Blank IRS 1040-NR Template

The IRS 1040-NR form is a tax return designed specifically for non-resident aliens in the United States. This form allows these individuals to report income effectively and comply with U.S. tax obligations. To take the first step toward your tax filing, click the button below to access the form.

Article Guide

The IRS 1040-NR form is a crucial document for non-resident aliens in the United States who have earned income or engaged in business activities that necessitate filing a tax return. Understanding this form is essential for compliance with U.S. tax laws, as it serves as the primary means for reporting income generated from U.S. sources. Key aspects of the 1040-NR include the reporting of wages, salaries, and tips received from U.S. employers, as well as income from self-employment and investments. Additionally, the form allows for the deduction of certain expenses, which can help reduce the overall tax burden for non-residents. Filing this form accurately not only fulfills tax obligations but also helps in accessing potential refunds for overpaid taxes. Furthermore, residents of certain countries may benefit from tax treaties that can alter how much tax one is required to pay on their U.S. income. Engaging with the 1040-NR means navigating specific rules and regulations, so familiarity with its requirements is important for any non-resident seeking to stay compliant while maximizing financial benefits.

Form Sample

Note: The form, instructions, or publication you are looking

for begins after this coversheet.

Please review the updated information below.

Reporting Excess Deductions on Termination of an Estate or Trust on Forms 1040, 1040-SR, and 1040-NR for Tax Year 2018 and Tax Year 2019

Under Proposed Regulations 113295-18, an excess deduction on termination of an estate or trust allowed in arriving at adjusted gross income (Internal Revenue Code (IRC) section 67(e) expenses) is reported as an adjustment to income on Forms 1040, 1040-SR, and 1040-NR; non-miscellaneous itemized deductions are reported, as applicable, on Schedule A (Form 1040 or 1040-SR) or Schedule A (Form 1040-NR); and miscellaneous itemized deductions are not deductible. Taxpayers may rely on the proposed regulations for tax years of beneficiaries beginning after 2017 and before the final regulations are published.

For tax year 2019, an excess deduction for IRC section 67(e) expenses is reported as a write-in on Schedule 1 (Form 1040 or 1040-SR), Part II, line 22, or Form 1040-NR, line 34. On the dotted line next to line 22 or line 34 (depending on which form is filed), enter the amount of the adjustment and identify it using the code “ED67(e)”. Include the amount of the adjustment in the total amount reported on line 22 or line 34.

For tax year 2018, an excess deduction for IRC section 67(e) expenses is reported as a write-in on Schedule 1 (Form 1040), line 36, or Form 1040-NR, line 34. On the dotted line next to line 36 or line 34, (depending on which form is filed), enter the amount of the adjustment and identify it using the code “ED67(e)”. Include the amount of the adjustment in the total amount reported on line 36 or line 34.

Form 1040-NR

Department of the Treasury Internal Revenue Service

U.S. Nonresident Alien Income Tax Return

Go to www.irs.gov/Form1040NR for instructions and the latest information.

	For the year January 1–December 31, 2019, or other tax year
beginning	, 2019, and ending	, 20

OMB No. 1545-0074

2019

	Your first name and middle initial						Last name						Identifying number (see instructions)

	Present home address (number and street or rural route). If you have a P.O. box, see instructions.										Apt. no.			Check if:			Individual
Please print																	Estate or Trust
or type
or type	City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below. See instructions.

	Foreign country name							Foreign province/state/county									Foreign postal code

Filing	1			Reserved					4	Reserved


Status	2			Single nonresident alien					5	Married nonresident alien
Check only	3			Reserved					6	Qualifying widow(er) (see instructions)
										Child’s name

one box.
one box.

