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When, How to Prepare and e-file Form 1040NR or 1040NR-EZ ?

If you are a U.S. nonresident alien, the IRS (Internal Revenue Agency) or US Tax Agency, has special rules on how to prepare and file a U.S. nonresident tax return. U.S. nonresidents will need to prepare and file Form 1040NR or 1040NR-EZ.

Think about how you can file your nonresident tax return

When Do You Have to Prepare and e-file Form 1040 NR or 1040 NR-EZ?

Form 1040NR is the tax form you prepare and e-file if you are a nonresident of the United States with dependents or a qualifying relative and you have any form of U.S. income (see exceptions below).

Form 1040NR-EZ is the tax form you prepare and efile if you are not claiming dependents or or a qualifying relative. You can also file Form 1040NR-EZ if your U.S. income only comes from the following sources:

  • Wages e.g. you get paid by the hour as full time or part time employee
  • Salaries e.g. you get a fixed paid salary each pay period
  • Tips e.g. you work as a waiter and receive tips or any other type of work that tips you
  • Refunds of state and local income taxes
  • Taxable scholarship and fellowship grants

How Do You Find Out if You are a U.S. Nonresident?

You are a nonresident if:

  • You do not have a green card OR
  • You do not satisfy the substantial residence requirements (you spent 31 days during the Tax Year and a total of 183 days over the past 3 years, calculating the total number of days by adding the total number of days spent in United States this year to 1/3 of the total number of days spent in United States last year, and then adding 1/6 of the total number of days spent in United States 2 years ago to that total).

How Do You Find Out if You Are a U.S. Resident?

If you meet one of the U.S. residence requirements listed above, then you are a U.S. resident. This means that you can file Form 1040-EZ, Form 1040-A, or Form 1040.

Can You e-file Form 1040-EZ, Form 1040-A, or Form 1040 If You Are a U.S. Nonresident?

You will need to use either Form 1040NR or Form 1040-EZ to prepare and file your tax return.

Do You Have to File a Tax Return If You Are a Foreign Student?

If you are an international student, scholar, teacher, or exchange visitor, you may have to file a U.S. tax return. Based on the IRS tax return filing requirements, whether or not you have to file a return usually depends on your income, age, and filing status.

How Do I Determine Which Tax Form I Should Prepare and File?

Your immigration status (resident alien, nonresident alien, or duel status alien) helps you determines which 1040 form (1040-EZ, 1040-A, 1040, 1040NR, or 1040NR-EZ) to prepare and file. Find out which 1040 form you should prepare and file.

Learn more about the special rules of filing a tax return as a foreign student.

What is a Duel-Status Alien?

This is a taxpayer who changed his or her status from nonresident alien to resident alien during the Tax Year.

Am I Subject to the Same U.S. Tax Rules If I Am a Resident Alien?

You may be required to pay the same taxes as U.S. citizens, as well as file a tax return.

If I Have a F-1 Student Visa, How Do I File?

If you have a F-1 student visa (and don't have a green card or do not satisfy the substantial residence requirement), you generally need to file a tax return as a nonresident alien.

Can I Claim an Education Tax Credit If I Am a Nonresident Alien?

You cannot claim an education credit for any part of the Tax Year (unless you elect to be treated as a resident alien for tax purposes).

How Do I Prepare and File Form 1040NR or 1040NR-EZ?

Though efile.com does not accept nonresident tax returns electronically, you can download and complete Form 1040NR or 1040NR-EZ in PDF format from this page. Then, you can print it out, sign it, and mail it to the IRS.

Where Do I Mail My Tax Return?

The IRS mailing address you use depends on where you live and whether you are enclosing a check.

Where Do I Find More Information on Filing Form 1040NR or 1040NR-EZ?

You can find more information on filing tax returns as a nonresident in IRS Publication 519, U.S. Tax Guide for Aliens.

See detailed information on all IRS 1040 tax form types.