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Form 1040NR, U.S. Nonresident Alien Income Tax Return

File Form 1040NR if any of the following four conditions applies to you.

  1. 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.
  2. 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.
  3. You represent a deceased person who would have had to file Form 1040NR.
  4. 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

Form 1040NR

Instructions for Form 1040NR (HTML)


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:

All Form 1040NR Revisions

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

Other Items Related To Form 1040NR

Other Current Products


Comment on Form 1040NR

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Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.

Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Page Last Reviewed or Updated: 2012-12-03