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Form 1040-NRIndividual Income Tax

U.S. Nonresident Alien Income Tax Return

Income tax return for nonresident aliens (those who do not meet the substantial presence test or green card test).

Who Files This Form

Nonresident aliens with US-source income

Due Date

April 15 (or next business day), or June 15 if no wages subject to withholding

Important Notes

Resident aliens use Form 1040. Your residency status depends on the green card test or substantial presence test.

Related Forms
Form 1040Form 8843Form 8833

Official IRS Source

Always download the current version and instructions from the IRS website before filing.

View on irs.gov
Educational Reference Only: This is general information about Form 1040-NR, not tax advice. Form instructions change annually. Always download the current version from irs.gov and read the official instructions. Consult a qualified tax professional for your specific situation. Read full disclaimer →