The Tax Reform Act of 2017 has reduced the exemption deduction to zero. This means that the filing requirements for Forms 1040NR and 1040NR-EZ have also been affected. For all countries except India, ANY taxable income will cause a filing requirement.

f 1040-NR-EZ page 1 2019-2020.pdf
f 1040-NR-EZ page 2 2019-2020.pdf
Types of Income for 1040NR.pdf

Where To File


Forms 8843, 1040NR-EZ and 1040NR must be mailed to:


Department of the TreasuryInternal Revenue ServiceAustin, TX 73301-0215USA

If enclosing a payment for Forms 1040NR-EZ and 1040NR, mail to:

Department of the TreasuryInternal Revenue ServiceP.O. Box 1303Charlotte, NC 28201-1303USA

Note: For those returns that cannot be efiled, the returns must be mailed. Tax returns cannot be faxed or emailed to the Internal Revenue Service (IRS).

This information is a courtesy service. I am not liable for how you use this information. Please seek a tax professional for personal tax advice.