Hi there-

I did already some research on the requirements for USA tax returns and have some specific questions:

1) What exactly is the difference btw 1040NR and 1040NR-EZ. It states, that form 1040NR-EZ does not allow itemized deductions. At some place I read that state&local taxes can be used as itemized deductions. Is this the case and therefore is it better to use form 1040NR? The agengy taxback send me an AutoEstimation and this said, that I would get refunded approx. 55% of my withheld state and local taxes, approx. 71% of my federal taxes. So this is in contradiction of state&local taxes being itemized deductions, no?

2) Can I claim a standard decution? Can I claim a personal exemption?

3) I think I do not need to pay Social Security and Medicare Taxes, but they have been withheld. Should I file form 843?

4) What exactly is the use of the exemption form 8843?

5) Right now, I am back in Europe and my address in New York from my W2 form is not valid anymore. Do I need to file the form 8822 for change of address?

6) I am from Germany, are there any tax treaty benefits I should be aware of?

7) Is it possible to use e-filing outside the USA or do I need to mail my tax return forms?

Thank you for your patience and have a great day!
Steph

AtlantaTaxExpert

1) Form 1040NR-EZ is a simpler, two-page form to file, versus the 5-page Form 1040NR.

2) If you are from India, you can claim the standard deduction as well as the personal exemption. Otherwise, yu can claim ONLY the personal exemption.

3) Yes, but first ask your employer to refund these taxes and, when he refuses, get the refual in writing.

4) It is an information return used to justify being exempt from the Substantial Presence Test.

5) No; just file the return using your European address. the IRS will change the records on the basis of that return.

6) Germany has a treaty exemption of t least $5,000 and perhaps as much as $10,000.

7) Non-resident returns CANNOT be filed; they MUST be mailed.