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Form 1040NR-EZ was designed specifically for foreign students and scholars. The
first page of the instructions gives the conditions that you must meet to use
this form. They are:
1. No dependents
2. Not claimed as a dependent by another U.S.
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.