Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
You can use Form 1040NR-EZ instead of Form 1040NR if all of the following items apply:
- You do not claim any dependents.
- You cannot be claimed as a dependent on another person's U.S. tax return (such as your parent's return).
- Your only U.S. source income was from wages, salaries, tips, refunds of state and local income taxes, and scholarship or fellowship grants.
Note. If you had taxable interest or dividend income, you must use Form 1040NR instead of Form 1040NR-EZ. - Your taxable income is less than $100,000.
- The only exclusion you can take is the exclusion for scholarship and fellowship grants, and the only adjustment to income you can take is the student loan interest deduction.
- You do not claim any tax credits.
- If you were married, you do not claim an exemption for your spouse.
- The only itemized deduction you can claim is for state and local income taxes.
Note. Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. - This is not an “expatriation return.”
- The only taxes you owe are:
- The tax from the Tax Table, or
- Unreported social security and Medicare tax from Forms 4137 or 8919.
- You do not claim a credit for excess social security and tier 1 RRTA tax withheld.
Current Products
Recent Developments
Change of Hours for Most IRS Toll-free Numbers Listed in Certain Tax Form Instructions and Publications -- 26-JAN-2012
Other Items You May Find Useful:
Form 1040NR, U.S. Nonresident Alien Income Tax Return
Comment on Form 1040NR-EZ
Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
