Form 1040NR-EZ: 2013 U.S. Income Tax Return
Checklist for Nonresident Aliens With No Dependents
Overview
Form 1040NR-EZ is a simplified filing option for nonresident aliens with no dependents who have straightforward tax situations. This form is designed for individuals reporting only wages, salaries, tips, state and local income tax refunds, scholarship or fellowship grants, and nontaxable interest or dividends. Proper completion ensures compliance with U.S. tax obligations while maximizing eligible deductions.
Step-by-step Filing Process
Step 1: Verify Nonresident Alien Status
Confirm you qualify as a nonresident alien by verifying you do not meet the green card test or substantial presence test for 2013. The significant presence test requires 31 days in the U.S. during 2013 and 183 days over three years using the formula: all 2013 days plus one-third of 2012 days plus one-sixth of 2011 days.
You may claim the closer connection exception if you have maintained a foreign tax home for fewer than 183 days, maintained a foreign tax home, and demonstrate a closer connection to that country. File Form 8840 to claim this exception.
Step 2: Confirm Eligibility for Form 1040NR-EZ
Verify you meet all requirements: no dependents claimed, cannot be claimed as a dependent, only U.S. income from wages, salaries, tips, state/local tax refunds, scholarship grants, and nontaxable interest/dividends. Taxable income must be under $100,000. You can only take the scholarship exclusion and the student loan interest deduction—no tax credits allowed. Only itemized deduction is state and local income taxes. If married, cannot claim spouse exemption.
Step 3: Gather Required Documentation
Collect all Forms W-2 showing wages and withholding. Obtain Forms 1042-S for scholarship grants or treaty-exempt income. Gather Form 1099-G for state/local tax refunds. Compile documentation for state and local income taxes paid. Obtain Form 1098-E or loan servicer statements for student loan interest paid. Retrieve your 2012 Form 1040NR-EZ if filed.
Step 4: Determine Filing Status
Check box 1 for a single nonresident alien or box 2 for a married nonresident alien. You are single if you have never been married, legally separated, or widowed before January 1, 2013, or if you meet the married-persons-who-live-apart tests. You are considered married if you were married on or before December 31, 2013. For same-sex couples who are legally married in a jurisdiction, you must use married filing status regardless of current residence. Nonresident aliens cannot file joint returns on Form 1040NR-EZ.
Step 5: Report Wages, Salaries, and Tips
Enter total effectively connected wages, salaries, tips, and compensation on line 3 from Forms W-2 box 1. Include household employee wages under $1,800 not on W-2, unreported tips, including allocated tips from W-2 box 8, noncash tips, and disability pensions before minimum retirement age. Exclude treaty-exempt amounts; enter those on line 6 instead. Note tax-exempt interest as “TEI” on the dotted line, but exclude it from the total. Attach all Forms W-2.
Step 6: Report Taxable State and Local Tax Refunds
Enter taxable state and local income tax refunds on line 4 from Form 1099-G. None is taxable if you did not itemize deductions in the year you paid the tax. Indian students or business apprentices who claimed the standard deduction in 2012 are not required to pay tax on refunds. Calculate the taxable portion based on the prior year tax benefit for others who itemized.
Step 7: Report Scholarship and Fellowship Grants
Enter taxable scholarship or fellowship grants on line 5. For degree candidates, amounts for tuition, fees, books, supplies, and equipment are excludable; room, board, and travel are taxable. For non-degree candidates, the full amount is taxable. Payments for teaching, research, or services are taxable wages. Report amounts from Form 1042-S, box two, unless treaty-exempt. Include treaty-exempt amounts on line 6. Attach Form 1042-S or an institution statement.
Step 8: Report Treaty-Exempt Income
Enter treaty-exempt income on line 6, including treaty-exempt wages, scholarships, and other income covered by applicable treaty provisions. Complete item J of Schedule OI, identifying the treaty country, article, months previously claimed, and exempt amount. Attach Form 8833 if required. Include withholding from Form 1042-S, box 9, on line 18b. Know specific treaty terms to claim benefits properly.
Step 9: Calculate Scholarship Exclusion
Enter scholarship exclusion on line 8 for amounts used for tuition and required course-related expenses, including fees, books, supplies, and equipment at eligible educational institutions. Exclude amounts for room, board, travel, research, clerical help, or optional equipment. Cannot exclude payments for teaching, research, or services. Only degree candidates are eligible for this exclusion.
