Form 1040NR-EZ for Nonresident Aliens: 2012 Filing
Requirements and Instructions
Form 1040NR-EZ serves as the simplified income tax return for certain nonresident aliens who maintained that status throughout the entire 2012 tax year. The Internal Revenue Service designed this form for individuals with straightforward U.S.-source income who meet specific eligibility criteria.
Determining Nonresident Alien Status
Nonresident alien status applies when neither the green card test nor the substantial presence test is met for the 2012 tax year. Under the green card test, an individual is treated as a resident alien if lawful permanent resident status was held at any point during 2012, unless residency in another country was formally established under an applicable tax treaty.
In contrast, the substantial presence test is based on time spent in the United States and requires at least 31 days of physical presence during 2012 and a total of 183 weighted days over a three-year period that includes 2012, 2011, and 2010. This calculation counts all days in
2012, one-third of the days in 2011, and one-sixth of the days in 2010. Careful evaluation of these rules is essential, as nonresident aliens must confirm their status before selecting the correct tax form.
Eligibility Requirements for Form 1040NR-EZ
Form 1040NR-EZ is available only to taxpayers who satisfy every IRS qualification for the 2012 tax year. To use this return, U.S.-source income must be limited to wages, salaries, tips, state and local income tax refunds, and scholarship or fellowship grants. Other types of income disqualify you from filing this simplified form.
Dependents are not allowed under any circumstances, and you must not be claimed as a dependent on another taxpayer’s return. Taxable income must remain under $100,000, and filing status is restricted to either single nonresident alien or married nonresident alien without claiming a spouse exemption.
Limits also apply to deductions, adjustments, and credits. No tax credits may be claimed, including the child tax credit or the earned income tax credit. State and local income taxes are the only itemized deduction permitted, although students and business apprentices from India
may qualify for the standard deduction under treaty rules. Adjustments to income are limited to the student loan interest deduction, and exclusions apply only to qualifying scholarship or fellowship grants used for tuition and required course-related expenses.
Required Forms and Documentation
Gather all Form W-2 documents that report wages, salaries, and tips earned from U.S. sources during 2012. Obtain Form 1099-MISC if you received nonemployee compensation, as nonemployee compensation was reported in Box 7 of Form 1099-MISC for tax year 2012.
Collect any Forms 1042-S that document scholarship or fellowship grants, gambling winnings, or other income subject to withholding at the source. Verify that you obtained your Social
Security number or individual taxpayer identification number before filing, as the Internal
Revenue Service requires a valid identifying number to process your return.
Schedule OI and Treaty Benefits
Form 1040NR-EZ requires completion of Schedule OI, which appears on page two of the form and requests essential information about your citizenship, residency, visa status, and dates of entry and departure from the United States. Schedule OI also provides space to claim income exempt from U.S. tax under a tax treaty with a foreign country.
If you claim treaty benefits, you must identify the country, cite the specific tax treaty article, state the number of months you claimed the benefit in prior years, and report the amount of exempt income. Attach Form 8833 if required under treaty reporting rules to disclose treaty-based return positions.
Filing Deadlines and Payment Options
Deadlines for submitting Form 1040NR-EZ vary based on whether U.S. wages were subject to federal income tax withholding during 2012. Employees who received wages with withholding must file by April 15, 2013.
A later deadline of June 17, 2013, applies when no employee wages subject to withholding were received. An automatic six-month extension is available by filing Form 4868 on or before the original due date, but this extension covers only the time to file the return and does not delay payment of any tax owed.
Refunds may be issued by direct deposit when bank routing and account numbers are entered on the appropriate lines of Form 1040NR-EZ. For balances due, electronic payment options are available through the Electronic Federal Tax Payment System, which allows secure and timely submission of federal tax payments.
Income Reporting and Tax Calculation
Report total wages, salaries, and tips from Forms W-2 on Line 3, including only amounts that represent effectively connected income from U.S. sources. Enter taxable refunds, credits, or offsets of state and local income taxes on Line 4 if you itemized deductions on your prior-year return.
Report scholarship and fellowship grants on Line 5, attaching Forms 1042-S or a statement from the educational institution on official letterhead. Calculate your adjusted gross income by subtracting qualifying scholarship exclusions and the student loan interest deduction from total income.
Determine your tax liability using the tax table included in the Form 1040NR-EZ instructions, which applies graduated rates to your taxable income after subtracting your itemized deduction and personal exemption. Add any unreported Social Security and Medicare tax from Forms
4137 or 8919 to your total tax.
Compare your total tax to the sum of federal income tax withheld from Forms W-2, Forms
1042-S, and Forms 1099-MISC, plus any estimated tax payments made with Form 1040-ES
(NR) during 2012. Mail your return to the Department of the Treasury, Internal Revenue Service, in Austin, Texas, or, if you enclose a payment, mail it to the Charlotte, North Carolina, address listed in the instructions.
Assembly and Submission
Sign and date Form 1040NR-EZ in blue ink, providing your occupation in the United States as requested. Attach Forms W-2 and Forms 1042-S to the front of your return using the designated attachment area, and include Forms 1099-MISC and any other supporting documentation behind the forms.
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