Instructions for Form 1040 NR-EZ (2011) Checklist
What Form 1040NR-EZ (2011) Is For
Form 1040NR-EZ (2011) is a simplified U.S. income tax return for certain nonresident aliens with no dependents who meet strict eligibility limits on U.S. source of income. Many everyday filing situations require Form 1040-NR instead, so eligibility must be confirmed before using IRS
Forms for this tax year.
This checklist applies only to tax year 2011 Form 1040NR-EZ filings, which include Schedule OI on page 2 and follow the 2011 IRS form line structure. If the filer needs broader reporting, such as Schedule C business income, Schedule NEC rules, or additional deductions beyond the form’s limits, Form 1040-NR is generally required.
Step 1: Confirm eligibility to use Form 1040NR-EZ (2011)
Confirm the filer is a nonresident alien for tax year 2011 under the Green Card test or the
Substantial Presence Test, with no dependents and not claimable on another U.S. tax return.
Verify income earned is limited to wages, certain state tax refunds, and scholarship or fellowship grants, with no taxable interest on Form 1099-INT, dividend income, or independent contractor income.
Step 2: Gather required documents using the correct 2011 tax forms
Collect 2011 tax forms and tax documents, including Form W-2 for wages and income tax withholding, and the 1042S form for scholarship, treaty withholding, or other nonresident reporting. Collect Form 1099-R only if federal income tax was withheld and the instructions require the withholding form to be attached.
Gather identification and status records needed for Schedule OI, including passport details, visa categories such as F-2 and J-2, or other F and J visas, and entry and exit dates for the United
States. If a treaty position will be used, gather the treaty country, article, and supporting notes, since some positions require Form 8833 under tax treaty forms rules.
Step 3: Complete identification and filing status at the top of the return
Enter the filer’s name and address, using foreign formatting when applicable, and keep every column heading entry consistent with IRS forms instructions to avoid processing delays. Enter an SSN if issued or an Individual Taxpayer Identification Number if needed, and do not use unrelated identifiers.
Select the single tax filing status allowed by Form 1040NR-EZ for the tax year and follow the
2011 rules for single or married nonresident aliens. If an extension request exists, treat Form
4868 as a filing timing tool and not a change to tax status or tax residency classification.
Step 4: Report income on the correct 2011 lines
Report effectively connected wages using the wages line, generally based on Form W-2 Box 1, and keep treaty-exempt amounts out of taxable wages when a treaty applies. Report taxable state or local income tax refunds only if they apply under the 2011 rules and the amounts are actually taxable.
Report taxable scholarship or fellowship grant amounts using the 2011 scholarship line instructions, often supported by Form 1042-S and related statements. If claiming treaty-exempt income, report it on the treaty-exempt income line and complete Schedule OI Item J, attaching
Form 8833 only when required by the instructions.
Step 5: Compute adjusted gross income and apply limited deductions
Apply only permitted adjustments, which generally means the student loan interest deduction if the filer qualifies under the worksheet in the 2011 instructions. If the adjustment is not allowed, leave it blank and compute adjusted gross income using the form’s sequence.
Apply deductions under the narrow 2011 limitations, which generally allow only state and local income taxes as an itemized deduction on this return. If the filer qualifies for the India student or apprentice rule, follow the specific instruction path for the standard deduction exception and document the treaty position consistently.
Step 6: Calculate tax using the 2011 tax method and correct the tax line
Compute federal income tax using the 2011 tax table or the required computation method based on taxable income and filing status. Enter the tax on the correct tax line for Form 1040NR-EZ
(2011) and follow the printed flow rather than assuming Form 1040 line placement.
Include additional tax items only when the instructions require them, such as unreported Social
Security or Medicare tax, and only with the correct supporting IRS forms. Avoid adding unrelated schedules, such as Schedule D, unless the return is being changed to Form 1040-NR, since capital gains reporting generally disqualifies 1040-NR-EZ eligibility.
Step 7: Enter withholding, payments, and refund or amount due information
Enter federal income tax withheld from Form W-2 and any withholding shown on the 1042S form on the correct withholding lines. Include estimated tax payments only if they were made and are allowable to report on this return for the tax year.
If payments exceed tax, complete the refund section accurately and use direct deposit only when the instructions allow it and the banking details are correct. If tax exceeds payments, complete the amount due section and follow the payment rules for Tax Day, keeping state returns and federal income tax obligations separate.
Step 8: Complete Schedule OI (Other Information) carefully
Complete Schedule OI as Other Information and not as an income schedule, since it supports residency and treaty reporting for nonresident aliens. Provide citizenship, country of tax residence, visa status, Green Card application status if relevant, and day-count details tied to the IRS Substantial Presence Test.
Complete the treaty section when claiming exempt income by entering the Tax Treaty Countries details, the article, and the exempt amount. Hence, they match the treaty-exempt income reported on the return. If a disclosure is required, attach Form 8833 and keep the position consistent with withholding documents and the filing narrative.
Step 9: Assemble attachments in the required order
Attach Form W-2 and the 1042S form in the designated area as the withholding form support, and attach Form 1099-R only when it shows federal withholding and the instructions direct attachment. Include any required scholarship statements when Form 1042-S is not present, but scholarship reporting still involves documentation.
If a treaty disclosure is required, attach Form 8833 and any required statement, and do not attach payments to the return, even when enclosing a check. Keep copies of all item files and supporting documentation for recordkeeping and potential IRS transcript requests.
- Complete IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Step 10: Sign, date, and file using the correct address guidance
Sign and date the tax return, confirm the SSN or Individual Taxpayer Identification Number is accurate, and complete any requested contact fields for processing. Mail the return using the
2011 instructions, Where To File guidance, while also checking whether current IRS intake procedures for prior-year paper returns have updated routing.
Retain the complete filing package and supporting tax documents for the appropriate period, including entry and exit records, withholding forms, and treaty notes. If later corrections are needed, use the proper IRS Tax Amendment Form 1040X pathway, since Form 1040X applies to amended returns and not to the initial 2011 filing selection.
Quick Line Reference for Tax Year 2011
Line 3 reports wages and salaries, line 6 reports treaty-exempt income supported by Schedule
OI, and line 15 reports tax from the tax table. Schedule OI remains the central disclosure tool for residency, treaty claims, and filing history.
This checklist ensures accurate use of Form 1040NR-EZ for tax year 2011 within the limits of
IRS forms, federal income tax rules, and nonresident alien filing requirements.
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
