Internal Revenue Service United States Department of the Treasury
Level Basic Intermediate Advanced Military International

Filing Requirements

What to File

Form 1040NR or 1040NR-EZ

Once you have determined that a student needs to file a return, you should choose the best form to use.

Form 1040NR is five pages long and can accommodate all types of income and expenses. Form 1040NR-EZ is only two pages long and is limited to specific situations.

Choose the simplest and shortest form that will accommodate all of the taxpayer's income and deductions.

Top portion of Form 1040NR and Form 1040NR-EZ