Form 1040NR-EZ is the tax return form most frequently used by international students in United States. If you were a nonresident student during 2007 who had any U.S. source of income in 2007, you must file your tax return on IRS Form 1040NR-EZ of Form 1040NR. You must also attach a special supplemental statement - IRS Form 8843, to your Form 1040NR or Form 1040NR-EZ.

Form 1040NR-EZ is an easy to use option for filing a 2007 nonresident tax return. Most international students who receive one or multiple Form W-2 (for wages and salaries) and/or Form 1042-S (for nonservice scholarship) file their tax return on Form 1040NR-EZ. On average it takes less than 20 min to file a 2007 nonresident tax return on Form 1040NR-EZ. ISTAXES provides online help as well as the IRS official 1040NR-EZ instructions to help you file Form 1040NR-EZ.

For 2008, you can use Form 1040NR-EZ only if  all the requirements below apply to you (most international students meet all these conditions):

• You do not claim any dependents. (do not claim a wife or children on your tax return. Only students from certain countries - residents of Canada, Mexico, Japan, Korea and students from India only can claim dependents on their U.S. tax return)
• You cannot be claimed as a dependent on someone else's return (ex: spouse, parent).
• You are not claiming any tax credits.
• If you are married, and you do not claim an exemption for your spouse.
• Your taxable income is less than $100,000.00.
• You do not claim any itemized deductions other than for state and local income taxes.
• You are not claiming any adjustments to income other than scholarship and fellowship grants excluded.
• You do not owe any "other taxes"
• Your only U.S. income was from wages, salaries, and tips, refunds of state and local income taxes, and scholarship or fellowship grants.

  Note:

  • Income received as an independent contractor on Form 1099 is not considered wages or salaries and can not be reported on Form 1040NR-EZ.
  • If you had taxable interest or dividend income, you cannot use this form.
  • Bank interest is not taxable for non-residents and is not counted towards income.

If you do not qualify to file Form 1040NR-EZ for 2007, you must file Form 1040 NR.

If you are not certain whether you should File Form 1040 NR-EZ or 1040 NR you should select the Which form do I file? menu and then proceed for a step-by-step determination interview before registering to file Form 1040NR-EZ online.  This will allow you to ensure that you are filing the your nonresident tax return on the appropriate form.

The deadline to file Form 1040NR-EZ is April 15, 2008.

Remember: You must also attach supplemental Form 8843 to Form 1040NR-EZ.

Note: If you have received interest income from a U.S. bank account and have no other U.S. source of income in 2007, you may still use only Form 8843. (U.S. bank interest received by nonresidents is considered foreign source of income and is not taxable.)