Dependents	7		Dependents: (see instructions)				(2) Dependent’s		(3) Dependent’s				(4) if qualifies			for (see instr.):
If more			(1) First name		Last name		identifying number		relationship to you			Child tax credit				Credit for other dependents
If more
than four
dependents,
dependents,
see instructions
see instructions
and check
here.
Income	8		Wages, salaries, tips, etc. Attach Form(s) W-2						. . .	. . . . . . .					8
Income	9a Taxable interest								. . .	. . . . . . .					9a
Effectively	9a Taxable interest								. . .	. . . . . . .					9a
Connected		b Tax-exempt interest. Do not include on line 9a							. .	9b
With U.S.	10a Ordinary dividends								. . .	. . . . . . .					10a
Trade/		b Qualified dividends (see instructions)							. .	10b
Business	11		Taxable refunds, credits, or offsets of state and local income taxes (see instructions) . . .												11
Business	12		Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement (see instructions)												12
	12														12
	13		Business income or (loss). Attach Schedule C (Form 1040 or 1040-SR)							. . . . . . .					13
	14		Capital gain or (loss). Attach Schedule D (Form 1040 or 1040-SR) if required. If not required, check here												14
Attach Form(s)	15		Other gains or (losses). Attach Form 4797						. . .	. . . . . . .					15
Attach Form(s)	16a IRA distributions					16a			16b Taxable amount (see instr.)						16b
W-2, 1042-S,	16a IRA distributions					16a			16b Taxable amount (see instr.)						16b
SSA-1042S,	17a Pensions and annuities . . .					17a			17b Taxable amount (see instr.)						17b
RRB-1042S,
RRB-1042S,	18		Rental real estate, royalties, partnerships, trusts, etc. Attach Schedule E (Form 1040 or 1040-SR)												18
and 8288-A	18														18
and 8288-A	19		Farm income or (loss). Attach Schedule F (Form 1040 or 1040-SR) . .							. . . . . . .					19
here. Also	19									. . . . . . .					19
attach Form(s)	20		Unemployment compensation						. . .	. . . . . . .					20
1099-R if tax
1099-R if tax	21		Other income. List type and amount (see instructions)												21
was withheld.	21		Other income. List type and amount (see instructions)												21
	22		Total income exempt by a treaty from page 5, Schedule OI, item L (1(e))							22
	23		Combine the amounts in the far right column for lines 8 through 21. This is your total
		effectively connected income							. . .	. . . . . .					23
Adjusted	24		Educator expenses (see instructions)						. .	24
Adjusted	25		Health savings account deduction. Attach Form 8889 . . .						. .	25
Gross	25		Health savings account deduction. Attach Form 8889 . . .						. .	25
Gross	26		Moving expenses for members of the Armed Forces. Attach Form
Income	26
Income		3903							. .	26
		3903							. .	26
	27		Deductible part of self-employment tax. Attach Schedule SE (Form
			1040 or 1040-SR)						. .	27
	28		Self-employed SEP, SIMPLE, and qualified plans . . . .						. .	28
	29		Self-employed health insurance deduction (see instructions) .						. .	29
	30		Penalty on early withdrawal of savings						. .	30
	31		Scholarship and fellowship grants excluded						. .	31
	32		IRA deduction (see instructions)						. .	32
	33		Student loan interest deduction (see instructions) . . . .						. .	33
	34		Add lines 24 through 33						. . .	. . . . . . .					34
	35		Adjusted Gross Income. Subtract line 34 from line 23 . .						. . .	. . . . . .					35
Tax and	36		Reserved for future use						. . .	. . . . . . .					36
Tax and	37		Itemized deductions from page 3, Schedule A, line 8 . . .						. . .	. . . . . . .					37
Credits	37		Itemized deductions from page 3, Schedule A, line 8 . . .						. . .	. . . . . . .					37
Credits	38		Qualified business income deduction. Attach Form 8995 or Form 8995-A												38
	38														38
	39		Exemptions for estates and trusts only (see instructions) . .						. . .	. . . . . . .					39

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

Cat. No. 11364D

Form 1040-NR (2019)

Page 2

Tax and Credits

(continued)

Other

Taxes

Payments

Refund

Direct deposit? See instructions.

Amount You Owe

Third Party Designee

Sign Here

Keep a copy of this return for your records.

