2014 Form 1040NR-EZ Filing Checklist for Nonresident Aliens
Why 2014 Form 1040NR-EZ is Unique
The 2014 Form 1040NR-EZ provides a simplified filing option for nonresident aliens without dependents. The personal exemption increased to $3,950 with phase-out provisions for income above $254,200 for single filers or $152,525 for married filers. The form maintains its simplified structure, with itemized deductions entered directly on line 11, limited to state and local income taxes, without requiring a separate Schedule A attachment. Enhanced treaty-exempt income reporting through Schedule OI and specific Form 8833 attachment requirements ensures proper disclosure of international tax benefits.
Ten-Step Filing Checklist
Step 1: Verify Eligibility
You must be a nonresident alien for the entire 2014 tax year, having failed both the green card and substantial presence tests. Your only U.S. source income must be wages, salaries, tips, state and local tax refunds, scholarship or fellowship grants, and nontaxable interest or dividends, with no taxable interest or dividend income. Your taxable income must be less than $100,000. You cannot claim dependents or be claimed as a dependent. You can only claim the scholarship exclusion and student loan interest deduction.
You cannot claim any tax credits or spouse exemption if married. The only itemized deduction allowed is state and local income taxes, though Indian students and business apprentices may qualify for the standard deduction under treaty provisions. You can only owe Tax Table amounts or unreported social security and Medicare tax. You cannot claim credit for excess social security tax withheld.
Step 2: Gather Documentation
Collect all Forms W-2 showing wages in box 1, Forms 1042-S for scholarship or fellowship grants, Form 1099-G for state or local tax refunds, and Form 1099-R if federal income tax was withheld. Obtain documentation of student loan interest payments if you are claiming this deduction. Maintain records of U.S. physical presence days for 2014, 2013, and 2012 for Schedule OI reporting. If claiming treaty benefits, obtain the tax treaty between the United States and your country, specifying the relevant article numbers.
Step 3: Complete Personal Information
Enter your name, address, city, town, and country. For foreign addresses, enter the city name, then complete the spaces below with the country name in uppercase English letters, foreign province, state, or county, and foreign postal code. Please provide your Social Security number or ITIN.
Check line 1 if single, which includes individuals who are never married, legally separated, widowed before January 1, 2014, or meet the married persons who live apart tests. Check line 2 if married and not qualifying to file as single. Same-sex couples lawfully married in a state or foreign country are considered married for federal tax purposes.
Step 4: Report Wages on Line 3
Enter total effectively connected wages from Form W-2 box 1. Include household employee wages under $1,900 not on Form W-2, noting HSH; unreported tip income, including allocated tips from box 8, unless you can prove less; noncash tip value; disability pensions if below minimum retirement age; and wages from Form 8919 line 6.
If you received tax-exempt interest from line, but do not add it to line 3 in the TEI, and the amount on the dotted line, but do not add it to the line 3 total. Do not include treaty-exempt wages, which must be reported on line 6 with Schedule OI item J completed.
Step 5: Report Other Income on Lines 4 and 5
Line 4 reports state or local income tax refunds. This line is blank if you did not itemize deductions in the year the tax was paid. Leave blank if you did not itemize in the year tax was paid or if you were an Indian student or apprentice who claimed the standard deduction in 2013.
Line 5 reports scholarship amounts from Form 1042-S box 2.
Degree candidates report amounts used for room, board, and travel as taxable. Non-degree candidates are required to report the full amount as taxable. Include payment for teaching, research, or services. Attach Forms 1042-S or institutional statements. Do not include treaty-exempt amounts, which belong on line 6.
Step 6: Report Treaty-Exempt Income on Line 6
Enter the total income exempt under the tax treaty, including both effectively connected and not effectively connected income. This must equal Schedule OI item J, column d, line e total. Do not include treaty-exempt income on lines 3 or 5.
Complete Schedule OI item J with the treaty country in column a, the treaty article number in column b, the months claimed in prior years in column c, and the exempt income amount in 2014 in column d. Total column d and enter on line e, transferring to line 6.
Attach Form 8833 if required, with exceptions for reduced withholding on interest, dividends, rents, or royalties; dependent personal services or pensions, or annuities or student income; social security agreements, partnership or estate reporting, or payments totaling $10,000 or less.
Step 7: Calculate Adjusted Gross Income on Lines 7 Through 10
Line 7 adds lines 3, 4, and 5 to calculate the total income. Line 8 enters scholarship amounts used for tuition, fees, books, supplies, and equipment only if included on line 5, noting that section 117 amounts reported in Form 1042-S box two must be included.
