Under
the U.S. Hungary, Barbados and Jamaica tax treaties, students from these
countries may choose to be treated as a "resident alien for tax purposes"
and file either
Form 1040EZ, Form 1040A, or Form 1040
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Note:
Visiting scholars and researchers are not eligible.
| Advantages:
- You can claim
tax credits normally not available to nonresident aliens
- You can
claim the "standard deduction"
- You can claim
exemptions for your spouse and dependent children.
Disadvantages:
- You will
be taxed on your worldwide income including grants from abroad
- You may
be subject to Social Security and Medicare withholding on your
wages
How
to make the choice:
Attach a signed
statement to your tax return for the first tax year
for which the choice applies:
- A declaration
that you are a citizen and resident of Hungary, Barbados or Jamaica
and that you choose to be treated as a U.S. resident for the entire
tax year.
- Include
your name, address, and Social Security number.
- Sign and
date the statement.
| Example
Statement
Date
To
Whom It May Concern:
I am an (insert F-1 or J-1) student in the U.S.
attending (insert the name of your university).
Beginning with the tax year 2007, I choose to be treated
as a U.S. resident for the entire tax year. This right
is granted to me under the U.S/(insert Hungary, Barbados
or Jamaica) income tax treaty Article (Hungary=18,
Barbados=20 or Jamaica=21).
Your
Signature
Your Printed Name
Address
SSN or ITIN |
Note:
You should visit your Payroll Office and complete Form W-9.
Mailing
instructions:
Only the first year that you make the election, your return along with your statement must be mailed to:
Internal Revenue Service
Austin,
TX 73301
Future tax returns should be mailed following instructions for Form 1040EZ, 1040A, or 1040.
Be sure to sign and date the forms and keep copies for your records.
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| Instructions
for Filing Form 1040EZ, 1040A, or 1040 |
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