Form 1040‑NR is the IRS tax form used by nonresident aliens to report income earned from U.S. sources.
It is for people who are not U.S. citizens or U.S. residents who still earn money in the United States.
🌍 Who Should Use Form 1040‑NR?
You generally must file Form 1040‑NR if you:
- Are a nonresident alien
(you do not meet the green card test or substantial presence test) - Earned U.S.-source income, such as:
- Wages, salaries, or tips from U.S. work
- Taxable scholarships or fellowships
- Rental income from U.S. property
- U.S. dividends, interest, or capital gains
- Are a student or scholar on an F, J, M, or Q visa with taxable U.S. income
🧾 Key Features of Form 1040‑NR
- ❌ No standard deduction
(Exception: certain students or apprentices from India under a tax treaty) - ✅ Limited filing statuses
Usually Single or Married Filing Separately - 📄 Itemized deductions only
Such as:- State and local taxes
- Charitable contributions to U.S. charities
- 🌐 Tax treaties
May reduce or eliminate tax on certain income - 📅 Filing deadlines (2025):
- April 15 → If you had wages subject to U.S. withholding
- June 15 → If you had no wages subject to withholding
📎 Common Forms Used With Form 1040‑NR
- Form 8843 – Required for exempt individuals (e.g., certain students)
- Form 1042‑S – Reports U.S. income subject to withholding
- Form W‑8BEN – Certifies foreign status
- Form 8833 – Used to claim tax treaty benefits