Step 10: Calculate Student Loan Interest Deduction
Enter student loan interest deduction on line 9, up to $2,500 of interest paid on qualified student loans taken out solely for education expenses. If modified AGI exceeds $60,000, the deduction is reduced. Subtract $60,000 from modified AGI, divide by $15,000 to get phase-out percentage. Multiply the total interest by this percentage to determine the reduction. Subtract the reduction from the total interest for the allowable deduction.
Step 11: Claim State and Local Income Tax Deduction
Enter state and local income taxes on line 11, the only itemized deduction allowed on Form 1040NR-EZ. Include amounts withheld from wages per Forms W-2, amounts paid with the 2012 return, and 2013 estimated tax payments. Exclude sales taxes, real estate taxes, and personal property taxes. Indian students or business apprentices may claim the standard deduction instead: $6,100 for singles, $12,200 for married individuals filing separately. If AGI exceeds $150,000, the deduction may be limited.
Step 12: Calculate Personal Exemption
Enter personal exemption of $3,900 on line 13 if you cannot be claimed as a dependent. If AGI exceeds $150,000, the exemption is reduced. Subtract $150,000 from AGI, divide by $2,500, and round up to the nearest whole number. Multiply by 2%, then by $3,900 to determine the reduction. Subtract reduction from $3,900. If AGI is $272,500 or more, the exemption is completely phased out. Cannot claim spouse exemption on Form 1040NR-EZ.
Step 13: Calculate Tax and Additional Taxes
Calculate tax on line 15 using the tax table for your filing status and taxable income from line 14. Rates range from 10% to 39.6%. If owing unreported social security and Medicare tax on tips or wages, attach Form 4137 or Form 8919 and enter additional tax on line 16. Add lines 15 and 16 to calculate the total tax on line 17.
Step 14: Report Tax Withholding and Payments
Enter federal income tax withheld from Form W-2, box two, on line 18a. Enter U.S. tax withheld from Form 1042-S box nine on line 18b. Enter estimated tax payments made with Form 1040-ES(NR), 2012 overpayment applied to 2013, and the Form 4868 extension payment on line 18c. Add lines 18a, 18b, and 18c for total payments on line 19.
Step 15: Calculate Refund or Amount Owed
If line 19 exceeds line 17, subtract line 17 from line 19 for overpayment on line 20a. Indicate the refund amount desired on line 20a and the amount to apply to the 2014 estimated tax on line 20b. If line 17 exceeds line 19, subtract line 19 from line 17 for the amount owed on line 22. To avoid interest and penalties, please ensure payment is made in full. Make payment to “United States Treasury” with your identifying number, tax year 2013, and “Form 1040NR-EZ” noted.
Step 16: Complete Schedule OI
Complete the mandatory Schedule OI on page 2. Enter countries of citizenship in item G and country of tax residence in item H. For item I, please indicate any visa or immigration status changes, including dates and descriptions. For item J, if claiming treaty-exempt income, identify the treaty country, the specific article, the months previously claimed, and the total exempt amount. Attach Form 8833 if required by treaty or regulations.
Step 17: Sign and Date the Return
Sign and date Form 1040NR-EZ at the bottom of page 1 under penalties of perjury. Enter your occupation. If using a paid preparer, they must sign and provide their Preparer Tax Identification Number. Unsigned returns may be returned, which may delay processing. Keep a copy of your signed return and all attachments for your records.
Step 18: Attach Required Forms and Mail
Attach all Forms W-2 to the front of page 1. Attach Form 1042-S, Form 1099-G if the refund is taxable, Form 1098-E if claiming student loan interest deduction, and Form 8833 if required.
Mail to:
Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 U.S.A.
If enclosing payment:
Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 U.S.A.
Private delivery services are available; they do not deliver to P.O. boxes.
Step 19: File by the Deadline
File by April 15, 2014, if you received wages subject to U.S. withholding. File by June 16, 2014, if you did not receive wages subject to withholding. Request an automatic six-month extension using Form 4868 by the regular due date, extending the deadline to October 15, 2014. An extension to file is not an extension to pay. Estimate tax liability and pay by the original deadline to avoid interest and penalties.
Step 20: Keep Accurate Records
Retain the completed Form 1040NR-EZ and all supporting documentation for at least three years from the filing date or two years from the payment date, whichever is later. Keep copies of Forms W-2, Forms 1042-S, Form 1099-G, Form 1098-E, and all attached forms. Maintain records of estimated tax payments, Forms 1040-ES(NR), and payment confirmations.
Keep documentation for all deductions, including state and local tax receipts and statements for student loan interest. Retain Form 8833 and all documents supporting treaty benefits eligibility, including proof of treaty country residency.
Need Help With Your Tax Filing?
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
We offer:
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Call now before filing: (888) 260-9441
Fast transcript pull available
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.
