IRS Form 1040-NR-EZ "U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents"

What Is Form 1040-NR-EZ?

IRS Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents, is a document used by nonresident aliens (not United States citizens who have not passed the green card or the substantial presence test) who claim no dependents. IRS Form 1040-NR-EZ filing conditions include:

  1. Do not claim any dependents.
  2. Do not be claimed as a dependent on a tax return of any other person.
  3. Do not have any income except for tips, wages, salaries, scholarship or fellowship grants, nontaxable interest or dividends, and refunds of states and local income taxes;
  4. Your taxable income must be less than $100,000.
  5. Do not claim any tax credits, exclusions, or deductions except for the student loan interest deduction, itemized deduction for state and local income taxes, and exclusion for scholarship and fellowship grants.

IRS 1040-NR-EZ Form is issued by the Internal Revenue Service (IRS) and was last revised in 2019. Download the latest fillable IRS Form 1040-NR-EZ down below.

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How to Fill Out 1040-NR-EZ Form?

IRS 1040-NR-EZ Form consists of a one-page form and one schedule. Nonresident aliens with no dependents should print or type the required information:

  1. Provide your personal information, including name, address, and identifying number (your Social Security number or IRS individual taxpayer identification number).
  2. Filing Status. Self-explanatory.
  3. Lines 3 - 16. Use these lines for reporting and calculation of your taxable income. You can round off cents to a whole dollar. Note, if you choose to do so, you must do it for all amounts provided.
  4. Line 17. Provide your total tax (sum of lines 16 and 15).
  5. Lines 18 - 21. Use these lines to calculate your total payments.
  6. Refund (Lines 22 - 24). The refund can be directly deposited to your account or sent to you as a check. If you want the IRS to directly deposit your refund, fill out lines 23b through 23d. Otherwise, draw a line through them.
  7. Amount You Owe (Lines 25 - 26). Self-explanatory.
  8. Third-Party Designee. If you want to grant another person permission to discuss your tax return with the IRS, complete this section.
  9. Sign Here. Sign the document only after completion of the form and schedule.
  10. Paid Preparer Use Only. Self-explanatory.
  11. Schedule O. Other Information. You must answer all the questions in this schedule.

IRS Form 1040-NR-EZ Instructions

File the 1040-NR-EZ tax return form by April 15 if you were an employee and received salaries liable to the United States income tax withholdings. If not, file the form by June 17. If you do not file the nonresident alien tax return form by the due date, you will have to pay a penalty equal to 5% of the amount due for each month. If you cannot file the document by the due date, ask for a 6-month extension by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.

Form 1040-NR-EZ can be filed by mail only. The mailing addresses are provided in the IRS instructions file. Download or order detailed completion and filing instructions with the appropriate examples and worksheets.


IRS 1040-NR-EZ Related Forms:

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Download IRS Form 1040-NR-EZ "U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents"

