Form 1040NR

U.S. Nonresident Alien Income Tax Return

Tax form 1040NR is the U.S. tax form filed by nonresident aliens that worked in the United States, have U.S. sourced income, or meet the other requirements to file the form. If the taxpayer received wages that are subject to income tax, including a taxable scholarship or fellowship grant, they would need to file IRS form 1040NR if their income was more than the filing threshold for 1040NR. A taxpayer is considered a U.S. nonresident if they do not have a green card or do not satisfy the substantial presence test.