What is Form 1040-NR?

Form 1040-NR is the primary form used by nonresident aliens for filing a U.S. tax return. A taxpayer is considered a U.S. nonresident if they do not have a green card or do not satisfy the substantial presence test.

Who should file Form 1040-NR?

If you’re a nonresident alien, you will need to file tax form 1040-NR if you work in the United States or have U.S. sourced income, such as income from a rental property.

Additionally, you may need to file Form 1040-NR if you received wages that are subject to income tax. This includes a taxable scholarship or fellowship grant.

It’s important for nonresident aliens to comply with U.S. tax laws due to visa requirements. However, there’s another reason to file annually — getting a refund. As a nonresident alien, filing your return with Form 1040-NR is the only way to receive a refund if you’ve overpaid your U.S. taxes.

What goes on tax Form 1040-NR?

Like other tax forms, IRS Form 1040NR will record your personal information, such as your name and address. It will also require an identifying number. If you qualify, you should enter your Social Security number (SSN). If you don’t qualify for a SSN, you should use an Individual Taxpayer Identification Number (ITIN).

As mentioned above, you’ll use the 1040-NR to report your U.S.-sourced income if you’re a nonresident alien. Along with wages, salaries or tips, you may also use Form 1040-NR to report the following types of income:

  • Ordinary and qualified dividends
  • Scholarship and fellowship grants
  • Capital gains or losses
  • IRA, pension or annuity income
  • Real estate or farm income

As a nonresident alien, if you have income earned outside of the U.S, you won’t need to report it to the IRS on Form 1040-NR.

Tax help with Form 1040-NR

Filing IRS Form 1040-NR and navigating U.S. tax matters as a nonresident alien can be complex, especially for individuals unfamiliar with IRS rules and requirements.

Fortunately, H&R Block can help. No matter where in the world you are, we’ve got a tax solution for you—whether you want to DIY your expat taxes or file with help from an advisor.