IRS Form 1040-NR is the U.S. tax return used by nonresident aliens to report U.S.-source income, calculate taxes owed, or claim refunds. It differs from the standard Form 1040 filed by U.S. residents and has specific filing requirements.
๐ If you also file information returns like Form 1042-S, see our Form 1042-S software for compliance support.
Who Should File Form 1040-NR?
You may need to file if you are a nonresident alien and:
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Earned U.S.-source income (wages, scholarships, investment income).
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Were engaged in trade or business in the U.S.
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Want to claim a refund of overpaid taxes.
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Held a visa such as F, J, M, or Q and received taxable income.
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Received treaty-exempt income that still requires reporting.
Whatโs Reported on Form 1040-NR?
The form requires:
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Filing status โ only Single or Married Filing Separately.
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Income details โ wages, scholarships, dividends, and other U.S.-source payments.
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Adjustments and deductions โ fewer than resident returns.
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Tax computation โ based on applicable IRS rules.
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Limited tax credits โ available for nonresidents.
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Additional taxes โ if applicable.
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Refund or balance due โ final calculation.
For related reporting, see our guide to Form 1099-MISC and Form 1099-NEC.
Filing Deadlines
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April 15 โ if you received wages subject to withholding.
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June 15 โ if you had no wages and are not required to withhold U.S. tax.
๐ Need to e-file? Our 1099 electronic filing service also supports federal reporting and can reduce late filing risks.
Common Attachments
Nonresident aliens often file Form 1042-S alongside 1040-NR to report U.S.-source income paid to foreign individuals. You may also need supporting schedules or treaty documentation depending on your situation.