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1040-NR-EZ
U.S. Income Tax Return for Certain
OMB No. 1545-0074
Form
Nonresident Aliens With No Dependents
2019
Department of the Treasury
Go to www.irs.gov/Form1040NREZ for instructions and the latest information.
Internal Revenue Service
Your first name and middle initial
Last name
Identifying number (see instructions)
Please print
Present home address (number, street, and apt. no., or rural route). If you have a P.O. box, see instructions.
or type.
See
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below. See instructions.
separate
instructions.
Foreign country name
Foreign province/state/county
Foreign postal code
Filing Status
1
Single nonresident alien
2
Married nonresident alien
Check only one box.
3
3
Wages, salaries, tips, etc. Attach Form(s) W-2 .
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4
4
Taxable refunds, credits, or offsets of state and local income taxes .
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.
5
Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement.
.
.
5
6
Total income exempt by a treaty from page 2, Item J(1)(e) .
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6
Attach
7
7
Add lines 3, 4, and 5
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Form(s)
8
Scholarship and fellowship grants excluded .
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8
W-2 or
9
Student loan interest deduction .
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9
1042-S
10
Subtract the sum of line 8 and line 9 from line 7. This is your adjusted gross income
10
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.
here.
11
Itemized deductions. See the instructions for limitation
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11
Also
12
Reserved. .
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12
attach
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Reserved. .
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Form(s)
14
Taxable income. Subtract line 11 from line 10. If line 11 is more than line 10, enter -0-
14
1099-R if
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tax was
15
Tax. Find your tax in the tax table in the instructions .
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15
withheld.
16
Unreported social security and Medicare tax from Form:
a
4137
b
8919
16
17
Add lines 15 and 16. This is your total tax .
17
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18a Federal income tax withheld from Form(s) W-2 and 1099-R .
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18a
b Federal income tax withheld from Form(s) 1042-S .
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18b
19
19
2019 estimated tax payments and amount applied from 2018 return
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20
Credit for amount paid with Form 1040-C
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20
21
Add lines 18a through 20. These are your total payments .
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21
22
If line 21 is more than line 17, subtract line 17 from line 21. This is the amount you overpaid
22
Refund
23a Amount of line 22 you want refunded to you. If Form 8888 is attached, check here
23a
b Routing number
c Type:
Checking
Savings
d Account number
Direct
e If you want your refund check mailed to an address outside the United States not
deposit?
shown above, enter that address here:
See
instructions.
24
Amount of line 22 you want applied to your 2020 estimated tax
24
Amount
25
Amount you owe. Subtract line 21 from line 17. For details on how to pay, see instructions
25
You Owe
26
26
Estimated tax penalty (see instructions) .
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Third
Do you want to allow another person to discuss this return with the IRS? See instructions.
Yes. Complete the following.
No
Party
Designee
Personal identification
Designee’s
Phone
number (PIN)
name
no.
Sign
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge
and belief, they are true, correct, and accurately list all amounts and sources of U.S. source income I received during the tax year. Declaration of
Here
preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Keep a copy of
Your occupation in the United States
If the IRS sent you an Identity Protection
this return for
PIN, enter it
your records.
here (see inst.)
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Use Only
Firm’s name
Firm’s EIN
Firm’s address
Phone no.
1040-NR-EZ
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
Form
(2019)
Cat. No. 21534N
1040-NR-EZ
U.S. Income Tax Return for Certain
OMB No. 1545-0074
Form
Nonresident Aliens With No Dependents
2019
Department of the Treasury
Go to www.irs.gov/Form1040NREZ for instructions and the latest information.
Internal Revenue Service
Your first name and middle initial
Last name
Identifying number (see instructions)
Please print
Present home address (number, street, and apt. no., or rural route). If you have a P.O. box, see instructions.
or type.
See
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below. See instructions.
separate
instructions.
Foreign country name
Foreign province/state/county
Foreign postal code
Filing Status
1
Single nonresident alien
2
Married nonresident alien
Check only one box.
3
3
Wages, salaries, tips, etc. Attach Form(s) W-2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
4
4
Taxable refunds, credits, or offsets of state and local income taxes .
.
.
.
.
.
.
5
Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement.
.
.
5
6
Total income exempt by a treaty from page 2, Item J(1)(e) .
.
.
6
Attach
7
7
Add lines 3, 4, and 5
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Form(s)
8
Scholarship and fellowship grants excluded .
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.
