As a nonresident alien, if you have U.S. income or have conducted business in the U.S., you will be required to file Form 1040NR. In this blog post, we will discuss everything you need to know about Form 1040NR.

What is Form 1040NR?

Form 1040NR is the U.S. Nonresident Alien Income Tax Return. It is used to report income earned in the U.S. by nonresident aliens who do not have a Green Card or who do not pass the Substantial Presence Test.

Who Needs to File Form 1040NR?

Nonresident aliens who have earned U.S. income or conducted business in the U.S. are required to file Form 1040NR. Some common examples of income that must be reported on Form 1040NR include:

  • Wages, salaries, tips, and other compensation for personal services performed in the U.S.
  • Income from U.S. real property
  • Interest and dividend income from U.S. sources
  • Business income from a U.S. trade or business

If you are unsure whether you need to file Form 1040NR, you should consult a tax professional.

When is Form 1040NR Due?

The due date for filing Form 1040NR is generally April 15th following the tax year. However, if you are a nonresident alien who was not in the U.S. during the tax year, you have until June 15th to file your return.

It’s important to note that even if you don’t owe any taxes, you are still required to file Form 1040NR if you earned U.S. income during the tax year.

How to File Form 1040NR

You can file Form 1040NR either electronically or by mail. If you choose to file electronically, you can use the IRS’s Free File program or a commercial tax preparation software.

If you prefer to file by mail, you should mail your completed Form 1040NR to the following address:

Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA

Conclusion

Form 1040NR is an essential tax form that nonresident aliens must file if they have U.S. income or have conducted business in the U.S. The form is due by April 15th or June 15th for nonresident aliens who were not in the U.S. during the tax year. If you have any questions or need help with filing Form 1040NR, you should consult a tax professional.