Line 9 enters the deduction for student loan interest with a $2,500 maximum if you paid interest in 2014, your filing status is single, and your modified AGI is under $80,000 using the Student Loan Interest Deduction Worksheet. Line 10 subtracts the sum of lines 8 and 9 from line 7 for adjusted gross income.
Step 8: Calculate Taxable Income on Lines 11 Through 14
Line 11 enters state and local income taxes paid or withheld in 2014, the only itemized deduction available on this form, without subtracting refunds received, which belong on line 4. Use the Itemized Deductions Worksheet if line 10 exceeds $254,200 for single filers or $152,525 for married filers, as the deduction may be reduced. Indian students and business apprentices may take the standard deduction per Publication 519.
Line 12 subtracts line 11 from line 10. Line 13 enters the exemption amount of $3,950 for yourself. Use the Exemption Deduction Worksheet if line 10 exceeds $254,200 for single filers or $152,525 for married filers, as the exemption may be reduced. Line 14 subtracts line 13 from line 12 for taxable income, entering zero if the result is zero or less.
Step 9: Calculate Total Tax on Lines 15 Through 17
Line 15 uses the Tax Table with your taxable income from line 14 and filing status to determine your regular income tax. Line 16 enters unreported social security and Medicare tax from Form 4137 for unreported tips or Form 8919 for uncollected taxes on wages. Line 17 combines lines 15 and 16 to calculate the total tax liability.
Step 10: Calculate Refund or Amount Owed on Lines 18 Through 26
Line 18a enters federal tax withheld from wages per Form W-2 box two and Form 1099-R. Line 18b enters federal tax withholding per Form 1042-S, Box 10. Line 19 reports 2014 estimated tax payments from Form 1040-ES or Form 1040-ES (NR), including any 2013 overpayment applied to 2014. Line 20 enters credit for amounts paid with Form 1040-C departure tax.
Line 21 adds lines 18a through 20 for total payments. If line 21 exceeds line 17, line 22 indicates the overpayment, line 23a displays the refund amount, and line 24 shows the amount applied to the 2015 estimated tax. If line 17 exceeds line 21, line 25 shows the amount owed with the return. Line 26 enters the estimated tax penalty, if applicable.
Step 11: Complete Schedule OI
Complete all Schedule OI items as mandatory for all returns. Item A refers to the citizenship or national status of the individual. Item B enters the tax residence country. Item C answers whether you applied for green card status. Item D answers whether you were ever a U.S. citizen or green card holder with expatriation rule references.
Item E is entered as the visa type on December 31, 2014, or immigration status. Item F indicates visa or status changes with dates and nature. Item G provides a list of all U.S. entry and exit dates in 2014, and it also includes a checkbox for commuters from Canada or Mexico.
Item H enters the total number of days physically present in the U.S. during 2012, 2013, and 2014, including vacation days, nonworkdays, and partial days. Item I indicates the prior year U.S. tax return filing with the latest year and form number. Item J reports treaty benefits as described in Step 6 and answers whether you were subject to foreign country tax on treaty-exempt income.
Step 12: Sign and File Return
Sign and date the return under penalties of perjury, declaring accurate reporting of all U.S. source income received during 2014. Enter your U.S. occupation. Paid preparers must sign and provide their PTIN. Attach all Forms W-2, Forms 1042-S, Form 1099-R if tax was withheld, and Form 8833 if required.
Mail to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 U.S.A. without payment, or to Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 U.S.A. with payment.
File by April 15, 2015, if you received wages subject to withholding, or by June 15, 2015, if you did not. Submit Form 4868 for an automatic six-month extension, though the extension does not extend the time to pay tax, and interest accrues on unpaid amounts.
Key Restrictions
You cannot claim the standard deduction except for Indian students and business apprentices under treaty provisions. You cannot claim dependents, spouse exemptions, or any tax credits, including earned income credit, child tax credit, or education credits. You cannot file jointly if married, unless you qualify as single under the provisions for married persons who live apart.
Itemized deductions are limited to state and local income taxes entered directly on line 11, with no separate Schedule A required or permitted.
You cannot deduct medical expenses, charitable contributions, or mortgage interest. You cannot report taxable interest, taxable dividends, capital gains, business income, or rental income. Only two adjustments are permitted: the scholarship exclusion and the student loan interest deduction. These restrictions reflect the simplified nature of this form for nonresident aliens with straightforward U.S. tax situations involving wages or scholarships.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
