Nonresident Alien Tax (Form 1040-NR) & ITIN
Own US rental property, selling a US property, studying in the US, or reviewing tax withheld from investments? Discuss your filing history and the Form 1040-NR or ITIN work you need before choosing a service.
Nonresidents with US Income We Serve
Start with the situation that matches your income or filing question. The required forms depend on your facts, tax year and existing filings.
Foreign Owners of US Rental Property
US rental income that is not effectively connected with a US trade or business generally faces 30% tax, or a lower treaty rate. An eligible section 871(d) election permits net-income treatment with attributable deductions. Review your properties and filing history before choosing that treatment.
Foreign Sellers of US Real Estate (FIRPTA)
FIRPTA withholding is generally 15% of the amount realized. For a qualifying purchase for use as a residence, no withholding generally applies at $300,000 or less, and a 10% rate applies above $300,000 through $1 million. Residence-use conditions apply: the individual buyer or family must plan to live there for at least half of the occupied days in each of the first two 12-month periods. Check the transaction before calculating withholding.
F-1 / J-1 Students & Scholars
Your visa category, prior US visits and purpose of stay affect the tax-residency analysis. Student day exclusions have different time limits from teacher and trainee exclusions. Bring your immigration and travel history, income statements and prior returns so the required tax forms can be identified.
Foreign Investors with US-Source Income
Do not assume every US investment payment is taxable at 30%. Some non-business bank interest and qualifying portfolio interest are excluded under domestic law. Bring the income details and withholding statements to distinguish statutory exclusions, treaty claims and any return requirement.
Canadians with US Gambling Winnings
Bring Form 1042-S and records of winnings and losses for the relevant tax year. Canadian residence can affect loss-deduction eligibility, but withholding does not guarantee a refund. Confirm the applicable limits and filing requirements before agreeing to a claim.
Need only an ITIN? See our dedicated ITIN application service. Canadian with US ties? Our US-Canada cross-border practice covers related filing questions.
US Tax for Nonresidents, Explained
Residency, income source, exclusions and elections can affect the return you need. Review these distinctions before selecting a filing route.
Who Is a Nonresident Alien
Check tax residency before choosing a return. The substantial presence test requires at least 31 days in the current year and 183 weighted days over three years: all current-year days, one-third of the previous year and one-sixth of the year before. Eligible excluded days and closer-connection exceptions can change the result. Review green-card status and applicable treaty rules separately.
Income Source and Business Connection
Nonresident taxation depends on both income source and whether income is effectively connected with a US trade or business. Foreign-source income can be taxable when it is effectively connected. Review each income item before excluding it from the return.
Two Tax Buckets: ECI vs. FDAP
Effectively connected income and other US-source income can receive different tax treatment. Check statutory exclusions as well as treaty eligibility before applying a rate. Some bank and portfolio interest is excluded; the label FDAP alone does not establish that tax is due.
FIRPTA Withholding on Property Sales
FIRPTA reporting and payment are generally due within 20 days after the disposition. If a certificate application submitted by the disposition date remains pending, withholding still applies, but reporting and payment are generally due within 20 days after the IRS mails the certificate or denial to the buyer. Check applicable rates and exceptions before closing.
The ITIN Requirement (Form W-7)
Form W-7 generally accompanies a federal tax return unless a documented exception applies. The IRS offers mail and in-person application routes. A Certifying Acceptance Agent can authenticate most supporting documents; an ordinary Acceptance Agent cannot. Confirm the authorized provider and which documents require submission before choosing a route.
Tax Treaties Change the Numbers
Treaty eligibility depends on residence, income type and the applicable provision. Form 8833 has disclosure exceptions, including certain reduced withholding rates on interest, dividends, rent and royalties and specified employment, pension and student income. Check withholding documentation separately from return disclosure.
Filing Deadlines and Refund Windows
Check the applicable year’s Form 1040-NR filing deadline separately from the refund-claim deadline. A refund claim is generally due by the later of three years after filing the return or two years after paying the tax. Payment lookback limits, deemed payment dates and exceptions also affect what can be refunded; a late return does not automatically recover old withholding.
How We Help Nonresidents File
Every service is built for the specific mechanics of nonresident taxation — the elections, certificates, and treaty positions that determine what you actually owe.
Form 1040-NR Preparation
Discuss income sourcing, required schedules, treaty documentation and any withholding credit or refund claim. Confirm the forms, records, review process and filing method included in your engagement.
IRC §871(d) Net Rental Election
Discuss eligibility, the initial election statement and annual return preparation. The election continues into later years unless revoked; it is not a new election required every year. Agree the filing scope after reviewing existing elections and records.
FIRPTA Withholding Certificates (Form 8288-B)
Discuss whether a Form 8288-B application is appropriate before the transfer. Filing the application does not itself release the withholding at closing. Agree the application, reporting and any refund-claim work separately; IRS approval and a refund are not guaranteed.
ITIN Application Preparation
Discuss Form W-7 preparation, supporting documents and whether a tax return must accompany the application. Confirm any authentication appointment with an IRS-authorized provider and the documents that provider can authenticate before agreeing to the work.
F-1 / J-1 Student & Scholar Returns
Discuss your tax residency, income and any treaty claim before selecting Form 1040-NR or other filings. Confirm whether Form 8843 applies and agree the preparation scope. Tax-return preparation does not itself establish immigration compliance.