Paid

Preparer

Use Only


40	Add lines 37 through 39			. . . . . . .	40
41	Taxable income. Subtract line 40 from line 35. If zero or less, enter -0-			. . . . . . .	41
42	Tax (see instr.). Check if any is from Form(s):	a	8814 b 4972	c	42
43	Alternative minimum tax (see instructions). Attach Form 6251 . . .			. . . . . . .	43
44	Excess advance premium tax credit repayment. Attach Form 8962 . .			. . . . . . .	44
45	Add lines 42, 43, and 44			. . . . . .	45
46	Foreign tax credit. Attach Form 1116 if required			46
47	Credit for child and dependent care expenses. Attach Form 2441 .			47
48	Retirement savings contributions credit. Attach Form 8880 . . .			48
49	Child tax credit and credit for other dependents (see instructions) .			49
50	Residential energy credits. Attach Form 5695			50
51	Other credits from Form: a 3800 b	8801	c	51
52	Add lines 46 through 51. These are your total credits			. . . . . . .	52
53	Subtract line 52 from line 45. If zero or less, enter -0-			. . . . . .	53

54Tax on income not effectively connected with a U.S. trade or business from page 4, Schedule

	NEC, line 15	54
55	Self-employment tax. Attach Schedule SE (Form 1040 or 1040-SR)	55
56	Unreported social security and Medicare tax from Form: a 4137 b 8919 . . . .	56
57	Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . .	57
58	Transportation tax (see instructions)	58
59a Household employment taxes from Schedule H (Form 1040 or 1040-SR)		59a
	b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required . .	59b
60	Taxes from: a Form 8959 b Instructions; enter code(s)	60
61	Total tax. Add lines 53 through 60	61

62Federal income tax withheld from:


a Form(s) W-2 and 1099						62a
b Form(s) 8805						62b
c Form(s) 8288-A						62c
d Form(s) 1042-S						62d
63	2019 estimated tax payments and amount applied from 2018 return					63
64	Additional child tax credit. Attach Schedule 8812					64
65	Net premium tax credit. Attach Form 8962					65
66	Amount paid with request for extension to file (see instructions) . .					66
67	Excess social security and tier 1 RRTA tax withheld (see instructions)					67
68	Credit for federal tax on fuels. Attach Form 4136					68
69	Credits from Form: a 2439 b	Reserved c	8885 d		69
69	Credits from Form: a 2439 b	Reserved c	8885 d		69

70	Credit for amount paid with Form 1040-C					70
71	Add lines 62a through 70. These are your total payments . . .				. . . . . . .			71
72	If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid							72
73a	Amount of line 72 you want refunded to you. If Form 8888 is attached, check here . .							73a
b Routing number				c Type:		Checking	Savings
d Account number

e If you want your refund check mailed to an address outside the United States not shown on page 1, enter it here.

74	Amount of line 72 you want applied to your 2020 estimated tax		74
75	Amount you owe. Subtract line 71 from line 61. For details on how to pay, see instructions					75
76	Estimated tax penalty (see instructions)		76
Do you want to allow another person to discuss this return with the IRS? See instructions					Yes. Complete below.		No
Designee’s		Phone		Personal identification
name		no.		number (PIN)

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature

Date

Your occupation in the United States

If the IRS sent you an Identity

Protection PIN, enter it here

(see instr.)

PTIN

Print/Type preparer’s name

Preparer’s signature

Date

Check

self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.

Form 1040-NR (2019)

Form 1040-NR (2019)						Page 3
Schedule A—Itemized Deductions (see instructions)					07

Taxes You	1
Paid	1	State and local income taxes
	a
	a	State and local income taxes	1a

	b	Enter the smaller of line 1a and $10,000 ($5,000 if box 5 is checked) .	. . . .	. . .	1b
Gifts	2	Gifts by cash or check. If you made any gift of $250 or more, see
to U.S.	2
to U.S.		instructions	2
Charities		instructions	2
Charities	3	Other than by cash or check. If you made any gift of $250 or more,
Caution: If you	3
Caution: If you		see instructions. Individuals must attach Form 8283 if line 3 is over
made a gift
made a gift		$500	3
and received a		$500	3
and received a
benefit in
return, see	4	Carryover from prior year	4
instructions.	5	Add lines 2 through 4	. . . .	. . .

