at the following address. Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P.O. Box 5234 CHRB Saipan, MP 96950 If you are a resident of the United States on the last day of yourtax year, you should file your return with, and pay any balance ofyour tax due on income derived from all sources to the InternalRevenue Service Center, Philadelphia, PA 19255. Penalties.The law imposes penalties for filing your tax return late or forlate payment of any tax due. However, a penalty is not charged if youcan show that there was reasonable cause for your filing or payinglate. You may be subject to additional penalties for: Not supplying a taxpayer identification number whenrequired, Filing a frivolous income tax return, or Not including a tax shelter identification number on areturn when required. Amended Returnsand Claims for Refund If you find changes in your income, deductions, or credits afteryou mail your return, file Form 1040X, Amended U.S. IndividualIncome Tax Return. Attach Form 1040NR showing the changes toyour original return and write "Amended" across the top.Ordinarily, an amended return claiming a refund must be filed within 3years from the date your return was filed or within 2 years from thetime the tax was paid, whichever is later. A return filed before thefinal due date is considered to have been filed on the due date. Transportation of Currencyor Monetary Instruments Customs Form 4790, Report of International Transportation ofCurrency or Monetary Instruments, must be filed by each personwho physically transports, mails, or ships, or causes to be physicallytransported, mailed, or shipped, currency or other monetaryinstruments in a total amount of more than $10,000 at one time fromthe United States to any place outside the United States, or into theUnited States from any place outside the United States. The filingrequirement also applies to each person who attempts to transport,mail, or ship the currency or monetary instruments or attempts tocause them to be transported, mailed, or shipped. hôtels HamburgThe term "monetary instruments" means coin or currency of theUnited States or of any other country, travelers' checks in any form,money orders, investment securities in bearer form or otherwise insuch form that title to them passes upon delivery, and negotiableinstruments (except warehouse receipts or bills of lading) in bearerform or otherwise in such form that title to them passes upondelivery. The term includes bank checks and money orders which aresigned but on which the name of the payee has been omitted. However,the term does not include bank checks, travelers' checks, or moneyorders made payable to the order of a named person which have not beenendorsed or which contain restrictive endorsements. A transfer of funds through normal banking procedures (wiretransfer) that does not involve the physical transportation ofcurrency or bearer monetary instruments is not required to be reportedon Customs Form 4790. Filing requirements.Customs Form 4790 filing requirements follow. Recipients.Each person who receives currency or other monetary instrumentsfrom a place outside the United States must file Customs Form 4790within 15 days after receipt, with the Customs officer in charge atany port of entry or departure, or by mail to the following address. Commissioner of Customs five star hotel in BathAttention: Currency Transportation Reports 1301 Constitution Ave., N.W. Washington, DC 20229 Shippers or mailers.voyage GlasgowIf the currency or other monetary instrument does not accompany theperson entering or departing the United States, Customs Form 4790 canbe filed by mail with the Commissioner of Customs at the aboveaddress, on or before the date of entry, departure, mailing, orshipping. Travelers.Travelers must file Customs Form 4790 with the Customs officer incharge at any Customs port of entry or departure, when entering ordeparting the United States. Penalties.Civil and criminal penalties are provided for failure to file areport, or if the report contains material omissions or misstatementsand for structuring the transportation of currency or monetaryinstruments to avoid filing a report. Also, the entire amount of thecurrency or monetary instrument may be subject to seizure andforfeiture. More information regarding the filing of Customs Form 4790 can befound in the instructions on the back of the form.