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Department of the Treasury

Internal Revenue Service

Instructions for Form

1040NR-EZ

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

Section references are to the Internal

Answer all questions on Other

Pub. 901 U.S. Tax Treaties

Information, page 2 of the form.

Revenue Code unless otherwise noted.

Pub. 910 IRS Guide to Free Tax

Can I Use Form

Cash for clunkers. A $3,500 or

Services (includes a list of

$4,500 voucher or payment made for

1040NR-EZ?

all publications)

such a voucher under the CARS “cash

for clunkers” program to buy or lease a

You can use Form 1040NR-EZ instead

These free publications and the

new fuel-efficient automobile is not

of Form 1040NR if all of the following

forms and schedules you will need are

taxable for federal income tax

apply.

available from the Internal Revenue

purposes.

1. You do not claim any

Service. You can download them from

dependents.

Buying U.S. Series I Savings Bonds

the IRS website at Also

2. You cannot be claimed as a

with your refund. You can now

see Taxpayer Assistance on page 13

receive up to $5,000 of U.S. Series I

dependent on another person’s U.S.

for other ways to get them (as well as

Savings Bonds as part of your income

tax return (such as your parent’s

information on receiving IRS assistance

return).

tax refund without setting up a

in completing the forms).

TreasuryDirect® account in advance.

3. Your only U.S. source income

For more details, see Form 8888.

Resident Alien or

was from wages, salaries, tips, taxable

refunds of state and local income taxes,

Certain tax benefits for Midwestern

Nonresident Alien

and scholarship or fellowship grants.

disaster areas expired. Certain tax

If you are not a citizen of the United

benefits for Midwestern disaster areas

Note. If you had taxable interest or

States, specific rules apply to determine

have expired. See Pub. 4492-B,

dividend income, you must use Form

if you are a resident alien or a

Information for Affected Taxpayers in

1040NR instead of Form 1040NR-EZ.

nonresident alien for tax purposes.

the Midwestern Disaster Areas.

4. Your taxable income (line 14 of

Generally, you are considered a

Form 1040NR-EZ) is less than

What’s New for 2010

resident alien if you meet either the

$100,000.

green card test or the substantial

5. The only exclusion you can take

Personal exemption and itemized

presence test for 2009. (These tests

is the exclusion for scholarship and

deduction phaseouts ended. For

are explained below and on page 2.)

fellowship grants, and the only

2010, taxpayers with adjusted gross

Even if you do not meet either of these

adjustment to income you can take is

income (AGI) above a certain amount

tests, you may be able to choose to be

the student loan interest deduction.

will no longer lose part of their

treated as a U.S. resident for part of

6. You do not claim any tax credits.

deduction for personal exemptions and

2009. See First-Year Choice in chapter

7. If you were married, you do not

itemized deductions.

1 of Pub. 519 for details.

claim an exemption for your spouse.

Generally, you are considered a

8. The only itemized deduction you

Other Reporting

nonresident alien for the year if you are

can claim is for state and local income

not a U.S. resident under either of

Requirements

taxes.

these tests. However, even if you are a

You also may have to file other forms,

Note. Residents of India who were

U.S. resident under one of these tests,

including the following:

students or business apprentices may

you still may be considered a

•

Form 8833, Treaty-Based Return

be able to take the standard deduction

nonresident alien if you qualify as a

Position Disclosure Under Section 6114

instead of the itemized deduction for

resident of a treaty country within the

or 7701(b).

state and local income taxes. See the

meaning of an income tax treaty

•

Form 8840, Closer Connection

instructions for line 11 on page 7.

between the United States and that

Exception Statement for Aliens.

country. You can download the

9. This is not an “expatriation

•

Form 8843, Statement for Exempt

complete text of most U.S. tax treaties

return.” See the Instructions for Form

Individuals and Individuals With a

at Technical explanations

1040NR for more information.

Medical Condition.

for many of those treaties are also

10. The only taxes you owe are:

For more information, and to see if you

available at that site.

a. The tax from the Tax Table on

must file one of these forms, see

pages 17 through 25, or

For more details on resident and

chapter 1 of Pub. 519, U.S. Tax Guide

nonresident status, the tests for

b. Unreported social security and

for Aliens.

Medicare tax from Forms 4137 or 8919.

residence, and the exceptions to them,

see Pub. 519.

11. You do not claim a credit for

Additional Information

excess social security and tier 1 RRTA

Green Card Test

If you need more information, our free

tax withheld.

publications may help you. Pub. 519

You are a resident for tax purposes if

will be the most important, but the

you were a lawful permanent resident

General Instructions

following publications also may help.

(immigrant) of the United States at any

time during 2009 and you took no steps

Pub. 552 Recordkeeping for Individuals

to be treated as a resident of a foreign

What’s New for 2009

Pub. 597 Information on the United

country under an income tax treaty.

States — Canada Income Tax

Form 1040NR-EZ redesigned. Form

(However, see Dual-Status Taxpayers

1040NR-EZ has been redesigned.

Treaty

on page 3.) In most cases you are a

Cat. No. 21718P

Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2009

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