IRS Form 1040-NR is used by nonresident aliens to report U.S. source income and calculate taxes owed or refunds due. It’s different from the standard 1040 used by U.S. residents.
Who Should File Form 1040-NR?
You may need to file if you are a nonresident alien and:
-
Earned U.S.-based income (such as wages, scholarships, or investment income)
-
Were engaged in a trade or business in the U.S.
-
Want to claim a refund for overpaid taxes
-
Were a student, teacher, or trainee on a visa like F, J, M, or Q with taxable income
-
Received treaty-exempt income but need to report it
What’s on the Form?
Form 1040-NR asks for:
-
Filing status – options are limited to Single or Married Filing Separately
-
Income – wages, scholarships, dividends, etc. from U.S. sources
-
Adjustments and deductions – fewer than resident returns
-
Tax computation
-
Limited tax credits
-
Additional taxes if applicable
-
Final refund or balance due
Filing Deadline
-
April 15 if you received wages
-
June 15 if you had no wage income and aren’t required to have U.S. withholding
Common Attachments
-
W-2 (for wages)
-
1042-S (for scholarship, fellowship, or treaty-exempt income)
-
Schedule OI (Other Information) – usually required
-
Tax treaty explanation if you’re claiming treaty benefits
