Form 1040-NR - U.S. Nonresident Alien Income Tax Return
Nonresident Alien Income Tax Return
Department of the Treasury — Internal Revenue Service
Taxpayer Information
Name: [First Name] [M.I.] [Last Name] SSN/ITIN: [SSN]
Address: [Address], Apt. [Apt], [City], [State] [ZIP]
Country of citizenship: [Country]
Filing status: [Filing Status]
Income Effectively Connected
Wages, salaries, tips: [Wages]
Taxable interest: [Taxable Interest]
Ordinary dividends: [Ordinary Dividends]
Business income: [Business Income]
Capital gain or (loss): [Capital Gain]
Other income: [Other Income]
Total effectively connected income: [Total Income]
Adjusted gross income: [AGI]
Itemized deductions: [Deductions]
Taxable income: [Taxable Income]
Tax: [Tax]
Payments
Federal income tax withheld: [Federal Withheld]
Estimated tax payments: [Estimated Payments]
Total payments: [Total Payments]
Overpaid / Refund: [Refund]
Amount you owe: [Amount Owed]
Sign Here
Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and complete.
Party 1
________________
Signature
Date: ________________
Party 2
________________
Signature
Date: ________________
What Is a Form 1040-NR - U.S. Nonresident Alien Income Tax Return?
A Form 1040-NR - U.S. Nonresident Alien Income Tax Return in the United States reports the figures a taxpayer must declare so the correct liability can be assessed.
The U.S. tax treatment of nonresident aliens differs fundamentally from that of U.S. citizens and resident aliens. Under IRC Section 871, nonresident aliens are taxed on two categories of U.S.-source income: income effectively connected with a U.S. trade or business (ECI), which is taxed at the same graduated rates as U.S. citizens, and fixed or determinable annual or periodical income (FDAP), such as dividends, interest, rents, and royalties, which is subject to a flat 30% withholding rate (or a reduced rate under an applicable income tax treaty). Nonresident aliens are generally not taxed on foreign-source income.
Income tax treaties between the United States and approximately 65 countries may modify these rules substantially. Treaty provisions can reduce withholding rates on FDAP income, exempt certain categories of income (such as academic wages under the teacher/researcher article), and change the threshold for when business profits become taxable in the U.S. under the permanent establishment concept. Taxpayers claiming treaty benefits must attach Form 8833 (Treaty-Based Return Position Disclosure) to their Form 1040-NR.
When Do You Need a Form 1040-NR - U.S. Nonresident Alien Income Tax Return?
Form 1040-NR must be filed by any nonresident alien who is engaged in a trade or business in the United States during the tax year, even if the individual has no U.S.-source income or no income effectively connected with that trade or business. Under IRC Section 871(b) and Treas. Reg. Section 1.6012-1(b), the filing requirement is triggered by the existence of U.S. trade or business activity, regardless of whether income was actually earned.
Common filing scenarios include: foreign nationals working in the U.S. on temporary work visas (H-1B, L-1, O-1, TN, E-1/E-2) who do not meet the substantial presence test, international students on F-1 and J-1 visas who earned income through on-campus employment, OPT, or CPT (students in their first five calendar years are generally exempt from the substantial presence test under IRC Section 7701(b)(5)), foreign athletes and entertainers who performed in the U.S. and earned compensation subject to the central withholding agreement program, nonresident aliens who sold U.S. real property interests subject to FIRPTA withholding (IRC Section 897), and nonresidents seeking a refund of over-withheld taxes or claiming a reduced treaty rate.
Nonresident aliens who received only FDAP income that was fully withheld at source (reported on Form 1042-S) generally do not need to file Form 1040-NR unless they are seeking a refund of excess withholding or wish to claim treaty benefits. However, those who had any ECI, no matter how small, must file. The filing deadline is typically April 15 for individuals who received wages subject to U.S. income tax withholding, or June 15 for those who did not receive such wages.
What to Include in Your Form 1040-NR - U.S. Nonresident Alien Income Tax Return
Completing Form 1040-NR requires careful attention to the unique tax rules applicable to nonresident aliens. First, the taxpayer must determine their residency status using the substantial presence test (IRC Section 7701(b)(3)), which counts days of physical presence in the U.S. over a three-year period using a weighted formula. If the individual meets the substantial presence test, they must file as a resident alien on Form 1040 unless they qualify for the closer connection exception under IRC Section 7701(b)(3)(B).
Second, all U.S.-source income must be properly categorized as either ECI or FDAP income. ECI is reported on the front page of Form 1040-NR and taxed at graduated rates after allowable deductions, while FDAP income is reported separately and taxed at a flat 30% rate (or treaty-reduced rate). Third, deductions for nonresident aliens are limited compared to U.S. citizens. Only deductions connected with ECI are allowed (IRC Section 873), and the standard deduction is generally not available to nonresidents (with limited exceptions for students and business apprentices from India).
