Form 1040-NR - U.S. Nonresident Alien Income Tax Return
Online · Written guide Content date 2 min read
Form 1040-NR, U.S. Nonresident Alien Income Tax Return is selected when starting a new return immediately after entering the SSN or ITIN.
From the Welcome page of Tax Processors Plus Online select:
- Start New 20xx Tax Return
- Enter the taxpayer's SSN or ITIN
- What's your filing status? - Select Nonresident Alien
Note: Because of the substantial differences between Form 1040 and Form 1040-NR, once a Form 1040 return has been started it cannot be changed to a Form 1040-NR (and vice versa). If you create either return in error, you will need to remove the existing return entirely and start a new return using the correct form.
Requirements for Filing Form 1040-NR
Form 1040-NR must be filed by a nonresident alien if any of the following apply:
- They engaged in a trade or business, even if they had no income or their income is exempt from US tax under the I.R.C. or under a tax treaty.
- They owe taxes such as AMT, additional tax on a qualified plan, household employment taxes, Social Security and Medicare tax on unreported tips or on wages where these taxes weren't withheld, certain other write-in taxes or recapture taxes, or recapture of first-time homebuyer credit;
- They received a distribution from an HSA, Archer MSA, or Medicare Advantage MSA.
- They had net earnings from self-employment of at least $400 and are a resident of a country with whom the U.S. has an international social security agreement;
- They received Advanced Premium Tax Credits indicated on Form 1095-A;
- They, or their spouse or dependents received advance payments of the health coverage tax credit, as indicated on Form 1099-H;
- They are the executor or administrator for a deceased individual who would have had to file a Form 1040-NR;
- They represents an estate or trust that has to file Form 1040-NR;
- They held a qualified investment in a qualified opportunity fund;
- They are claiming dependents;*
- They received taxable interest, taxable dividends, royalties, or capital gains from U.S. stocks;
- They received income on Form 1099-NEC as an independent contractor;
- They received Social Security benefits or pension or annuity income
- They received gambling income, or have additional adjustments to income
A simpler version, Form 1040-NR-EZ, designed primarily for students and scholars, was discontinued in 2019
* - Residents of Canada, Mexico, South Korea, and students or business apprentices from India, are the only nonresident aliens eligible to claim dependents.
Additional Information:
IRS: Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return