What Form Should I file Form 1040NR or Form 1040NR EZ? (Year 2006)

Last updated: January 24, 2006

You should complete federal income tax Form 1040NR or 1040NR EZ, if you have earned income in the U.S.

You can use Form 1040NR-EZ if all nine of the following apply to you:

You do not claim any dependents.

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.

If you're taxable income is less than $50,000.00.

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" (other than Social Security and Medicare tax on tip income not reported to employer or household employment taxes).

Your only U.S. income was from wages, salaries, and tips, refunds of state and local income taxes, and scholarship or fellowship grants. (If you had taxable interest or dividend income, you cannot use this form. Note that bank interest is not taxable for non-residents and is not counted as income).

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

The staff in the Office of International Services for Students and Scholars are not qualified or permitted to give any tax advice.