					5
Casualty	6	Casualty and theft loss(es) from a federally declared disaster (other than net		qualified
and Theft	6			qualified
and Theft		disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
Losses
Losses		instructions	. . . .	. . .	6
		instructions	. . . .	. . .	6
Other	7	Other—from list in instructions. List type and amount
Itemized
Deductions

		7
Total
Itemized	8 Add the amounts in the far right column for lines 1b through 7. Also, enter this amount on
Deductions	Form 1040-NR, line 37	8

Form 1040-NR (2019)

Page 4

Schedule NEC—Tax on Income Not Effectively Connected With a U.S. Trade or Business (see instructions)

Enter amount of income under the appropriate rate of tax (see instructions)

Nature of income

(d) Other (specify)

			(a) 10%	(b) 15%	(c) 30%	%	%
						%	%
1	Dividends and dividend equivalents:
a	Dividends paid by U.S. corporations		1a
b	Dividends paid by foreign corporations		1b
c	Dividend equivalent payments received with respect to section 871(m)
	transactions		1c
2	Interest:
a	Mortgage		2a
b	Paid by foreign corporations		2b
c	Other		2c
3	Industrial royalties (patents, trademarks, etc.)		3
4	Motion picture or T.V. copyright royalties		4
5	Other royalties (copyrights, recording, publishing, etc.)		5
6	Real property income and natural resources royalties		6
7	Pensions and annuities		7
8	Social security benefits		8
9	Capital gain from line 18 below		9
10	Gambling—Residents of Canada only. Enter net income in column (c).
	If zero or less, enter -0-.
a	Winnings
b	Losses	. . . . . . . . . . . . . . .	10c
11	Gambling winnings—Residents of countries other than Canada.
	Note: Losses not allowed		11
12	Other (specify)
			12
13	Add lines 1a through 12 in columns (a) through (d)		13
14	Multiply line 13 by rate of tax at top of each column		14
15	Tax on income not effectively connected with a U.S. trade or business. Add columns (a) through (d) of line 14. Enter the total here and on Form
	1040-NR, line 54		. . . . . . . . . . . . .		. . . . . . . . . .	15

Capital Gains and Losses From Sales or Exchanges of Property

Enter only the capital gains and

(a) Kind of property and description

(f) LOSS

(g) GAIN

losses

from

property sales

(b) Date acquired

(d) Sales price

(e) Cost or

(if necessary, attach statement of

If (e) is more than (d),

If (d) is more than (e),

exchanges

that

are

from

(mo., day, yr.)

other basis

descriptive details not shown below)

subtract (d) from (e)

subtract (e) from (d)

sources

within

the

United

States

and

not

effectively

connected with a U.S. business.

Do not include a gain or loss on

disposing

U.S.

real

property

interest;

report

these

gains and losses on Schedule D

(Form 1040 or 1040-SR).

Report

property

sales

exchanges that

are effectively

connected with a U.S. business

Add columns (f) and (g) of line 16

. . . . . . . . . . . .

. . . . . . .

. . . .

(

)

on Schedule D (Form 1040 or

1040-SR), Form 4797, or both.

Capital gain. Combine columns (f) and (g) of line 17. Enter the net gain here and on line 9 above (if a loss, enter -0-) .

Form 1040-NR (2019)

Page 5

Form 1040-NR (2019)

Schedule OI—Other Information (see instructions)

Answer all questions

AOf what country or countries were you a citizen or national during the tax year?

B In what country did you claim residence for tax purposes during the tax year?

C Have you ever applied to be a green card holder (lawful permanent resident) of the United States? . . . . .

D Were you ever:

1.	A U.S. citizen?
2.	A green card holder (lawful permanent resident) of the United States?
	If you answer “Yes” to (1) or (2), see Pub. 519, chapter 4, for expatriation rules that apply to you.

