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Form 1040-NR: U.S. Nonresident Alien Income Tax Return
IRS Form 1040-NR is the U.S. Nonresident Alien Income Tax Return used to report income for nonresidents. A return for the 2025 calendar year is due by June 15, 2026.
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IRS Form 1040-NR - U.S. Nonresident Alien Income Tax Return
IRS Form 1040-NR is the U.S. Nonresident Alien Income Tax Return used to report income for nonresidents. A return for the 2025 calendar year is due by June 15, 2026.
Risk Radar
Scan points- 1If you have no gross income for 2025, do not complete schedules other than Schedule OI; attach an exclusion list instead.
- 2Filing for estates/trusts with a U.S. office but missing the April 15 deadline.
- 3Using Schedule A (Form 1040-NR) when filing with Form 1040 or 1040-SR.
- 4Forgetting to attach an exclusion list if gross income is zero for 2025.
- 5Failing to correctly allocate deductions/losses between ECI and non-ECI income on Schedule NEC.
Plain English
This form allows a nonresident alien to tell the IRS about all their income earned from U.S. sources during the tax year. By filing Form 1040-NR, the filer calculates how much federal income tax they owe on that money. This helps ensure proper reporting whether the income is connected to a U.S. trade or business.
Submission Date
- Filing date: 2026-01-29 17:10:37
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a nonresident alien and need to report income to the IRS.
- Do not use it if you are a resident alien (unless electing otherwise) or a dual-status taxpayer who does not wish to be treated as a nonresident for liability purposes, though those situations may require attachments.
- Check Form 8997 instead when additional reporting requirements apply.
Form selector
Use this form or another form?
You are a dual-resident taxpayer electing nonresident status
You need to file this form with your return to elect treatment as a nonresident alien for liability purposes.
✓ Check before you continue
You have no gross income but claim exclusions
Instead of completing other schedules, attach a list detailing the kinds and amounts of exclusions claimed.
✓ Check before you continue
You are claiming the closer connection exception
You must file this fully completed form to claim eligibility for the closer connection exception during 2025.
✓ Check before you continue
Deadline or filing window
For individuals, the filing trigger is the end of the tax year (e.g., December 31, 2025), making the deadline June 15, 2026. Estates and trusts without a U.S. office file by the 15th day of the 6th month after their tax year ends. An extension is not explicitly detailed as an option on this summary page.
Checklist
What you need before filling it out
Filer Status
Nonresident Alien · Instructions p.1
Due Date (Employee)
April 15, 2026 · Instructions p.5
Filing Requirement
Form 8997 attached · Instructions p.8
Closer Connection Exception
Form 8840 · Instructions p.12
Income Definition (Gross Income)
All income received in money, goods, property, and services not exempt from tax · Instructions p.8
Mailing Address
12 Instructions for Form 1040-NR (2025) · Instructions p.12
Before you submit
- 1Ensure Form 1040-NR (20/25) is signed before sending.
- 2Confirm that Schedule OI (Form 1040-NR) is completed, as this schedule is always needed when filing Form 1040-NR.
- 3Verify that the correct version of Form 1040-NR being used reads '20/25'.
- 4If claiming deductions and losses for income effectively connected with a U.S. trade or business, confirm Schedule A (Form 1040-NR) is completed.
- 5If receiving reportable income from U.S. sources that is not covered by all of the U.S. or Schedule F (Form 1040), line 9, confirm Schedule NEC (Form 1040-NR) is completed.
- 6If filing for a nonresident alien estate or trust with an office in the United States, ensure the due date reflects filing by the 15th day of the 4th month after the tax year ends.
- 7If mailing the return, confirm that Form 1040-NR is addressed to the correct IRS address for returns filed in 2026.
How to file this form
- 1Determine if you must file Form 1040-NR based on whether you were engaged in a trade or business, received U.S. source income, or are dual-status electing nonresident status.
- 2Complete the main body of Form 1040-NR and all necessary schedules (unless claiming no gross income).
- 3Attach Form 8997 to your return to satisfy additional reporting requirements.
- 4If applicable, attach Form 8833 (for dual-status) or Form 8840 (to claim closer connection exception).
- 5Sign the completed Form 1040-NR before sending it in.
- 6Mail your return to the designated address: 12 Instructions for Form 1040-NR (2025), or electronically file via IRS.gov.
Known limitations
- 1A nonresident alien filing Form 1040-NR cannot have a Married filing jointly or a Head of household filing status.
- 2Certain tax benefits, such as the child tax credit, the credit for other dependents, and the additional child tax credit; and the premium tax credit for dependents are only available in full to residents of Canada and Mexico (and to a limited extent, India and South Korea).
- 3Form 2555 is a form used by Form 1040 and Form 1040-SR filers that is NOT used by Form 1040-NR filers.
- 4Schedule K-1 (Form 1120-S) is a schedule used by Form 1040 and Form 1040-SR filers that is NOT used by Form 1040-NR filers.
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25. The instructions direct users to IRS.gov/Form1040NR for the latest information regarding Form 1040-NR and its instructions.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Filing deadline (for employee wages) — confirm the due date is April 15, 2026.
- Mailing address — confirm you use the specified individual mailing address for returns filed in 2026: 12 Instructions for Form 1040-NR (2025).
- Signature — confirmation of signature is implied by filing, but no specific signing instructions are detailed on the excerpt.
- Attachment requirement — confirm you are enclosing Form 8997 unless otherwise noted.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed IRS Form 1040-NR.
- 2If claiming an exemption from withholding on a distribution from a U.S. corporation (due to a qualified redemption under section 302), attach a statement describing the transaction and presenting facts necessary to establish the payment type.
- 3When filing, use the current edition of Form 1040-NR, which is revision 20/25.
