The International Student Tax Form or Non Resident Tax Form 1040NR EZ, is for Single or Married non residents, with no dependents like Spouse of Children. The Tax Form should be filed along with Form 8843.
The only income that can be reported is:
- Wages/salary reported on Form W-2.
- Scholarship and fellowship grants reported on Form 1042-S.
- Unemployment compensation reported on Form 1099-G.
- State tax refund from the previous year's tax returns (reported on a different version of IRS tax Form 1099-G). Note that this income is taxable ONLY IF you itemized your deductions the previous year on Schedule A.
You can claim only a few deductions on Form 1040NR-EZ. They include:
- Itemized deductions for state and local taxes withheld from your salary.
- Student loan interest
- Amount paid for college tuition and books that used taxable Scholarship and fellowship grants reported on Form 1042-S.