What Is Tax Form 1040NR?

Elizabeth Rosen
by Elizabeth Rosen, Contributor

Tax Form 1040NR is also known as U.S. Nonresident Alien Income Tax Return. This tax form is similar to the regular 1040 form used by United States citizens. That being said, there are some importance differences that you need to be aware of if you are required to file this particular tax form.

IRS Tax Form 1040NR (U.S. Nonresident Alien Income Tax Return)

First things first, you have to decide if you are required to file Tax Form 1040NR. If any of the following apply to you, filing this tax form is a necessity:

1. You were a nonresident alien during the past tax year who engaged in business in the US. You are required to file even if you have no income from the business, or your income is exempt from tax under a treaty with your country.

2. You were a nonresident alien who did not engage in US business, but received income from US sources that are reportable on Schedule NEC.

3. If you are the representative for a deceased individual who would have been required to file tax form 1040NR.

4. You represent a trust or estate that has to file this tax form.

Tax Form 1040NR ― FAQs

When should I file Tax Form 1040NR? This is a question that many nonresident aliens struggle with. If you worked in the US and received wages that are subject to income tax, Form 1040NR must be filed by the fourth month, 15th day after your tax year closes. In most cases, this will be April 15.

What if I didn’t receive wages there were subject to income tax? In this case, you have until the 15th day of the sixth month, which is June 15th.

Where do I file my 1040NR tax form? Where you file Tax Form 1040NR depends on your situation. Individuals should send their completed return to the Department of the Treasury; Internal Revenue Service Center; Austin, TX 73301-0215 U.S.A. Estates and trusts will file with the Department of the Treasury; Internal Revenue Service Center; Cincinnati, OH 45999-0048 U.S.A.

What kind of income must I report on the 1040NR tax form? There are three types of income that you may need to include on Tax Form 1040NR. They include income connected with US business (taxed at the same rate as US citizens), income not connected with US business (the rate is 30 percent, unless there is a treaty between the US and your country that allows you to pay a lower rate), and income which is exempt from US tax.

United States citizens never have to file Tax Form 1040NR. But if you are a US nonresident alien, this is a tax form that you want to become familiar with.