Topics Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, Where to file your return, When you can treat your nonresident spouse as aresident, When you may have to make estimated tax payments, and Information returns and reports you may have to file. Useful Items Publication 3  Armed Forces' Tax Guide 501  Exemptions, Standard Deduction, and Filing Information 505  Tax Withholding and Estimated Tax 519  U.S. Tax Guide for Aliens 520  Scholarships and Fellowships Form (and Instructions) 1040-ES  Estimated Tax for Individuals 1040X  Amended U.S. Individual Income Tax Return 2350  Application for Extension of Time To File U.S. Income TaxReturn 2555  Foreign Earned Income 2555-EZ  Foreign Earned Income Exclusion 2688  Application for Additional Extension of Time To File U.S.Individual Income Tax Return 4868  Application for Automatic Extension of Time To File U.S.Individual Income Tax Return 5471  Information Return of U.S. Persons With Respect To CertainForeign Corporations 8822  Change of Address SS-5  Application for a Social Security Card TD F 90-22.1  Report of Foreign Bank and Financial Accounts W-7  Application for IRS Individual Taxpayer IdentificationNumber