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SHOULD I FILE FORM 1040NR OR FORM 1040NR-EZ?

(For Tax Year 2007)

Many students ask if they should they complete federal income tax form 1040NR or 1040NR-EZ, if they have earned income in the U.S. What follows should assist students with that decision.
   

You can use form 1040NR-EZ if all of the following conditions are met:

  • You do not claim any dependents
  • You cannot be claimed as a dependent on someone else's return.
  • If you are married, you do not claim an exemption for your spouse.
  • Your taxable income is less than $100,000.
  • You do not claim any itemized deductions other than for state and local income taxes.
  • Your only U.S. income was from wages, salaries, 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 or credit union interest is not taxable for non-residents and is not counted as income)
  • You are not claiming any adjustments to income other than scholarship and fellowship grants excluded.
  • You are not claiming any tax credits.
  • The only tax you owe is income tax.
 
If you do not qualify to file Form 1040NR-EZ, you must file 1040NR.

Information provided by International Student and Scholar Services 
Binghamton University (SUNY)


The UT Office of International Affairs is neither qualified nor permitted to give individual tax advice. Students with complicated tax situations may wish to consult with a tax preparation service, professional tax accountant, or tax attorney who is knowledgeable about nonresident tax law.

 

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