Many students ask if they should they complete federal income tax form 1040NR or 1040NR EZ, if they have earned income in the U.S. What follows should assist students with that decision.
You can use form 1040NR-EZ if all of the following conditions are met:
If you do not qualify to file Form 1040NR-EZ, you must file 1040NR.
OIP staff are neither qualified nor permitted to give individual tax advice. Tax information is available only at tax seminars.
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 & only if certain condition 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.
- • You are not claiming any tax credits.
- • You do not owe any "other taxes" (other than Social Security and Medicare tax on tip income not reported to employer or household employment taxes).
If you do not qualify to file Form 1040NR-EZ, you must file 1040NR.
OIP staff are neither qualified nor permitted to give individual tax advice. Tax information is available only at tax seminars.
