What Form 1040NR-EZ 2019 Is For
Form 1040NR-EZ was a simplified federal tax return designed for a nonresident alien with straightforward income in the United States during the 2019 calendar year. It allowed eligible filers to report income tax on wages from a W-2 form, scholarship amounts on a Form 1042-S, and other effectively connected income without completing the longer Form 1040-NR. The Internal Revenue Service used this form to help individuals meet their tax obligations and comply with IRS rules related to trade or business activities.
The form applied only to individuals who did not qualify as resident aliens under the substantial presence test or the green card test. It supported limited deductions and did not allow tax credits such as the Child Tax Credit, education credits, or the Lifetime Learning Credit. International tax experts often recommend software like Glacier Tax Prep or campus resources, such as the International Education Center or UCR Payroll Office, for filers on F, J, M, Q, A, or G visas.
For a detailed breakdown of filing requirements, eligibility rules, and step-by-step instructions, see our comprehensive guide for Form 1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (2019).
When You’d Use Form 1040NR-EZ
A filer used Form 1040NR-EZ when income was simple, filing statuses were limited, and no dependents or complex deductions applied. The form was suitable for nonresident aliens reporting income tax on wages, scholarship payments, or state tax refunds from a State Franchise Tax Board or the California State Franchise Tax Board. It did not support married filing jointly, Schedule A deductions, or reporting income from a digital marketing business.
The form was applied only when the filer did not qualify to file Form 1040 as a U.S. citizen or resident alien and was required to file a federal tax return under U.S. tax regulations. A filer needing more time requested an extension using Form 4868. Individuals claiming treaty exemptions under tax treaties or treaty countries disclose them when necessary using Form 8833.
For complete details on wage reporting, withholdings, and tax filings, see our guide for Individual Tax Forms.
Key Rules or Details for 2019
The IRS strictly limited eligibility, requiring that all income be reported through basic tax forms and that no claim for broad tax benefits be made. A filer needed a valid tax ID, such as a Social Security number or an ITIN, and those claiming closer connection exceptions used Form 8840 to document ties to a foreign country. Individuals from Puerto Rico or South Korea may be eligible for unique treaty provisions under Treasury Department rules.
A married filer generally used married filing separately because joint filing required a full-year resident election and the use of Form 1040. The form prohibited deductions or credits commonly available to a resident alien, such as Saver’s Match, and did not allow income not effectively connected unless reported through Schedule NEC. An exempt individual under visa classifications used appropriate documents from campus departments, such as HMNSS 1500, when needed.
Step-by-Step (High Level)
Step 1: Gather necessary documentation
A filer is needed to collect documents for wages, scholarship amounts, treaty-exempt income, tax withholding, and any payments made during the calendar year. This included a W-2 form, a 1042S form, records of state tax refunds from the State Franchise Tax Board or California State Franchise Board, and identification records, such as a tax ID, address details, and visa documentation.
Step 2: Confirm nonresident status
The filer needed to determine nonresident status under the substantial presence test or the green card test. A person meeting either test became a resident alien unless treaty provisions applied. Those who needed additional support could use Form 8840 to document a closer connection to a foreign country or consult international tax experts.
Step 3: Report income correctly
Form 1040NR-EZ required the filer to report wages, scholarship income, and other amounts connected to trade or business activity in the United States. Income exempt under tax treaties was reported separately. Schedule NEC was used when applicable for income not effectively connected to the United States.
Step 4: Calculate adjusted gross income and deductions
The form allowed limited deductions for state and local income taxes or student loan interest. Some filers from India may be eligible to claim a standard deduction under a tax treaty. Most filers did not qualify for additional tax benefits available on Form 1040.
Step 5: Determine taxes owed
The filer calculated income tax using the IRS Tax Table. The form did not permit tax credits such as education credits, Saver's Match, or other benefits available to U.S. citizen filers.
Step 6: Compare Withholding and Tax Payments
The filer entered federal withholding amounts and estimated payments. If withholding exceeded liability, a refund was issued. If taxes were due, payment was required immediately to limit penalties.
Step 7: Sign and file the return
A complete and accurate signature, occupation, and mailing address were required. Paper filing was required because the simplified form did not support electronic filing for the 2019 tax year.
For more information about IRS assistance, including help with your tax questions and payment options, see this comprehensive guide.
Common Mistakes and How to Avoid Them
- Filing the wrong form due to incorrect residency classification: Apply the substantial presence and residency tests correctly and use Form 1040-NR instead of Form 1040 when required; avoid selecting filing statuses that are not allowed, such as Married Filing Jointly.
- Submitting returns with mismatched or incorrect identifying numbers: Ensure SSNs or ITINs match wage documents to prevent processing delays and IRS correspondence issues.
- Misreporting income or treaty-exempt amounts: Calculate taxable income carefully and correctly report any treaty benefits to avoid incorrect tax assessments.
- Including income not permitted on Form 1040-NR: Exclude self-employment earnings, digital business income, and other disallowed items that require a different tax form.
- Leaving out signatures or required attachments: Sign the return and include all relevant Forms W-2, 1042-S, and supporting documents to ensure complete and timely processing.
What Happens After You File
The Internal Revenue Service reviewed the federal tax return after it was mailed, and refunds often took longer when scholarship income, treaty exemptions, or incomplete tax forms required additional verification. A filer owing income tax accrued penalties from the original deadline, even with an approved extension under Form 4868, and needed to respond promptly to IRS notices with documents supporting residency status, tax home details, or tax treaty benefits. If corrections were required, the filer submitted Form 1040-X; however, processing delays were common for nonresident alien filings from foreign countries.
FAQs
Can a filer submit Form 1040NR-EZ electronically?
Electronic filing was not available for the 2019 version of the form; therefore, the filer was required to submit a paper return.
Who needed to file Form 1040NR-EZ for 2019?
A nonresident alien with simple wage or scholarship income is required to file the form when the income is effectively connected with U.S. activities.
What if the filer missed the deadline?
A filer needed to submit the form as soon as possible because penalties continued to increase until the return was filed.
Can a filer modify a return after it has been filed?
An amended return could be submitted using Form 1040-X to correct income, deductions, or residency information.
What if a filer received payment subject to a treaty exemption?
The filer reported treaty-exempt income separately and disclosed treaty details when required.
