1040-NR

U.S. Nonresident Alien Income Tax Return

Agency
IRS
Revision
2025
Fillable fields
171
Pages
2
Official source
IRS form page
Checked
October 20, 2026
Fill 1040-NR online
Page 1 of form 1040-NR

Form 1040-NR: U.S. Nonresident Alien Income Tax Return

Form 1040-NR is the U.S. income tax return for nonresident aliens. The IRS page says you may need to file it if you were a nonresident alien engaged in a trade or business in the United States, or if you represented a deceased person or an estate or trust that had to file it.

The instructions say a person who isn't a U.S. citizen is generally a resident alien for tax purposes if they meet the green card test or the substantial presence test for the year, and a nonresident alien if they meet neither. Chapter 1 of Pub. 519 has the details and exceptions.

In most instances the lines match the 2025 Form 1040, and the return uses the numbered Form 1040 schedules when needed. Three schedules belong to Form 1040-NR: Schedule OI for other information such as treaty benefits, Schedule NEC for income not effectively connected with a U.S. trade or business, and Schedule A (Form 1040-NR) for itemized deductions.

What's on Form 1040-NR

Name, identifying number and filing status

Name, U.S. or foreign address, and an SSN, ITIN or EIN. The filing status boxes are Single, Married filing separately, Qualifying surviving spouse, Estate and Trust.

Digital assets and dependents

A Yes or No question on digital assets, then up to four dependents. The instructions say only U.S. nationals and residents of Canada and Mexico claim dependents on the same terms as U.S. citizens, with limited terms for some filers from South Korea and India.

Lines 1a to 11a: effectively connected income

Wages, tips, treaty-exempt income on line 1k, interest, dividends, IRA and pension amounts, capital gains and Schedule 1 income. Line 9 is total effectively connected income and line 11a is adjusted gross income.

Lines 11b to 24: tax and credits

Itemized deductions from Schedule A (Form 1040-NR) on line 12, or a standard deduction for certain residents of India, then tax and credits. Line 23a takes tax from Schedule NEC and line 24 is total tax.

Lines 25 to 38: payments, refund or amount owed

Withholding from Forms W-2, 1099, 8805, 8288-A and 1042-S, estimated payments and refundable credits. Line 34 is the overpayment and line 37 is the amount you owe.

Designee and signature

A choice to let another person discuss the return with the IRS, then your signature, date, occupation and any Identity Protection PIN, plus a paid preparer section.

How to fill out Form 1040-NR

  1. 1

    Confirm your residency status

    The instructions use the green card test and the substantial presence test to decide whether you are a resident or nonresident alien for 2025. Chapter 1 of Pub. 519 has the details.

  2. 2

    Collect income and withholding forms

    The form says to attach Forms W-2, 1042-S, SSA-1042-S, RRB-1042-S and 8288-A, and Forms 1099-R if tax was withheld.

  3. 3

    Fill in Schedule OI

    The instructions say to answer all questions on Schedule OI, such as your countries of citizenship, your country of residence and your visa type on the last day of the year.

  4. 4

    Report effectively connected income

    Enter wages and other income connected with a U.S. trade or business on lines 1a to 8. Income exempt by a treaty goes on line 1k from Schedule OI.

  5. 5

    Figure tax on other U.S. income

    Dividends, interest, royalties and other income not effectively connected go on Schedule NEC, lines 1 through 12, and its tax carries to line 23a.

  6. 6

    Finish payments, then sign

    Add withholding and payments, choose a refund or see the amount owed, then sign and date. You can fill this form free on this page.

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Deadlines, fees and where to send Form 1040-NR

Deadline with wages

The instructions say a 2025 return is due April 15, 2026 if you received wages as an employee subject to U.S. income tax withholding.

Deadline without wages

Without such wages, the instructions give June 15, 2026. A due date on a Saturday, Sunday or legal holiday moves to the next business day.

Estates and trusts

The instructions say one with an office in the United States files by the 15th day of the 4th month after the tax year ends, and one without by the 15th day of the 6th month.

Where to send it

An e-filed return needs no mailing. For returns filed in 2026, the instructions say individuals without a payment mail to the IRS in Austin, TX 73301-0215, and those with a payment to P.O. Box 1303, Charlotte, NC 28201-1303.

Cost

The IRS form is free.

Related forms

Who files Form 1040-NR?

  • Nonresident aliens in a U.S. trade or business

    The instructions say a nonresident alien engaged in a trade or business in the United States during 2025 files, even with no U.S. source income or with income exempt under a tax treaty.

  • Nonresident aliens with under-withheld U.S. income

    Someone not engaged in a U.S. trade or business files if they had U.S. source income reportable on Schedule NEC, lines 1 through 12, and not all the tax owed was withheld.

  • People who owe special taxes

    The instructions list taxes such as alternative minimum tax, household employment taxes and additional tax on an IRA, and also list HSA distributions and advance payments of the premium tax credit.

  • Representatives of a deceased person

    A personal representative, such as an executor or administrator, files for a deceased person who would have had to file Form 1040-NR.

  • Estates and trusts

    A representative of a nonresident alien estate or trust that has to file Form 1040-NR enters its EIN and adapts the form to subchapter J. The instructions say Form 1041 and its instructions may help.

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Questions about Form 1040-NR

Who is a nonresident alien for tax purposes?

The instructions say a person who isn't a U.S. citizen is generally a resident alien if they meet the green card test or the substantial presence test for the year, and a nonresident alien if they meet neither. Chapter 1 of Pub. 519 has the exceptions.

Do F-1 or J-1 students file Form 1040-NR?

The instructions say a student, teacher or trainee temporarily present on an F, J, M or Q visa doesn't need to file if they have no income subject to tax under section 871. They also say Form 8843 may be needed to exclude days of presence.

How is Form 1040-NR different from Form 1040?

Form 1040-NR is for nonresident aliens and the estates and trusts that file it. The instructions say its lines are, in most instances, for the same items as the 2025 Form 1040, and it adds Schedules OI, NEC and A (Form 1040-NR).

Can a nonresident alien file a joint return?

Form 1040-NR has no joint filing status. The instructions say a married person whose spouse was a U.S. citizen or resident alien at the end of the year can elect to be taxed as a resident and file a joint Form 1040 or 1040-SR instead.

When is Form 1040-NR due?

For 2025, the instructions give April 15, 2026 for those who received wages subject to U.S. income tax withholding, and June 15, 2026 for those who did not.

Can Form 1040-NR be e-filed?

Yes. The instructions say that if you e-file your return, there's no need to mail it.