Who Must File Form 1040-NR?

You are required to file Form 1040-NR if you are a non-resident alien who: Worked in the United States and has earned income like rental, wages, salary, and more. If you have received taxable scholarships or fellowship grants.

What Type of Income Should I Report on Form 1040-NR?

You can report U.S.-sourced income, such as Wages, salaries, and tips. Dividends (ordinary and qualifying) Scholarships and fellowship grants. Capital gains or losses. IRS, pension, or annuity distributions. Real estate or farm income.

When is the Deadline to File Form 1040-NR?

For calendar-year taxpayers: April 15, 2025, is the day when you received US source wages subject to withholding. June 15, 2025, if you did not receive such wages.

What Schedules Must Accompany Form 1040-NR?

Depending on your situation, you might need: Schedule A: Itemized deductions. Schedule NEC: To report US income not effectively connected to a US business (eg, FDAP income taxed at flat rates) Schedule OI: Additional information, such as claiming a treaty benefit.

Can I Claim Deductions or Treaty Benefits?

You may be eligible for itemized deductions, such as state taxes and charitable contributions, and claim the treaty-based exemption, or reduce the rates of withholding.

What Counts as US Source Income?

US source income includes scholarships, investment income, rental income, or the real estate profits that have originated from US-based sources.

What If I Cannot File by the Deadline?

In such a case, you must file Form 4868 by the original deadlines for requesting an extension.

What If I am a Dual-Status Alien?

In a case where you are a dual status alien (resident and nonresident in the same year), then you should file Form 1040 along with Form 1040-NR as an attachment.

US Tax Forms

Form 1040-NR: Nonresident Alien Tax Filing

April 8, 2026
6 mins
12.4K Views

Nonresident aliens use Form 1040-NR to file their U.S. income tax return. An individual is considered a U.S. nonresident alien if they do not have a green card and have not passed the substantial presence test (with certain visa-based exceptions such as F, J, M, or Q visa holders).

Key Takeaways

Nonresident aliens, trusts, and estates use Form 1040-NR to report their U.S.-sourced income, including income that is effectively connected with a U.S. trade or business.
As a taxpayer, you must file this form if you have U.S. wages subject to withholding, Effectively Connected Income (ECI), or certain types of U.S.-sourced income such as dividends, interest, or rental income.
The deadline to file Form 1040-NR is April 15 for individuals with U.S. wages subject to withholding. Other non-resident filers without wages can file by June 15. An automatic 6-month extension may be requested by filing Form 4868.

Who is Eligible to File IRS Form 1040-NR?

If you are a nonresident alien working in the United States or earning U.S.-sourced income, you must file taxes using Form 1040-NR.

For non-resident aliens, it is essential to file Form 1040-NR and comply with U.S. tax laws, especially where visa compliance is concerned. Filing Form 1040-NR is also required if you want to claim a tax refund for overpaid withholding taxes.

What to Fill in Form 1040-NR

Similar to other tax forms, Form 1040-NR requires you to provide your personal information, including your name, address, and identifying number.

If eligible, individuals must enter their Social Security Number (SSN). If they do not qualify for an SSN, they must apply for and use an Individual Taxpayer Identification Number (ITIN).

You can use Form 1040-NR to report your U.S.-sourced income, including:

Wages, tips, and salary
Ordinary and qualified dividends
Scholarship and fellowship grants
Capital gains or losses (from U.S.-sourced transactions)
Pension or annuity income
Real estate or farm income
Business income effectively connected with a U.S. trade or business
Certain fixed or determinable annual or periodical (FDAP) income

In some cases, nonresident aliens may also claim benefits under an applicable U.S. tax treaty, which may reduce or eliminate certain tax liabilities.

Expert Help In Filing Form 1040-NR

Filing IRS Form 1040-NR and understanding U.S. taxation as a non-resident alien can be overwhelming and complicated, especially when you are not familiar with IRS rules and regulations.

Well, not anymore. At Savetaxs, we assist you in filing your Form 1040-NR with expert guidance and accuracy.

Our experts have been assisting clients with U.S. tax services for over a decade, and our satisfied client base is a testament to the high quality of services we provide. Connect with us — we offer our services 24/7 across all time zones, no matter where you are in the world.

Disclaimer

Note: This guide is for information purposes only. The views expressed in this guide are personal and do not constitute the views of Savetaxs. Savetaxs or the author will not be responsible for any direct or indirect loss incurred by the reader for taking any decision based on the information or the contents. It is advisable to consult either a CA, CS, CPA or a professional tax expert from the Savetaxs team, as they are familiar with the current regulations and help you make accurate decisions and maintain accuracy throughout the whole process.

Pankaj Shaw(Tax Expert)

Mr Shaw brings 8 years of experience in auditing and taxation. He has a deep understanding of disciplinary regulations and delivers comprehensive auditing services to businesses and individuals. From financial auditing to tax planning, risk assessment, and financial reporting. Mr Shaw's expertise is impeccable.

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Frequently Asked Questions

Form 1040-NR is used by non-resident aliens, the individuals who do not have a green card or have passed he substantial presence test. They use this form to report their U.S.-sourced income and stay in compliance with federal tax filing obligations.

You are required to file Form 1040-NR if you are a non-resident alien who:

Worked in the United States and has earned income like rental, wages, salary, and more.
If you have received taxable scholarships or fellowship grants.

Even if you do not have any income, filing Form 1040-NR is necessary to claim exemptions or refunds, if any, and to comply with residency or visa document requirements.

You can report U.S.-sourced income, such as

Wages, salaries, and tips.
Dividends (ordinary and qualifying)
Scholarships and fellowship grants.
Capital gains or losses.
IRS, pension, or annuity distributions.
Real estate or farm income.

You can enter your SSN, social security number, if eligible. Or else you can use an ITIN, which is an Individual Taxpayer Identification Number.