.
.
.
8
W-2 or
9
Student loan interest deduction .
.
.
.
.
.
.
.
.
.
.
9
1042-S
10
Subtract the sum of line 8 and line 9 from line 7. This is your adjusted gross income
10
.
.
here.
11
Itemized deductions. See the instructions for limitation
.
.
.
.
.
.
.
.
.
.
11
Also
12
Reserved. .
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12
attach
13
Reserved. .
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.
Form(s)
14
Taxable income. Subtract line 11 from line 10. If line 11 is more than line 10, enter -0-
14
1099-R if
.
tax was
15
Tax. Find your tax in the tax table in the instructions .
.
.
.
.
.
.
.
.
.
.
.
15
withheld.
16
Unreported social security and Medicare tax from Form:
a
4137
b
8919
16
17
Add lines 15 and 16. This is your total tax .
17
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.
.
.
.
.
.
.
.
.
.
.
.
18a Federal income tax withheld from Form(s) W-2 and 1099-R .
.
18a
b Federal income tax withheld from Form(s) 1042-S .
.
.
.
.
18b
19
19
2019 estimated tax payments and amount applied from 2018 return
.
20
Credit for amount paid with Form 1040-C
.
.
.
.
.
.
.
20
21
Add lines 18a through 20. These are your total payments .
.
.
.
.
.
.
.
.
21
22
If line 21 is more than line 17, subtract line 17 from line 21. This is the amount you overpaid
22
Refund
23a Amount of line 22 you want refunded to you. If Form 8888 is attached, check here
23a
b Routing number
c Type:
Checking
Savings
d Account number
Direct
e If you want your refund check mailed to an address outside the United States not
deposit?
shown above, enter that address here:
See
instructions.
24
Amount of line 22 you want applied to your 2020 estimated tax
24
Amount
25
Amount you owe. Subtract line 21 from line 17. For details on how to pay, see instructions
25
You Owe
26
26
Estimated tax penalty (see instructions) .
.
.
.
.
.
.
.
.
Third
Do you want to allow another person to discuss this return with the IRS? See instructions.
Yes. Complete the following.
No
Party
Designee
Personal identification
Designee’s
Phone
number (PIN)
name
no.
Sign
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge
and belief, they are true, correct, and accurately list all amounts and sources of U.S. source income I received during the tax year. Declaration of
Here
preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Keep a copy of
Your occupation in the United States
If the IRS sent you an Identity Protection
this return for
PIN, enter it
your records.
here (see inst.)
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Use Only
Firm’s name
Firm’s EIN
Firm’s address
Phone no.
1040-NR-EZ
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
Form
(2019)
Cat. No. 21534N
2
Form 1040-NR-EZ (2019)
Page
Schedule OI—Other Information (see instructions)
Answer all questions
A
Of what country or countries were you a citizen or national during the tax year?
B
In what country did you claim residence for tax purposes during the tax year?
C
Have you ever applied to be a green card holder (lawful permanent resident) of the United States? .
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Yes
No
D
Were you ever:
1.
A U.S. citizen? .
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Yes
No
2.
A green card holder (lawful permanent resident) of the United States?
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Yes
No
If you answer “Yes” to (1) or (2), see Pub. 519, chapter 4, for expatriation rules that may apply to you.
E
If you had a visa on the last day of the tax year, enter your visa type. If you did not have a visa, enter your U.S. immigration
status on the last day of the tax year.
F
Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status? .
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Yes
No
If “Yes,” indicate the date and nature of the change.
G
List all dates you entered and left the United States during 2019. See instructions.
Note: If you are a resident of Canada or Mexico AND commute to work in the United States at frequent
intervals, check the box for Canada or Mexico and skip to item H .
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Canada
Mexico
Date entered United States
Date departed United States
Date entered United States
Date departed United States
mm/dd/yy
mm/dd/yy
mm/dd/yy
mm/dd/yy
H
Give number of days (including vacation, non-workdays, and partial days) you were present in the United States during:
2017
, 2018
, and 2019
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I
Did you file a U.S. income tax return for any prior year?
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Yes
No
If “Yes,” give the latest year and form number you filed
J
Income Exempt from Tax—If you are claiming exemption from income tax under a U.S. income tax treaty with a foreign country,
complete (1) through (3) below. See Pub. 901 for more information on tax treaties.
1.
Enter the name of the country, the applicable tax treaty article, the number of months in prior years you claimed the
treaty benefit, and the amount of exempt income in the columns below. Attach Form 8833 if required. See instructions.
(b) Tax treaty
(d) Amount of exempt
(c) Number of months
(a) Country
article
claimed in prior tax years
income in current tax year
(e) Total. Enter this amount on Form 1040-NR-EZ, line 6. Do not enter it on line 3 or line 5 .
.
2.
Were you subject to tax in a foreign country on any of the income shown in 1(d) above? .
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Yes
No
3.
Are you claiming treaty benefits pursuant to a Competent Authority determination? .
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Yes
No
If “Yes,” attach a copy of the Competent Authority determination letter to your return.
1040-NR-EZ
Form
(2019)

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