Form 1040-NR: the US return for non-residents

Non-residents with US income file a different return from US residents, with different rules on what is taxed and what can be deducted. This guide explains who files Form 1040-NR, how its sections fit together, and what changes for a foreign owner of a US business.

By Mirza Fahad Baig, Chartered Accountant. Reviewed by Awais Jameel, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

Form 1040-NR is the US income tax return for nonresident aliens. You file it if you were engaged in a US trade or business, or had US income on which not enough tax was withheld. It is due June 15 if you had no US wages subject to withholding, or April 15 if you did. Business income is taxed at graduated rates, and passive income generally at 30%.

At a glance

Who files
Nonresident aliens with a US trade or business, or US income with tax still owed or refundable
Due, no US wages
15th day of the 6th month: June 15 for calendar-year filers
Due, with US wages
15th day of the 4th month: April 15
Business income
Effectively connected income, taxed at graduated rates on page 1
Passive income
Schedule NEC, generally 30% or a lower treaty rate
Taxpayer number
SSN or ITIN. Apply for an ITIN with the return if needed
Form 1040-NR: the US return for non-residentsWho files: Nonresident aliens with a US trade or business, or US income with tax still owed or refundable; Due, no US wages: 15th day of the 6th month: June 15 for calendar-year filers; Due, with US wages: 15th day of the 4th month: April 15; Business income: Effectively connected income, taxed at graduated rates on page 1; Passive income: Schedule NEC, generally 30% or a lower treaty rate; Taxpayer number: SSN or ITIN. Apply for an ITIN with the return if needed.KEY FACTS AT A GLANCEForm 1040-NR: the US return for non-residentsWho filesNonresident aliens with a UStrade or business, or USincome with tax still owedor refundableDue, no US wages15th day of the 6thmonth: June 15 forcalendar-year filersDue, with US wages15th day of the 4thmonth: April 15Business incomeEffectively connectedincome, taxed atgraduated rates on page 1Passive incomeSchedule NEC, generally30% or a lower treatyrateTaxpayer numberSSN or ITIN. Apply for anITIN with the return ifneededChecked against official sourcesTax BakersForm 1040-NR: the US return for non-residentsWho files: Nonresident aliens with a US trade or business, or US income with tax still owed or refundable; Due, no US wages: 15th day of the 6th month: June 15 for calendar-year filers; Due, with US wages: 15th day of the 4th month: April 15; Business income: Effectively connected income, taxed at graduated rates on page 1; Passive income: Schedule NEC, generally 30% or a lower treaty rate; Taxpayer number: SSN or ITIN. Apply for an ITIN with the return if needed.KEY FACTS AT A GLANCEForm 1040-NR: the US return fornon-residentsWho filesNonresident aliens with a US trade orbusiness, or US income with tax still owedor refundableDue, no US wages15th day of the 6th month: June 15 forcalendar-year filersDue, with US wages15th day of the 4th month: April 15Business incomeEffectively connected income, taxed atgraduated rates on page 1Passive incomeSchedule NEC, generally 30% or a lowertreaty rateTaxpayer numberSSN or ITIN. Apply for an ITIN with thereturn if neededChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

Who has to file Form 1040-NR?

A nonresident alien generally files Form 1040-NR if any of these apply:

  • they were engaged in a trade or business in the United States during the year, even if they had no income from it or made a loss,
  • they had US income on which the tax owed was not fully paid through withholding, or
  • they want to claim a refund of US tax withheld, or claim a deduction or credit.

A foreign owner of a single-member US LLC files it when the LLC's income is effectively connected with a US trade or business, because that income belongs to the owner. An owner whose LLC has no US business activity and no US-source income often has nothing to file on Form 1040-NR, although the LLC still files Form 5472. Common situations are worked through in does a foreign LLC owner need to file a personal US return. See whether foreign-owned US LLCs pay US tax.

When is it due?

  • April 15, the 15th day of the 4th month after the tax year ends, if you received wages as an employee subject to US income tax withholding.
  • June 15, the 15th day of the 6th month, if you did not.

Form 4868 extends the filing deadline by six months, but tax owed is still due by the original date.

How is income divided on the form?

Effectively connected incomeIncome not effectively connected
What it isIncome from a US trade or business, including US wages and business profitPassive US-source income such as dividends, some interest, rents and royalties
Where it goesPage 1 of Form 1040-NRSchedule NEC
How it is taxedGraduated rates, after deductions connected with itFlat 30% of the gross, or a lower treaty rate, with no deductions

Business profit from a single-member LLC is reported on Schedule C and carried to page 1. A partner's share of effectively connected income comes from their Schedule K-1. See Schedule K-1 explained.

Which schedules go with it?

  • Schedule OI: other information, including your country of citizenship and residence, visa type, days spent in the US and any treaty benefits claimed. Every filer completes it.
  • Schedule NEC: income not effectively connected, taxed at flat rates.
  • Schedule A (Form 1040-NR): the itemized deductions non-residents can claim, such as state and local income taxes on effectively connected income and certain charitable gifts.
  • Schedule C and Schedule E: business and rental or partnership income, as for residents.
  • Form 8833: disclosure of a treaty-based position, where required.

What is different from a resident's return?

  • No standard deduction for most non-residents. Students and business apprentices from India are the main exception, under the US treaty with India.
  • Limited filing statuses. Generally single or married filing separately. A joint return is possible only if the couple elects to be treated as US residents.
  • Fewer credits. Many credits available to residents are not available.
  • Self-employment tax generally does not apply to nonresident aliens.

What if you do not have a taxpayer number?

Form 1040-NR needs a Social Security number or ITIN. Most non-residents apply for an ITIN by attaching Form W-7 to their first Form 1040-NR. See how to apply for an ITIN.

How do you get credit for tax already withheld?

Tax withheld on Forms 1042-S, W-2 or, for partners, Form 8805 is claimed as a payment on the return. Attach the forms that show it. Where more was withheld than you owe, filing is how you get the refund.

How do tax treaties apply?

If your country has a US tax treaty, it may reduce the rate on passive income or exempt business profit that is not attributable to a permanent establishment in the US. Claim treaty benefits on Schedule OI and, where required, disclose them on Form 8833.

Need a Form 1040-NR prepared?

We prepare Form 1040-NR with its schedules, apply for your ITIN with it if you need one, and claim any treaty benefits you are entitled to.

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Questions people ask

Who must file Form 1040-NR?

Nonresident aliens who were engaged in a US trade or business, had US income with tax not fully withheld, or want a refund of US tax withheld.

When is Form 1040-NR due?

June 15 for calendar-year filers with no US wages subject to withholding, or April 15 if they had such wages.

Can non-residents take the standard deduction?

Generally no. Students and business apprentices from India are the main exception, under the US treaty with India.

Do I need an ITIN to file Form 1040-NR?

You need an SSN or ITIN. Without either, apply for an ITIN by attaching Form W-7 to the return.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. IRS: Instructions for Form 1040-NR (2025)
  2. IRS Publication 519: U.S. Tax Guide for Aliens
  3. IRS: Instructions for Form W-7 (Rev. December 2024)
  4. IRS: Form 8833, Treaty-Based Return Position Disclosure

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

Foreign-owned and non-resident companiesDo foreign-owned US LLCs pay US taxEIN and ITINDo you need an ITIN as a foreign LLC ownerForeign-owned and non-resident companiesForeign-owned single-member LLC: every filing due each year

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This guide is general information. It is not tax or legal advice for your situation.