[Individual]Which forms should Nonresident alien use? (Jan-18-2011, 90 Days)

Usually Nonresident Aliens use Form 1040NR, but if all items in the following list apply to you, you may also use 1040NR-EZ:

	1040NR-EZ	1040NR
Income Source	less than 100,000 Only wages, salaries, tips, state or local tax refund and scholarship or fellowship grants	All
Dependent	Do not claim any dependents Do not be claimed as another person's dependents	Yes
Exemption	Only one person exemption, not for your spouse	Only one person exemption, not for your spouse, except you are resident of Mexica, Canada, South Korea or india and meet certain requirements.
Exclusion	student loan interest deduction Scholarship and fellowship grants excluded from Income	IRA Deduction Archer MSA Deduction Health Savings Account Deduction (Form 8889) Student loan interest deduction Moving Expenses Self Employed health insurance Deduction Self-Employed SEP, SIMPLE, and Qualified Plans Penalty for early withdrawal of savings Scholarship and Fellowship grants excluded from Income Domestic Production Activities Deduction (Form 8903)
Itemized Deduction	state and local income taxes	If you receive income effectively connected with U.S. trade or business: State and local income taxes Charitable contributions to U.S. non-profit organizations Casualty and theft losses Miscellaneous itemized deductions The ordinary and necessary expenses related to a U.S. trade or business
Credit	No credit	Can not claim Earned Income Tax Credit, the Hope Credit, or the Lifetime learning Credit.
Tax you owe	Tax from the tax table Unreported social security and medical tax from Form 4137 or Form 8919
Self-Employment Tax	Not liable to	Not liable to
Other	No credit for excess social security and tier 1 RRTA tax withheld This is not an "expatriation return".

PSQ

Source: http://www.irs.gov