What are the requirements that need to be met to file the 1040NREZ?
You must: (a) be a single nonresident or be a married nonresident who is not a national of the U.S., Canada, India, Japan, Korea, or Mexico; (b) be under age 65; (c) have had only wages, salaries, tips, taxable refunds of state and local income taxes and scholarships or fellowship grants as your income; (d) have a total income under $50,000; and (e) claim only state and local income taxes withheld if you itemize your deductions. CINTAX can also help to determine the use of 1040NR or the 1040NREZ.