1040-NR

U.S. Nonresident Alien Income Tax Return (Spanish Version)

Agency
IRS
Revision
2025
Fillable fields
171
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 1040-NR online
Page 1 of form 1040-NR

Form 1040-NR (sp): U.S. Nonresident Alien Income Tax Return, Spanish Version

Form 1040-NR (sp) is the Spanish version of the 2025 Form 1040-NR, U.S. Nonresident Alien Income Tax Return. The two-page PDF is titled "Declaración de Impuestos sobre los Ingresos de Extranjeros No Residentes de los EE. UU." and every line, heading and note on it is in Spanish, for filers who read Spanish. The IRS lists it as the Spanish version of the English Form 1040-NR.

The IRS About page says you may need to file Form 1040-NR if you were a nonresident alien engaged in a trade or business in the United States, or if you represented a deceased person, an estate or a trust that had to file it. This edition covers calendar year 2025, or another tax year that begins in 2025, and its footer points to www.irs.gov/Form1040NRSP for instructions and the latest information.

Page 1 asks for your identity, filing status, a digital asset question, dependents and income effectively connected with a U.S. trade or business. Page 2 covers tax, credits, payments, the refund or amount owed and the signatures. The English edition, Form 1040-NR, has its own page. You can fill out this Spanish PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 1040-NR (sp): U.S. Nonresident Alien Income Tax Return, Spanish Version, as printed by IRS

What's on Form 1040-NR (sp)

Page 1: identity and filing status

Tax year, boxes for a return filed under section 301.9100-2, a combat zone, and dates of death, then your name, identifying number, U.S. or foreign address, and one filing status box.

Digital assets and dependents

A yes or no question on receiving, selling or exchanging a digital asset in 2025, and up to four dependents with name, identifying number, relationship and credit boxes.

Lines 1a to 11a: effectively connected income

Headed "Ingresos Directamente Relacionados con una Ocupación o Negocio de los Estados Unidos": wages, tips, interest, dividends, IRA and pension amounts, capital gain, other income, adjustments and adjusted gross income.

Lines 11b to 24: tax and credits

Itemized deductions from Schedule A (Form 1040-NR) or, for certain residents of India, the standard deduction, then tax, credits, tax on income not effectively connected from Schedule NEC on line 23a, and total tax.

Lines 25 to 38: payments, refund and amount owed

Withholding from Forms W-2, 1099, 8805, 8288-A and 1042-S, estimated payments, refundable credits, the refund with direct deposit details, and the amount you owe.

Third party designee and signatures

"Tercero Autorizado" lets another person discuss the return with the IRS. Then your signature, date, occupation, Identity Protection PIN, phone, email and the paid preparer section.

How to fill out Form 1040-NR (sp)

  1. 1

    Header and address

    Enter the tax year dates if it is not calendar year 2025, your name, identifying number and mailing address. The form says to see the instructions for the identifying number and for a post office box.

  2. 2

    Filing status

    The form says "Marque sólo un recuadro" (check only one box). If you check QSS, it asks for the child's name when the qualifying person is a child but not your dependent.

  3. 3

    Digital assets and dependents

    Answer the digital asset question yes or no. Fill in each dependent's details; with more than four dependents, the form says to see the instructions and check the box.

  4. 4

    Income lines

    Enter amounts on lines 1a to 8 and add them on line 9. The margin says to attach Forms W-2, 1042-S, SSA-1042-S, RRB-1042-S and 8288-A, and Form 1099-R if tax was withheld.

  5. 5

    Tax, payments and result

    Carry line 11a to line 11b, figure the tax and credits, add payments on line 33, then show the overpayment on line 34 or the amount owed on line 37. Line 37 points to www.irs.gov/Pagos for how to pay.

  6. 6

    Sign

    Sign and date under penalties of perjury and enter your occupation. If the IRS sent you an Identity Protection PIN, the form asks for it. A paid preparer completes the preparer area.

Why fill Form 1040-NR on indox

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Where it goes, deadlines and what the instructions say

Deadline with wages

The Instructions for Form 1040-NR say a 2025 calendar year return is due by April 15, 2026, if you were an employee and received wages subject to U.S. income tax withholding.

Deadline without wages

Without such wages, the instructions give June 15, 2026. If a due date falls on a Saturday, Sunday or legal holiday, they say to file by the next business day.

Where to mail

An e-filed return needs no mailing. For returns filed in 2026, individuals without a payment mail to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA, and those with a payment to Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA.

Estates and trusts

The instructions say to file by the 15th day of the 4th month after the tax year ends with a U.S. office, or the 6th month without one. Without a payment, mail to Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999, USA.

Spanish instructions

The form's footer says to visit www.irs.gov/Form1040NRSP for instructions and the latest information. The instructions cited on this page are the Instructions for Form 1040-NR on irs.gov.

English edition

The English Form 1040-NR asks for the same return in English and has its own page, linked below.

Who files Form 1040-NR (sp)?

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

    The About page names a nonresident alien engaged in a trade or business in the United States. The instructions say this applies even with no U.S. source income or with income exempt under a tax treaty.

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

    The instructions list a nonresident alien not engaged in a U.S. trade or business who had U.S. source income reportable on Schedule NEC, lines 1 through 12, when not all of the tax owed was withheld.

  • Representatives of a deceased person

    The About page names a person who represented a deceased person who would have had to file Form 1040-NR. The instructions say this can be an executor, administrator or anyone in charge of the deceased person's property.

  • Estates and trusts

    The Spanish filing status boxes include "Caudal hereditario" (estate) and "Fideicomiso" (trust). The About page names a representative of an estate or trust that had to file Form 1040-NR.

  • No joint filing status

    The five filing status boxes are single, married filing separately (MFS), qualifying surviving spouse (QSS), estate and trust. The instructions say a Form 1040-NR filer can't file a joint return.

The IRS About page and the Instructions for Form 1040-NR describe who files the return. The Spanish edition asks the same questions in Spanish.

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Questions about Form 1040-NR

What language is Form 1040-NR (sp) in?

Spanish. The PDF is titled "Declaración de Impuestos sobre los Ingresos de Extranjeros No Residentes de los EE. UU." and its footer reads Form 1040-NR (sp) (2025). This page about it is in English.

Is there an English version?

Yes. The English edition is Form 1040-NR, U.S. Nonresident Alien Income Tax Return, which has its own page.

Which year does this edition cover?

The form says it is for the year from January 1 to December 31, 2025, or another tax year beginning in 2025.

Can a joint return be filed on it?

No joint box appears. The filing statuses are single, MFS, QSS, estate and trust, and the instructions say a Form 1040-NR filer can't file a joint return.

Which schedules does it refer to?

Schedule A, Schedule NEC and Schedule OI (Form 1040-NR), and Schedules 1, 1-A, 2, 3 and 8812 (Form 1040), among others.

Where are the instructions in Spanish?

The footer says to visit www.irs.gov/Form1040NRSP for the instructions and the latest information.