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.