The Internal Revenue Service has a simpler tax form for nonresident aliens with simpler tax reporting requirements. It's Form 1040NR-EZ, "U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents."

Nonresident aliens must meet certain other conditions to file their taxes using Form 1040NR-EZ:

• do not claim any dependents
• cannot be claimed as a dependent on someone else's return
• taxable income is less than $50,000, and comes only from wages, salaries, tips, refunds of state and local income taxes, and scholarship or fellowship grants
• not claiming any tax credits or any itemized deductions other than state and local income taxes paid
• have no "other taxes" except social security tax on tip income not reported to employer or household employment taxes
• the only adjustments to income are student loan interest deduction or scholarship and fellowship grants exclusion

Married nonresident aliens from Canada, Mexico, Japan, or the Republic of Korea, a U.S. national, or an Indian student claiming a spousal exemption may not use Form 1040NR-EZ.

If these conditions aren't met, then use Form 1040NR, "U.S. Nonresident Alien Income Tax Return." Publication 519, U.S. Tax Guide for Aliens, provides more information on tax reporting requirements. To get forms and publications, write to the IRS Area Distribution Center, P.O. Box 85074, Richmond, VA 23261-5074, USA.

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