Form 1040-NR - Nonresident Alien Income Tax Return

The Form 1040-NR is used by nonresident aliens who have income from sources within the United States. The purpose of the form is to report income, claim allowable deductions and credits, and compute the tax liability for individuals who are not U.S. citizens or residents but have U.S. income that is subject to taxation.

Here are some key points about Form 1040-NR:

1. Who Must File:

   • Nonresident aliens who have U.S. income that is subject to U.S. taxation, such as wages, salaries, tips, interest, dividends, rental income, or business income.
   • Nonresident aliens who are engaged in a trade or business in the U.S. during the year.
   • Certain nonresident aliens with income from U.S. sources, even if they do not engage in a trade or business in the U.S.

2. Purpose:

   • To report U.S. source income.
   • To claim deductions, credits, and exemptions applicable to nonresident aliens.
   • To calculate the tax owed or refund due.

3. Common Situations:

   • Nonresident students, scholars, teachers, or trainees temporarily present in the U.S. under certain visas (e.g., F, J, M, Q visas).
   • Nonresident individuals receiving income from U.S. real estate, investments, or employment.
   • Nonresident individuals participating in a U.S. business or trade.

4. Filing Status:

   • Nonresident aliens cannot file jointly with a spouse unless they make an election to be treated as a resident alien for tax purposes.

5. Deadlines:

   • Generally, Form 1040-NR must be filed by April 15th of the year following the tax year for those who received wages subject to U.S. income tax withholding.
   • For those who did not receive wages subject to U.S. income tax withholding, the deadline is June 15th.

In summary, Form 1040-NR is used by nonresident aliens to report your U.S. income, claim applicable deductions, and calculate your tax liability to comply with U.S. tax laws.