1040-NR-EZ Form

Categories: Tax,

U.S. income tax return for Certain Non-resident Aliens With No Dependents. This form is used most frequently by U.S. non-resident aliens who had any U.S. source of income during a previous year. The non-resident taxpayer must meet al. of the following requirements: they do not claim any dependents, they may not be claimed as a dependent by another taxpayer, they are not claiming any tax credits, they are married and do not claim an exemption for their spouse, their taxable income is less than $100,000, they also don't claim itemized deductions other than those that are for state and local income taxes, they are not claiming adjustments to their annual income other than scholarship and fellowship grants, they do not owe any "other taxes," and their only U.S. income came from wages, salaries, and tips, or from state and local tax refunds, or scholarship or fellowship grants.