I am a nonresident alien. How do I know whether I should file a Form 1040NR or a Form 1040NR-EZ?
1. No dependents
2. Not claimed as a dependent by another U.S. taxpayer
3. Income consists of only wages, tips, taxable scholarships or fellowships, state tax refunds
4. Taxable income is under $100,000
5. No exemption claimed for a spouse if married
6. Only income exclusions are the student loan interest and nontaxable scholarship and fellowship grants.
7. Only deductions are state/local taxes (line 4) (But residents from India who are students or business apprentices can claim the standard deduction on line 11.)
8. No tax credits except the federal excise tax refund credit (line 21)
If you do not meet these conditions, you should file Form 1040NR.