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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 2007 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 2007 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
In addition to filing Form 1040NR, international students and scholars must
also file Form 8843 to report their presence in the
United States.
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