1042-S Withholding Recovery
Review each Form 1042-S, the underlying income and the applicable tax treatment before deciding whether a refund claim is appropriate. A return can claim overpaid tax, but withholding alone does not establish entitlement to a refund. Agree any treaty review and supporting-document work before filing.
Tax Treaty Analysis (Form 8833)
Discuss the treaty, income item and documentation relevant to your return. Confirm whether Form 8833 disclosure is required or an exception applies, and include the agreed treaty-review work in the engagement scope.
Effectively Connected Income & Business Filings
If you run a US trade or business, provide services in the US, or earn partnership income effectively connected to the US, we determine what is taxable on a net basis, prepare the supporting schedules, and coordinate any related withholding so your 1040-NR reflects the correct effectively connected income.
Prior-Year Refunds & Late Filings
Bring prior returns, withholding statements and payment dates for a deadline review. Confirm which years remain eligible for a refund claim and which returns are still required. Agree the preparation scope after checking both claim deadlines and limits on refundable payments.
Discuss Your Preparation Scope
Use these topics to request a written quote. Confirm included forms, fees, exclusions and responsibilities before starting paid work.
Form 1040-NR
Confirm your return-preparation scope
- Income sources and filing years
- Required schedules and treaty documentation
- Withholding records and possible claims
- Review and filing method
ITIN Application
Confirm the Form W-7 application route
- Reason for needing an ITIN
- Return attachment or exception
- Required identity documents
- Authorized authentication provider and fees
FIRPTA Filing
Confirm application and return work separately
- Transfer date and closing records
- Withholding rate and exceptions
- Certificate application scope
- Sale reporting and withholding credit
Elections, Certificates & Treaty Positions
Check eligibility and documentation before relying on an election, withholding certificate or treaty provision.
Net Rental Election
The election covers all qualifying US real-property income, rather than selected properties. It can allow attributable deductions and graduated rates, but does not ensure a particular tax saving. Keep withholding documentation current and check filing deadlines.
Withholding Certificate Relief
A withholding certificate can authorize a reduced amount; an application alone does not do so. Taxpayer identification numbers are required for FIRPTA reporting. An individual who needs a number and is eligible for an ITIN can apply using Form W-7 with Form 8288-B; an existing SSN does not need replacement with an ITIN.
Canada Gambling-Loss Netting
Loss deductions depend on residence and applicable limits. The IRS generally disallows gambling-loss deductions for nonresidents who are not residents of Canada. Retain detailed records and confirm the rules for the year of the winnings before calculating a claim.
Treaty-Based Return Positions
A treaty claim does not always require Form 8833. IRS disclosure exceptions cover specified income and withholding situations. Forms W-8BEN and 8233 serve different withholding-documentation purposes; determine which requirement applies before submitting a form.
Exempt-Individual Status for Students
For this purpose, exempt means qualifying days are excluded from the substantial presence calculation; it does not mean all income is tax-free. Eligible students, teachers and trainees claiming those exclusions file Form 8843, including separately when no income-tax return is required.
How Our Nonresident Filing Process Works
Start with an introductory call, then confirm the preparation work and responsibilities before providing documents for a paid engagement.
Before choosing a time, review what to prepare for your introductory tax call.
Free Consultation
Explain your situation and filing history, then discuss next steps. The introductory call does not determine your tax liability.
ITIN & Documents
Confirm required records, the ITIN application route if applicable, and any authentication appointment with an authorized provider.
Preparation
Proceed with the agreed return or application work after scope and fees are confirmed. Review any proposed elections and supporting documents.
Review and File
Review the prepared documents and authorize filing. Confirm submission responsibilities and any follow-up included in the engagement.
Related Services
Nonresident filings often connect to a broader set of international tax needs. Explore the specialties that pair with your 1040-NR.
ITIN Applications
Explore Form W-7 application questions and document requirements.
US-Canada Cross-Border
Explore filing questions involving both the United States and Canada.
FBAR Filing
FinCEN Form 114 reporting for foreign financial accounts, coordinated with your US return.
Expat Taxes
US citizens and Green Card holders living abroad — foreign earned income exclusion, foreign tax credits, and streamlined filing.
Individual Tax
Standard Form 1040 preparation for US residents and citizens once you transition from nonresident status.
Nonresident Alien Tax & ITIN FAQs
Filing questions for foreign property owners, FIRPTA sellers, international students, and investors filing US returns.
Who has to file Form 1040-NR?
I own a US rental as a foreigner — what do I file?
What is FIRPTA withholding and can I reduce it?
How do I get an ITIN without mailing my passport?
Can I recover US tax withheld on gambling winnings?
I'm an F-1 student — what do I file?
Do I need a treaty position, and how does that help?
How much does nonresident tax filing cost?
Sources checked September 24, 2026
- IRS treaty claims and disclosure exceptions
- IRS ITIN application and authentication options
- IRS reporting, payment and pending applications
- IRS withholding rates and special rules
- IRS rental-income election, annual filing and deduction rules
- IRS substantial presence test
- Publication 519, exempt-individual rules
- IRS nonresident filing requirements
- IRS claim deadlines and refund lookback limits
- IRS nonresident income exclusions
- IRS gambling income and records
- IRS Form 8288 instructions: residence exceptions
This overview does not determine your individual tax treatment. Review the rules and instructions for the relevant tax year.
Discuss your nonresident filing questions
Use a free 15-minute introductory call to explain your situation and discuss next steps. Confirm preparation scope and fees before starting paid work.
Book a Free Intro Call