1040 NR-EZ (Federal/United States Income Tax form for Non-Residents. This is the 'easy' or simple version of the form)
is a general guide to the completion of Form 1040NR-EZ; U.S. Income Tax Return
for Certain Nonresident Aliens with No Dependents. You MUST file a form
8843 with this tax return.
You should use this
guide only if you are a student in F-1 status who meets ONLY the following two
1. you were a non-resident for federal
income tax purposes in 2014. (if you have been in the US five or more
years use the Substantial
Presence test to know)
you had 2013 U.S. source income only from a scholarship, employment (including
on-campus jobs) or bank interest (which is not subject to U.S. tax).
You will need a copy of IRS
Form 1040NR-EZ, the Internal Revenue Service
1040NR-EZ instruction booklet, and a copy of Form 8843 to complete your 2013 federal income tax
*If you are not sure, review the section "May I Use Form 1040NR-EZ"
on page 1 of the IRS Instructions for Form 1040NR-EZ to make sure that you
should use Form 1040NR-EZ.
You have to mail your completed Form 8843 to:
Internal Revenue Service Center,
Austin, TX 73301-1205.
In the area at the Top marked “Please print or Type”: Enter your first name and initial, and your
last name in the appropriate boxes. (Be sure your name matches the name in your
current passport.) In the box "Identifying number", enter your social
security number. If you do not have a social security number, you should
request an Individual Taxpayer Identification Number by submitting Form W-7.
Use your current
U.S. address for "Present home address" unless you plan to leave the
U.S. shortly (use your outside U.S. address in this case). Enter your
country of citizenship or nationality during 2014.
the first address box (on the left), enter
your outside of U.S. address to which you want any refund check mailed. If you
want any refund check mailed to your inside U.S. address that you entered
above, write "same." In the second box (on the right), enter your
home country address.
Status (line 1 or 2): Check the box on #1 if
you are single; check the box on #2 if you are married. (If you are married, your
spouse had no income, and you are from Canada, Mexico, Korea, Japan or a
student from India, you should use Form 1040NR instead of this form.)
Line 3: Write the total amount
of your wages that appears in Box 1 on the Form(s) W-2 that your employer(s) sent
you in January 2014. (Unless you can exclude some of these wages under a tax
Line 4: Leave this line blank unless you received a refund in 2014 of
state or city income taxes that you paid in 2013 or a previous year (reported
on Form 1099-G). If you are a student from India and took the standard
deduction last year, do not put anything here.
Line 5: If you received a
non-service scholarship or fellowship in 2014, enter the amount here. Include
both the tuition and fee and stipend portions of your scholarship (although you
do not pay tax on the tuition and fee portion and you will subtract this and
other amounts on Line 9, below). By March 15, 2014 you should have received a
Form 1042-S reporting your total scholarship or fellowship income for 2013.
This will be designated on the Form 1042-S with income code 15. If you had
non-service scholarship or fellowship income, you cannot complete your 2013
federal income tax return until you receive your Form 1042-S.
It is usually sufficient to attach a copy of your Form 1042-S to your Form
1040NR-EZ before mailing it to IRS. IRS will sometimes, however, send your tax
return back to you with a request for more detailed information about your
scholarship. Also, if your scholarship grant was covered by a tax treaty,
see tax treaty information before completing Line 5.
6: Leave this line blank
unless you were entitled to a tax treaty benefit.
Line 7: Add the amounts on
Lines 3, 4, and 5 and write the sum here.
Line 8: If you reported
non-service scholarship or fellowship income on Line 5 you should enter here
the portion of your scholarship or fellowship that you spent for tuition,
mandatory fees and "course-related materials." If you deduct
course-related materials it is a good idea to attach a statement (i.e. a brief
note) to your tax return itemizing these expenses (e.g. Books: $740;
Photocopying: $125; etc.). This will reduce the possibility that IRS will send
your tax return back to you with a request for more information about your
9: If you paid any
interest in 2013 on a student loan, see page 5 of the IRS instructions to Form
1040NR-EZ to determine if you can deduct a portion of your student loan
Line 10: Subtract any amount on
Lines 8 and 9 from the amount on Line 7 and write the remainder here. This is
your "adjusted gross income," your income before taking the
tax-reducing exemptions and deductions that you are entitled to.
Line 11: Itemized Deductions: State
and Local Taxes - Add together all of the state and city (or local) income
taxes that you paid in 2014. The state taxes that you paid are reported in Box
17 and the city taxes that you paid are reported in Box 21 on your Form(s) W-2.
Add these amounts together and place the total on Line 11. (You may be able to
apply a Tax Treaty, especially if you are a student and a citizen or resident
of India, please see additional Information
on Tax Treaties.
More complex Itemized Deductions: for example- interest on money you
borrowed money to purchase real estate, or large medical bills.
Please SEE a TAX ADVISOR if you believe you have itemized deductions like these
12: Subtract the amount of
your state and city taxes and other Itemized Deductions on Line 11 from your
income on Line 10 and write the remainder here.
