Transcript 1040NREZ (.PPT)

Form 1040NR-EZ Exercise
University of Hawaii
J-1 Nonresident Alien Federal Tax Workshop
March 17, 2016
Facts:
 Michelle Deventer, a citizen and permanent resident of Belgium,
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came to the U.S. in F-1 immigration status on Jan 1, 2014.
She has remained in the U.S. since then and is a full-time student
at the local university. Michelle, born Apr 15, 1984, is single.
Her address in her home country is 4111 East Road, Anycity,
Belgium. She wants any refund mailed to her.
She does not want to authorize anyone else to discuss the return
with the IRS.
She began working on the university campus on Jan 5, 2015.
She filed Form 8233 with the payroll department on Jan 15, 2015.
She did not have to pay income tax in Belgium on her U.S. earnings.
She did not take any affirmative steps to apply for U.S. permanent
residence.
Using the above information and the following documents,
complete Michelle's income tax return.
Excerpt from 1042-S Instructions
Reference Summary for Key Lines of 1040NR-EZ
Form 1040NR-EZ
Form W-2, box 1 amount
Report amount on line 3
Form W-2, box 17 amount
Report amount on line 11
Form W-2, box 2 amount
Report amount on line 18a
Form 1042-S, box 2 (if box 3a
has exemption code of 04)
Report amount on line 6 & on page 2 of Form
1040NR-EZ, line J. 1. (d)
Form 1042-S, box 2 (if box 3a
has exemption code of 00)
Report amount on line 5
Form 1042-S, box 7
Report amount on line 18B
Exemption
Write $4,000 on line 13