U.S. Income Tax Return for Certain Nonresident Aliens
With No Dependents 2010 Checklist
Form 1040NR-EZ for 2010 serves nonresident aliens with no dependents, limited U.S. source
income, and no itemized deductions. This form restricts eligibility because filers cannot claim dependent exemptions, and the standard deduction applies only to residents of India who were students or business apprentices.
No year-specific stimulus reconciliation, shared responsibility payments, or TCJA provisions apply to the 2010 Form 1040NR-EZ. The form incorporates rules under Internal Revenue Code sections governing nonresident alien taxation and applies income source sourcing rules per
Publication 519.
Ten-Step Filing Checklist
1. Confirm eligibility by establishing nonresident alien status and verifying that all 2010
Form 1040NR-EZ income limits and filing requirements are met. Taxable income reported on line 14 cannot exceed one hundred thousand dollars, and no dependents may be claimed. In addition, the filer cannot be listed as a dependent on another individual’s U.S. tax return. Residency status must be determined using the Green Card
Test or the Substantial Presence Test before choosing the appropriate tax form.
2. Gather Form W-2 if you received U.S. source wages during the tax year. Collect all 1099 forms, including Form 1099-INT, Form 1099-DIV, and Form 1099-MISC that report U.S.
source income for 2010.
3. Complete Part I by reporting all U.S. source income on applicable lines. Nonresident aliens must report only income effectively connected with a U.S. trade or business or fixed or determinable U.S. source income per the 2010 instructions. Foreign source income remains excluded from this federal tax return unless it connects to U.S. business activities. These tax documents provide the foundation for accurate income reporting and tax calculations.
4. Confirm your filing status as either single or married filing separately because Form
1040NR-EZ 2010 does not permit married filing jointly. Nonresident aliens cannot file jointly unless both spouses elect to be treated as resident aliens for the entire tax year.
5. Calculate your tax using the 2010 tax tables or worksheets provided in the instructions without applying the standard deduction. The standard deduction applies only to residents of India who were students or business apprentices. All other nonresident alien filers must claim itemized deductions limited to state and local income taxes paid during the tax year. This restriction affects tax liability calculations and may increase taxes paid compared to resident aliens who qualify for broader deductions.
6. Verify that no dependent exemptions appear on your return because Form 1040NR-EZ does not allow dependent exemptions. You may claim only your personal exemption of three thousand six hundred fifty dollars for 2010.
7. Confirm that no credits prohibited for nonresident aliens appear on your return. The 2010
Form 1040NR-EZ does not allow the earned income tax credit, child tax credit, or education credits.
8. Attach all required schedules and forms in accordance with IRS guidelines. Do not attach Schedule NEC because Form 1040NR-EZ filers with taxable interest or dividend income must use Form 1040-NR instead. Attach any required state tax returns and state tax forms as directed by your state's tax regulations. These supporting documents verify income sources and establish compliance with federal and state tax obligations.
9. Sign and date the return in black or blue ink by including your signature and date on the signature line. Include your daytime phone number if available per the 2010 form instructions.
10. Verify that tax withheld from Form W-2 box 2 or backup withholding shown on 1099 forms is reported accurately. Ensure all estimated tax payments for 2010 are documented with corresponding payment dates. Confirm that the return remains complete and legible before mailing it to the Internal Revenue Service. Cross-check all entries against source documents to prevent processing delays or additional IRS compliance requests.
Section Changes for Form 1040NR-EZ 2010
Lines 1a through 1d now separate wages, interest, dividends, and other income into distinct categories, offering greater reporting detail than in prior years. Earlier instructions required most
U.S.-source income to be combined, which provided less clarity across income types.
Updated 2010 instructions mandate reporting wages on line 1a, taxable interest on line 1b, ordinary dividends on line 1c, and other U.S.-source income on line 1d. This structure allows nonresident aliens to clearly identify each income category, apply applicable tax treaty provisions correctly, and reduce classification errors. Careful review of each income type is necessary to ensure compliance with current federal tax rules.
Line 5 now focuses on total income with stricter verification standards. Guidance for 2010 specifies that only U.S.-source income and income effectively connected with a U.S. trade or business may be included, while foreign-source income must be excluded from this calculation.
Filing Deadlines and Extensions
Employees whose wages were subject to U.S. income tax withholding must file Form
1040NR-EZ by April 18, 2011. This later deadline applies because the Emancipation Day holiday in the District of Columbia moved the standard April 15 due date.
For filers who did not receive wages as employees subject to U.S. income tax withholding, the filing deadline is June 15, 2011. An automatic six-month extension may be requested by submitting Form 4868 on or before the original due date.
This extension applies only to the time allowed to file the return and does not extend the deadline to pay federal or state income taxes. Any unpaid tax balance continues to accrue interest and may be subject to late payment penalties, even if an extension is approved.
Tax Treaties and Exemptions
Tax treaties between the United States and foreign countries may exempt certain income from federal income tax for qualifying individuals. Complete item J of Schedule OI on page 2 of Form
1040NR-EZ to claim treaty-based exemptions.
Report treaty-exempt income on line 6, but exclude this amount from line 7 total income. Include all required information about the tax treaty article and country of residence. Verify that your visa status and residency duration meet treaty requirements before claiming any exemption threshold benefits. Attach Form 8233 if required to document treaty benefits claimed on wage income or other compensation subject to withholding.
Where to Mail Your Return
Send your completed Form 1040NR-EZ to the Department of the Treasury Internal Revenue
Service Center in Austin, TX 73301-0215 U.S.A. Use certified mail or a designated private delivery service to obtain proof of timely filing. Private delivery services include specific options from DHL, Federal Express, and United Parcel Service as listed in the instructions. Consult the
IRS Where to File page for Form 1040NR-EZ 2010 to determine the correct mailing address based on your location and return type.
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