Form 1040-NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (2018)

What the Form Is For

Form 1040-NR-EZ is a simplified tax return designed for nonresident aliens who have straightforward U.S. income and no dependents. Think of it as the "easy version" for foreign nationals working or studying in the United States who need to pay taxes on their U.S. earnings but whose financial situations are relatively uncomplicated.

This form is specifically for people who are not U.S. citizens or permanent residents (green card holders) but who earned money in the United States during the tax year. It's meant for those whose only U.S. income comes from wages, salaries, tips, scholarships, fellowships, or state and local tax refunds—and nothing more complex like business income, rental property, or investment dividends. The form allows you to report your income, claim limited deductions, calculate your tax, and either receive a refund or pay any additional tax you owe.

The 2018 version of this form was the last year it was available, as the IRS discontinued Form 1040-NR-EZ after 2018. Nonresident aliens now must use the regular Form 1040-NR regardless of their situation's complexity.

When You'd Use It (Late/Amended)

Late Returns

If you missed the filing deadline for 2018, you should still file Form 1040-NR-EZ as soon as possible. Send it to the address specified in the instructions for that tax year, unless you've received a notice from the IRS directing you to a different address.

Keep in mind that to claim a refund, you generally have three years from the original due date to file. After that window closes, you forfeit any refund owed to you. If you have an outstanding tax balance, interest and penalties accrue from the original due date, so filing late doesn't eliminate your obligation—it actually makes it more expensive.

Amended Returns

To correct a mistake on your 2018 Form 1040-NR-EZ, you must file Form 1040X (Amended U.S. Individual Income Tax Return).

You'd also use Form 1040X if you discovered you should have filed Form 1040-NR instead of 1040-NR-EZ, or vice versa.
The deadline for filing an amended return is typically:

3 years from the date you filed your original return, or
2 years from the date you paid the tax (whichever is later).

Reasons for amending include:

forgetting to claim allowable deductions
discovering unreported income
correcting mathematical errors

People in disaster areas or those physically/mentally unable to manage finances may have additional time.

Key Rules

Who Can Use It

You can use Form 1040-NR-EZ only if every one of these conditions applies:

You cannot claim any dependents and cannot be claimed as a dependent by someone else.
Your only U.S. income must come from:
- wages, salaries, tips
- state/local tax refunds
- scholarship or fellowship grants
- nontaxable interest or dividends
Your taxable income is under $100,000.
You can only claim the scholarship/fellowship exclusion and the student loan interest deduction.
You cannot claim any tax credits.
You can claim only itemized deductions for state/local taxes (limited to $10,000 single / $5,000 MFS) unless eligible for the Indian student standard deduction exception.
You cannot claim a credit for excess Social Security tax withheld.
You cannot have taxable interest, dividends, business income, capital gains, rental income, or other complex income sources.

Residency Status

You must be a nonresident alien, as determined by:

the green card test, or
the substantial presence test

Certain days do not count toward substantial presence, including:

exempt individual days (students, teachers, trainees on certain visas)
commuter days from Mexico or Canada
days unable to leave due to medical conditions

Tax Treaty Benefits

If you're claiming treaty-exempt income:

complete item J of Schedule OI (page 2)
report treaty-exempt income on line 6
attach Form 8833, if required

Personal Exemptions and Credits

Personal exemptions were suspended in 2018—you cannot claim one.
No credits are allowed on Form 1040-NR-EZ.

Step-by-Step (High Level)

Step 1 — Personal Information

Fill in:

name
address (U.S. or foreign)
SSN or ITIN

Ensure exact matches to SSA or IRS records.

Step 2 — Filing Status

Check:

Box 1 — Single, or
Box 2 — Married

Status is based on December 31. Some married individuals may qualify as single.

Step 3 — Report Income

Line 3 — Wages (W-2)
Line 4 — State/local tax refunds (1099-G)
Line 5 — Scholarships/fellowships (1042-S or school statements)
Line 6 — Treaty-exempt income (requires Schedule OI)

Step 4 — Calculate Adjustments

Line 8 — Scholarship exclusion (tuition, books, etc.)
Line 9 — Student loan interest deduction

Step 5 — Itemized Deductions

Line 11 — State/local income tax deduction
- $10,000 single
- $5,000 married filing separately

Indian students may take the standard deduction.

Step 6 — Figure Your Tax

Subtract deductions → Line 14 (Taxable income)
Use Tax Table to compute tax on Line 15
Use correct filing status column

Step 7 — Report Payments

Line 18a — Withholding from W-2 / 1099-R
Line 18b — Withholding from 1042-S
Line 19 — Estimated payments
Line 21 — Total payments

Step 8 — Refund or Balance Due

If payments > tax → Refund
If tax > payments → Amount due

Step 9 — Sign and Attach Documents

Attach:

W-2
1042-S
1099-R (if applicable)

Mail to the correct IRS address.

Common Mistakes and How to Avoid Them

Name and Number Mismatches

Ensure your SSN/ITIN and name match SSA and IRS records.

Wrong Tax Table Column

Use the correct filing status column:

“Married filing separately” if you are married
“Single” only if truly single

Missing or Incorrect Forms

Attach W-2, 1042-S, and 1099-R to the front of the return.

Arithmetic Errors

Double-check:

taxable income
total payments
refund/amount due

Consistently round if rounding.

Itemized Deduction Limits

SALT (state/local taxes) capped at:

$10,000 single
$5,000 married filing separately

Forgetting to Sign

Unsigned returns are invalid.

Filing Multiple Returns

Do not file a second return if waiting on a refund.

Not Including Apartment Numbers

Missing apartment numbers can cause lost IRS mail.

What Happens After You File

Processing Timeline

Most returns processed within 4 weeks
Refunds from 1042-S withholding may take up to 6 months

Use “Where’s My Refund?” tool.

Refunds

Refunds issued by:

direct deposit, or
mailed check

Refunds under $1 require written request.

Refund Offsets

Your refund may be used to pay:

federal or state taxes
child/spousal support
federal debts (e.g., student loans)

You’ll receive a notice explaining any offset.

Balances Due

Must be paid by the due date to avoid penalties.

Penalties and Interest

Late filing — 5% per month (max 25%)
Fraudulent late filing — 15% per month (max 75%)
Late payment — 0.5% per month (max 25%)

IRS Correspondence

IRS may send notices requiring information or making adjustments.

Audit Possibility

Low probability, but keep documents for 3 years.

FAQs

I don't have a Social Security Number. Can I still file?

Yes. Apply for an ITIN using Form W-7 and file it with your return.

I'm a student on an F-1 visa with a scholarship. Do I have to file Form 1040-NR-EZ?

If any part of your scholarship is taxable or if you earned wages, you must file.

Can I file Form 1040-NR-EZ electronically?

E-filing options for 2018 were limited; most people had to mail the return.

What if I got married during the year—am I considered married for the full year?

Yes. Your marital status on December 31 determines your status for the entire year.

I paid more than $10,000 in state income taxes. Why can't I deduct the full amount?

Because the SALT deduction was capped by law at $10,000 ($5,000 MFS).

What happens if I file Form 1040-NR-EZ but should have filed Form 1040-NR?

File Form 1040X and attach the correct 1040-NR.

Can I claim a tax treaty benefit to reduce my U.S. taxes?

Yes, if eligible under your country’s treaty. Use line 6 and Schedule OI; Form 8833 may be required.