1040-NR-EN

Form 1040-NR – U.S. Nonresident Alien Income Tax Return

The main U.S. income tax return for nonresident aliens — individuals who are not U.S. citizens or residents but have U.S.-source income (such as business, freelance, rental, investment, or royalty income).

Form 1040-NR is used to report income effectively connected with a U.S. trade or business and other fixed or determinable annual or periodic (FDAP) income, such as dividends or royalties. It also allows eligible taxpayers to claim treaty benefits and deductions.

💰 Preparation starts at: $350

https://www.irs.gov/instructions/i1040nr  full Instructions for Form 1040-NR (2024)

Form 1040-NR – Summary (Tax Year 2024)

Who files:

• Nonresident aliens with U.S.-source income.

• Foreign owners or members of U.S. LLCs.

• Individuals who earn income in the U.S. without being U.S. residents or citizens.

Filing deadlines:

• April 15, 2025 — if wages (Form W-2) are reported.

• June 15, 2025 — if no wages are earned in the U.S.
  (Extension available by filing Form 4868.)

Main sections:

• Income from U.S. sources (wages, business, rental, royalties, capital gains).

• Deductions related to effectively connected income.

• Tax calculation and treaty-based exemptions.

• Withholding and payments (e.g., from Forms W-2 or 1042-S).

Schedules:

• Schedule A (Form 1040-NR) – Itemized deductions for nonresident aliens.

• Schedule OI – Other Information (country of residence, visa type, days in U.S.).

• Schedule NEC – Income not effectively connected with a U.S. trade or business (e.g., dividends, royalties).

Filing options:

• Paper filing by mail to the IRS (limited e-file availability).

• Must include foreign address and original signature.

Common attachments:
Forms W-2, 1042-S, 1099, ITIN/SSN documentation, and tax treaty statement (if applicable).