Instructions for Form 1040NR-EZ - Introductory Material


Table of Contents

Can I Use Form1040NR-EZ?

You can use Form 1040NR-EZ instead of Form 1040NR if all items in this checklist 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, scholarship or fellowship grants, and nontaxable interest or dividends. 
Note. If you had taxable interest or dividend income, you must use Form 1040NR instead of Form 1040NR-EZ.
Your taxable income (line 14 of Form 1040NR-EZ) 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. See the instructions for line 11, later.
This is not an “expatriation” return. See the Instructions for Form 1040NR for more information.
The only taxes you owe are: 
a. The tax from the Tax Table, later, or 
b. 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.


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