[vivian013]

I have a couple questions:

1. I should have filed 1040NR-EZ but I filed 1040 last year for 2010 tax return. Now I am amending it by filling out 1040X and attach 1040NR-EZ.
The 1040X instruction says (Page 4):

"For resident and nonresident aliens: to amend form 1040NR or NR-EZ, or to file a correct return, just enter basic personal information on page 1, but do not fill out any other information on page 1. Explain why you are filling form1040X on part 3, then attach a 1040NR-EZ".

Is that means I should leave the number lines on page 1 blank? Because I got 1K refund by claiming Make work pay and Earned Income Credit for 2010 by filling out 1040. Should I mail the tax credit refund together with 1040X ? Or I just wait till IRS figuring it out and give me a bill?

2. I am also claiming Social Security tax and medicare tax withheld from my pay check during 2010 (by fill out form 843) and Tax treaty benefit for 2010 (by filling out form 8833) while filling 1040X. Is this OK? Do I attach all these forms with 1040X or mail them separately?

3. I am qualified for the $5,000 exempt amount under a tax treaty.
When filling out 1040NR-EZ, should I subtract the 5000 from the gross income (from W2), then enter the number into Line 3 ? Or I just write down the gross wages as it is of W2?
I have called IRS to ask this question, the lady over the phone insist I should not subtract the exempt amount from gross income. I am so confused..
The 1040 NR-EZ instruction says that (on page 5) "Taxable Income: caution: do not include on line 3 amounts exempted under a tax treaty, instead, include these amounts on line 6". Does it mean I should subtract the 5000?

Thank you!

[AtlantaTaxExpert]

1) You are NOT amending Form 1040NR or 1040NR-EZ; you are REPLACING Form 1040 with Form 1040NR-EZ. That is why you need to complete the number lines on the Form 1040X.

2) Submission of Form 843 and 8316 is a separate process, sent to a completely different address, than the federal income tax return. BTW, FIRST you must try to get the refund from your employer. The IRS requires this, and it IS faster than submitting the Form 843.

3) You should be able to claim the treaty exemption, but Form 8833 will NOT be needed if you were F-1 the entire year. Just cite the treaty on page #2 of the Form 1040NR-EZ.


If you want my professional help with EITHER the amendment OR the FICA refund request, double-click on my title above and scroll down to my profile/signature. You will find my email address and websites there.