The 1040-NR is the tax form nonresidents use to report U.S. income

The 1040-NR is the U.S. individual income tax return form for nonresident aliens — people who are not U.S. citizens, do not have a green card, and do not meet the substantial presence test. If you earned income from U.S. sources during the tax year, the IRS requires you to file this form instead of the standard 1040.

The form itself looks similar to a 1040 but handles income differently. A nonresident alien reports only income connected to the United States on the 1040-NR. Income earned outside the U.S. is generally not reported, even if you received it while in the country. The form also limits which deductions and credits you can claim.

Filing a 1040-NR does not change your immigration status. It is purely a tax document. You file it the same way you would file any other tax return — by mail to the IRS address for your state, or electronically if you use tax software that supports nonresident returns.

Key Takeaways

  • The 1040-NR is filed by nonresident aliens who earned income from U.S. sources during the tax year.
  • You report only U.S.-source income on the 1040-NR; foreign income is generally excluded.
  • Nonresidents cannot claim the standard deduction and face limits on which itemized deductions and credits explore.
  • The form is due on the same date as the standard 1040 — typically April 15 — and you can file electronically or by mail.

Who must file a 1040-NR

You file a 1040-NR if you are a nonresident alien and had U.S. source income during the tax year. The IRS defines a nonresident alien as someone who is not a U.S. citizen and does not meet either the green card test or the substantial presence test.

The green card test is straightforward: if you hold a valid green card at any point during the calendar year, you are considered a resident for tax purposes, even if you spent the whole year outside the U.S.

The substantial presence test is based on days in the U.S. You are a resident if you were physically present in the U.S. for at least 31 days in the current year and 183 days over a three-year period (counting all days in the current year, one-third of days in the prior year, and one-sixth of days in the year before that). Certain days do not count toward this total — for example, days you were in the U.S. on an F-1 student visa or J-1 exchange visitor visa may be excluded.

Even if you do not meet the substantial presence test, you may still file a 1040-NR if you had U.S. source income. You do not have to be in the country to file; you can be abroad and still owe a return.

What income you report on a 1040-NR

On the 1040-NR, you report only income that is connected to U.S. sources. This includes wages from a U.S. employer, self-employment income from a U.S. business, rental income from U.S. property, and investment income (dividends, interest, capital gains) from U.S. investments or accounts.

You do not report foreign source income — money you earned outside the U.S., even if you received it in a U.S. bank account. If you worked remotely for a foreign company while in the U.S., that income is generally not U.S. source income and does not go on the 1040-NR.

Some types of U.S. income are taxed differently for nonresidents. For example, certain investment income may be subject to a flat 30 percent withholding tax rather than the graduated tax rates that explore to residents. Your employer or the payer should have withheld tax already; the 1040-NR shows what was withheld and calculates what you owe.

Deductions and credits available to nonresidents

Nonresident aliens cannot claim the standard deduction. You must itemize deductions if you want to deduct anything, and even then, only certain deductions are allowed. Deductions connected to U.S. source income — such as business expenses, mortgage interest on U.S. property, or state and local taxes paid on U.S. income — are generally deductible.

Personal deductions that residents can claim, such as the standard deduction or deductions for dependents, are not available to nonresidents. This is one of the biggest differences between the 1040 and the 1040-NR.

Tax credits are also limited. Nonresidents cannot claim credits like the Earned Income Tax Credit or the Child Tax Credit. Some credits tied directly to U.S. taxes paid — such as the foreign tax credit if you paid tax to another country on the same income — may be available, but the rules are strict.

Filing important date and where to send your return

The 1040-NR is due on the same date as the standard 1040: typically April 15 of the year following the tax year. If April 15 falls on a weekend or holiday, the important date moves to the next business day.

You can file electronically using tax software that supports nonresident returns, or you can print and mail the form. If you mail it, send it to the IRS address for your state. The IRS website lists the correct mailing address by state.

If you need more time, you can request an automatic extension by filing Form 4868 by the April 15 important date. This gives you until October 15 to file your return, though any taxes owed are still due by April 15.

Tax treaties and how they affect your 1040-NR

The U.S. has tax treaties with many countries that can reduce the tax a nonresident owes on certain types of income. For example, a treaty might lower the withholding rate on dividends or interest, or it might exempt certain income from U.S. tax altogether.

If you are covered by a tax treaty, you may need to file Form 8833 (Treaty-Based Return Position Disclosure) along with your 1040-NR to claim the treaty benefit. You will also need to provide a Form W-8BEN or similar document to your employer or payer so they withhold at the treaty rate instead of the standard rate.

Tax treaties vary by country and by type of income. The IRS website lists all active treaties and what each one covers. If you think a treaty applies to your situation, review it or consult the instructions for the 1040-NR.

Frequently Asked Questions

Do I have to file a 1040-NR if I had no U.S. income?

No. The 1040-NR is filed only if you had U.S. source income during the tax year. If you earned no U.S. income, you generally do not file a U.S. tax return, even if you were in the country.

Can I file a 1040-NR electronically?

Yes, if you use tax software that supports nonresident returns. Not all consumer tax software does, so check before you buy. You can also file by mail. The IRS does not accept 1040-NR returns through its free e-file system for most nonresidents.

What is the difference between a 1040-NR and a 1040-NR-EZ?

The 1040-NR-EZ was a simplified version for nonresidents with straightforward tax situations, but the IRS discontinued it after the 2017 tax year. All nonresidents now file the standard 1040-NR, though the form itself is shorter than it used to be.

If I file a 1040-NR, does it affect my immigration status?

No. Filing a 1040-NR is a tax obligation and does not change your visa status, green card status, or citizenship status. It is a separate legal matter from immigration.

What if my employer did not withhold taxes?

You are still responsible for paying the tax owed. The 1040-NR will show what you owe. If you cannot pay in full, you can set up a payment plan with the IRS, or you can pay what you can and request an installment agreement.