Form 1040-NR: Filing a U.S. Return as a Nonresident Alien
Published November 7, 2026
Form 1040-NR is the U.S. income tax return for nonresident aliens. It is not the form for U.S. citizens or resident aliens, who use Form 1040 or Form 1040-SR.
This post uses the 2025 form and instructions, which are the current IRS copies. Check the instructions for the tax year you are filing, because the rules and dates change.
Who must file
Table A in the instructions lists the conditions. The first condition is a nonresident alien who was engaged in a trade or business in the United States during the year. The instructions say you must file even if you received U.S.-source income that is reported on Schedule NEC, lines 1 through 12.
Read the full table before deciding. The conditions depend on your income and your situation, and the instructions explain each one. Publication 519 is cited in the instructions for the rules that apply to aliens, and it is a useful next step if the table is not clear.
Due date
For the 2025 return, the instructions list April 15, 2026 as the due date for most people. The instructions also refer to extensions. Check the due date printed for your year before you file.
Schedules that often apply
Form 1040-NR has its own schedules. Two of them are common:
- Schedule NEC reports income that is not effectively connected with a U.S. trade or business, such as certain U.S.-source income listed on lines 1 through 12.
- Schedule A (Form 1040-NR) is used to claim deductions and losses that are properly allocated to income effectively connected with a U.S. trade or business.
The instructions also list which deductions and credits are available to nonresidents. Read those rules before you claim one.
Form 8833
The instructions say you may need to attach Form 8833 to your return. Form 8833 is used to disclose certain treaty-based return positions. If you are not sure whether it applies, read the Form 8833 instructions and the Table A section before you file.
Information on the first page
The form asks for your name, your home address, and any foreign address. It also asks for your identifying number. The instructions explain when you need a U.S. Social Security number or an individual taxpayer identification number (ITIN), and where to find more information.
The form also has a section for dependents, and the instructions explain who may be listed. The first page also asks about your filing status. The options are single, married filing separately, qualifying surviving spouse, estate, and trust. Check only one box.
The digital assets question
The 2025 form asks whether, at any time during the year, you received a digital asset as a reward, award, or payment for property or services. It also asks whether you sold, exchanged, or otherwise disposed of a digital asset. Answer yes or no as the instructions explain.
Withholding and the amount owed
If U.S. tax was withheld from your income, the form has lines for the total withheld. Other lines show the tax you owe, or the amount to be returned to you. Keep the forms that show the withholding with your records.
Where to start
- Confirm your residency status and your Table A conditions.
- Collect the forms that report your U.S.-source income and any withholding.
- Decide whether Schedule NEC, Schedule A, or Form 8833 applies.
- Check the due date for your tax year.
- Keep copies of everything you file.
For the general rule on tax withheld from U.S.-source income of nonresidents, see The 30% Tax on U.S. Income for Nonresident Aliens. If you changed your status during the year, see Dual-Status Tax Year: When You Are Both a Resident and a Nonresident Alien.
This is general information only. It is not tax advice for your situation.
Sources: Sources: IRS, Form 1040-NR, U.S. Nonresident Alien Income Tax Return (2025 form) and Instructions for Form 1040-NR (2025) (https://www.irs.gov/pub/irs-pdf/f1040nr.pdf; https://www.irs.gov/pub/irs-pdf/i1040nr.pdf) This is general information, not advice about your specific return.
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