A nonresident alien who is not required to file a U.S. federal individual income tax return, but who is eligible for a refund of the telephone excise tax, may claim such refund using Form 1040EZ-T Request for Refund of Federal Telephone Excise Tax. If the nonresident alien taxpayer has no TIN, then he may still file Form 1040EZ-T; however he must follow the special instructions found on pages 2-3 of Form 1040EZ-T. You may download Form 1040EZ-T from irs.gov at: http://www.irs.gov/formspubs/index.html.
A nonresident alien who is required to file a U.S. federal individual income tax return will claim the refund of the telephone excise tax on line 69 of Form 1040NR or on line 21 of Form 1040NR-EZ. Such an NRA taxpayer may claim the standard amount of the credit found on page 23 of the instructions for Form 1040NR or on page 7 of the instructions for Form 1040NR-EZ. In addition, the NRA taxpayer may be required to complete Form 8913 if he is claiming a refund of the telephone excise tax greater than the standard amount.