Form 1040-NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (2019)

What the Form Is For

Form 1040-NR-EZ is a simplified tax return designed specifically for nonresident aliens with straightforward U.S. tax situations. If you're not a U.S. citizen and don't meet the requirements to be treated as a resident for tax purposes, this streamlined form may be your ticket to fulfilling your U.S. tax obligations without navigating the more complex Form 1040-NR.

Think of this as the "easy version" of the nonresident alien tax return. It's designed for people who earned wages, salaries, or tips from U.S. sources, received certain scholarships or fellowship grants, or had refunds of state and local income taxes—but whose tax situations don't involve complicated investments, business income, or multiple deductions. The form walks you through reporting your U.S.-connected income, claiming limited deductions, calculating your tax using the IRS Tax Table, and determining whether you'll receive a refund or owe additional tax.

The 2019 version of this form was available for nonresident aliens who worked in the United States temporarily, such as students on F-1 visas working through Optional Practical Training (OPT), scholars on J-1 visas, or temporary workers, provided they met specific eligibility criteria. Importantly, you must file this form even if you had no income, if your income was exempt under a tax treaty, or if you had no U.S. tax withheld—simply being a nonresident alien engaged in trade or business in the United States triggers the filing requirement.

When You'd Use It

Regular Filing

Regular Filing: For the 2019 tax year, you would use Form 1040-NR-EZ if you were a nonresident alien with qualifying simple income. The filing deadline depends on your employment situation. If you were an employee who received wages subject to U.S. income tax withholding, your deadline was April 15, 2020. If you didn't have wages with withholding, your deadline extended to June 15, 2020.

If you couldn't meet these deadlines, you could request an automatic six-month extension by filing Form 4868 by the original due date. However, an extension to file is not an extension to pay—if you owe taxes, interest and penalties accrue from the original due date regardless of whether you filed for an extension.

Late Filing

Late Filing: If you missed the deadline entirely, you should still file as soon as possible. Late filing triggers penalties, but filing late is always better than not filing at all. The penalty structure escalates: you'll typically face a 5% penalty on unpaid taxes for each month (or part of a month) your return is late, up to a maximum of 25%. If your return is more than 60 days late, there's a minimum penalty of $435 or the full amount of tax you owe, whichever is smaller. If the IRS determines your failure to file was fraudulent, the penalty jumps to 15% per month, with a maximum of 75%.

Amended Returns

Amended Returns: If you discover errors after filing your original Form 1040-NR-EZ—whether you forgot to report income, claimed incorrect deductions, or even used the wrong form entirely—you'll need to file Form 1040-X (Amended U.S. Individual Income Tax Return). You generally have three years from the date you filed the original return or two years from the date you paid the tax (whichever is later) to file an amendment.

Key Rules or Details for 2019

Eligibility Rules

Who Can Use This Form: You can use Form 1040-NR-EZ only if all of the following apply:

You don't claim any dependents and cannot be claimed as a dependent on someone else's return.
Your only U.S. source income came from wages, salaries, tips, state and local income tax refunds, scholarship or fellowship grants, and nontaxable interest or dividends.
Your taxable income on line 14 must be less than $100,000.
You are only claiming the itemized deduction for state and local income taxes (or standard deduction if eligible under the U.S.-India treaty).
You can claim only the exclusion for scholarship/fellowship grants and the student loan interest deduction.
You aren't claiming any tax credits.
The only taxes you owe are from the Tax Table or certain unreported SS/Medicare taxes.
You aren't claiming a credit for excess social security or tier 1 railroad retirement tax withheld.

Filing Requirements

Who Must File: You're required to file Form 1040-NR-EZ (or Form 1040-NR) if you were a nonresident alien engaged in trade or business in the United States during 2019, even if you had no income or your income is treaty-exempt.

Residency Tests

Residency Status Matters: The IRS determines residency status based on:

Green Card Test
Substantial Presence Test

Meeting either usually makes you a resident alien required to file Form 1040 instead.

Additional Limitations

Special Limitations:

No personal exemption allowed for 2019.
No joint filing unless electing full-year residency (requires Form 1040).
Not allowed for individuals subject to expatriation tax or who terminated U.S. residency.

Step-by-Step (High Level)

Step 1: Determine Filing Status and Gather Documents

Collect:

Forms W-2
Forms 1042-S
Forms 1099-R (if applicable)
Records of state/local tax payments

Step 2: Complete Personal Information

Include:

Full legal name
Foreign address
ITIN (most common)
Matching info to W-2/1042-S

Step 3: Report Income

Report:

Wages/tips (line 3)
Taxable scholarship amounts
State/local tax refunds (if applicable)

Step 4: Calculate AGI

Add income lines.
Deduct student loan interest (if eligible).

Step 5: Claim Deductions

Options:

Itemized deduction for state/local income taxes.
Standard deduction for eligible Indian residents under treaty.

Step 6: Calculate Tax & Credits

Use the Tax Table.
Enter tax on line 15.

Step 7: Report Payments and Determine Refund or Balance Due

Include:

Federal tax withheld
Estimated payments (if any)

Step 8: Sign, Date, and Submit

Attach required documents and mail to the appropriate IRS address.

Common Mistakes and How to Avoid Them

Filing Errors

Filing Multiple Returns: Never send multiple original returns.

Identification Issues

Incorrect or Missing Identifying Numbers: SSN/ITIN must match all documents.

Calculation Errors

Math Errors: Double-check all computations.

Tax Table Misuse

Wrong Tax Table Amount: Ensure correct filing-status column and income row.

Missing Attachments

Forgetting to Attach Required Forms: Always attach W-2, 1042-S, and 1099-R (if tax withheld).

Address Problems

Incomplete Address Information: Include full international address and country name.

Deduction/Credit Errors

Claiming Ineligible Deductions or Credits: Only limited deductions allowed.

Missing Signature

Not Signing the Return: An unsigned return is invalid.

Treaty-Exempt Income Errors

Forgetting Treaty-Exempt Income: Must report on line 6 and complete Schedule OI.

What Happens After You File

Processing Timeline

Refund tracking available after about 4 weeks.
1042-S income may delay refunds up to six months.

Refund Method

Direct deposit is fastest.
Incorrect banking info leads to paper check delays.

Refund Statute of Limitations

Refund claims must be filed within three years of original due date.

Balances Due

Penalty: 0.5% per month, up to 25%.
Interest accrues daily.

IRS Notices

Always respond promptly to avoid further penalties.

Amended Return Processing

Form 1040-X can take up to 16 weeks.
Appears in IRS system after about 3 weeks.

FAQs

Can I file Form 1040-NR-EZ electronically?

For 2019, e-file wasn’t available for this form. Must be mailed.

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

The EZ form is for simple nonresident situations; Form 1040-NR is required for complex income, deductions, dependents, or credits.

Do I need to file if my scholarship is fully tax-exempt under a treaty?

Yes—unless you are a nonresident student/teacher/trainee under F, J, M, or Q with no taxable income.

I don't have an SSN. Can I still file?

Yes—use an ITIN. Apply or renew using Form W-7.

What if I was dual-status in 2019?

Write “Dual-Status Return” at the top of Form 1040-NR-EZ and attach a resident-period statement.

Can I claim a refund if my employer withheld too much tax?

Yes—file the return and claim your refund within three years of the due date.

What if I need to change something after I already filed?

File Form 1040-X. Processing may take up to 16 weeks.

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