Please note the following:

1.  You will need to file form 1040NR.

2a. The due date for filing is April 18, 2016 for individuals who received monies that are subject to income tax withholding.

2b.  The due date for filing is June 15, 2016 for individuals who received monies that are NOT subject to income tax withholding.

3. The mailing address is as follows:

Internal Revenue Service Center

Austin, TX   73301-0215  U.S.A.

4. Many countries have a tax treaty with the US which means no taxes are due when filing the form. A list of some of those countries is attached.

5. You may need to file a return or pay taxes in your home country. Please check with local tax authorities.

6. In the unlikely circumstance that you receive a notice from the Internal Revenue Service (IRS) due to filling out forms incorrectly or incompletely, please fax a copy of that notice to me at (615) 391-2529. We will try to assist you or connect you with someone who can.

7. Please utilize the attached sample return that has been compiled by Kevin Hickman, CPA. If you have any questions or need any help, please contact a tax advisor familiar with either the U.S. or your own country’s tax laws. Kevin Hickman, who is an independent CPA and has worked with Southwestern dealers in the past, can be contacted at (615) 320-5500, via fax at (615) 329-9465, or via email at kevin.hickman@crosslinpc.com.

8. You may also want to contact the U.S. Embassy in your country or the IRS, Associate Chief Counsel (International), at the following address:

Attn: Associate Chief Counsel (International)

Internal Revenue Service

1111 Constitution Ave N.W.

 Washington, DC 20224

9. Please remember to ALWAYS keep a COPY of anything that you send to or receive from the IRS for your records.

10. Tax forms can be downloaded from the I.R.S website, www.irs.gov as well as publication 519, a US Tax Guide for Aliens and Publication 901, US Tax Treaties.