Form 1040-NR: Who Must File a Nonresident Alien Tax Return
In this guide
Quick answer: Form 1040-NR is the U.S. Nonresident Alien Income Tax Return. You must file it if you are a nonresident alien engaged in a U.S. trade or business, or if you have U.S. income whose tax was not fully covered by withholding. You can also file it to claim a refund or deductions and credits.
What is Form 1040-NR?
An alien is anyone who is not a U.S. citizen or U.S. national. A nonresident alien is someone who has passed neither the green card test nor the substantial presence test. Form 1040-NR is the return they file, in place of the Form 1040 used by residents.
Who must file Form 1040-NR?
- A nonresident alien engaged, or treated as engaged, in a trade or business in the U.S. during the year.
- A nonresident alien not engaged in a U.S. trade or business who has U.S. income on which the tax was not satisfied by withholding at the source.
- A representative or agent responsible for filing for such a person, or a fiduciary for a nonresident alien estate or trust.
Students and exchange visitors
The IRS treats a nonresident alien student, teacher or trainee temporarily in the U.S. on an F, J, M or Q visa as engaged in a U.S. trade or business. You must file Form 1040-NR only if you have taxable income such as wages, tips, scholarship and fellowship grants or dividends. Related reading: scholarships and treaty exemptions.
Can you file just to get a refund?
Yes. You must also file a return if you want to claim a refund of overwithheld or overpaid tax, or to claim deductions or credits. For example, if your employer withheld too much, a return is how you get it back.
How is a nonresident’s income taxed?
| Income type | How it is taxed |
|---|---|
| Effectively connected income (from a U.S. trade or business) | After allowable deductions, at graduated rates, the same as for citizens and residents. Reported on page one of Form 1040-NR. |
| FDAP income (fixed, determinable, annual or periodical U.S.-source income) | Flat 30 percent, or a lower treaty rate if you qualify. No deductions are allowed against it. |
Withholding on this kind of income is explained in our 30 percent withholding guide, and treaty reductions in our tax treaty guide. For the wider picture, see our nonresident alien tax overview.
What schedules go with Form 1040-NR?
- Schedule A (Form 1040-NR): itemized deductions.
- Schedule NEC: tax on income not effectively connected with a U.S. trade or business, plus related capital gains and losses.
- Schedule OI: other information, including whether you are claiming a tax treaty benefit.
Common mistakes
- Filing Form 1040 instead of 1040-NR while still a nonresident.
- Skipping the return because tax was withheld, and losing a refund.
- Not reporting a treaty claim on Schedule OI.
- Forgetting Form 8843 as an exempt individual.
FAQ
Can a nonresident alien claim the standard deduction?
The IRS pages reviewed here do not set that out, so check the current Form 1040-NR instructions.
What if I became a resident part-way through the year?
You may need a dual-status return.
Do I need an ITIN?
If you must file and have no SSN, see how to apply for an ITIN.
Key takeaways
- Nonresident aliens file 1040-NR, not 1040.
- Trade or business income is taxed at graduated rates; FDAP income at a flat 30 percent unless a treaty lowers it.
- You can file to claim a refund even if you owe nothing.
Related guides
- Moving abroad checklist
- First 90 days in a new country
- Substantial presence test
- Form W-4 for nonresident aliens
Last updated: October 2026. General information, not tax advice.
Sources
- Internal Revenue Service: Taxation of nonresident aliens
- Internal Revenue Service: About Form 1040-NR