What Form 1040NR-EZ Is For
Form 1040NR-EZ is a simplified income tax return for Nonresident Aliens with basic income tax reporting needs in the United States. It is designed for individuals with wages, scholarship income, or other limited taxable items who qualify for the personal exemption in 2015. Taxpayers with investment income, gains and losses, or income from a foreign corporation must use Form 1040NR or Form 1040 instead.
The form supports straightforward individual income tax reporting without itemized deductions on Schedule A or complex attachments. It does not accommodate tax credits or forms such as Form 1065, Form 8962, Form 1116, Form 2441, Form 8829, Form 8801, Form 4136, or Form 4562. A PDF version remains available through the Internal Revenue Service and the Federal Register.
For a detailed breakdown of filing requirements, eligibility rules, and step-by-step instructions, see our comprehensive guide for Form 1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (2015).
Who Must File Form 1040NR-EZ
A taxpayer must file 1040NR EZ if they earned U.S.-source income and did not qualify as a resident under the substantial presence test. This applies to individuals on an F, J, M, or Q visa with wages, gambling winnings, treaty-exempt income, or self-employment compensation. The filer must provide a valid Social Security number or ITIN number as their taxpayer identification number.
Anyone engaged in a trade or business in the United States during 2015 is required to file, regardless of whether income tax is owed. Those unable to file on time could request an extension using Form 4868, but the tax owed still had to be paid by the original due date. Taxpayers with dependents or additional filing requirements must use Form 1040NR rather than the EZ version.
Key Rules and 2015 Requirements
Residency status determines eligibility for Form 1040NR EZ, and some individuals must complete Form 8843 to document nonresident status. The form provides limited adjustments and does not allow the premium tax credit or other tax credits. Individuals with investment income, dual-status residency, or more complex tax items must use Form 1040NR or Form 1040.
Taxpayers may be eligible to exclude certain income under a tax treaty, and institutional filers may use Modernized e-file or XML renditions. Instructions and the PDF version for the 2015 form were last modified April 9, 2020, with updates recorded in Publication 3112 and Publication 6186. These updates apply to all filers using historical forms for compliance or amended filings.
For complete details on wage reporting, withholdings, and tax filings, see our guide for Individual Tax Forms.
Step-by-Step (High-Level)
Gather Required Documents
Taxpayers should collect all income and residency records before preparing the income tax return. Key documents include Form W-2, Form 1042-S, Form 1099, and records of state and local tax payments.
Enter Personal Information
The taxpayer must enter a valid Social Security number or ITIN number, their full legal name, and both U.S. and foreign addresses. Filing status must be single or married, and nonresident married individuals may need to file Form 1040 for part of the year.
Report Income
All U.S.-source income must be reported, including wages, scholarship payments, taxable state or local refunds, and treaty-exempt income from Form 1042-S. Additional items must be included when required by the Internal Revenue Service.
Calculate Adjusted Gross Income
Form 1040NR-EZ allows limited adjustments, such as scholarship exclusions and the student loan interest deduction. After adjustments, the taxpayer subtracts the personal exemption to determine taxable income.
Figure Tax and Payments
Using the 2015 tax table, taxpayers must calculate their income tax. Payments may include federal withholding, estimated costs, Form 1040-C amounts, or refundable credits such as those from Form 4136.
Determine Refund or Amount Owed and Attach Documents
A refund is issued when payments exceed tax owed, while balances must be paid to avoid penalties or interest. Required documents, including Forms W-2, 1042-S, and Form 8833 when applicable, must be attached before mailing the return.
Learn more about federal tax filing through our IRS Form Help Center or explore IRS assistance options.
Common Mistakes and How to Avoid Them
- Entering an incorrect Social Security Number or ITIN: Double-check all identifying numbers before filing, since the IRS uses these to match and process individual tax records.
- Using Form 1040NR-EZ when Form 1040NR is required: File Form 1040NR if you have children, tax credits, investment income, or itemized deductions to ensure accurate reporting.
- Making math errors in income or refund calculations: Recheck taxable income, total payments, and refund amounts, and confirm you are using the correct tax table column.
- Selecting the wrong filing status: Review IRS definitions to choose the correct status and avoid errors that affect tax owed or refund amounts.
- Forgetting signatures or required attachments: Sign and date the return and attach all Forms W-2, 1042-S, and other necessary documents to prevent processing delays.
What Happens After Filing
The Internal Revenue Service processes each income tax return in the order received, and paper filings with Form 1042-S income may take longer to review. Refunds can be reduced if the taxpayer owes federal debts or Social Security obligations. Errors involving a taxpayer identification number may also delay the processing of individual income tax returns. Taxpayers should retain copies of all documents for future amendments or filings, such as Form 1065 or Form 1040, and may access transcripts and the PDF version through the agency’s online services.
FAQs
What types of income must be reported on the 1040NR-EZ?
Nonresident Aliens must report U.S.-source wages, scholarship income, gambling winnings, and other amounts required on an income tax return. Those with investment income, foreign corporation income, or gains and losses must use Form 1040NR or Form 1040.
Can someone on an F, J, M, or Q visa use the 1040NR-EZ?
Individuals on an F, J, M, or Q visa may use the 1040NR EZ if their income tax situation is simple and they qualify for the personal exemption. Those who need tax credits, Schedule A, or forms such as Form 8843 or Form 8962 must use an alternative form.
What if a taxpayer does not have a Social Security number?
A taxpayer without a Social Security number must apply for an ITIN number to complete an income tax return. The Internal Revenue Service requires this taxpayer identification number for accurate individual income tax reporting.
How does a tax treaty affect the 1040NR EZ?
A tax treaty may allow certain income to be excluded when filing Form 1040NR-EZ. The taxpayer must document the treaty position and the exempt amount and may need to provide additional supporting forms to the Internal Revenue Service.
Can an extension be requested for filing the 1040NR EZ?
Taxpayers may request more time to file by submitting Form 4868 to the Internal Revenue Service. The extension does not delay income tax payment, and interest begins accruing from the original due date.
