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 U.S. tax return.
If you were married, you do not claim an exemption for your spouse.
Your taxable income is less than $100,000.
The only itemized deduction you can claim is for state and local income taxes. Note. Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. See chapter 5.
Your only U.S. source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. (If you had taxable interest or dividend income, you cannot use this form.)
You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded.
You are not claiming any tax credits.
This is not an “expatriation return.” See Expatriation Tax in chapter 4.
The only taxes you owe are:
You are not claiming a credit for excess social security and tier 1 RRTA tax withheld.
You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any.
If you do not meet all of the above conditions, you must file Form 1040NR.