Line 13: Write "$3,900" on Line 13. This is the amount of the
"personal exemption" for 2014 you may use IF no one else claims you
as a dependent on their tax return. You do not have to pay U.S. income tax on
the portion of your income covered by the personal exemption. Note: If you are
married, your spouse lives with you but does not work, and you are from Canada,
Mexico, Korea, Japan or a student from India, you can claim additional personal
exemptions, but you must use Form 1040NR to do so.
Line 14: Subtract the amount on
Line 13 from the amount on Line 12. This is your Taxable Income, the portion of
your total income that is subject to U.S. income tax.
Line 15: Consult the Tax Table
on pages 11-15 of the IRS 1040NR-EZ instruction booklet to determine your U.S.
income tax. Find the row in the Tax Table that includes your taxable income
(the amount on Line 14) and read your tax from the "Single" column of
the Tax Table if you are single or from the "Married filing
separately" column of the Tax Table if you are married. (You may not use
the "Single" column if you are married.) Enter the amount of your tax
on Line 15.
Line 16: If you meet the
conditions described at the beginning of these instructions, you should leave
this line blank.
Line 17: Repeat the amount on
Line 17 that you wrote on Line 15 (unless you entered an amount on Line 16).
Line 18: Enter here the total
amount of federal (U.S.) income tax that your employer(s) or grantor(s)
withheld from you in 2013. These amounts are reported to you in Box 2 of
Form(s) W-2, and in Box (g) of Form(s) 1042-S. (Do not include here state and
city income taxes withheld from you.)
Line 19: If during 2013 you
submitted estimated tax payments to the IRS using Form 1040NR-ES or Form
1040-ES, write the total amount of those payments here.
Line 20: Leave this line blank
unless you made a tax payment using Form 1040-C in 2014.
Line 21: Add the amounts on
Lines 18, 19 and 20 and write the total here. This is the amount of federal
income tax that you have already paid.
22-25: Compare the amount
that you have already paid, on Line 21, with the amount that you owe, on Line
If Line 21 is more than Line 17, that is if you have paid more than you owe,
write the amount of your overpayment on Line 22.
If you want the Internal Revenue Service to send you a check for this
overpayment, write the amount of your overpayment on Line 23a (i.e. write the
same amount that you wrote on Line 22.)
If you would like the IRS to transfer the amount of your overpayment directly
to your bank account electronically, complete Lines 23b, c, and d (to determine
the routing number for your bank account required in 23, ask your bank).
If you would rather have all or part of your 2014 overpayment credited toward
your 2015 taxes, write the desired amount in Line 26. (If you do this you must
remember to record this amount a year from now on your 2014 income tax return,
or you may fail to receive credit for this pre-payment.)
If Line 21 is less than Line 17, that is if you owe more than you've paid,
write the amount you owe on Line 25. Attach a check for this amount, payable to
"IRS," to your 1040NR-EZ when you mail it in.
Note: If you owe more than
you can pay now, pay as much as you can and request an installment payment plan
from IRS by attaching IRS Form 9465 to your 1040NR-EZ. (IRS will usually accept
a reasonable request, but will continue to charge interest on an unpaid
Line 26: In most cases if you
owed more than $1000 in federal income tax at the end of 2014, you will have to
pay IRS an "estimated tax penalty," that is, you will have to pay
interest on your unpaid tax. The exact amount of interest that you owe is
virtually impossible to calculate. It is easier simply to leave this line blank
and let IRS calculate this amount and send you a bill.
Sign Here: Sign and date your
1040NR-EZ. Write your occupation in the right hand box that says "Your
occupation in the United States." If you are a student, write
"student." (Leave the "Paid Preparer's Use Only" block
A: Write the name of the
country whose passport you used to enter the U.S.
Line B: Write the name of the
country you usually reside in (outside of the United States)
Line C: Answer no, unless you
or someone on your behalf filed a labor certification application, a petition
for permanent residence, an immigrant visa application or an application for
adjustment of status during 2013. (If you entered the U.S. permanent residence (DV)
lottery but did not win, you should also answer
Line D: Answer the Yes/No qeustions about citizenship and green
Line E: Write the type of visa
that you used to enter the U.S. (usually, but not always, F-1 or J-1). Also,
write your visa number here. Your visa number is the shorter of the two numbers
on the U.S. visa stamp in your passport (do not write your I-94 card number
here). (Canadian citizens write "N/A" for "not
Line F: If you changed status after entering the U.S., check Yes and
write your old status "changed to" your current status and the
date (will be on your I-94 personal data side or top left box of your Approval
Write here the date that you first entered the U.S. for your current
purpose. If you attended another school before coming to MC, write the date you
arrived to attend your first school.
Line G: Reconstruct the dates
you entered and left the U.S. in 2013 as accurately as you can and write those
dates in the chart(s) at Line G. Refer to the entry stamps in your
passport for assistance.
Line H: Count as accurately as
you can the days that you were in the U.S. in 2012, 2013 and 2014 and enter the
Line I: Answer yes or no; if
yes, write down the number of the form you filed (usually 1040NR-EZ) and the
last year for which you filed.
Line J: Complete only if you
can claim a tax treaty benefit.
INSTRUCTIONS WERE ORIGINALLY CREATED BY THE UNIVERSITY OF OREGON AT EUGENE in
2006 and updated by Montgomery College.