Fill out Form 1040-NR (U.S. Nonresident Alien Income Tax Return) online
Form 1040-NR is used by nonresident aliens to file a U.S. income tax return and report income from U.S. sources. It functions similarly to the standard 1040 but includes provisions specific to nonresident alien tax treatment, such as the taxation of effectively connected income and FDAP (fixed, determinable, annual, or periodical) income.
How to fill out Form 1040-NR (U.S. Nonresident Alien Income Tax Return)
Determine your filing status
Enter your personal information including name, address, country of citizenship, and visa type. Determine whether you qualify as a nonresident alien using the substantial presence test or green card test.
Report effectively connected income
Enter wages, salaries, and other income effectively connected with a U.S. trade or business. This income is taxed at graduated rates similar to those for U.S. residents.
Claim deductions and credits
Nonresident aliens can claim certain itemized deductions related to effectively connected income. Enter applicable deductions such as state and local taxes, and claim any eligible credits.
Report FDAP income
Enter fixed, determinable, annual, or periodical income not effectively connected with a U.S. trade or business (such as dividends, interest, and royalties). This income is generally taxed at a flat 30% rate unless reduced by treaty.
Claim treaty benefits and calculate tax
If a tax treaty between the U.S. and your country of residence provides a reduced rate or exemption, claim the benefit by attaching Form 8833. Calculate your total tax, subtract withholding and payments, and determine your refund or balance due.
About Form 1040-NR (U.S. Nonresident Alien Income Tax Return)
Who needs this form
Nonresident aliens engaged in a trade or business in the United States or who have U.S.-source income on which tax was not fully paid through withholding. This includes foreign nationals working temporarily in the U.S., international students with U.S. income, and nonresident aliens with U.S. real estate or investment income.
Where to submit
File electronically or mail to the IRS address listed in the form instructions. The filing deadline is generally April 15 if you received wages subject to U.S. withholding, or June 15 if you did not.
Source and content freshness
- Reviewed: 2026-02-24
- Check the latest official form instructions for the filing year that applies to you.
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Filing Form 1040 instead of 1040-NR when you are a nonresident alien
- Not claiming treaty benefits that reduce or eliminate U.S. tax on certain income
- Incorrectly determining residency status under the substantial presence test
- Failing to report all U.S.-source income, including scholarship and fellowship grants
Frequently asked questions
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How do I know if I am a nonresident alien?
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. The substantial presence test counts the days you were physically present in the U.S. over a three-year period. If you do not meet either test, you file Form 1040-NR instead of Form 1040.
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