EIf you had a visa on the last day of the tax year, enter your visa type. If you did not have a visa, enter your U.S. immigration status on the last day of the tax year.

F	Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status?
	If you answered “Yes,” indicate the date and nature of the change.

GList all dates you entered and left the United States during 2019. See instructions.

Note: If you are a resident of Canada or Mexico AND commute to work in the United States at frequent intervals,

check the box for Canada or Mexico and skip to item H

Canada

Mexico

Yes

Yes Yes

Yes

Date entered United States	Date departed United States
mm/dd/yy	mm/dd/yy

Date entered United States	Date departed United States
mm/dd/yy	mm/dd/yy

HGive number of days (including vacation, nonworkdays, and partial days) you were present in the United States during:

	2017	, 2018	, and 2019	.
I	Did you file a U.S. income tax return for any prior year?			. . . . . . .	Yes	No
	If “Yes,” give the latest year and form number you filed . . .
J	Are you filing a return for a trust?			. . . . . . .	Yes	No
	If “Yes,” did the trust have a U.S. or foreign owner under the grantor trust rules, make a distribution or loan to a
	U.S. person, or receive a contribution from a U.S. person?			. . . . . . .	Yes	No
K	Did you receive total compensation of $250,000 or more during the tax year?			. . . . . . .	Yes	No
	If “Yes,” did you use an alternative method to determine the source of this compensation?			. . . . . . .	Yes	No

LIncome Exempt from Tax—If you are claiming exemption from income tax under a U.S. income tax treaty with a foreign country, complete (1) through (3) below. See Pub. 901 for more information on tax treaties.

1.Enter the name of the country, the applicable tax treaty article, the number of months in prior years you claimed the treaty benefit, and the amount of exempt income in the columns below. Attach Form 8833 if required. See instructions.

(a) Country	(b) Tax treaty article	(c) Number of months	(d) Amount of exempt
(a) Country	(b) Tax treaty article	claimed in prior tax years	income in current tax year
		claimed in prior tax years	income in current tax year

	(e) Total. Enter this amount on Form 1040-NR, line 22. Do not enter it on line 8 or line 12 . .
2.	Were you subject to tax in a foreign country on any of the income shown in 1(d) above?	Yes	No
3.	Are you claiming treaty benefits pursuant to a Competent Authority determination?	Yes	No
	If “Yes,” attach a copy of the Competent Authority determination letter to your return.

MCheck the applicable box if:

1.This is the first year you are making an election to treat income from real property located in the United States as effectively connected

with a U.S. trade or business under section 871(d). See instructions . . . . . . . . . . . . . . . . . .

2.You have made an election in a previous year that has not been revoked, to treat income from real property located in the United

States as effectively connected with a U.S. trade or business under section 871(d). See instructions . . . . . . . .

Form 1040-NR (2019)

⇩ PDF

Document Specifications

Fact Name	Description
Purpose	The IRS 1040-NR form is used by non-resident aliens to report their income and calculate their tax liability in the United States.
Filing Status	Only non-resident aliens who have income sourced from the U.S. must file this form; residents use different forms.
Due Date	The deadline for filing the 1040-NR is typically June 15, unless otherwise specified by the IRS.
Tax Treaty Benefits	Non-resident aliens may claim benefits from tax treaties through this form, which can reduce taxable income.
State Forms	Individual states have their own requirements. For example, California requires Form 540NR for non-resident tax filings.
Income Types	1040-NR covers various types of income, including wages, salaries, dividends, and interest from U.S. sources.
Penalties	Failing to file this form or pay due taxes can lead to penalties, which vary based on the amount owed and duration of delinquency.

Steps to Filling Out IRS 1040-NR

Filling out the IRS 1040-NR form is an important step for non-resident aliens who need to report their income to the U.S. tax authorities. Doing this correctly is crucial for compliance with tax regulations. Below are the steps to ensure you fill out the form accurately.

