an individual can use form 1040NR-EZ Instead of form 1040NR if all of the following items apply except:

A.The taxpayer does not claim any dependents

B.The taxpayer cannot be claimed as a dependent on another person's US tax return

C.The taxpayer does not claim any tax credits

D. The taxpayer taxable income(Line 14 of form 1040 NR-EZ) is less than $125,000