Tax Returns
Form 1040-NR: U.S. Nonresident Alien Income Tax Return
Used by nonresident aliens to file a U.S. income tax return reporting income from U.S. sources.
Who Files This Form?
Nonresident aliens engaged in a trade or business in the United States or with U.S. source income.
Key Fields
- Income effectively connected with U.S. trade/business
- Income not effectively connected
- Tax treaty benefits
- Taxable income
- Tax liability
Filing Deadlines
Due Date
April 15 (or June 15 if no wages subject to U.S. withholding)
With Extension
October 15
Late Filing Penalty
Same penalties as Form 1040: 5% per month failure-to-file (up to 25%), 0.5% per month failure-to-pay.
Related Forms
Form 1040
U.S. Individual Income Tax Return
Form 8843
Statement for Exempt Individuals and Individuals With a Medical Condition
Form 8833
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Form W-8BEN
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
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