Form 1040-NR, U.S. Nonresident Alien Income Tax Return
Form 1040-NR is the federal income tax return for nonresident aliens with U.S. income. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 1040-NR?
Form 1040-NR, U.S. Nonresident Alien Income Tax Return, reports the U.S. income of people who are not U.S. citizens or resident aliens for tax purposes. It covers income effectively connected with a U.S. trade or business, which is taxed at graduated rates, while separate schedules handle income that is not effectively connected, such as certain investment income taxed at flat rates.
The return has its own supporting schedules: Schedule A (Form 1040-NR) for itemized deductions, Schedule NEC for tax on income not effectively connected with a U.S. business, and Schedule OI for residency, visa, and tax treaty information.
Who files 1040-NR?
- Nonresident aliens engaged in a trade or business in the United States during the year
- Nonresident students, teachers, and trainees on F, J, M, or Q visas with U.S. taxable income
- Nonresidents with U.S. income whose withholding did not fully cover the tax due
- Representatives filing for a deceased person, estate, or trust that had to file Form 1040-NR
How to fill out 1040-NR
- Enter your name, identifying number (SSN or ITIN), and foreign and U.S. addresses at the top.
- Report income effectively connected with a U.S. trade or business, such as wages and business income, on the main form.
- Complete Schedule NEC for U.S. investment income that is not effectively connected, and Schedule OI for your visa, residency days, and any treaty claims.
- Work through deductions, tax, credits, and payments to reach the amount you owe or your refund.
- Download the finished PDF, sign it, and file by mail or through an e-file provider that supports Form 1040-NR by the deadline in the current instructions.
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Frequently asked questions
How do I know if I am a nonresident alien for tax purposes?
You are generally a nonresident alien if you are not a U.S. citizen and do not meet either the green card test or the substantial presence test for the year. Days present under certain visa statuses, such as students on F visas, may not count toward substantial presence for a period of time.
Can I claim the standard deduction on Form 1040-NR?
Generally no. Most nonresident aliens must itemize the limited deductions allowed on Schedule A (Form 1040-NR). A notable exception exists for certain students and business apprentices from India under the U.S.-India tax treaty.
What if I was a resident for part of the year?
Dual-status taxpayers may need to file Form 1040-NR together with Form 1040 for the resident portion of the year. The 1040-NR instructions explain which form serves as the return and which is the statement.