U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
General rule
In general, nonresident aliens must file Form 1040NR-EZ or Form
1040NR if they engaged in any trade or business in the U.S. during tax
year and thus they had U.S. source income. Studying, teaching, and doing
research are all considered to be activities in which the taxpayer is engaged
in a trade or business.
Note: U.S. bank interest received by nonresidents is not considered a
U.S. source income and is not taxable.
International Students and Scholars (F-1, M-1, J-1, Q-1 visas)
Nonresident aliens who are students, teachers, or trainees, and are
temporarily present in the U.S. in F, J, M, or Q immigration status, must file
tax return only if they have income that is subject to withholding, even if no
tax was withheld. But even students and scholars who are not required to file
tax returns should do so if they are eligible for refunds.
If your only U.S. income during tax year was U.S. bank interest, you must file
only Form 8843
Form 1040NR or 1040NR-EZ
Nonresident aliens file either Form 1040NR
or Form 1040NR-EZ. Form 1040NR is 5 pages long and can accommodate all
types of income and expenses. Form 1040NR-EZ is only 2 pages long and is
limited to specific situations. Nonresidents cannot file joint returns, and are
very limited in claiming dependents. Choose the simplest and shortest form that
will accommodate all your income and deductions.
You can use Form 1040NR-EZ instead of Form 1040NR if all of the following
statements are true:
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You do not claim any dependents.
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You cannot be claimed as a dependent on another person's U.S. tax return.
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Your only U.S. source income was from wages, salaries, tips, taxable refunds of
state and local income taxes, and scholarship or fellowship grants.
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Your taxable income is less than $100,000.
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The only adjustments to income you can claim are the student loan interest
deduction or the exclusion for scholarship and fellowship grants.
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You do not claim any tax credits.
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If you were married, you do not claim an exemption for your spouse.
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The only itemized deduction you can claim is for state and local income taxes.
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The only taxes you owe are income tax
When and Where to File
A nonresident who received any wages must file a tax return by April 17, 2018.
If the only income was from scholarships or other income not subject to
withholding, the return must be filed by June 15, 2018.
Note: Don't forget to attach your Form 8843 to
your completed Form 1040NR or 1040NR-EZ
All Forms 1040NR and 1040NR-EZ must be mailed to:
Department of the Treasury, Internal Revenue Service
Austin, TX 73301-0215, U.S.A.
If enclosing a payment, mail Form 1040NR-EZ to:
Internal Revenue Service P.O. Box 1303
Charlotte, NC 28201-1303 U.S.A.
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