Form 1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (2016)

What the Form Is For

Form 1040NR-EZ is a simplified tax return designed specifically for nonresident aliens with straightforward financial situations. Think of it as the “easy version” of the nonresident alien tax return. If you're a foreign national living temporarily in the United States—perhaps on a student, work, or exchange visitor visa—this form allows you to report your U.S. income and pay any taxes you owe to the federal government.

The form serves a narrow purpose: it's only for individuals who earned limited types of income from U.S. sources, claim no dependents, and meet several other qualifying criteria. Unlike U.S. citizens and residents who must report their worldwide income, nonresident aliens generally only pay U.S. taxes on income earned within the United States or connected to a U.S. trade or business.

Determining Nonresident Alien Status

You must determine your tax residency status before using this form. You're considered a nonresident alien if you don't meet either the “green card test” or the “substantial presence test.” Certain visa holders—students on F, J, M, or Q visas, teachers, trainees, and professional athletes competing in charitable events—are treated as “exempt individuals” whose days in the U.S. don’t count under the substantial presence test, though this exemption has time limits.

When You’d Use It (Including Late and Amended Returns)

Filing Deadlines for 2016

For the 2016 tax year, if you were an employee who received wages subject to U.S. income tax withholding, your return was due by April 18, 2017. If you didn’t receive wages as an employee, the deadline extended to June 15, 2017. Form 4868 allowed an automatic six-month extension, but taxes still had to be paid by the original deadline.

Filing Late Returns

If you missed the filing deadline, you must still file a return. Past-due returns should be mailed to the address in the current Form 1040NR-EZ instructions or any address listed in an IRS notice you received. Penalties and interest accrue on unpaid tax beginning on the original due date.

Filing Amended Returns

To amend a previously filed return, you must file Form 1040X. You typically have:

3 years from the date the original return was filed, OR
2 years from the date the tax was paid
whichever is later.

Special extended deadlines apply to disaster areas and individuals unable to manage their financial affairs.

Key Rules and Eligibility Requirements

Who Can Use Form 1040NR-EZ

You must meet all of the following criteria:

Claim no dependents.
Cannot be claimed as a dependent.
Have only eligible forms of income (wages, state tax refunds, scholarships/fellowships, certain nontaxable interest or dividends).
Taxable income under $100,000.
No tax credits claimed.
No spouse exemption if married.
Only itemized deduction is state/local income taxes (with limited exceptions).
Only exclusions/adjustments allowed: scholarship exclusions and student loan interest deduction.
Only taxes owed are from the tax table or unreported Social Security/Medicare tax.

When Filing Is Required

You must file Form 1040NR-EZ if you were a nonresident alien engaged in a U.S. trade or business in 2016, even with no income or treaty-exempt income.

Special Situations and Additional Forms

Treaty and Residency-Related Forms

Form 8833 — claiming certain tax treaty benefits
Form 8840 — closer connection to a foreign country
Form 8843 — for exempt individuals (students, teachers, trainees)
Dual-status taxpayers must attach statements and follow special rules

Step-by-Step Process (High Level)

Step 1: Gather Required Documents

Collect W-2s, 1042-S forms, 1099-R forms, and obtain an SSN or ITIN.

Step 2: Complete Personal Information

Enter your legal name, U.S. address, identifying number, and filing status.

Step 3: Report Income (Lines 3–10)

Income Breakdown

Line 3 — Wages
Line 4 — Taxable state/local refunds
Line 5 — Scholarships/fellowships
Line 6 — Treaty-exempt income (also complete Schedule OI)

After adding all income, subtract exclusions and the student loan interest deduction to get adjusted gross income (AGI).

Step 4: Enter Deductions and Exemptions (Lines 11–14)

Most taxpayers:

Itemize state/local taxes (line 11)
Claim personal exemption ($4,050 for 2016), possibly reduced at higher incomes

Step 5: Calculate Tax (Lines 15–17)

Use the tax table based on your taxable income and filing status. Add any Social Security/Medicare tax from Forms 4137 or 8919.

Step 6: Enter Payments (Lines 18–21)

Include all:

Withholding from W-2s and 1042-S
Estimated tax payments
Payments made with Form 1040-C

Compare payments with total tax to determine refund or balance due.

Step 7: Complete Schedule OI

Provide information on:

Country of citizenship and residency
Visa type
U.S. entry and departure dates
Treaty benefits

Step 8: Sign, Attach Documents, and Mail

Sign, date, include occupation, attach W-2s/1042-S, and mail to the correct IRS address.

Common Mistakes and How to Avoid Them

Identity and Information Errors

Incorrect name or SSN/ITIN
Mismatches between W-2 and return
Missing apartment numbers or occupation fields

Calculation Errors

Using line 10 instead of line 14 for the tax table
Mathematical mistakes
Using the wrong filing status

Form and Filing Errors

Forgetting to sign
Omitting required attachments
Filing duplicate original returns
Incorrectly claiming treaty benefits

Using the Wrong Form

If you received income beyond the allowed types, had dependents, claimed credits, or needed additional itemized deductions, you must use Form 1040NR, not Form 1040NR-EZ.

What Happens After You File

Processing Time

Paper returns: typically 4 weeks
Returns with Form 1042-S withholding: allow up to 6 months

Refund status can be checked via Where’s My Refund? or IRS2Go.

Refund Offsets

Refunds may be reduced to pay:

Federal/state taxes
Child/spousal support
Federal non-tax debts (e.g., student loans)

Interest and Penalties

Late filing: 5% per month (up to 25%)
Over 60 days late: minimum $205 penalty
Late payment: 0.5% per month (up to 25%)

IRS will send a bill for interest and penalties.

Additional Penalties

Potential penalties include:

Negligence
Substantial understatement
Erroneous refund claims
Fraud
Criminal charges for willful violations

Answer IRS notices promptly.

FAQs

#### Do I need to file if I had no income or my income was exempt under a tax treaty?

Yes. If you were engaged in a U.S. trade or business in 2016, filing is required unless you meet very limited exceptions.

#### How do I know if I qualify as a nonresident alien?

You’re a nonresident alien if you fail the green card test and the substantial presence test. Certain visa categories exempt days of presence.

#### Can I claim a refund of Social Security and Medicare taxes withheld?

Generally no. Exceptions apply mainly to students on specific visas. Refund requests must go to your employer.

#### What's the difference between Form 1040NR-EZ and Form 1040NR?

1040NR-EZ is a simplified return for those with limited income types and no dependents. Others must file Form 1040NR. To switch forms, file Form 1040X.

#### How do I claim tax treaty benefits?

Report treaty-exempt amounts on line 6, complete Schedule OI item J, and attach Form 8833 if required.

#### What if my residency status changed during the year?

You may be a dual-status taxpayer, requiring special forms and statements. You cannot take the standard deduction or file jointly unless electing full-year residency.

#### If I already left the U.S., do I still need to file?

Yes. Mail the return to the IRS and ensure your address is current for receiving refunds. Include payments made with Form 1040-C if applicable.

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