Gather your documents, including any W-2s, 1099s, or other income statements received during the tax year.
Begin with the personal information section. Fill in your name, address, and taxpayer identification number (TIN) or Social Security number (SSN).
Provide your filing status. Indicate whether you are single, married, or a qualifying widow/widower.
Complete the income section. Report all U.S. income earned during the tax year. Utilize the appropriate lines to report wages, salaries, or any other income.
Detail any adjustments to income that may apply to you. This could include certain business expenses if you're self-employed.
Calculate your total income and adjusted gross income (AGI). This step ensures that you accurately represent your financial situation.
Deduct any applicable standard deduction or itemized deductions. Be aware that deductions may vary based on your specific circumstances.
Determine your taxable income by subtracting total deductions from your AGI. This amount is essential for calculating your tax liability.
Calculate your tax liability using the tax tables provided in the instructions or tax software.
Account for any credits or additional taxes that may apply to your situation. Credits can reduce the amount of tax you owe, while additional taxes may increase it.
Compute your total tax due or refund due by considering any withholding or estimated tax payments already made.
Sign and date the form. Make sure that all information is accurate and complete before submitting.
Submit your completed form. You can file electronically or mail it to the appropriate address as specified by the IRS.

More About IRS 1040-NR

What is the IRS 1040-NR form?

The IRS 1040-NR form is used by non-resident aliens in the United States to report their income. If you are an individual who is not a U.S. citizen or resident alien and you have earned income in the U.S., you need to file this form. It helps the IRS determine the correct tax amount you owe or the refund that may be due to you.

Who needs to file the 1040-NR?

If you are a non-resident alien and you engaged in a trade or business within the U.S., or if you received income from U.S. sources, you are generally required to file the 1040-NR form. This includes foreign students, scholars, and people on various types of U.S. visas who have U.S. income.

What types of income should be reported on the 1040-NR?

You must report any U.S.-sourced income on the 1040-NR. This includes wages, salaries, tips, and certain types of investment income. However, income that is earned outside the U.S. usually does not need to be reported on this form. Additionally, specific types of income may be exempt due to tax treaties between the U.S. and your home country.

What is the due date for filing the 1040-NR?

The due date for filing the 1040-NR form is typically April 15 of the year following the tax year in question. If you are not able to file by this date, you may qualify for an extension, which can give you until June 15. However, you need to pay any tax owed by April 15 to avoid penalties and interest.

Can I amend my 1040-NR form if I find an error?

Yes, you can amend your 1040-NR form if you discover an error after you’ve filed. To do this, you need to file a new 1040-NR form along with an explanation of the changes you are making. It is important to do this as soon as you realize there is an error to prevent potential issues with the IRS.

Where can I get assistance with filling out the 1040-NR?

Assistance with filing the 1040-NR can be found from various sources. Tax professionals who specialize in non-resident tax issues can provide guidance tailored to your needs. Additionally, the IRS website offers resources and instructions on how to complete the form. Local taxpayer assistance centers may also be able to help.

Common mistakes

Incorrect Filing Status: Choosing the wrong filing status can lead to misinformation on your tax return. Make sure you select the status that accurately reflects your situation.
Missing Information: Failing to provide required personal details, such as your Social Security Number or Individual Taxpayer Identification Number, can delay processing.
Calculation Errors: Simple arithmetic mistakes can lead to significant discrepancies. Double-check your math to ensure accuracy in your reported income and deductions.
Omitting Income: All income must be reported, including wages, self-employment income, and any other sources. Missing income can result in penalties.
Inaccurate Deductions: Claiming deductions that you do not qualify for, or misreporting qualified deductions, can trigger an audit. Understand which deductions apply to you.
Improperly Completed Schedules: If you need to attach additional schedules, ensure they are correctly filled out. Incomplete or incorrect schedules can lead to delays.
Incorrect Mailing Address: Using the wrong address can result in issues with receiving confirmation or refunds. Verify your mailing address is accurate before submission.
Missing Signatures: Failing to sign and date your return can render it invalid. Don’t overlook this crucial step.

