Who Needs Form 1040NR?
File Form 1040NR if:
As a nonresident alien, you engaged in a trade or business in the U.S. during the tax year, regardless of income.
As a nonresident alien, you had U.S. source income as per Schedule NEC, lines 1-12, and some U.S. tax was not withheld.
You owe specific taxes, such as the AMT or household employment taxes.
You received distributions from an HSA, Archer MSA, or Medicare Advantage MSA.
Your self-employment earnings were $400 or more and you reside in a country with a U.S. Social Security agreement.
You're the representative for a deceased individual who needed to file the form.
You're representing an estate or trust that requires Form 1040NR.
However, if your only U.S. income is from wages, tips, state/local tax refunds, scholarships or non-taxable
interests/dividends, consider Form 1040NR-EZ.
Note: Don't use 1040NR-EZ if claiming the business income deduction or received taxable interest/dividend income.
Form 1040NR can't be e-filed. Complete, sign, and mail it to the specified address.
Who Needs Form 1040NR?
File Form 1040NR if:
As a nonresident alien, you engaged in a trade or business in the U.S. during the tax year, regardless of income.
As a nonresident alien, you had U.S. source income as per Schedule NEC, lines 1-12, and some U.S. tax was not withheld.
You owe specific taxes, such as the AMT or household employment taxes.
You received distributions from an HSA, Archer MSA, or Medicare Advantage MSA.
Your self-employment earnings were $400 or more and you reside in a country with a U.S. Social Security agreement.
You're the representative for a deceased individual who needed to file the form.
You're representing an estate or trust that requires Form 1040NR.
However, if your only U.S. income is from wages, tips, state/local tax refunds, scholarships or non-taxable
interests/dividends, consider Form 1040NR-EZ.
Note: Don't use 1040NR-EZ if claiming the business income deduction or received taxable interest/dividend income.
Form 1040NR can't be e-filed. Complete, sign, and mail it to the specified address.