Form 1040 NR-EZ (2015) Filing Checklist Guide

Form 1040NR-EZ (2015) is a simplified federal income tax return for certain nonresident aliens who have no dependents and a narrowly defined set of U.S.-source income. This IRS form may only be used when all eligibility requirements are met, including strict limits on income types, deductions, adjustments, and credits under federal income tax rules.

This checklist applies only to the 2015 tax year and supports accurate preparation of a nonresident alien tax return using IRS forms and instructions in effect for that filing period. If any eligibility condition is not satisfied, the filer must use Form 1040-NR instead of Form

1040NR-EZ.

What This Checklist Covers

This guide explains when and how to file Form 1040NR-EZ for tax year 2015, focusing on eligibility, income reporting, deductions, treaty disclosure, and required attachments. It is intended for nonresident aliens under the Substantial Presence Test or Green Card Test who earned limited income in the United States.

The checklist does not replace official Internal Revenue Service instructions or professional tax advice, but it aligns with the IRS filing framework applicable to 2015 tax returns. It excludes unrelated items such as Schedule C business income, capital gains, or tax credits that would disqualify the return.

Checklist for Form 1040NR-EZ (2015)

1. Step 1: Confirm Nonresident Alien Status for the Tax Year

   Determine whether you were a nonresident alien for U.S. income tax purposes during tax year

   2015 by applying the Green Card Test and the IRS Substantial Presence Test. If you were a resident alien, green card holder, or dual-status taxpayer for any part of the year, Form

   1040NR-EZ is generally not appropriate.

   Review visa history, entry and exit dates, and any applicable exempt individual rules, including those affecting F, J, M, or Q visa holders. When days of presence are excluded, Form 8843 may be required even if no federal income tax is ultimately owed.

2. Step 2: Verify Income Types Are Allowed on Form 1040NR-EZ

   Confirm that your only U.S.-source income fits within the limited categories permitted on Form

   1040NR-EZ for 2015. These categories generally include wages reported on Form W-2, certain state income tax refunds, and taxable portions of scholarship or fellowship income.

   If you received taxable interest income reported on Form 1099-INT, dividend income, capital gains, or other FDAP income, you must file Form 1040-NR instead. The presence of disallowed income types overrides all other eligibility factors, regardless of total taxable income.

3. Step 3: Collect Correct 2015 Income and Withholding Forms

   Gather IRS forms relevant to income reporting, including Form W-2 for wages and Form 1042-S for scholarship income or treaty-related withholding. These documents support income reporting, income tax withholding reconciliation, and refund calculations on the federal tax return.

   Avoid using incorrect or later-year forms, such as Form 1099-NEC, which did not apply to tax year 2015. Independent contractor or business income typically requires Schedule C and disqualifies the use of Form 1040NR-EZ.

4. Step 4: Address Scholarships and Fellowship Income Correctly

   Separate scholarship or fellowship income into taxable and nontaxable portions based on qualified education expenses under Internal Revenue Code Section 117. Amounts used for tuition and required fees may be excluded, while amounts used for housing or services are generally taxable income.

   Use Form 1042-S and institutional statements to support income reporting, and ensure treaty-exempt amounts are identified correctly. Misclassification of scholarship income is a common cause of IRS transcript mismatches and delayed processing.

5. Step 5: Apply ACA Rules Carefully for 2015 Filings

   Do not automatically include an Affordable Care Act shared responsibility payment when preparing Form 1040NR-EZ for 2015. Nonresident aliens are generally exempt for the months they are classified as nonresidents under IRS tax residency rules.

   Confirm exemption status based on residency classification rather than visa type or immigration status. Incorrect ACA entries can inflate tax liabilities and delay a tax refund.

6. Step 6: Evaluate Treaty Benefits and Disclosure Requirements

   If a tax treaty affects how your income is taxed, identify the applicable treaty article and confirm eligibility under the Tax Treaty Countries rules. Treaty benefits may reduce taxable income, but must align with income reporting on IRS forms.

   Determine whether Form 8833 is required for disclosure, noting that not all treaty-based positions require filing that form. Treaty claims must remain consistent across Form

   1040NR-EZ, Schedule OI, and withholding forms, such as the 1042.

7. Step 7: Enter Identification Information Accurately

   Complete your name, address, and taxpayer identification number exactly as shown on IRS records and withholding forms. Use a Social Security number if eligible, or an ITIN if required for nonresident aliens filing a U.S. tax return.

   Mismatch errors between Form W-2, Form 1042-S, and the tax return are a frequent cause of

   IRS notices. Accurate identification helps ensure timely processing and refund status updates.

8. Step 8: Apply the Limited Deduction Rules Correctly

   Form 1040NR-EZ allows only one itemized deduction: state and local income taxes paid during the tax year. The standard deduction is generally not available to nonresident aliens using this form.

   A narrow exception applies to certain students or business apprentices from India under applicable tax treaties. Apply this exception only when all treaty conditions are satisfied and adequately documented.

9. Step 9: Do Not Claim Tax Credits on This Form

   Eligibility for Form 1040NR-EZ requires that no tax credits be claimed. Credits such as the

   Earned Income Credit or Child Tax Credit are not permitted on this return.

   If your situation involves tax credits, estimated tax payments, or additional deductions, you must file Form 1040-NR instead. Attempting to claim credits on this form may invalidate the filing.

10. Step 10: Attach Required Forms and Statements

    Attach required withholding documents, such as Copy B of Form W-2 and all Forms 1042-S reporting federal income tax withholding. Include Form 8833 only when treaty disclosure is required under IRS rules.

    Do not attach unrelated schedules such as Schedule D, Schedule NEC, or Schedule C, as these are not part of the 1040NR-EZ workflow. Including unnecessary IRS forms can delay processing.

11. Step 11: Sign, Date, and Mail the Return Properly

    Sign and date the return, confirm all income and withholding entries are complete, and verify the refund or amount owed calculation. Missing signatures are a common reason returns are rejected or delayed.

    Mail the return to the Internal Revenue Service address specified for Form 1040NR-EZ (2015), using the correct address based on whether a payment is included. When filing late, confirm the current IRS mailing instructions before sending.

• Complete IRS transcript retrieval (Wage & Income + Account)
• Professional tax form review
• Preparation & filing support
• Tax relief options if you owe the IRS

12. Step 12: Final Consistency Review

    Confirm that all eligibility requirements are satisfied, including nonresident alien tax status, allowed income types, and absence of tax credits. Verify that deductions, treaty positions, and attachments align with IRS instructions for the 2015 tax year.

    Ensure identification details match IRS transcripts and withholding forms, and retain copies of all tax documents for your records. This final review helps reduce amendment risk using Form

    1040X and minimizes IRS follow-up notices.

    Closing

    This checklist is designed to support accurate preparation of Form 1040NR-EZ for the 2015 tax year using the correct IRS forms, line flow, and attachment rules. For a smoother tax filing season, keep copies of all item files and withholding form records, track Tax Day deadlines, and consider requesting an extension with Form 4868 if more time is needed.

    When questions remain about tax residency, treaty reporting, or eligibility limits, a tax professional or campus Center for International Services resource may help confirm the correct filing path. After filing, retain the complete tax return package and IRS transcript details in case a future correction requires Form 1040X or a related IRS Form 1040NR amendment.

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