U.S. Income Tax Return for Certain Nonresident Aliens
With No Dependents 2018 Checklist
Form 1040-NR-EZ is the simplified tax return option for nonresident aliens who meet specific
eligibility criteria for the 2018 tax year. The Internal Revenue Service restricts this form to filers with no dependents, no itemized deductions beyond state and local income taxes, and limited income sources.
The Tax Cuts and Jobs Act of 2017 eliminated the personal exemption deduction for individuals filing 2018 returns, which affects both resident alien and nonresident alien tax calculations.
Nonresident aliens filing Form 1040NR-EZ face automatic exemption from the Affordable Care
Act shared responsibility payment regardless of health coverage status.
This exemption applies to all individuals filing nonresident alien tax returns for the 2018 tax year and requires no additional documentation or reporting on the return. Tax professionals and foreign nationals must verify that all eligibility requirements align with their circumstances before selecting this filing option over the standard Form 1040-NR.
Eligibility Requirements for Form 1040NR-EZ
Filing Form 1040NR-EZ for tax year 2018 requires meeting all the conditions listed in the official eligibility checklist. Continuous nonresident alien status must apply for the full calendar year, with no period of U.S. residency under either the green card test or the substantial presence test.
Dependents cannot be claimed on the return, and qualification as a dependent on another taxpayer’s U.S. income tax return is prohibited. Eligible U.S. source income is limited to wages, salaries, tips, refunds of state and local income taxes, or scholarship and fellowship grants. Any taxable interest or dividend income disqualifies the use of Form 1040NR-EZ and instead requires filing Form 1040-NR. Taxable income reported on line 14 of Form 1040NR-EZ must not exceed one hundred thousand dollars.
Earnings from self-employment, rental activities, capital gains, or business losses make the simplified form unavailable and require completion of the complete Form 1040-NR. Filing status options on Form 1040NR-EZ are restricted to single nonresident aliens or married nonresident aliens filing separately.
Joint filing remains unavailable unless both spouses elect to be treated as U.S. residents for tax purposes by submitting Form 1040 with the required statement. Scholarship and fellowship grants represent the only exclusion permitted on Form 1040NR-EZ, and the student loan interest deduction is the sole adjustment to income allowed. Credits such as the earned income credit, the child tax credit, and education credits cannot be claimed on this simplified nonresident alien return. Alternative minimum tax calculations do not apply to Form 1040NR-EZ, regardless of income level or deduction amounts reported.
Required Documentation and Forms
Collect all Forms W-2 issued for services performed in the United States during 2018, including copies showing federal income tax withholding from U.S. sources. Nonresident aliens report only income earned within the United States that connects to a U.S. trade or business or constitutes fixed, determinable, annual, or periodical income subject to withholding.
Gather Form 1099-INT and other IRS forms only if these tax forms report U.S.-sourced income not subject to tax treaty exemptions. Tax treaty benefits require Form 8833 only when claiming a treaty-based return position that reduces U.S. tax liability below the amount otherwise required by U.S. tax law.
Form 8843 serves as the statement for exempt individuals who need to exclude days of U.S.
presence from the substantial presence test calculation. Students, teachers, and trainees temporarily present under F, J, M, or Q visa classifications must file Form 8843 if they meet the criteria for an exempt individual.
This form explains why certain days should not count toward the substantial presence calculation used to determine whether a person is a resident alien or a nonresident alien for tax purposes. Professional athletes competing in charitable sports events also qualify as exempt individuals and may need to file Form 8843 to exclude their days of presence.
Document your visa category, entry dates, and departure dates for all periods of U.S. presence during the 2018 calendar year. Green card holders who have not abandoned lawful permanent resident status cannot file Form 1040NR-EZ regardless of physical presence outside the United
States.
Enter your Social Security number in the designated field on Form 1040NR-EZ, or use your individual taxpayer identification number if you are not eligible to obtain a Social Security number from the Social Security Administration. Verify that the Social Security number on your tax forms matches the number appearing on your Social Security card to prevent processing delays.
Income Calculation and Deduction Rules
Wages are reported on line 3, taxable refunds of state and local income taxes on line 4, and scholarship and fellowship grants on line 5 of Form 1040NR-EZ. Income exempt under applicable tax treaty provisions is entered on line 6 using information from Schedule OI on page two of the form.
Total income is determined by adding lines 3, 4, and 5 and entering the result on line 7.
Scholarship exclusions are then deducted on line 8, along with the student loan interest deduction on line 9, to calculate adjusted gross income on line 10. In most cases, nonresident aliens are not permitted to claim the standard deduction available to U.S. citizens and resident aliens on federal income tax returns.
Only itemized deductions for state and local income taxes paid during the tax year may be claimed on line 11, subject to the $10,000 limitation for single filers. Indian residents who held student or business apprentice status during 2018 may instead claim the standard deduction under specific tax treaty provisions.
For qualifying residents of India, standard deduction amounts differ from those established for
U.S. citizens and resident aliens under the Tax Cuts and Jobs Act. Taxable income is calculated by subtracting line 11 from line 10 and entering the result on line 14, which reflects the final amount subject to federal income tax brackets.
Tax due on line 15 is calculated using the tax tables provided in the Form 1040NR-EZ instructions for the applicable filing status. Separate tax brackets published by the Internal
Revenue Service apply to nonresident aliens and differ from those used for resident filers in specific income ranges.
Federal income tax withheld from Forms W-2 is reported on line 18a, while withholding shown on Forms 1042-S is entered on line 18b. Estimated tax payments made using Form 1040-ES or
Form 1040-ES (NR) are reported on line 19, and any amounts paid with Form 1040-C upon departure from the United States are entered on line 20.
Filing Procedures and Deadlines
File Form 1040NR-EZ by April 15, 2019, if you received wages as an employee subject to U.S.
income tax withholding during 2018. The filing deadline for nonresident aliens who did not receive wages subject to withholding is June 17, 2019.
Form 4868 provides an automatic six-month extension of time to file. However, you must submit the extension request by the original return due date and pay estimated tax liability to avoid interest charges. Extensions of time to file do not extend the time to pay tax owed, and failure to pay by the original due date results in interest charges on unpaid amounts.
Tax penalties may apply if you file after the due date without obtaining a valid extension or if you underpay estimated tax throughout the year. The IRS calculates interest on both unpaid tax and penalties from the original due date until the date of full payment.
Sign and date your Form 1040NR-EZ in the designated signature area, and include your daytime telephone number for Internal Revenue Service contact purposes. Mail the completed return with all required attachments to the address specified on the IRS Where to File page for
Form 1040NR-EZ, based on whether you include a payment. Attach Forms W-2, 1042-S, and
1099-R showing tax withholding to the front of your return as instructed. Attach Form 8843 if required by your exempt individual status, and attach Form 8833 only if claiming treaty-based return positions that reduce U.S. tax.
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