Form 1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (2014)

What the Form Is For

Form 1040NR-EZ is a simplified tax return designed specifically for nonresident aliens with straightforward tax situations. If you're not a U.S. citizen or resident and you worked in the United States or earned certain types of U.S.-source income during 2014, this form allows you to report that income and pay any taxes owed—or claim a refund if too much was withheld from your paychecks.

Think of it as the "short form" for nonresidents. While the standard Form 1040NR exists for more complex situations, the 1040NR-EZ streamlines the process for those whose U.S. tax situation is relatively simple. You might use this form if you were a foreign student with a part-time job, a temporary worker on a visa, or a visiting professional who earned wages but had no dependents or complicated deductions.

The form only covers income that has a connection to the United States—primarily wages, salaries, tips, and certain scholarship or fellowship grants. You must have been a nonresident alien for the entire 2014 tax year, meaning you didn't meet either the "green card test" (holding permanent resident status) or the "substantial presence test" (being physically present in the U.S. for a certain number of days). The IRS offers detailed guidance in Publication 519 to help determine your residency status.

When You'd Use It (Late Filing and Amended Returns)

Understanding deadlines is crucial for avoiding penalties. If you earned wages as an employee and had U.S. income tax withheld from your paycheck, your Form 1040NR-EZ was due by April 15, 2015. However, if you didn't receive wages subject to withholding—perhaps you only had scholarship income or worked as an independent contractor—your deadline was June 15, 2015.

Missed the deadline? You can request an automatic six-month extension by filing Form 4868 by the original due date. But here's the catch: an extension gives you more time to file, not more time to pay. Any taxes you owe still accrue interest from the original due date, and you may face penalties for late payment even with an extension.

If you file late without an extension, the IRS typically charges a failure-to-file penalty of 5% of the unpaid tax for each month (or part of a month) your return is late, up to a maximum of 25%. There's also a failure-to-pay penalty and interest charges that compound over time. These can add up quickly, so even if you can't pay the full amount, it's better to file on time and arrange a payment plan.

Already filed but discovered an error? You'll need to file an amended return using Form 1040-X. You generally have three years from the date you filed your original return (or two years from when you paid the tax, whichever is later) to file an amended return and claim a refund. The IRS now allows electronic filing of amended returns through tax software, and you can track your amended return's status using the "Where's My Amended Return?" tool on IRS.gov.

Key Rules or Details for the 2014 Tax Year

Not everyone qualifies to use Form 1040NR-EZ. The IRS has strict eligibility requirements, and all of them must be met—miss even one, and you'll need to use the longer Form 1040NR instead.

Your income must come from specific sources: wages, salaries, tips, refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Notice the word "nontaxable"—if you earned any taxable interest or dividend income, you're automatically disqualified from using the EZ form. Your taxable income must be under $100,000 for the year.

You cannot claim any dependents, and if you're married, you cannot claim an exemption for your spouse. You also cannot be claimed as a dependent on someone else's return. The only deduction typically allowed is for state and local income taxes you paid (though students and business apprentices from India may qualify for the standard deduction instead). No tax credits are permitted—no child tax credit, no earned income credit, no education credits.

The only income exclusion you can take is for certain scholarship and fellowship amounts used for tuition and required fees, books, supplies, and equipment. The only adjustment to income allowed is the student loan interest deduction, and only if you're single with modified adjusted gross income below $80,000.

If you need to file certain additional forms—like Form 8833 for claiming treaty benefits in certain situations, Form 8840 for closer connection exceptions, or Form 8843 for exempt individuals—you may not be able to use Form 1040NR-EZ. Additionally, dual-status taxpayers (people who were both residents and nonresidents during the year) generally must follow special filing procedures that don't allow for the EZ form.

Step-by-Step (High Level)

Step 1: Gather Your Documents

Start by gathering your documents: Forms W-2 from employers, Forms 1042-S showing scholarship income or treaty-exempt amounts, and any Forms 1099 showing other income. You'll also need your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).

