Form 1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (2011)

What the Form Is For

Form 1040NR-EZ is a simplified income tax return designed specifically for nonresident aliens who have straightforward U.S. tax situations and no dependents. It serves as an easier alternative to the more complex Form 1040NR for foreign nationals who worked or studied in the United States during the 2011 tax year but were not considered residents for tax purposes.

This form is exclusively for individuals who earned U.S. source income primarily through wages, salaries, tips, or scholarship and fellowship grants. The "EZ" designation indicates it's the streamlined version—think of it as the nonresident equivalent of the simpler forms that U.S. citizens might use. Nonresident aliens who file this form are generally taxed only on their U.S. source income, rather than their worldwide income.

Determining whether you're a nonresident alien involves specific tests. You're considered a nonresident if you don't meet either the "green card test" (having lawful permanent resident status) or the "substantial presence test" (being physically present in the U.S. for at least 31 days during 2011 and 183 days over a three-year period using a weighted formula). Even if you meet these tests, you might still qualify as a nonresident if you can establish a closer connection to a foreign country.

When You’d Use It (Late or Amended Filing)

The standard filing deadline for Form 1040NR-EZ depends on your employment situation. If you received wages subject to U.S. income tax withholding, your return was due April 17, 2012—slightly later than the usual April 15 date because April 15 fell on a Sunday and April 16 was Emancipation Day in the District of Columbia. If you didn't receive wages subject to withholding, you had until June 15, 2012, to file.

If you missed the deadline, you can request an automatic six-month extension by filing Form 4868 by the original due date. However, this extension only applies to filing the paperwork—not to paying any tax you owe. Interest and penalties may accumulate on unpaid taxes from the original due date forward. The IRS will calculate these amounts and send you a bill, so you don't need to figure them yourself.

For amended returns, if you discover errors or need to change information after filing, you must use Form 1040X, not another 1040NR-EZ. You generally have three years from the date you filed your original return or two years from the date you paid the tax (whichever is later) to file an amended return. Keep in mind that you cannot use Form 1040NR-EZ to amend—you'll need Form 1040X regardless of which form you originally filed.

Key Rules or Details for 2011

To qualify for Form 1040NR-EZ rather than the longer Form 1040NR, you must meet all of these requirements:

• You cannot claim any dependents, nor can you be claimed as a dependent on someone else's U.S. tax return.
• Your only U.S. source income must come from wages, salaries, tips, state and local income tax refunds, and scholarship or fellowship grants.
• If you earned even a small amount of taxable interest or dividend income, you're disqualified from using the EZ form and must use Form 1040NR instead.

Your taxable income must be less than one hundred thousand dollars. The only income exclusion you can take is for scholarship and fellowship grants, and the only adjustment to income allowed is the student loan interest deduction. You cannot claim any tax credits whatsoever on this form—not education credits, not child tax credits, nothing. If you were married, you cannot claim an exemption for your spouse.

The only itemized deduction you can claim is for state and local income taxes you paid. There's a special exception for residents of India who were students or business apprentices—they may be able to take the standard deduction instead. The form cannot be used for expatriation returns (special returns filed by former citizens or long-term residents giving up their status). Finally, the only taxes you can owe are those calculated from the Tax Table or unreported social security and Medicare taxes from specific forms.

Important identification rules apply. You need either a Social Security Number or an Individual Taxpayer Identification Number (ITIN). Getting an SSN typically takes about two weeks once the Social Security Administration has all required documentation, while obtaining an ITIN usually takes six to ten weeks. Your name and identifying number must match exactly across all your forms—Form 1040NR-EZ, Form W-2, Form 1042-S, and your actual identification documents.

Step-by-Step (High Level)

Collect Your Documents

The filing process begins with gathering your documents: all Forms W-2 showing your wages, any Forms 1042-S showing scholarship income or treaty-exempt amounts, and Forms 1099-R if you received distributions with tax withheld. You'll also need documentation of any state or local income taxes you paid.

