What is federal income tax form 1040NR?

Any non-resident workers living in the United States must still file their taxes come tax season. As they are non-residents, they must use different federal income tax forms than residents do. These taxpayers should pick up the 1040NR tax forms.

There is also the 1040NR-EZ, which is the short and easy form of the 1040NR. This form is not for everyone. Basically, if the taxpayer has dependents or wants to itemize deductions, they need to use the 1040NR tax forms.

Before Filing
Before filing, double check the taxpayer’s residency status. He or she may not be able to file with these federal income tax forms. There are a few requirements to be able to do so.

• Does not have a green card
• Been in the United States less than 183 days in a calendar year
• Does not have an application for immigration pending

If they fit into these specific requirements, then they are able to use the 1040NR tax forms.

How to File
The first part of the federal income tax forms is for personal information. This includes info such as name, present address, and Identifying Number. This number replaces the Social Security Number the taxpayer , as a non-resident, would not have. Also be sure to fill in the country of origin.

Next is the filing status. This is a little different than usual federal income tax forms as there are more options.

• Single resident of Canada or Mexico or single U.S. national
• Other single nonresident alien
• Married resident of Canada or Mexico or married U.S. national
• Married resident of South Korea
• Other married nonresident alien
• Qualifying widow(er) with dependent child

Not quite as simple as “married” or “single”! If married, the filer’s spouse’s name should be entered into the tax forms, too.

The ‘Exemptions’ and ‘Income’ parts are mostly the same as other federal income tax forms like the 1040. However, there are a few changes. For one, the only income entered is for businesses that had dealings with the United States. This includes companies in the borders or in countries in a trade agreement with the U.S. If you are unsure if your company fits into this category, ask your employer or tax attorney.

The rest of the form helps calculate how much your refund will be or how much you owe to the IRS. Simply sign and date. If someone helped with the federal income tax forms they must sign and date as well.

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