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Instructions for Form 1040NR-EZ (Revised 2004) 2004 Tax Year

U.S. Income Tax Return for Certain
Nonresident Aliens With No Dependents

Introductory Material

Table of Contents

Can I Use Form 1040NR-EZ?

You can use Form 1040NR-EZ instead of Form 1040NR if all ten of the following apply.

Note.

Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. See the instructions for line 11 on page 6.

  1. You do not claim any dependents.
  2. You cannot be claimed as a dependent on another person's U.S. tax return (such as your parent's return).
  3. Your only U.S. source income was from wages, salaries, tips, taxable refunds of state and local income taxes, and scholarship or fellowship grants.

    Note.

    If you had taxable interest or dividend income, you cannot use this form.

  4. Your taxable income (line 14 of Form 1040NR-EZ) is less than $100,000.
  5. The only adjustments to income you can claim are the student loan interest deduction or the exclusion for scholarship and fellowship grants.
  6. You do not claim any tax credits.
  7. If you were married, you do not claim an exemption for your spouse.
  8. The only itemized deduction you can claim is for state and local income taxes.
  9. The only taxes you owe are:

    1. The tax from the Tax Table on pages 12 through 20.
    2. The social security and Medicare tax on tip income not reported to your employer.
  10. You do not claim a credit for excess social security and tier 1 RRTA tax withheld.

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