1040NR-EZ – The Complete Guide
Knowing the ins and outs of all the different tax forms available can be difficult, but filling the correct ones out properly is incredibly important. For this reason, we’ve laid out all the information that anyone would need to know to fill out the 1040NR-EZ form.
This form is specifically for nonresident aliens with no dependents. In addition to this, in order to be able to file this form, you must have income that is either from wages, salaries, tips, refunds of state and local income taxes, and/or taxable scholarship and fellowship grants.
Remember, you cannot e-file a nonresident tax form through a program like TurboTax – you’ll need to download the form online and physically mail it to the IRS, so plan ahead.
Knowing which boxes to tick and what information to put where is important, but it is all for naught without the correct submission details. Below are some frequently asked important questions and the answers to the questions to help you complete and turn in your forms on time.
When is it due?
Generally, you are required to file taxes by April 15th. However, if you are not employed and do not have an office in the US, the typical filing deadline is June 15.
Private Delivery Services?
IRS-approved private delivery services may be utilized to mail in the necessary forms, but cannot deliver items to IRS P.O. boxes. Only the U.S. Postal service can do this.
Where do I file it?
Forms that do not go along with a payment can be mailed to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
If a payment is included, the form and payment can be mailed to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
How Do I Fill It Out?
Forms can be confusing, especially with so many spaces to fill and boxes to tick. This is why below we’ve outlined exactly what needs to be put in each box, line by line with these easy-to-follow 1040NR-EZ instructions.
On the first page, you will find space to fill in much of your preliminary identification information. This is followed by wages and tax information, which can be completed with all other forms from employers on hand.
The first section includes areas where you can print or type your first name and initial, last name, present home address, as well as foreign country name and information. This information should all be put in the appropriate boxes indicated by the suggestion in the upper left corner.
The next section includes an option for individuals to select a filing status as single or married. Simply click on or check the appropriate box.
The next section includes lines 3-21. The W-2 form can be attached here, and the boxes can be filled out according to income.
Should include your total wages from box 1 on your W-2 form presented to you by your employer.
Is for any refunds of state or city income taxes paid in previous years that you received last year.
Should include any amounts received for non-service scholarships or fellowships in the last tax year. Your 1042-S can also be attached here.
Should include any tax treaty benefits
Is the sum of the amounts from lines 3, 4, and 5.
Goes along with line 5. If you reported a non-service scholarship or fellowship, the portion spent for tuition, mandatory fees, and course-related materials should be written here.
Is for deductions of student loan interest payments.
Is the total of lines 8 and 9 subtracted from the amount on line 7. This amounts to your adjusted gross income.
Is for itemized deductions on state and local taxes. It is the sum of all state and local income taxes paid in the last tax year.
Includes the amount from line 11 subtracted from the amount on line 10.
If you are not being claimed as a dependent on anyone else’s tax return, the amount on exemption line 13 should read “$4,050.”
Should be the total of line 13 subtracted from line 12, which is your taxable income.
Is your U.S. income tax amount, which can be found in the IRS instruction booklet.
Should be left blank if the conditions at the beginning of this guide apply to you.
Is the same amount as line 15 unless you entered an amount on line 16.
Should include the total withheld income tax of the previous year.
Should include any payments from the previous year of taxes using form 1040NR-ES or 1040-ES.
Should be left blank unless a payment was made utilizing 1040-C in the previous year.
Is the sum of lines 18, 19, and 20.
Line 22 to 24
Are for refunds. The lines should be filled out as the text indicates.
After this, the amount of money that you owe in taxes will be determined through some simple subtraction.
The final portions of page 1 of this form include areas for a signature as well as permissions for a third party designee, which would allow someone else to discuss this return with the IRS other than yourself.
The second page of the form is much easier to follow. It is broken down by letters rather than numbers and collects OI, or Other Information, regarding prior citizenship and U.S. citizenship status information. These questions should be answered fully and completely.
1040NR vs 1040NR-EZ
Both the 1040NR and the 1040NR-EZ are forms intended for nonresident aliens who have engaged in business in the United States in the past year.
A major difference between 1040NR and 1040NR-EZ is the set of qualifications that enable an individual to file. To file the EZ, you must match all of the following requirements:
- You do not claim a dependent nor are you a dependent on anyone’s tax forms.
- You only owe income tax which is less than $100,000
- Your spouse is not an exemption claimed on your form.
- Wages, salaries, tips, taxable refunds of state and local income taxes, and grants are the only U.S. income you received.
- Student loan interest deduction or exclusion for scholarship and fellowship grants are your only adjustments to income.
- The only itemized deduction is for state and local income taxes.
What’s the Difference Between the 1040NR and 1040NR-EZ?
Who fills out each form, and why?
- This form is 5 pages long.
- You are a nonresident of the U.S. claiming one or more dependents.
You have a qualifying relative
- You have a form of U.S. income.
- This form is 2 pages long.
- You are a nonresident of the U.S. that does not claim a dependent.
- You do not have a qualifying relative.
- You may have a U.S. income but it comes only from hourly, part-time, or full-time wages, salaries, tips, refunds of income taxes, or taxable scholarship grants.
While deciphering exactly what amounts go where on this form can be confusing without the proper assistance, accessing this tax form is incredibly simple. Download the form now to get prepared for the upcoming tax season.