Although most international students qualify to file Form 1040NR-EZ, some of them are required to file the long form - Form 1040 NR for their nonresident tax returns.

In most cases, the 2009 Form 1040NR is used by international students and scholars for which the following cases apply:

• claiming dependents (residents of Canada, Mexico, Japan, Korea and students from India only) - Form 1040NR
• received dividends or capital gains from U.S. stocks - Form 1040NR
• received income as independent contractor on Form 1099 - Form 1040NR
• claiming additional itemized deductions such as donations to U.S. charities, professional tax preparation fees from previous years - Form 1040NR
• claiming unreimbursed employee expenses (moving, travel, continuing education) - Form 1040NR
• have additional adjustments to income - Form 1040NR
• only income received was as interest from U.S. bank or credit union - Form 8843

You can use Form 1040NR-EZ instead of 2009 Form 1040 NR 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 - only residents of Canada, Mexico, Japan, Korea and students from India 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. Use Form 1040NR
  • If you had taxable interest or dividend income, you cannot use this form. Download Form 1040NR and 1040NR instructions from the IRS website.
  • Bank interest is not taxable for non-residents and is not counted towards income.

If you do not qualify to file Form 1040NR-EZ, you must download and file Form 1040 NR. Currently ISTAXES does not support online filing for Form 1040NR

While most international students with simple tax situations file Form 1040NR-EZ, for some, it is more advantageous to file Form 1040NR. Form 1040NR allows additional deductions and credits not available on Form 1040NR-EZ.

When to use Form 1040NR-EZ

• You are not claiming dependents: file Form 1040NR-EZ
• You are not claiming any tax credits – Form 1040NR-EZ
• You do not claim an exemption for your husband or wife: file Form 1040NR-EZ
• Your taxable income is less than $100,000.00 – Form 1040 NREZ
• 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 type of taxes
• Your only U.S. income was from:
• wages, salaries, and tips – Form W-2
• refunds of state and local income taxes
• scholarship or fellowship grants – Form 1042-S

When to use Form 1040NR

You do claim dependents on your tax return – (residents of Canada , Mexico , Japan , Korea and students from India only)
• You are claiming tax credits – Form 1040 NR
• You claim an exemption for your wife or husband: file Form 1040NR
• Your taxable income is more than $100,000.00 – Form 1040 NR
• You claim itemized deductions including medical expenses, charitable contributions, and unreimbursed employee expenses – 1040NR
• You owe any other type of taxes
• Your worked as an independent contractor

In addition to filing Form 1040NR, international students and scholars must also file Form 8843 to report their presence in the United States.

When to File Form 1040NR

If you were an employee and received wages subject to U.S. income tax withholding, file Form 1040 NR by April 15, 2010. If you have filed an extension for Form 1040NR before April 15, the next tax filing deadline for Form 1040 is October 15, 2010.

Extension of Time to File Form 1040 NR

If you cannot file your Form 1040NR by April 15, you should file Form 4868 to receive an extension of time to file Form 1040NR. You must file Form 4868 by the regular due date of the nonresident tax return.

Note: Form 4868 does not extend the time to pay your income tax. The tax is due by the regular due date of the return.

Efile 1040NR-EZ

Unfortunately, for 2010 the IRS does not allow efile services of 2009 nonresident alien tax forms – Form 1040NR-EZ and Form 1040NR . All nonresident tax returns on Form 1040NR are required to be mailed to the Internal Revenue Service. Currently, there is no actual date when the efile services for Form 1040NR / Form 1040NR-EZ will be offered to international students nonresident aliens for tax purposes.

Where to File Form 1040NR

File Form 1040 NR with the Internal Revenue Service Center, Austin, TX 73301-0215, U.S.A.