Everything you need to know about Form 1040-NR

What is Form 1040-NR?

Form 1040-NR is the U.S. Nonresident Alien Income Tax Return — the federal return filed by nonresident aliens who are engaged in a trade or business in the United States during the tax year, or who have U.S.-source income on which not enough tax was withheld at source. It mirrors Form 1040 in structure but applies the special rules that govern nonresident alien taxation: only U.S.-source income is reported, effectively connected income is taxed at graduated rates, and FDAP income (interest, dividends, royalties) is generally taxed at a flat 30% unless reduced by a tax treaty.

Who must file Form 1040-NR?

You must file Form 1040-NR if you are a nonresident alien and any of the following applies: you were engaged in a trade or business in the U.S. during the year (including F, J, M, Q students with U.S. wages); you had U.S.-source income on which not all tax was withheld; you want to claim a refund of over-withheld tax; you want to claim a tax treaty benefit; or you represent a deceased nonresident alien who would have had to file. Resident aliens (those who pass the green card or substantial presence test) file Form 1040 instead.

What you'll need to complete it?

Have all U.S. income documents (Form W-2, 1042-S, 1099, K-1), your visa and immigration status records, dates of entry to and exit from the U.S., your Individual Taxpayer Identification Number (ITIN) or Social Security Number, prior-year tax return if you've filed before, and details of any tax treaty position you plan to claim. Schedules OI (Other Information), NEC (Tax on Income Not Effectively Connected with a U.S. Trade or Business), and A (itemized deductions for nonresident aliens) attach to Form 1040-NR as needed.

When and how to file?

If you received wages subject to U.S. income tax withholding, Form 1040-NR is due April 15. If you did not receive wages subject to U.S. withholding, the deadline is June 15. The IRS supports e-filing for Form 1040-NR through Modernized e-File and most major tax software for recent tax years. Paper filers mail the return to the IRS service center in Austin, Texas, listed in the Form 1040-NR instructions. A six-month extension is available by filing Form 4868 before the original due date.