Form 1040-NR

What Is Form 1040-NR?

Form 1040-NR is a version of the IRS income tax return that nonresident aliens may have to file if they engaged in business in the United States during the tax year or otherwise earned income from U.S. sources throughout the year. The form must also be filed by representatives of a deceased person who would have needed to file the Form 1040-NR and by representatives of an estate or trust that needs to file the form. While some nonresident aliens may end up owing taxes as a result of completing Form 1040-NR, many receive a refund, because the amount of tax withheld when they were paid exceeds their liability. Completing a Form 1040-NR is especially important for nonresidents who plan to reenter the United States. If you wish to modify your visa terms, you will likely have to show that you submitted any required tax forms.

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Who Needs Form 1040-NR?

You need to file a Form 1040-NR if any of the following applies to you: You were a nonresident alien engaged in a trade or business in the United States during the tax year (even if you have no income from that trade or business). You were a nonresident alien not engaged in a trade or business in the United States during the tax year who nevertheless generated income from U.S. sources that appears on Schedule NEC, lines 1 through 12, and some of the U.S. tax you owe was not withheld from that income. You owe special taxes, such as the alternative minimum tax (AMT) or household employment taxes. You received distributions from a health savings account (HSA), an Archer medical savings account (MSA), or a Medicare Advantage MSA. Your net earnings from self-employment totaled at least $400 and you live in a country with which the United States has a Social Security agreement. You are serving as the personal representative for a deceased person who would have been required to file the form. You represent an estate or trust that has to file Form 1040-NR. Taxpayers whose only U.S. income comes from wages, salaries, tips, refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends may be eligible to file the shorter Form 1040NR-EZ instead. However, you cannot use the 1040NR-EZ if you are claiming the qualified business income deduction or received taxable interest or dividend income.


Can Form 1040-NR Be E-Filed?

Form 1040-NR cannot be e-filed. Taxpayers must complete and sign the form, then submit it by mail to the address on the form. After downloading the free Form 1040-NR template, if you need to fill in it or modify the content on your Mac,  you may need a powerful PDF editor for Mac. Using PDF Reader Pro, you can add your own details and use this template design for your own needs, edit the PDF more conveniently. Download the form and fill it out using PDF Reader Pro. Click the button "Free download" to download the app.

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