Internal Revenue Service United States Department of the Treasury
Level Basic 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 available.

Form 1040NR-EZ is only two pages long and can be used in most situations encountered at your VITA site. Form 1040NR is a longer five-page form used for certain more complex 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