How to File Form 1040-NR
You can prepare and e-file Form 1040-NR for the 2023 year via eFile.com. The due date for IRS tax returns is April 15, and the last day to e-file Form 1040NR is October 15. If you owe taxes, start and eFileIT by April to avoid late tax filing penalties. See the U.S. resident income tax return Form 1040 and other important federal tax forms.
Instructions: See how to enable 1040-NR e-filing on eFile.com.
Form 1040-NR is for nonresident aliens to file an IRS return due to work, business, or trade in the U.S. Form 1040NR can also be filed for a deceased person or an estate. See more details on nonresident aliens and taxes. If you lack an SSN, see how to obtain an Individual Tax Identification Number or ITIN.
Personal service income may be fully or partly exempt from U.S. taxes. The income code numbers match those on Form 1042-S. You must meet all treaty requirements for exemption.
See also: Do I have to file taxes?
As a nonresident alien, you might need to complete the Form W-8BEN for tax withholding.
What Are the 1040-NR Filing Requirements?
If you are a nonresident of the U.S. with U.S. income, you need to file Form 1040-NR to report this income and pay taxes. Whether you should file depends on your filing status, dependents, the type of income, and how much you earn.
People who must or should file via Form 1040-NR include:
- Nonresident U.S. aliens engaged in business
- Someone representing a deceased person who would have filed Form 1040-NR
- A person representing an estate or trust that had to file Form 1040-NR.
See step-by-step instructions on how to e-file Form 1040-NR.
A resident alien meets the green card test or the substantial presence test. For tax purposes, a resident alien is a lawful permanent resident of the U.S. during the year.
A nonresident alien is not considered a resident. To file Form 1040-NR, you must qualify for the filing status single or married filing separately, not married filing jointly or head of household.
Should I Use 1040-NR?
Whether you must file using Form 1040-NR to file depends on your tax situation, including income, credits, and your citizenship status. Refer to the table below for further details.
You were a nonresident alien who was engaged in a business or trade in the United States.
You must use 1040-NR if you participated in a U.S. based business or trade. However, this also includes those who did not have income from this trade or business, did not have U.S. source income, or who's income is exempt from U.S. taxes.
You were a nonresident alien who was not engaged in a business or trade in the United States.
If you were not engaged in a trade or business, but did receive U.S. source income and
taxes were withheld, then you would file with Form 1040-NR.
You had net earnings from self-employment that totaled at least $400 as a resident of a country the U.S. has a Social Security agreement with.
Self-employment income can include your own business as well as income earned as an
independent contractor doing jobs for a U.S. based company or taking place in the United States. If you were a nonresident alien, file a 1040-NR t report this income.
You received advance payments of the Premium Tax Credit (PTC) or health coverage tax credit.
You must file in order to reconcile the
advance PTC you received, including those received for your dependent and/or spouse if applicable. Use 1040-NR if you were a nonresident alien.
You must also file Form 1040-NR if:
- You represent a deceased person who was expected to file Form 1040-NR.
- You represent a trust or an estate which has to file Form 1040-NR. You held a qualified investment within a Qualified Opportunity Fund (QOF).
- You are a duel-resident taxpayer looking to be treated as a nonresident alien.
What Is the Substantial Presence Test?
If you recently moved to the U.S. and intend to gain citizenship or have already begun this process, you may wonder which form you can file. This includes nonresident aliens plus students on a J-1 or F-1 status. Whether you can use the 1040-NR or switch to the 1040 depends largely on the substantial presence test.
This residency test is based on your living status during the last three years. You meet the substantial presence test if you are physically present in the U.S. for at least:
- 31 days during this year,
- 183 days during the last three years composed of:
- all of the days this year
- 1/3 of the days in last year
- 1/6 of the days in one year prior.
Your total present days over the last three years would need to be a total of 183 days. To determine this, use this simple formula:
Number of days in the U.S. this year+ number of days last year divided by 3 + number of days in the year prior divided by 6. If this is 183 or greater and your number of days in the U.S. was at least 31 this year, then you would meet the substantial presence test.
Example: You were present in the United States physically for 120 days in each of the last three years. To determine the substantial presence test, use the full 120 days of presence this year, 40 days last year (1/3 of 120), and 20 days from the year prior (1/6 of 120). Because the total for the 3-year period is 180 days (120 + 40 + 20 = 180), you are not considered a resident as per the substantial presence test.
Example 2: You moved to the U.S. in January of two years ago and have lived here since (365 days in the first year; 365 days last year, and 365 days this year). As such, you would meet the substantial present test because your physical days in the states is greater than 183 days as per the calculations above: 365 days in 2024 + 121 days in 2023 (1/3 of 365) + 61 days in 2022 (1/6 of 365) = 547 total days. In this example, it is important to note that you would not be able to use Form 1040 during the first two years since you would not have met the substantial presence test for those years. Instead, use Form 1040-NR.
See a detailed overview of Form 1040-NR and the associated requirements.
When NOT to File 1040-NR?
Instead of worrying about which income tax return form or forms to use, start your return for free on eFile.com and the eFile platform will select all the forms for you based on your entries.
Not sure if you even need to file? Find out now: do I need to file taxes?
If you do not have income listed here, you are excluded from filing form 1040-NR
A nonresident alien student, teacher, or trainee who was temporarily present in the US under one the following visa types: “F,” “J,” “M,” or “Q” and is
without income that is subject to tax under section 871 on Form 1040-NR lines:
1a: Total amount from Form(s) W-2, box 1
1b: Household employee wages not reported on Form(s) W-2
1c: Tip income not reported on line 1a
1d: Medicaid waiver payments not reported on Form(s) W-2
1e: Taxable dependent care benefits from Form 2441
1f: Employer-provided adoption benefits from Form 8839
1g: Wages from Form 8919
1h: Other earned income
2b: Taxable interest
3b: Ordinary dividends
4b: Taxable IRA distribution
5b: Taxable Pensions and annuities
7: Capital Gain/Loss
8: Other income Schedule 1
and
Schedule NEC Form 1040-NR lines 1-12 income.
In general, most U.S. taxpayers will use the standard Form 1040, but nonresident aliens will use Form 1040-NR.
How to File Form 1040-NR?
When you start your return on eFile.com, answer simple questions about your situation and the eFile Tax App will help you fill in and compete a return via Form 1040-NR. You can e-file this form so you do not have to fill in or mail any complicated IRS tax forms.
Related: How to file a tax return without an SSN.
To e-file your 1040-NR return, follow these simple instructions:
How to e-file Form 1040-NR step-by-step.
Where to Find Form 1040-NR and Schedules?
When you start the tax interview process, the eFile Tax App will guide you through this and generate the correct tax return forms for you so you don't have to. IT is simple: just have any income reporting forms on hand when going through the tax preparation process or use this tax preparation guide.
Below are the nonresident alien forms or schedules eFile will help you fill out as you work.
Claim tax deductions and losses allocated and apportioned to income effectively connected with a U.S. trade or business. Do not include deductions/losses that relate to exempt income or to income that is not effectively connected with a US business or trade organization
Report taxes on income not connected with a U.S. business or trade
Other information about the taxpayer e.g. country of origin, number of days in the U.S., green card status, etc.
Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties.
Whether you need to file or e-file via Form 1040, 1040-SR, or 1040-NR, eFile.com handles all these forms for you. Learn how the eFile Tax App works and see how easy filing taxes online by yourself can be. Prepare IT yourself, but not alone!
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