- Certain restrictions apply to the use of this form. You can use Form 1040NR-EZ as opposed to Form 1040NR only when you meet all of the requirements of the form. To use the form, you must not claim any dependents, U.S. citizen or otherwise, nor can you be claimed as a dependent. Your income must be in the form of wages, salaries, tips, or taxable refunds. Your taxable income cannot exceed $100,000, and the only permitted adjustments include the exclusion for scholarships, fellowship grants or student loan interest deductions. You cannot claim any tax credits, nor can your spouse. The only itemized deductions allowed are for state and local income taxes. You must also determine your U.S. status as resident alien or nonresident alien. Generally, if you pass the green card test or the substantial presence test, you are a resident alien and would not be eligible for the use of Form 1040NR-EZ. There are many requirements that are specific to your situation. You should refer to the IRS Form 1040NR-EZ instructions for more information.
- Enter your name and identifying number in the areas provided. Your identifying number will be either a Social Security number or individual taxpayer identification number. Complete the address information by entering the city, town or post office, state and ZIP code. Enter your country. Do not abbreviate. Provide your citizenship and additional address information. Choose your filing status. The filing status selections are single nonresident alien and married nonresident alien. Complete lines 3 through 26. Make sure to use the applicable year's tax table to determine your tax amount. You must complete Page 2's other information, questions A through K. If a particular question does not apply to you, enter "N/A". Sign and date your form, providing signatures in the appropriate fields.
- All individuals who received wages as an employee must file taxes by April 15. If your wages are not subject to employee withholdings, you must file taxes no later than June 15. All IRS 1040NR-EZ forms must be mailed as follows:
Department of the Treasury, Internal Revenue Service Center
Austin, TX 73301-0215 U.S.A.
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