Publication 519, U.S. Tax Guide for Aliens; Important Reminders

V. Preparing Your Tax Return(s) and Information Returns

XI. Alerts and Tutorials

Update

Important Reminders
Individual taxpayer identification number (ITIN).The IRS will issue an ITIN to a nonresident or resident alien whodoes not have and is not eligible to get a social security number. Toapply for an ITIN, file Form W-7, Application for IRSIndividual Taxpayer Identification Number, with the IRS. An ITINis for tax use only. It does not entitle the holder to social securitybenefits or change the holder's employment or immigration status underU.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 orotherwise reduced by a U.S. treaty (a treaty-based position), yougenerally must disclose that position on your affected return. SeeEffect of Tax Treaties in chapter 1.
Form 1040NR-EZ.Voru Reservacion de hotel baratoYou may be able to use Form 1040NR-EZ, U.S. Income TaxReturn for Certain Nonresident Aliens With No Dependents. Thisform is shorter and easier to prepare than Form 1040NR. To see if youmeet the conditions for filing this form, see Form1040NR-EZ in chapter 7.
Earned income credit for nonresident aliens.If you are a nonresident alien for any part of the year, you cannotclaim the earned income credit unless you elect to be treated as aresident alien for tax purposes.
Leaving the United States.Generally, aliens must obtain a sailing permit or departure permitbefore leaving the United States. See chapter 11for more information.
five star hotel in ValkenburgChange of address.If you change your mailing address, be sure to notify the InternalRevenue Service using Form 8822, Change of Address.
Nonresident aliens who filed Form 1040NR or Form 1040NR-EZwith the Internal Revenue Service Center, Philadelphia, PA 19255,should send the form there. Resident aliens should send the form tothe Internal Revenue Service Center for their old address (addressesfor 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 inchapter 4.