When to use Form 1040NR-EZ

Below are the conditions you must meet for filing Form 1040NR-EZ, which is a simplified Form 1040NR

- You do not claim dependents
- You do not claim an exemption for your wife or husband
- You do not claim any tax credits
- Your taxable income is less than $100,000.00
- You do not claim any itemized deductions except state and local income taxes.
- You do not owe any other type of taxes
- Your only U.S. income source were:
o wages, salaries, and tips – Form W-2
o refunds of state and local income taxes
o scholarship or fellowship grants – Form 1042-S

If you do not meet these conditions, you must file Form 1040NR

2009 Tax forms for International Students

Form 1040NR-EZ is the tax form used by most of international students in United States. If during 2009 you had any U.S. source of income and were a nonresident student, you must file Form 1040NR-EZ or Form 1040NR. You must also attach a special supplemental statement, Form 8843, to your Form 1040NR or Form 1040NR-EZ.