Form 1040 NR-EZ (2013): Filing Rules & Common Mistakes

Form 1040NR-EZ (2013) is a simplified U.S. federal income tax return for certain nonresident aliens with no dependents and a limited range of allowable U.S.-source income. Because eligibility is narrow, the priority is confirming that the facts match the form’s requirements before starting the return.

This reference guide presents a structured, step-by-step checklist for completing an accurate

2013 income tax return using Form 1040NR-EZ while avoiding standard eligibility and reporting errors.

Key “Before You Start” Notes

This return applies only to income received during January 1 through December 31, 2013, and it must be prepared using the 2013 version of the form and instructions. Although the Affordable

Care Act shared responsibility payment begins in 2014, the 2013 instructions still include updates that affect filing status rules and correct income placement.

Form 1040NR-EZ is not appropriate if the filer needs to claim dependents, claim tax credits, report capital gains, or include income types outside the form’s limited scope. In those cases,

Form 1040-NR is generally required.

Ten-Step Checklist for Form 1040NR-EZ (2013)

1. Step 1: Confirm eligibility to use Form 1040NR-EZ

   A filer may use Form 1040NR-EZ only if they are a nonresident alien for U.S. tax purposes in

   2013 under the Green Card Test, Substantial Presence Test, or applicable tax treaty rules. The filer must not claim dependents, must not be claimed as a dependent by another taxpayer, and must remain below the form’s taxable income threshold.

   Only single nonresident alien or married nonresident alien filing statuses are available on the form. Dual-status taxpayers or those making resident elections generally cannot use this form as the primary return.

2. Step 2: Verify income types fit the EZ form

   Form 1040NR-EZ supports limited categories of effectively connected income, including wages, taxable state or local income tax refunds, and taxable scholarship or fellowship grants.

   Treaty-exempt income may be reported separately as exempt when the instructions require it.

   If the filer received interest income, dividend income, or other FDAP income reported on Forms

   1099-INT or 1099-DIV, Form 1040-NR is generally required instead. Eligibility should not be assumed based only on having a small number of documents.

3. Step 3: Gather documents that match the allowed income

   Collect Form W-2 for wages and Form 1042-S for scholarship income, treaty reporting, and withholding at source. If a Form 1099-G was issued for a state or local tax refund, include it only if the refund is taxable under 2013 rules and fits the return’s scope.

   Gather immigration records, visa details, and U.S. entry and exit dates to support nonresident status and to complete disclosures required in Schedule OI. Keep treaty documentation available if a treaty benefit is claimed.

4. Step 4: Understand allowed deductions and adjustments

   Form 1040NR-EZ (2013) permits only one adjustment to income, the student loan interest deduction, and only when the filer meets the specific eligibility requirements. No other adjustments to income are allowed on this return.

   Itemized deductions are available on the EZ form, but they are limited. In most cases, the only allowed itemized deduction is state and local income taxes, with a narrow treaty-based exception that may permit certain students or business apprentices from India to claim a standard deduction instead.

5. Step 5: Handle tax treaty benefits correctly

   If a treaty benefit applies, treaty-exempt income is reported on Schedule OI by listing the treaty country, treaty article, and exempt amount. The exempt total is then transferred to the treaty-exempt income line on the main form, in accordance with the 2013 instructions.

   Form 8833 is attached only when disclosure is required for the treaty-based return position. A treaty claim does not automatically require Form 8833, so the disclosure rules should be reviewed for the specific position taken.

6. Step 6: Do not list dependents

   Form 1040NR-EZ is limited to filers with no dependents. If a filer needs to claim a dependent exemption under nonresident rules, the EZ form is not available; instead, Form 1040-NR should be filed.

   Dependents should not be added by annotation or attachment because doing so violates the form’s eligibility conditions.

7. Step 7: Enter income using the correct 2013 line numbers

   Use the 2013 Form 1040NR-EZ line structure rather than Form 1040 logic. Wages are entered on Line 3, taxable state or local refunds on Line 4, scholarships on Line 5, treaty-exempt income on Line 6, and the adjusted gross income is computed on Line 10.

   Accurate line placement supports accurate tax computation and reduces the risk of processing delays caused by mismatched totals.

8. Step 8: Calculate tax using the 2013 tax table

   Compute tax using the 2013 tax table from the Form 1040NR-EZ instructions, based on taxable income and filing status. Only compute the taxes the EZ form provides for, including any limited employment tax situations listed in the form when applicable.

   If the tax computation requires forms or schedules outside what the EZ structure supports, Form

   1040-NR is usually the correct filing form.

9. Step 9: Claim no tax credits

   A core eligibility rule for Form 1040NR-EZ (2013) is that no tax credits may be claimed. If the filer believes a credit applies, that generally indicates that Form 1040-NR is required instead.

   Treat Form 4868 as an extension request rather than a credit, since payments made with an extension are handled as payments, not credit claims.

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10. Step 10: Attach required forms and file correctly

    Attach Form W-2 and Form 1042-S as instructed to substantiate federal income tax withheld.

    Attach Form 8843 only when required to support an exempt individual position for the

    Substantial Presence Test or another qualifying exception.

    Mail the return to the correct IRS address listed in the 2013 Form 1040NR-EZ instructions based on whether a payment is enclosed. Sign and date the return, and keep a complete copy of the filed package and all supporting records.

    Closing Review and Filing Reminders

    Before submission, confirm that the return includes only income types allowed on Form

    1040NR-EZ and that no tax credits or dependents were claimed. Recheck Schedule OI entries, treaty reporting totals, and withholding amounts to ensure all figures match Forms W-2 and

    1042-S.

    After filing, retain supporting records such as immigration day-count documentation, treaty support, and withholding statements in case the IRS requests clarification. If any income category or document does not clearly fit the EZ form’s structure, switching to Form 1040-NR typically prevents avoidable corrections and amended filing later.

    If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.