- 4If you have no gross income for 2025, attach a list detailing the kinds of exclusions claimed and the amount of each exclusion.
Sources
- SRCInstructions p.1 — Form 1040-NR and Schedules use the base form and Schedule OI (Form 1040-NR).
- SRCInstructions p.2 — A nonresident alien filing Form 1040-NR cannot have a Married filing jointly or a Head of household filing status.
- SRCInstructions p.2 — Certain tax benefits are limited for nonresident aliens, except residents of Canada and Mexico (and to a limited extent, India and South Korea).
- SRCInstructions p.2 — Form 2555 is NOT used by Form 1040-NR filers.
- SRCInstructions p.2 — Schedule A (Form 1040-NR) must be used only with Form 1040-NR, not with Form 1040 or Form 1040-SR.
- SRCInstructions p.8 — You must file Form 1040-NR if you were a nonresident alien engaged in a trade or business in the United States during 2025.
- SRCInstructions p.8 — If you have no gross income for 2025, do not complete schedules other than Schedule OI (Form 1040-NR); instead, attach a list of exclusions and amounts.
- SRCInstructions p.10 — If claiming an exemption from withholding on a distribution from a U.S. corporation, you must attach a statement describing the transaction.
Common confusion points
Do I need Schedule A (Form 1040-NR) when filing Form 1040-NR?
You must file Schedule A (Form 1040-NR) if you claim deductions and losses properly allocated and apportioned to income effectively connected with a U.S. trade or business, but do not use it with Forms 1040 or 1040-SR.
→ Check the instructions: 'Use Schedule A (Form 1040-NR) only with Form 1040-NR.'
When must I file Form 1040-NR if I am a nonresident alien student/trainee?
You do not need to file Form 1040-NR if you meet Exception 1, meaning you have no income subject to tax under section 871 (which includes items listed on lines 1a through 1h, 2b, 3b, 4b, 5b, 7a, and 8 of Form 1040-NR, plus Schedule NEC lines 1 through 12).
→ Confirm all income sources are checked against the list provided in Instructions p.7.
Can I use Schedule A (Form 1040-NR) if my return is complicated?
Yes, you will need to complete one or more of those schedules (Schedule A, NEC, or P) if your return is complex due to claiming certain deductions/credits, owing additional taxes, or having U.S. source income not effectively connected with a U.S. trade or business.
→ Review the general guide on Instructions p.2 to see which specific schedule(s) apply.
If I have no gross income for 2025, do I still need to fill out all schedules?
No, if you have no gross income* for 2025, complete Schedule OI (Form 1040-NR), but instead of other schedules, attach a list detailing the kinds of exclusions claimed and the amount of each.
→ Refer to Table A, Condition 1 under Instructions p.8.
When is the deadline if my estate/trust does not have a U.S. office?
The return must be filed by the 15th day of the 6th month after the tax year ends.
→ Check Instructions p.12: 'If you file for a nonresident alien estate or trust that does not have an office in the United States, file the return by the 15th day of the 6th month after the tax year ends.'
Can I claim the premium tax credit if I am filing Form 1040-NR?
Yes, you can claim it only if you are a U.S. national; a resident of Canada, Mexico, or South Korea; or a student/business apprentice eligible under Article 21(2) of the United States–India Income Tax Treaty.
→ See Exception 1 under Requirement to reconcile advance payments on Instructions p.8.
What is the filing deadline for an individual filer for the 2025 tax year?
The return must be filed by June 15, 2026.
→ Check Instructions p.12: 'A return for the 2025 calendar year is due by June 15, 2026.'
Workflow map
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⚠ If something goes wrong
- You may need to file additional schedules not listed, as noted in the instructions.
Questions about IRS Form 1040-NR
What is IRS Form 1040-NR used for?
This form allows a nonresident alien to tell the IRS about all their income earned from U.S. sources during the tax year. By filing Form 1040-NR, the filer calculates how much federal income tax they owe on that money. This helps ensure proper reporting whether the income is connected to a U.S. trade or business.
Who must file IRS Form 1040-NR?
A nonresident alien must file Form 1040-NR if they were engaged in a trade or business in the United States during 2025, even if their income is exempt under a tax treaty. Nonresident aliens not engaged in a trade or business must file if they received reportable U.S. source income.
What information does IRS Form 1040-NR require?
The form collects details such as Name and Address, Identifying Number, Filing Status, and Dependents. The filer reports various types of income using schedules attached to Form 1040-NR, including Schedule NEC for non-effectively connected income.
When is IRS Form 1040-NR due?
For individuals, the return is due by the 15th day of the 6th month after the tax year ends; specifically, June 15, 2026, for the 2025 calendar year. Estates and trusts with a U.S. office file by the 15th day of the 4th month after the tax year ends.
Where do I file IRS Form 1040-NR?
Individuals not enclosing a payment must mail Form 1040-NR to the address provided in the instructions (for 2026 filings). E-filing is available, which eliminates the need to mail the return.
How do I complete IRS Form 1040-NR?
The filer first completes identifying information like Name and Address on Form 1040-NR. Next, all relevant income is reported using the attached schedules (like NEC or P). The final step requires signing the return before sending it to the IRS.
What happens if IRS Form 1040-NR is filed incorrectly?
Failing to file correctly means the IRS may assess taxes based on incomplete information. If a filer has no gross income for 2025, they must still attach a list of exclusions claimed.
Do I need Schedule A (Form 1040-NR) when filing Form 1040-NR?
You must file Schedule A (Form 1040-NR) if you claim deductions and losses properly allocated and apportioned to income effectively connected with a U.S. trade or business, but do not use it with Forms 1040 or 1040-SR. Check the instructions: 'Use Schedule A (Form 1040-NR) only with Form 1040-NR.'
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