1040NR

Form 1040NR, U.S. Nonresident Alien Income Tax Return, is the individual tax return used by nonresident aliens and certain dual-status aliens to report U.S.-source income and compute U.S. tax liability. It is filed with the Internal Revenue Service (IRS).

Who files: Nonresident aliens with U.S.-source income, or those who had tax withheld at a rate not sufficient or who want a refund, generally must file Form 1040NR. Dual-status aliens file a 1040NR for the portion of the year they were nonresident.

Income and deductions: Form 1040NR reports wages, salaries, interest, dividends, rents, royalties, alimony, and other U.S.-source income. Income effectively connected with a U.S. trade or business is taxed on a net basis using schedules such as Schedule NEC. Nonresident aliens generally cannot claim the standard deduction or personal exemptions; deductions are limited to those connected with had-income that is effectively connected with U.S. trade or business when allowed.

Tax relief and treaty benefits: Tax treaty provisions may reduce or eliminate tax on specific categories of income. To claim treaty-based benefits, taxpayers may file Form 8833 to disclose treaty positions. Foreign tax credits, if applicable, are claimed via Form 1116.

Other forms and attachments: Depending on circumstances, Form 8843 may be filed to document days spent in the United States. Attach supporting documents such as Form W-2 or Form 1099 as appropriate.

Filing deadlines: The due date is generally April 15. If you reside outside the United States, a one- or two-month extension (to June 15) may apply, but any tax owed is still due by April 15. Forms are submitted to the IRS, by mail or electronically where available.