Form 1040NR, U.S. Nonresident Alien Income Tax Return
File Form 1040NR if any of the following four conditions applies to you.
- You were a nonresident alien engaged in a trade or business in the United States. You must file even if:
- You have no income from a trade or business conducted in the United States,
- You have no U.S. source income, or
- Your income is exempt from U.S. tax under a tax treaty or any section of the Internal Revenue Code.
- You were a nonresident alien not engaged in a trade or business in the United States and:
- You received income from U.S. sources that is reportable on Schedule NEC, and
- Not all of the U.S. tax that you owe was withheld from that income.
- You represent a deceased person who would have had to file Form 1040NR.
- You represent an estate or trust that has to file Form 1040NR.
You may be able to use Form 1040NR-EZ if your only income from U.S. sources is wages, salaries, tips, refunds of state and local income taxes, and scholarship or fellowship grants.
Current Products
Recent Developments
Change of Hours for Most IRS Toll-free Numbers Listed in Certain Tax Form Instructions and Publications -- 26-JAN-2012
Correction to the 2011 Instructions for Form 1040NR -- 18-JAN-2012
Other Items You May Find Useful:
Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals
Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Comment on Form 1040NR
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