Documents used along the form

The IRS 1040-NR form is specifically designed for non-resident aliens who are required to report income earned in the United States. To ensure proper income reporting and compliance with tax regulations, several other forms and documents are often used in conjunction with the 1040-NR. Each of these documents serves a distinct purpose regarding tax obligations.

W-2 Form: This form reports wages and salary earned by the taxpayer. Employers must provide employees with a W-2 by January 31st each year, outlining total earnings and withholdings for the tax year.
1099 Form: A series of forms used to report various types of income other than wages, salaries, or tips. Commonly, the 1099-MISC and 1099-NEC are utilized for independent contractor earnings.
Schedule A: Used to detail itemized deductions such as medical expenses, mortgage interest, and charitable contributions. This schedule may help reduce taxable income if it exceeds the standard deduction.
Schedule OI: This form provides additional information needed for the 1040-NR, explaining conditions that impact the tax situation of non-resident aliens, such as residency status and type of income.
Form 8843: This form is necessary for certain international students and scholars to claim an exemption from the substantial presence test. It helps document their non-resident status.
Form 8833: Used to disclose positions taken under a tax treaty regarding residency and income tax. This can be vital for claiming benefits under certain treaties between the U.S. and other countries.
Form 1042-S: This document reports income subject to withholding, such as scholarships, grants, or royalties earned by non-resident aliens, along with the amount withheld.
Form 5464: This form is used to request a tax identification number (TIN) for non-residents. It is essential for tax filing purposes and ensuring the IRS can accurately process returns.
Form 14039: This identity theft affidavit may be necessary if a taxpayer suspects their identity has been compromised, impacting their tax obligations.

Utilizing the appropriate forms and documents alongside the IRS 1040-NR can streamline the filing process. Properly prepared documentation supports accurate reporting and compliance with tax regulations. If in doubt, consulting with a tax professional can provide clarity and assurance in navigating the complexities of tax obligations as a non-resident alien.

Similar forms

The IRS 1040 form is primarily used by U.S. citizens and residents to report their annual income. Similar to the 1040-NR, it provides a comprehensive overview of income, deductions, and credits. Both forms require individuals to report various sources of income but are designed for different taxpayer statuses. Citizens and residents file the 1040, while non-resident aliens use the 1040-NR, indicating their unique tax obligations.

The IRS 1040-SR form is specifically for seniors who are 65 years of age or older. Like the 1040-NR, it simplifies the filing process and focuses on the same income reporting requirements. However, the 1040-SR features larger font and an easy-to-read layout, catering to an older demographic while still addressing similar financial concerns as the 1040-NR.

The IRS Form 1120 is the corporate income tax return that corporations in the U.S. must file. Similar to the 1040-NR, it outlines various types of income and allowable deductions. While individual non-resident aliens use Form 1040-NR, corporations—whether foreign or domestic—are responsible for filing Form 1120 to report their income and pay taxes at the corporate level.

The Form 1040-X allows taxpayers to amend a previously filed federal income tax return. Similar to the 1040-NR, it provides a way to report new information or correct errors. The main difference is that the 1040-X can be used by both residents and non-residents alike to rectify previous filings.

Form 1040-ES is utilized by individuals who need to make estimated tax payments. While the 1040-NR captures annual income for non-resident aliens, the 1040-ES allows them to prepay their tax liabilities throughout the year. Both forms share the goal of accurate income reporting but serve different purposes in tax management.

Form 1065 is a tax return used by partnerships to report income, deductions, gains, and losses. This form is similar to the 1040-NR in its need to summarize financial details clearly. However, while the 1040-NR is for individual non-resident alien taxpayers, Form 1065 focuses on business entities operating as partnerships.

The IRS Form W-2 documents wages paid to employees and the taxes withheld from those wages. Similar to the overall reporting of income on Form 1040-NR, this form provides specifics on earnings from employment. Workers receiving a W-2 will likely report that income when filing either the 1040 or the 1040-NR.

Form 1099 is issued for various types of non-wage income, such as freelance earnings or interest. Like the 1040-NR, it provides essential information for individuals to report their income accurately. Both forms help ensure that all income sources are considered when determining tax liability, regardless of the taxpayer’s residency status.

