You can use form 1040NR-EZ if all of the following conditions are met:
- You do not claim any dependents (only nationals of Canada, Mexico, South Korea or India can claim dependents and only if certain conditions are met).
- You cannot be claimed as a dependent on someone else's return.
- If you are married, you do not claim an exemption for your spouse.
- Your taxable income is less than $100,000.
- You do not claim any itemized deductions other than for state and local income taxes.
- Your only U.S. income was from wages, salaries, tips, refunds of state and local income taxes, and scholarship or fellowship grants. (If you had taxable interest or dividend income, you cannot use this form. Note that bank or credit union interest is not taxable for non-residents and is not counted as income)
- You are not claiming any adjustments to income other than scholarship and fellowship grants excluded or the student loan interest deduction.
- You are not claiming any tax credits.
- The only taxes you owe are income tax.
If you do not qualify to file Form 1040NR-EZ, you must file 1040NR. |