Fourth, treaty-based positions must be disclosed on Form 8833 if the taxpayer is claiming reduced rates or exemptions under an applicable income tax treaty. Fifth, any FIRPTA withholding on U.S. real property dispositions (reported on Form 8288-A) must be reported and credited against the total tax liability. Sixth, Social Security and Medicare taxes withheld from wages must be reconciled, keeping in mind that certain visa categories (F-1, J-1, M-1, Q-1/Q-2) are exempt from FICA taxes under IRC Section 3121(b)(19). Seventh, state tax obligations should be considered separately, as many states have their own nonresident filing requirements. Finally, the form must be signed and filed by the applicable deadline, with extensions available through Form 4868.
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Forms Legal. (2026). Form 1040-NR - U.S. Nonresident Alien Income Tax Return (United States) [Legal document template]. Forms Legal. https://forms-legal.com/usa/government/tax-forms/form-1040-nr
"Form 1040-NR - U.S. Nonresident Alien Income Tax Return (United States)." Forms Legal, 2026, https://forms-legal.com/usa/government/tax-forms/form-1040-nr.
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year = {2026},
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note = {Free legal document template. Based on Internal Revenue Code (26 U.S.C.)}
}Frequently Asked Questions
Form 1040-NR, U.S. Nonresident Alien Income Tax Return, is the federal return that nonresident aliens use to report income that is connected with the United States. You generally must file Form 1040-NR if you are a nonresident alien who engaged in a trade or business in the United States during the year, or who had U.S.-source income on which the correct tax was not fully withheld. Nonresident status is determined by the green card test and the substantial presence test; a person who does not meet either is a nonresident alien for tax purposes. The form reports income effectively connected with a U.S. trade or business, taxed at graduated rates, and certain U.S.-source income such as some dividends, taxed at a flat rate or treaty rate. Because nonresident taxation differs significantly from that of residents, including limited deductions and special treaty provisions, individuals uncertain of their status should determine whether they are nonresident aliens before filing Form 1040-NR.
A nonresident alien's income is taxed on Form 1040-NR in two main categories that follow different rules. Income that is effectively connected with a U.S. trade or business, such as wages for work performed in the United States or business profits, is taxed at the same graduated rates that apply to U.S. citizens and residents, with allowable deductions related to that income. Income that is not effectively connected but is U.S.-source fixed or determinable annual or periodical income, such as certain dividends, interest, rents, and royalties, is generally taxed at a flat 30 percent rate, or a lower rate if a tax treaty between the United States and the person's home country applies. Nonresident aliens generally cannot claim the standard deduction (with a limited exception for certain students from India) and have restricted access to many credits. Because the two income categories and treaty rates produce very different results, correctly classifying each item of income is essential on Form 1040-NR.
A nonresident alien can claim benefits under an income tax treaty between the United States and their country of residence on Form 1040-NR, which may reduce or eliminate U.S. tax on certain income. Treaties commonly provide reduced withholding rates on dividends, interest, and royalties, and exemptions for categories such as students, teachers, researchers, and certain short-term workers. To claim a treaty benefit, you generally identify the treaty article and the type of income on the return, and disclose the position where required. Treaty provisions vary widely by country, so the available benefits depend on the specific treaty. For income paid during the year, a treaty-based reduction in withholding is often claimed in advance using Form W-8BEN given to the payer. Because improperly claiming a treaty benefit can lead to additional tax and penalties, while failing to claim an available benefit means overpaying, nonresident aliens should review the applicable treaty carefully when completing Form 1040-NR.
The due date for Form 1040-NR depends on whether you received wages subject to U.S. withholding. If you were an employee and received wages subject to U.S. income tax withholding, Form 1040-NR is generally due by April 15, the same as for residents, or the next business day if that date falls on a weekend or holiday. If you did not receive wages subject to withholding, the return is generally due by June 15. You can request an extension of time to file using Form 4868, which extends the filing deadline but not the time to pay any tax owed. Departing aliens may have separate obligations, including obtaining a certificate of compliance. Because the deadline turns on your specific circumstances and missing it can lead to penalties and loss of certain deductions, you should confirm which due date applies to your situation and file or request an extension accordingly when completing Form 1040-NR.
The difference between Form 1040-NR and Form 1040 is that Form 1040-NR is for nonresident aliens and reports only U.S.-connected income under special rules, while Form 1040 is for U.S. citizens and residents and reports worldwide income. A resident for tax purposes, determined by the green card test or substantial presence test, reports all income from any source and can claim the standard deduction and a full range of credits on Form 1040. A nonresident alien filing Form 1040-NR reports income effectively connected with a U.S. trade or business at graduated rates and certain U.S.-source income at flat or treaty rates, generally cannot take the standard deduction, and has limited access to credits. Some individuals are dual-status during a year of arrival or departure and file a combination. Because the forms apply to different residency statuses with very different rules, determining whether you are a resident or nonresident alien is the first step in choosing between Form 1040 and Form 1040-NR.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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