Form 1040-NR-EZ is a simplified version of the 1040-NR for non-resident aliens with straightforward tax situations. It requires less information compared to the regular 1040-NR and is designed for individuals who meet specific criteria. Both forms aim to provide a means for non-resident aliens to comply with U.S. tax laws, though the 1040-NR-EZ is less complex.

Form 8862 is used by taxpayers who are required to prove their eligibility for certain tax credits after previous denials. While not a tax return itself, it shares similarities with the 1040-NR in that it collects detailed information about eligibility and credits, albeit for taxpayers who may or may not be non-residents. Both forms address how income and credits affect tax liability.

Dos and Don'ts

When completing the IRS 1040-NR form, it's important to follow some guidelines to ensure accuracy and efficiency. Here are ten things you should and shouldn't do:

Do read the instructions carefully before starting the form.
Don't leave any fields blank; fill in all required information.
Do double-check your Social Security Number or Individual Taxpayer Identification Number for accuracy.
Don't forget to sign and date the form before submitting it.
Do use the correct mailing address as provided in the form instructions.
Don't provide false information; it can result in penalties.
Do keep copies of all documents submitted for your records.
Don't wait until the last minute to file; allow enough time for processing.
Do enter your income accurately, including from all sources.
Don't assume deductions; verify if you qualify for any before claiming them.

Following these guidelines can help ease the filing process for your IRS 1040-NR form. Accuracy and attention to detail lead to a smoother experience.

Misconceptions

The IRS 1040-NR form can be confusing, and there are several misconceptions that people commonly have about it. Here are eight important points to clarify.

Only non-residents need to file the 1040-NR. Some believe that only non-resident aliens must use this form. Actually, non-resident individuals who earn income in the U.S. are required to file, but certain residents may still need to use it under specific circumstances.
Filing the 1040-NR is optional for non-residents. Many think that non-residents can choose whether or not to file. This is not true. If they have income from U.S. sources, they must file the 1040-NR.
You cannot claim dependents on the 1040-NR. A common belief is that dependents cannot be claimed on this form. However, non-residents can claim a personal exemption for certain dependents under specific conditions.
The filing deadline is always April 15. While April 15 is the typical deadline for many taxpayers, non-residents need to check for specific dates that may apply, especially if they are living abroad.
All income is taxable regardless of the source. Some think that all income earned in the U.S. is subject to taxation. In fact, tax treatment can vary depending on the type of income and any tax treaties in place between the U.S. and the taxpayer's home country.
You can file the 1040-NR electronically. Many believe that electronic filing is not allowed for this form. However, there are options available for e-filing, making it easier for non-residents.
Supplemental forms are unnecessary. There’s a misconception that filing the 1040-NR is straightforward and doesn’t require additional forms. Depending on individual circumstances, supplemental forms may be crucial for accurate reporting.
You won’t incur penalties if you don’t file. Some think that failing to file the 1040-NR won’t lead to penalties. However, not filing when required can result in significant financial consequences.

Understanding these misconceptions can provide clarity for anyone who needs to file the 1040-NR form. It’s always wise to seek out the relevant information or consult a professional to ensure compliance with tax regulations.

Key takeaways

Before filling out the IRS 1040-NR form, it’s important to understand its purpose. This form is specifically designed for non-resident aliens who earn income in the United States.

You must determine your residency status. Non-resident aliens are individuals who do not meet the substantial presence test for tax purposes.
Gather all necessary documents. This includes your income statements, such as Form 1042-S and any other relevant tax documents.
Pay attention to deductions and credits available for non-resident aliens. Some may be eligible for specific deductions even if they might not be able to claim standard deductions.
Be aware of tax treaties. These agreements may allow you to reduce or eliminate your tax liability on certain types of income.
File the form on time to avoid penalties. The deadline is typically April 15, but it can vary based on circumstances.

Filing the IRS 1040-NR correctly is essential for compliance with U.S. tax laws. Ensure all information is accurate to avoid delays and issues with the IRS.