2011 Form 1040NR-EZ - Filing Instructions

U.S. Nonresident Alien Income Tax Return (easy form)

Form 1040NR-EZ is the tax return form most frequently used by nonresident aliens in United States. If you were a nonresident alien during the previous year, who had any U.S. source of income, you must file your tax return on IRS Form 1040NR-EZ or Form 1040NR.

Form 1040NR-EZ is an easy to use option for filing a nonresident tax return. Most nonresident aliens present in United States for a small period of time qualify to file this form. Nonresident aliens who receive one or multiple Form W-2 (for wages and salaries) may use this form to file their nonresident tax returns.

Before filing 2011 Form 1040 NR-EZ you must ensure that you are a nonresident alien for tax purposes. Please read the IRS Form 1040NR-EZ instructions before filing your tax return. On average it takes less than 20 min to file a nonresident tax return on Form 1040NR-EZ using our nonresident tax software which provides online tax help for each question that must be entered in the IRS official Form 1040 NREZ. Form 1040NR-EZ instructions are provided by our tax software using the online help feature for most difficult questions.

You can use Form 1040NR-EZ only if all the requirements below apply to you (most nonresident aliens present in United States for very short period of times meet all these conditions):

• You do not claim any dependents. (do not claim a wife or children on your tax return. Only nonresident aliens 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 1040NREZ.
• If you had taxable interest or dividend income, you cannot use Form 1040NR-EZ.
• Bank interest is not taxable for non-residents and is not counted towards income. If bank interest is your only income from U.S. sources, you are not required to file Form 1040NR-EZ.

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

If you are not certain whether you should file 2011 Form 1040 NR-EZ or Form 1040 NR you should speak to a tax professional to ensure that you qualify to file Form 1040NR-EZ.

The deadline to file Form 1040NR-EZ is April 15, 2012.

Note: If you have received interest income from a U.S. bank account and have no other U.S. source of income during the tax year, you do not have to file Form 1040NR-EZ. (U.S. bank interest received by nonresidents is considered foreign source of income and is not taxable.)

You must file Form 1040NR or Form 1040NR-EZ even if:

• None of your income came from a trade or business conducted in the United States ,
• You have no income from U.S. sources, or
• Your income is exempt from U.S. tax.

When to File

If you were an employee and received wages subject to U.S. income tax withholding, file Form 1040NR-EZ by April 15, 2012.

Extension of Time to File

If you cannot file your Form 1040NR-EZ by the due date, you should file Form 4868 to receive an extension of time to file. You must file Form 4868 by the regular due date of the 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.

Where to File

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