Complete the Top Portion of the Form

Start by completing your name, address, and identifying number at the top of the form. Be careful with international addresses—write the country name in English and in capital letters, following that country's postal conventions. Then select your filing status: either single nonresident alien or married nonresident alien. Remember, this form doesn't allow joint filing with your spouse.

Fill Out the Income Section

In the income section:

• Report wages, salaries, and tips from Form W-2 on line three.
• Taxable state or local income tax refunds go on line four.
• Scholarship and fellowship grants go on line five.
• Treaty-exempt income goes on line six (requires completing Schedule OI).

Calculate Adjusted Gross Income and Deductions

Calculate your adjusted gross income by adding your income lines and subtracting allowable exclusions and deductions, such as:

• Scholarship exclusion
• Student loan interest deduction

Then subtract:

• Your itemized deduction (state and local income taxes paid)
• Your personal exemption of $3,700

Determine Your Tax and Payments

Use the Tax Table to find your tax based on taxable income and filing status. Then:

• Add any unreported Social Security and Medicare taxes
• Enter withholding, estimated payments, and payments made with Form 1040-C

Compare your total tax and payments to determine if you owe tax or get a refund.

Complete Schedule OI

The final critical step is completing Schedule OI. It asks for:

• Citizenship
• Visa type
• Days present in the U.S.
• Treaty claims
• Green card application status

This helps the IRS verify your nonresident status.

Common Mistakes and How to Avoid Them

Name or Identification Number Mismatches

Double-check your legal name and SSN/ITIN match all documents exactly. Even minor differences delay processing.

Using the Wrong Line for Tax Table Calculations

Always use line 14 (taxable income) when consulting the Tax Table—never adjusted gross income or other figures.

Math Errors

Use a calculator and recheck all arithmetic, especially:

• Taxable income
• Total payments
• Refund or amount owed

Missing Attachments

Attach all required forms:

• W-2
• 1042-S
• 1099-R (if tax withheld)

Always keep copies.

Incomplete Schedule OI

Fill out every question. Missing details—especially treaty information—lead to denials or delays.

Filing Duplicate Returns

Never send a second original return. Instead check refund status or contact the IRS.

What Happens After You File

After mailing your return to:

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

you can check your refund status after 3–4 weeks using Where’s My Refund.

Refund Timing

Returns with Form 1042-S withholding may take up to six months due to extra verification.

IRS Review Process

The IRS will:

• Correct math errors
• Request missing information if needed
• Send notices for discrepancies

Always respond promptly.

Paying Tax Owed

If you owe tax, pay by the filing deadline to avoid interest and penalties. The IRS will bill you for exact amounts owed.

Recordkeeping

Keep copies of everything for at least three years.

Scam Awareness

The IRS never contacts taxpayers initially by email, text, or social media.

FAQs

Do I have to file Form 1040NR-EZ even if I had no income or my income is exempt under a tax treaty?

Yes. If you engaged in a U.S. trade or business in 2011, filing is still required. Exceptions apply only if your activity was limited to personal services earning under $3,700 with no other filing requirements.

What’s the difference between a nonresident alien and a resident alien for tax purposes?

Status depends on the green card test or substantial presence test. Visa type does not determine tax residency.

Can I claim tax treaty benefits on Form 1040NR-EZ, and how?

Yes. Report treaty-exempt income on line six and complete Schedule OI, item J, with treaty article details. Attach Form 8833 if required.

I’m an F-1 student with a scholarship—what parts are taxable?

Amounts used for tuition and required expenses are nontaxable for degree candidates. Room, board, travel, and services performed are taxable.

How long will it take to get my refund, and can I track it?

Most refunds process in 3–4 weeks, but those involving Form 1042-S withholding may take up to six months.

What if I need to correct my Form 1040NR-EZ after filing?

File Form 1040X within the required timeframe. You cannot amend using another Form 1040NR-EZ.

I moved after filing—how do I update my address with the IRS?

Submit Form 8822 to the IRS. If you changed your name and have an SSN, update your records first with the Social Security Administration.

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