Updated Oct. 22, 2024
Form 1040-NR is used by nonresident aliens to e-file a U.S. income tax return. To use Form 1040-NR as your tax form instead of the regular Form 1040, you will indicate this during the Name & Address section. Note that if you are filing with the married filing jointly or head of household filing status, you cannot use Form 1040-NR.
Attention: Contact us if you have non-U.S. methods of payments like a foreign credit card so we can assist you with any payment. Contact eFile now.
Step:1. Sign in to eFile.com
Step:1.2. Select Name & Address
Description:
Click on Name & Address on the left green menu and go through the question and answer section. As a married nonresident citizen you can only file with with Married Filing Separate filing status. Thus, enter a placeholder SSN and name for your spouse - they will not be printed on the form 1040-NR.
Step:2. Select Federal Taxes -> Review
Description:
Navigate to Federal Taxes on the left menu and click Review. Here, click I'd like to see the forms I've filled out or search for a form. Here, you can review or edit forms you have entered, browse various forms by category, and search for a form. You can enter a form number or a key word for the form; for example, enter "dividend" to find where to report your 1099-DIV information. Click the "+ Add form" button to add a specific form manually.
Step:3. Search Foreign Forms
Description:
Follow these screen instructions and enter "Foreign" if you need to add any forms related to foreign earned income.
Step:4. List of Foreign Forms
Description:
After you entered "Foreign," you will see these options. Click on "Add Form" for more details.
- Foreign Return Options
- Form 1116 - Foreign Tax Credit
- Form 8938 - Part VI - Other Foreign Assets
- FRGN - Foreign Accounts (Form 8938)
- Foreign Account Questions
- Form 8621 - Passive Foreign Investment Company
- Form 2555 - Foreign Earned Income Exclusion
- Foreign Employer Compensation
- Form 8938 - Specified Foreign Financial Assets - III & IV
- Form 8805 - Foreign Partner's Information Statement of Section 1446
See additional information about foreign income.
Step:5. Other Tax Situations
Description:
Follow these screen instructions and enter "Other Tax Situations" if you need to add any forms related to foreign earned income.
Step:6. Add 1040-NR Forms
Description:
Follow these instruction to add 1040NR forms - In the search box enter 1040-NR or 1040NR.
Interest/Dividends: US citizen and resident alien report Interest and Ordinary Dividends on Schedule B (Form 1040). It is not used with Form 1040-NR. Interest and dividends are reported on Form 1040-NR the following ways:
- Interest and dividends that are effectively connected with U.S. trade or business are reported on the face of the 1040-NR on lines 2 and 3 - check your PDF in your My Account and you will see the interest listed there.
- Interest and dividends that are not effectively connected with U.S. trade or business are reported on Schedule NEC (Form 1040-NR).
- If a 1040-NR filer also received interest and dividends related to foreign financial assets, you might also need to file Form 8938, Statement of Specified Foreign Financial Assets.
- Next, select Review and you will be prompted to finish your 1040-NR by clicking the green button. This will bring you to a lengthy section, but only certain entries are needed. Enter all applicable information as applicable; the following questions are required:
- What country were you a citizen or national during the year?
- In what country did you claim residence for tax purposes during the tax year?
- What was your visa type on the last day of the tax year or U.S. Immigration status?
- Give number of days you were present in the United Status during: 2021, 2022, 2023.
1040-NR Treaty Section: Based on the treaty citation table select the treaty article citation in the drop box.
Step:6. Exempt Interest Income
Description:
If the taxpayer is claiming that their interest income is exempt by treaty, they would not report it on the 1099-INT screen, but only on Schedule OI where they selected the treaty article.
Once you are done with the form 1040-NR as a nonresident, proceed with adding all your income, deduction, and other tax information you may still need to input. You can also manually add other foreign-related tax forms from the green menu on the left click on:
- Federal Taxes -> Review -> (on the right side page)I'd like to see the forms I've filled out or search for a form -> select the Foreign tab.
Foreign Credit Card: If you do not have a U.S. credit card contact us here if you have a foreign based credit card and we will guide you through the check-out process as a U.S. credit card is required from inside the app to pay for the tax preparation fees.
For direct refund deposits you will need a U.S. bank account for the IRS to deposit a refund into or to take a payment from. Otherwise, a check can be mailed to you.
If you use 1040-NR, the following states will not allow you to e-file a state return. You can however prepare them and download, print, sign and mail them in from your My Account:
- Alabama
- District of Columbia
- Hawaii,
- Illinois (only if Social Security income is present on your return)
- Nebraska,
- Oklahoma.
Related:
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