Form 1040-NR
U.S. Nonresident Alien Income Tax Return
Who Must File
Nonresident aliens with US-source income, including wages, scholarships, or investment income effectively connected with a US trade or business.
Deadline
April 15 (June 15 if no wages subject to US withholding)
Penalty
Failure-to-file penalty of 5% per month on unpaid tax, up to 25%
Step-by-Step Filing Instructions
Determine nonresident alien status using the Substantial Presence Test or treaty tie-breaker.
Identify all US-source income (wages, scholarships, rental income, dividends).
Separate effectively connected income (ECI) from FDAP income.
Apply treaty benefits to reduce withholding on FDAP income where applicable.
Claim allowable deductions connected to ECI only.
Attach Form 8833 if you are claiming any treaty-based return positions.
File by the deadline with the IRS using the Austin, TX service center.
Tips & Best Practices
F-1 students exempt from SPT for 5 years typically file 1040-NR.
You cannot claim the standard deduction on 1040-NR; only itemized deductions connected to ECI.
Attach Form 8843 if you are an exempt individual under the SPT.
Frequently Asked Questions
When should I file 1040-NR instead of 1040?
File 1040-NR if you do not meet the Substantial Presence Test and have not elected resident status, or if you use the treaty tie-breaker to claim nonresident status.
Can I claim the Foreign Tax Credit on 1040-NR?
Generally no. The FTC is available only to US residents. Nonresidents rely on treaty withholding rate reductions instead.
Do I need an SSN to file 1040-NR?
You need either an SSN or an ITIN. Apply for an ITIN with Form W-7 if you do not have an SSN.
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