IRS Form 1040-NR, U.S. Nonresident Alien Income Tax Return, is the official document used by nonresident aliens who have received income from U.S. sources. If you’re a foreign national who worked, received investment income, or did business in the United States during the tax year (even without a permanent residency status), this crucial tax form is how you report your earnings, claim applicable deductions, and determine your refund or tax owed. The IRS requires anyone who meets nonresident status for tax purposes and had U.S. source income to file — ensuring compliance and paving the way for proper tax treatment, potential refunds, and peace of mind regarding U.S. taxation laws.
How to File Form 1040-NR
- Confirm eligibility: Only nonresident aliens with U.S. income file Form 1040-NR.
- Collect your documents: Gather W-2s, 1042-S, 1099s, passport/visa info, and any proof of deductions.
- Download the form: Get Form 1040-NR and relevant instructions from the IRS website.
- Complete each line accurately: Follow the detailed, line-by-line instructions below.
- Attach schedules/forms as needed: Include Schedule A (Itemized Deductions), Schedule NEC (Non-Effectively Connected Income), and all supporting statements.
- Submit to the IRS: File electronically or mail to the correct address for nonresidents.
How to Complete Form 1040-NR
Header Section
- Your first name and middle initial / Last name: Write your full legal name as it appears on your tax documents.
- Your identifying number: Usually your Individual Taxpayer Identification Number (ITIN) or Social Security Number (if applicable).
- Home address: Enter your street address (not a U.S. address unless you reside here).
- Apt. no.: Write your apartment number if applicable.
- City, town, or post office / State / ZIP code: For U.S. address, fill these appropriately; for foreign address, also complete —
- Foreign country name
- Foreign province/state/county
- Foreign postal code
Filing Status
- Check one box only:
- Single, Married filing separately (MFS), Qualifying surviving spouse (QSS), Estate, or Trust.
- If QSS: Enter the child’s name if applicable and not a dependent.
Digital Assets
- Check “Yes” or “No” to indicate if you received, sold, exchanged, or disposed of any digital asset during 2024.
Dependents
- If claiming dependents, fill in for each:
- (1) First and last name
- (2) Dependent’s identifying number
- (3) Relationship to you
- (4) Check box for child tax credit/other credit eligibility
- If you have more than four dependents, check the box to indicate more.
Income (Effectively Connected With U.S. Trade or Business)
- Attach ALL forms supporting income: W-2, 1042-S, SSA-1042S, RRB-1042S, 8288-A, and 1099-R if withheld tax applies.
Line 1a: Total amount from Form(s) W-2, box 1.
Line 1b: Household employee wages not reported on Form(s) W-2.
Line 1c: Tip income not reported on 1a.
Line 1d: Medicaid waiver payments not on W-2.
Line 1e: Taxable dependent care benefits from Form 2441, line 26.
Line 1f: Employer-provided adoption benefits from Form 8839, line 29.
Line 1g: Wages from Form 8919, line 6 (uncollected Social Security/Medicare tax).
Line 1h: Other earned income — specify (see instructions).
Line 1i & 1j: Reserved for future use (leave blank).
Line 1k: Total income exempt by treaty from Schedule OI, item L, 1(e).
Line 1z: Add lines 1a through 1h.
Line 2a: Tax-exempt interest — report all U.S. tax-exempt interest.
Line 2b: Taxable interest — report all U.S. taxable interest.
Line 3a: Qualified dividends — generally from U.S. corporations.
Line 3b: Ordinary dividends — all other dividends.
Line 4a: IRA distributions — total amount received.
Line 4b: Taxable amount (portion subject to income tax).
Line 5a: Pensions and annuities.
Line 5b: Taxable amount from pensions and annuities.
Line 6: Reserved for future use (leave blank).
Line 7: Capital gain or loss. Attach Schedule D if required. If not required, check the box.
Line 8: Additional income from Schedule 1 (Form 1040), line 10.
Line 9: Add lines 1z, 2b, 3b, 4b, 5b, 7, and 8. This is your total effectively connected income.
Line 10: Adjustments to income from Schedule 1 (Form 1040), line 26.
Line 11: Subtract line 10 from line 9. This is your adjusted gross income.
Line 12: Enter itemized deductions from Schedule A (Form 1040-NR); for certain Indian residents, enter standard deduction if eligible (see instructions).
Line 13a: Qualified business income deduction from Form 8995 or Form 8995-A.
Line 13b: Exemptions for estates and trusts, if applicable (see instructions).
Line 13c: Add lines 13a and 13b.
Line 14: Add lines 12 and 13c.
Line 15: Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income.
Tax and Credits
Line 16: Tax due on taxable income — see tax tables. If from Form(s) 8814 or 4972, check the applicable box.
Line 17: Amount from Schedule 2 (Form 1040), line 3 (additional taxes).
Line 18: Add lines 16 & 17; total tax before credits.
Line 19: Child tax credit or credit for other dependents (from Schedule 8812).
Line 20: Amount from Schedule 3 (Form 1040), line 8 (nonrefundable credits).
Line 21: Add lines 19 & 20; total credits.
Line 22: Subtract line 21 from line 18. If zero or less, enter -0-.
Line 23a: Tax on income not effectively connected (from Schedule NEC, line 15).
Line 23b: Other taxes, including self-employment tax, from Schedule 2, line 21.
Line 23c: Transportation tax if applicable (see instructions).
Line 23d: Add 23a through 23c.
Line 24: Add lines 22 & 23d. This is your total tax.
Payments
Line 25a: Federal income tax withheld from W-2 forms.
Line 25b: Federal income tax withheld from 1099 forms.
Line 25c: Withholding from other forms (see instructions).
Line 25d: Add lines 25a–25c.
Line 25e: Tax withheld from Form 8805.
Line 25f: Tax withheld from Form 8288-A.
Line 25g: Tax withheld from Form 1042-S.
Line 26: 2024 estimated tax payments or amount applied from prior year.
Line 27: Reserved for future use (leave blank).
Line 28: Additional child tax credit (from Schedule 8812).
Line 29: Credit for amount paid with Form 1040-C.
Line 30: Reserved for future use (leave blank).
Line 31: Other payments and refundable credits from Schedule 3 (Form 1040), line 15.
Line 32: Add lines 28, 29, and 31.
Line 33: Add lines 25d, 25e, 25f, 25g, 26, and 32. This is your total payments.
Refund
Line 34: If line 33 is more than line 24, enter the difference here – this is your overpayment.
Line 35a: Amount of line 34 you want refunded (if using Form 8888 to split refund, check box).
Line 35b: Enter your bank routing number (for direct deposit).
Line 35c: Check “Checking” or “Savings” for account type.
Line 35d: Enter your bank account number.
Line 35e: Provide a foreign mailing address for your refund check if different from page 1.
Line 36: Amount of line 34 to apply to your 2025 estimated tax.
Amount You Owe
Line 37: If line 24 is more than line 33, subtract to find the amount you owe.
Line 38: If you owe estimated tax penalty, enter the amount.
Third-Party Designee
- If you want another person to discuss the return with the IRS, check “Yes” and fill in:
- Designee’s name
- Phone number
- Personal identification number (PIN)
- Otherwise, check “No”.
Sign Here
- Your signature: Required.
- Date: Enter when you sign.
- Occupation: State your occupation.
- Identity Protection PIN: If the IRS issued you an IP PIN, enter it.
- Phone number & email: Where the IRS can reach you.
Paid Preparer Use Only
- If paid preparer completes your return, they must fill in:
- Preparer’s name, signature, date, PTIN
- Firm’s name, address, phone, EIN
- Check “Self-employed” if it applies