Form 1040-NR. The US return for nonresidentsThe nonresident version of Form 1040. It reports only US-source income. Business income and wages are taxed at the normal rates with deductions. Investment income like dividends is taxed at a flat 30% or a lower treaty rate.
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Returns and payments
Form 1040-NR
The US return for nonresidents
What it is
The nonresident version of Form 1040. It reports only US-source income. Business income and wages are taxed at the normal rates with deductions. Investment income like dividends is taxed at a flat 30% or a lower treaty rate.
Who it's for
Nonresident aliens with US-source income that wasn't fully taxed by withholding, or with a US trade or business, and nonresidents claiming a refund or a treaty benefit.
Good to know
- Nonresidents generally can't take the standard deduction (students and business apprentices from India are an exception under the treaty).
- Married nonresidents can't file jointly, unless one spouse is a US citizen or resident and they elect to treat the other as a resident.
- Students and scholars attach Form 8843 or file it on its own.
The law behind it
Related forms
1040The US individual income tax return1040-ESQuarterly estimated tax payments4868Automatic extension to file9465Installment agreement request
General information, not tax or legal advice. Check the current IRS instructions for the form before you file.