Form 1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (2015)
What the Form Is For
Form 1040NR-EZ is a simplified tax return designed for nonresident aliens who worked in the United States and have straightforward tax situations. If you're not a U.S. citizen or green card holder but earned money from U.S. sources during the tax year, this form allows you to report that income and determine whether you owe taxes or are due a refund. Think of it as the "easy version" of the standard nonresident alien tax form (Form 1040NR), available only to those who meet specific eligibility criteria. The form collects basic information about your income from wages, scholarships, and certain other sources, calculates your tax liability using a simple tax table, and determines whether tax withheld from your paychecks throughout the year was too much or too little. IRS.gov
To qualify for this streamlined form, you must meet several requirements: you cannot claim any dependents or be claimed as someone else's dependent, your only U.S. income must come from wages, tips, salaries, state/local tax refunds, scholarships, or nontaxable interest and dividends, your taxable income must be under $100,000, you cannot claim tax credits, and if married, you cannot claim an exemption for your spouse. Additionally, the only deduction you can take is for state and local income taxes paid (with a special exception for certain students from India). If your tax situation is more complex than this—for example, if you have investment income, want to claim dependents, or need to take multiple deductions—you must use the longer Form 1040NR instead. IRS.gov
When You’d Use It (Including Late and Amended Returns)
Filing Deadlines
The filing deadline for Form 1040NR-EZ depends on your employment situation. If you worked as an employee and had U.S. income tax withheld from your wages, your return is due by April 18, 2016. If you did not have wages subject to U.S. tax withholding, your deadline extends to June 15, 2016. These deadlines apply regardless of where in the world you're living when you file.
IRS.gov
Extensions and Penalties
If you cannot meet your filing deadline, you can request an automatic six-month extension by filing Form 4868 before the original due date. The extension gives you more time to file, not more time to pay. Penalties apply for both late filing and late payment.
IRS.gov
Amending a Return
To amend a previously filed Form 1040NR-EZ, use Form 1040X. You generally have three years from the filing date or two years from the payment date (whichever is later) to amend.
IRS.gov
Key Rules You Need to Know
Understanding Residency Status
You are a nonresident alien if you do not meet the green card test or the substantial presence test. Certain individuals—such as students or teachers on specific visas—are exempt from counting days toward the substantial presence test. You may qualify as a nonresident even if physically present long enough by filing Form 8840.
IRS.gov
Dual-Status Taxpayers
Dual-status taxpayers (part-year residents and nonresidents) face special rules, including restrictions on filing jointly, standard deductions, and tax rate selection.
IRS.gov
Tax Treaty Benefits
Tax treaties can significantly reduce your U.S. tax burden. To claim treaty benefits, complete Item J on Schedule OI and, if necessary, file Form 8833.
IRS.gov
Step-by-Step (High Level)
Step 1: Gather Required Documents
Collect W-2s, 1042-S forms, 1099-Rs, records of state/local taxes, and any documents related to treaty benefits. If you need an ITIN, apply using Form W-7.
IRS.gov
Step 2: Provide Personal and Visa Information
Complete the personal information section and Schedule OI, which asks about visa details, entry/exit dates, and tax treaty claims.
IRS.gov
Step 3: Report Your Income
Enter U.S. wages, taxable refunds, scholarship income, and treaty-exempt income on the appropriate lines.
IRS.gov
Step 4: Calculate Adjusted Gross Income and Deductions
Subtract eligible exclusions, deductions, and your personal exemption to arrive at taxable income.
IRS.gov
Step 5: Determine Tax and Payments
Use the Tax Table to find your tax and report all payments and withholding.
IRS.gov
Step 6: Final Steps
Sign the return, attach required documents, and mail to the correct IRS address.
IRS.gov
Common Mistakes and How to Avoid Them
Incorrect or Missing Identification Numbers
Ensure your SSN or ITIN is accurate to avoid delays or lost credits.
IRS.gov
Mathematical Errors
Double-check all calculations, especially AGI, taxable income, and refund/amount owed.
IRS.gov
Missing Required Attachments
Attach W-2s, 1042-S, 1099-R forms, and Form 8833 (if required) in the correct order.
IRS.gov
Using the Wrong Form
If you have certain types of income or claim dependents/credits, Form 1040NR may be required instead.
IRS.gov
Filing Multiple Returns
Only file one original return. Use “Where’s My Refund?” to track processing instead of refiling.
IRS.gov
What Happens After You File
Refund Processing
Paper returns take about 4 weeks before appearing in the IRS system. Refunds for 1042-S income may take up to 6 months.
IRS.gov
Refund Offsets
Your refund may be reduced to pay overdue federal or state taxes, child support, spousal support, or federal non-tax debts.
IRS.gov
If You Owe Additional Tax
Interest begins accruing the day after the deadline. Payment options include check, EFTPS, card payments, or installment agreements.
IRS.gov
Potential Audits
Keep copies of all documents for at least three years in case of IRS examination. You can request transcripts or copies using IRS tools and forms.
IRS.gov
FAQs
Can I file Form 1040NR-EZ if I'm married?
Yes, married nonresident aliens can file, but you cannot claim an exemption for your spouse. Special exceptions apply for certain countries.
IRS.gov
Do I need to file even if I had no income or owe no tax?
You generally must file if engaged in a U.S. trade or business, with some exceptions for low-income or visa-based situations.
IRS.gov
What if I received both Form W-2 and Form 1042-S?
Report both forms: W-2 wages on line 3, scholarship income on line 5, and attach all documentation.
IRS.gov
How do I know if I should use Form 1040NR-EZ or 1040NR?
Use the IRS checklist. If any condition doesn’t apply to you, file Form 1040NR instead.
IRS.gov
What is the substantial presence test?
A calculation based on days spent in the U.S. over three years determines whether you are considered a tax resident.
IRS.gov
Can I claim tax treaty benefits, and how?
Yes. Complete Schedule OI, Item J, and possibly Form 8833 depending on the treaty.
IRS.gov
What should I do if my circumstances change after filing?
File Form 1040X to amend. Use Form 8822 to report address changes, and update your status if you later qualify as a resident.
IRS.gov
Note
Form 1040NR-EZ was discontinued after 2017. All nonresident alien returns now use Form 1040-NR.
