U.S. residents who are meeting certain qualifications can use Form 1040-NR-EZ to submit their tax return. Eligibility includes income from only wages, salaries, tips, and refunds of state and local income taxes with no tax credits, tax deductions, or dependents claimed. U.S. residents must file Form 1040-NR-EZ by April 15, 2020, if they received wages subject to U.S. income tax withholding, and June 15, 2020, if not.
What is Form 1040-NR-EZ?
Form 1040-NR-EZ is a simplified version of Form 1040-NR designed to easily report the US taxable income of certain non-resident alien individuals. It can be used instead of Form 1040-NR if and only if the following items are applicable: you do not claim any dependents, you cannot be claimed as a dependent on another person’s U.S. tax return, your only U.S. source income was from wages, salaries, tips, refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends, your taxable income is less than $100,000, you only take the exclusion for scholarship and fellowship grants or the student loan interest deduction, no tax credits are claimed, and the only itemized deduction you can claim is for state and local income taxes. If you expatriated or terminated your residency or are subject to the expatriation tax, Form 1040-NR must be used instead. Additionally, the only taxes you owe are taxes from the Tax Table, unreported social security and Medicare tax from Form 4137 or 8919, or credit for excess social security and tier 1 railroad retirement tax withheld.
IRS Form 1040-NR-EZ – Who Needs to Fill It Out?
If you can meet the conditions of the checklist included with Form 1040-NR-EZ and are not claiming any dependents, are not being claimed as a dependent on another person’s U.S. tax return, have only received income from wages, salaries, tips, refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends, have a taxable income (Line 14 of Form 1040-NR-EZ) less than $100,000, are not taking any tax credits, are not claiming any deductions other than the student loan interest deduction and the itemized deduction for state and local income taxes (or the standard deduction if applicable for Indian students or business apprentices), and owe no taxes other than the tax from the Tax Table or any unreported social security and Medicare taxes from Form 4137 or 8919, then you should use Form 1040-NR-EZ.
Step-by-Step: Form 1040-NR-EZ Instructions For Filling Out the Document
Form 1040-NR-EZ is an available option for individuals whose only U.S. source income was from wages, salaries, tips, refunds of state and local income taxes, or scholarship or fellowship grants, and who do not claim any dependents, cannot be claimed as a dependent on another person’s U.S. tax return, and have a taxable income of less than $100,000. This form allows the exclusion of scholarship and fellowship grants, and the adjustment of the student loan interest deduction as a deduction to income. Only the itemized deduction for state and local income taxes (or, for students or business apprentices from India, the standard deduction) is applicable. Taxable income should be determined from Line 14 of Form 1040-NR-EZ, and taxes owed consist only of tax from the Tax Table or of not-reported social security and Medicare taxes from Form 4137 or 8919. Form 1040-NR must be used by individuals who expatriated or terminated their U.S. residency, are subject to the expatriation tax, or had other taxable interest and dividend income than the specified sources.
Below, we present a table that will help you understand how to fill out Form 1040-NR-EZ.
| Information Required for Form 1040-NR-EZ | Details |
|---|---|
| Eligibility | Individuals whose only U.S. source income was from wages, salaries, tips, refunds of state and local income taxes, or scholarship or fellowship grants, and who do not claim any dependents, cannot be claimed as a dependent on another person’s U.S. tax return, and have a taxable income of less than $100,000. |
| Exclusion | This form allows the exclusion of scholarship and fellowship grants. |
| Adjustment | Allows the adjustment of the student loan interest deduction as a deduction to income. |
| Itemized Deduction | Only the itemized deduction for state and local income taxes (or, for students or business apprentices from India, the standard deduction) is applicable. |
| Taxable Income | Taxable income should be determined from Line 14 of Form 1040-NR-EZ. |
| Taxes Owed | Taxes owed consist only of tax from the Tax Table or of not-reported social security and Medicare taxes from Form 4137 or 8919. |
| Use of Form 1040-NR | Form 1040-NR must be used by individuals who expatriated or terminated their U.S. residency, are subject to the expatriation tax, or had other taxable interest and dividend income than the specified sources. |
Do You Need to File Form 1040-NR-EZ Each Year?
Yes, if you meet all criteria listed in the checklist provided. This includes determining that you do not claim any dependents, you cannot be claimed as a dependent on another person’s tax return, your only U.S. source income was from wages, salaries, tips, refunds, scholarship or fellowship grants, and nontaxable interest or dividends, your taxable income is less than $100,000, you are not claiming any tax credits, and the only taxes owed are the tax from the Tax Table, unreported social security and Medicare tax from Form 4137 or 8919, and cannot claim any deduction other than a student loan interest deduction and the itemized deduction for state and local income taxes. If these criteria are not met, you must use Form 1040-NR instead.
Download the official IRS Form 1040-NR-EZ PDF
On the official IRS website, you will find a link to download Form 1040-NR-EZ. However, to make it easier for you, we are providing the link in our article, which comes directly from the official irs.gov website! Click the link to download the Form 1040-NR-EZ
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