Instructions for Form 1040NR-EZ - Introductory Material
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Can I Use Form 1040NR-EZ?
You can use Form 1040NR-EZ instead of Form 1040NR if all 11 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.
-
You do not claim any dependents.
-
You cannot be claimed as a dependent on another person's U.S. tax return (such as your parent's return).
-
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.
-
Your taxable income (line 14 of Form 1040NR-EZ) is less than $100,000.
-
The only adjustments to income you can claim are the exclusion for scholarship and fellowship grants or the student loan interest
deduction.
-
You do not claim any tax credits.
-
If you were married, you do not claim an exemption for your spouse.
-
The only itemized deduction you can claim is for state and local income taxes.
-
This is not an “expatriation return.” See the Instructions for Form 1040NR for more information.
-
The only taxes you owe are:
-
The tax from the Tax Table on pages 12 through 20.
-
The social security and Medicare tax on tip income not reported to your employer.
-
You do not claim a credit for excess social security and tier 1 RRTA tax withheld.