Step 2: Complete the Top Section

Begin with the basics: your name, address, and identifying number at the top of the form. Next, indicate your filing status—most filers check either "Single" or "Married filing separately." The form doesn't allow for joint filing or head of household status.

Step 3: Report Your Income

The income section comes next.

Total wages from W-2 (Box 1) → line 3
Refunds of state or local income taxes → line 4
Scholarship and fellowship grants → line 5
Treaty-exempt income → line 6 (with detailed explanation in Schedule OI)

Step 4: Calculate Your Adjusted Gross Income

Calculate your adjusted gross income by subtracting:

Student loan interest (if eligible)
Excludable scholarship amounts

Step 5: Determine Deductions and Taxable Income

Subtract either:

Itemized deduction for state/local income taxes, or
Standard deduction (if eligible as an Indian student or apprentice)

Step 6: Calculate Tax and Credits

Use the tax table in the instructions to find your tax. Then subtract your personal exemption amount ($3,950 for 2014).

Step 7: Compare Withholding to Tax Due

Compare your tax liability to the amount withheld:

Excess withheld → refund
Not enough withheld → amount owed

Step 8: Sign, Attach Documents, and Mail

Sign and date your return. Attach W-2s, 1042-S forms, and any 1099-R with withholding. Mail to the address specified in the instructions.

Common Mistakes and How to Avoid Them

Incorrect Identification Numbers

Double-check your SSN or ITIN for accuracy—mistakes cause delays.

Mathematical Errors

Triple-check calculations or use tax software to avoid errors.

Using the Wrong Tax Table

Ensure you're referencing the correct line and the correct filing status column.

Missing Attachments

Attach all W-2, 1042-S, and required supporting forms to the front of the return.

Missing Signatures or Occupation

Unsigned returns are invalid; always sign and date.

Incomplete Treaty Information

Provide full treaty article and residency details in Schedule OI.

Filing Duplicate Returns

Never file more than one original return for the same year.

What Happens After You File

Once you mail your Form 1040NR-EZ to the IRS address specified in the instructions, the agency begins processing your return. For paper returns, this typically takes about four weeks before information becomes available in the IRS system.

Refund status can be checked using the "Where's My Refund?" tool on IRS.gov.

Longer Processing Times for 1042-S Based Refunds

These can take up to six months due to additional verification.

Refund Offsets

Refunds may be reduced to pay:

Federal or state tax debts
Child or spousal support
Federal debts such as student loans

IRS Notices for Errors

The IRS may request clarification if it finds discrepancies or incomplete entries.

Math Error Corrections

IRS may automatically correct simple errors and adjust refund/amount owed.

Tax Owed After Filing

If you owe taxes, payment plans are available, but penalties and interest continue to accrue.

Refund Statute Expiration

You must file within three years to claim a refund.

FAQs

#### Do I need a Social Security Number to file Form 1040NR-EZ?

You need either an SSN or ITIN. If you're authorized to work, apply for an SSN. If not eligible, apply for an ITIN using Form W-7.

#### What if I had both U.S. and foreign income during 2014?

Form 1040NR-EZ only reports U.S.-source or effectively connected income. Dual-status taxpayers must follow special procedures and typically cannot use the EZ form.

#### Can I claim tax treaty benefits on Form 1040NR-EZ?

Yes, but only in limited situations and only if the treaty does not require Form 8833.

#### What happens if I leave the United States before the filing deadline?

Your filing deadline remains the same. You may file from abroad and provide a foreign address.

#### How long should I keep copies of my tax return and supporting documents?

Keep records for at least three years; six years if substantial income was omitted; seven years for bad debt or worthless securities.

#### Can I e-file Form 1040NR-EZ?

E-filing was limited for 2014. Most taxpayers needed to file by paper. The form was discontinued after 2019.

#### What if my employer didn't give me a W-2 or the W-2 is incorrect?

Contact your employer first. If unresolved, contact the IRS. File using best available records and attach a statement if needed.

Note: Form 1040NR-EZ was discontinued after the 2019 tax year. Nonresident aliens now use Form 1040-NR for all filing situations. This summary describes the 2014 version based on official IRS instructions available at IRS.gov.

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