What Form 1040NR-EZ (2013) Is For
Form 1040NR-EZ (2013) served as a simplified income tax return for nonresident aliens who earned limited U.S. source income and did not qualify to use Form 1040, Federal Form 1040EZ, Form 1040-A, or similar tax forms. It was designed for individuals with basic wage income, taxable scholarships, or fellowship grants. This version of the form made it easier for eligible filers to meet their individual income tax obligations.
The form was applied to nonresidents who did not claim dependents and had no additional adjustments, except for specific scholarship exclusions or student loan interest. It served as an alternative to Form 1040NR for taxpayers with straightforward filing needs. Many filers, including students, temporary workers, and visiting scholars, needed to report their annual income tax returns accurately.
When You’d Use Form 1040NR-EZ (2013)
Individuals used Form 1040NR-EZ when they met the nonresident criteria and earned only eligible categories of U.S. source income. This included wages reported on Form W-2 or scholarship amounts on Form 1042-S, provided no disqualifying income existed. The form was not available to those using Form 1040-SS, Form 1040-C, or Form 1040-PR.
The form is applied when taxpayers have 2013 income that requires filing by the standard IRS deadline for nonresident aliens. An extension could be requested if more time was needed, but any unpaid tax still had to be submitted on the original due date. Individuals who missed the deadline could file late using a payment voucher or include the estimated tax for individuals who have already paid.
For complete details on wage reporting, withholdings, and unemployment tax filings, see our guide for Individual Schedules.
Key Rules or Details for 2013
Taxpayers using Form 1040NR-EZ in 2013 were not eligible for the standard deduction unless they qualified under a specific treaty, such as those applying to certain students from India. Most filers instead used itemized deductions based on state and local taxes. Any dividend or interest income requires switching to Form 1040NR or another appropriate tax form.
Additional rules apply to nonresidents claiming treaty exemptions for wages or scholarship income. These individuals were required to complete Schedule OI and, in some cases, attach documentation to support their treaty claim. Accurate reporting ensured IRS processing without delays or notices.
Step-by-Step (High Level)
Step 1: Determine eligibility
The filer must confirm they qualify to use Form 1040NR-EZ instead of Form 1040, Federal Form 1040EZ, Form 1040-A, or Form 1040NR. Eligibility depends on having only permitted U.S. source income and not claiming dependents. Residency status must meet the requirements set by the IRS for nonresident aliens.
Step 2: Gather documents
The filer needs Forms W-2 and 1042-S, along with records supporting any treaty exemptions or estimated tax for individual payments. Accurate documentation ensures correct reporting throughout the income tax return. All items should be organized before starting the form.
Step 3: Enter personal information
The filer must include their name, address, and tax identification number, such as an SSN or ITIN. Foreign addresses must follow IRS formatting rules. Schedule OI requires additional details about visa type, residency, tax home, and days present in the United States.
Step 4: Report income
The filer must report wages, tips, taxable refunds, and taxable scholarship or fellowship income. Any treaty-exempt scholarship amounts must be listed separately. Effectively connected income must be reported in accordance with IRS rules for nonresident students and scholars.
Step 5: Calculate adjustments and taxable income
The filer may enter scholarship exclusions for qualified educational expenses and the student loan interest deduction if eligible. Adjusted gross income is determined before subtracting allowable deductions. Most nonresident filers use itemized deductions because the standard deduction is generally unavailable.
Step 6: Report payments and determine refund or balance due
The filer must report federal income tax withholding from Forms W-2 and 1042-S, along with estimated payments or any Payment Voucher amounts submitted. These payments are compared with the calculated tax. The filer then determines whether they will receive a refund or owe additional tax.
Step 7: Sign and submit the return
The filer must sign and date Form 1040NR-EZ and attach all required forms. Preparers must also sign if they assisted with the preparation of the return. The completed tax forms must be mailed to the IRS address designated for nonresident filings.
Learn more about federal tax filing through our IRS Form Help Center or explore IRS assistance options.
Common Mistakes and How to Avoid Them
- Incorrectly determining residency status: Review the substantial presence test and visa rules before selecting your form to avoid filing the wrong return or needing an amendment.
- Misreporting scholarship income: Separate taxable and nontaxable scholarship amounts and apply treaty exclusions properly to prevent IRS notices or refund delays.
- Making calculation errors with taxable income: Double-check math when combining deductions, treaty benefits, and income from Forms W-2 or 1042-S to ensure figures match IRS records.
- Omitting required attachments: Include all Forms W-2, 1042-S, and any documents supporting treaty claims to avoid processing delays or requests for additional information.
- Providing incomplete or inaccurate addresses: Enter full, correctly formatted U.S. or foreign addresses so IRS correspondence and refunds arrive without delay.
Learn more about how to avoid business tax problems in our guide on How to File and Avoid Penalties.
What Happens After You File
Once Form 1040NR-EZ was filed, the IRS typically took several weeks to process the return, especially when it involved scholarship income reported on Form 1042-S. Taxpayers expecting refunds could track the status through the IRS online system. Delays were common for nonresident returns due to additional verification procedures.
If the IRS identified mismatches or missing information, it issued a notice requesting clarification, which required a timely response—individuals who owed additional tax needed to make payment promptly to avoid penalties and interest. Payments could be made electronically or by mail using a payment voucher.
FAQs
Who needed to file Form 1040NR-EZ for 2013?
Any nonresident alien who earned eligible U.S. source income, had taxable wages or scholarships, or had tax withheld during the year was required to file.
Could someone with interest or dividend income use Form 1040NR-EZ?
No, individuals with taxable interest or dividends had to file Form 1040NR.
Did nonresident aliens receive a standard deduction in 2013?
Most did not. The only exception applies to qualifying individuals from India under a treaty-based provision.
How were amended returns filed for 2013?
Amended returns were filed using Form 1040-X along with supporting documents for all corrected amounts.
Could Form 1040NR-EZ be filed electronically?
No, nonresident returns for 2013 had to be mailed to the IRS.
Did taxpayers living outside the United States still need to file?
Yes, filing was required based on receiving U.S. source income, regardless of current residence.
