{"id":213,"date":"2022-10-25T20:02:01","date_gmt":"2022-10-25T20:02:01","guid":{"rendered":"https:\/\/www.hrblock.com\/expat-tax-preparation\/resource-center\/?p=213"},"modified":"2023-01-10T10:49:59","modified_gmt":"2023-01-10T14:49:59","slug":"what-is-form-1040-nr","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/expat-tax-preparation\/resource-center\/forms\/what-is-form-1040-nr\/","title":{"rendered":"What is Form 1040-NR?"},"content":{"rendered":"\n

Form 1040-NR is the primary form used by\u00a0nonresident aliens<\/a>\u00a0for filing a U.S. tax return. A taxpayer is considered a U.S. nonresident if they do not have a green card or do not satisfy the substantial presence test.<\/p>\n\n\n\n

File on my own<\/a><\/div>
File with an advisor<\/a><\/div><\/div>\n\n\n\n

Who should file Form 1040-NR?<\/h2>\n\n\n\n

If you\u2019re a nonresident alien, you will need to file tax form 1040-NR if you work in the United States or have U.S. sourced income, such as income from a rental property.<\/p>\n\n\n\n

Additionally, you may need to file Form 1040-NR if you received wages that are subject to income tax. This includes a taxable scholarship or fellowship grant.<\/p>\n\n\n\n

It\u2019s important for nonresident aliens to comply with U.S. tax laws due to visa requirements. However, there\u2019s another reason to file annually \u2014 getting a refund. As a nonresident alien, filing your return with Form 1040-NR is the only way to receive a refund if you\u2019ve overpaid your U.S. taxes.<\/p>\n\n\n\n

What goes on tax Form 1040-NR?<\/h2>\n\n\n\n

Like other tax forms, IRS Form 1040NR will record your personal information, such as your name and address. It will also require an identifying number. If you qualify, you should enter your Social Security number (SSN). If you don\u2019t qualify for a SSN, you should use an Individual Taxpayer Identification Number (ITIN).<\/p>\n\n\n\n

As mentioned above, you\u2019ll use the 1040-NR to report your U.S.-sourced income if you\u2019re a nonresident alien. Along with wages, salaries or tips, you may also use Form 1040-NR to report the following types of income:<\/p>\n\n\n\n