What is Form 1040-NR?
US income tax return for nonresident aliens with income from US sources.
Definition
Form 1040-NR, U.S. Nonresident Alien Income Tax Return, is used by nonresident aliens who have US-source income or who are engaged in a trade or business in the United States. Unlike resident aliens who report worldwide income, nonresident aliens generally only report income that is effectively connected with a US trade or business, or certain fixed or determinable annual or periodical income from US sources.
Who Needs to Know This?
Nonresident aliens with US-source income, including those with income from US rental property, US business activities, or certain US investments.
Key Deadline
April 15 if receiving wages subject to withholding; June 15 if not receiving such wages
Potential Penalties
Same failure-to-file and failure-to-pay penalties as Form 1040
Related Forms
Common Mistakes to Avoid
- 1Filing as resident when nonresident status applies
- 2Not claiming available tax treaty benefits
- 3Reporting income not connected to US sources
- 4Failing to file Form 8833 for treaty-based positions
Related Terms
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