The 1040NR is a more comprehensive tax form, totaling five pages, which can be used by any nonresident. The 1040NREZ is a simplified version of the same form, which can be completed by nonresidents who meet certain requirements.

The requirements that need to be met to file the 1040NREZ are:

· be a single nonresident or be a married nonresident who is not a national of the , , , , , or .

· be under age 65.

· have had only wages, salaries, tips, taxable refunds of state and local income taxes and scholarships fellowship grants as your income.

· have a total income under $50,000.

· claim only state and local income taxes withheld if you itemize your deductions.

Also check the instructions for any additions.