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Official form guide
Form 1040-NRS: 1040-NR (sp)
IRS Form 1040-NR is used to report income for non-U.S. residents and files with the IRS. This form must be filed using Anexo A (Formulario 1040-NR) when claiming deductions related to U.S. occupations or businesses.
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IRS Form 1040-NRS - 1040-NR (sp)
IRS Form 1040-NR is used to report income for non-U.S. residents and files with the IRS. This form must be filed using Anexo A (Formulario 1040-NR) when claiming deductions related to U.S. occupations or businesses.
Risk Radar
Scan points- 1Use Anexo A (Formulario 1040-NR) ONLY with Form 1040-NR; do not mix it with Form 1040 or 1040-SR.
- 2Using Anexo A (Formulario 1040-NR) with Form 1040 or 1040-SR instead of Form 1040-NR.
- 3Failing to report income that is not directly related to a U.S. occupation/business when required by the form.
- 4Not specifying the type of payment on Line 12 if it was subject to additional tax withholding (e.g., stock sale).
- 5Omitting the completion of Anexo NEC (Formulario 1040-NR) when using the Simplified Procedure.
Plain English
This form allows individuals who are not U.S. citizens or residents to report their income earned from sources within the United States. It ensures that specific deductions and losses tied to work done in the U.S. are correctly accounted for when filing with the IRS.
Submission Date
- Filing date: 2026-03-06 14:10:46
- 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 reporting income as an individual who is a Nonresident Alien from the United States (Form 1040-NR).
- Do not use Form 1040-NR when you are filing as a U.S. Resident or if you have dual residency.
- Check Anexo OI (Form 1040-NR) instead when providing other necessary information for the Form 1040-NR.
Deadline or filing window
The deadline to file the Form 1040-NR is April 15, 2026, for most people. Payments must be made by this date (not including extensions). The form itself does not specify a grace period beyond the primary filing due date.
Checklist
What you need before filling it out
Name and Address
Your full name and address · Line 20 of Form 1040-NR
Number Identification
Your Taxpayer Identification Number (TIN) · Line 21 of Form 1040-NR
Filer Status Check
Confirm you are a Nonresident Alien · Instructions p.1, Section Header
Deduction Detail Use
Must use Anexo A (Form 1040-NR) for deductions · Instructions p.2
Payment Method Selection
Choose Direct Pay, Debit/Credit Card, or Online Account · IRS.gov/Pagos or Form 1040-NR
Anexo OI Requirement
Must include the Anexo OI (Form 1040-NR) · Instructions p.2
Before you submit
- 1Ensure you have completed and signed the Form 1040-NR.
- 2Verify that the correct edition, 20/25, is used on the form.
- 3Confirm that Anexo OI (Form 1040-NR) is included with your submission.
- 4If applicable, complete and attach Anexo A (Form 1040-NR) for detailed deductions.
- 5Ensure you have correctly indicated your status as a Nonresident Alien on Form 1040-NR.
- 6Select an electronic payment option if banking/electronic services are available to you.
- 7Keep a copy of the completed and signed Form 1040-NR for your records.
How to file this form
- 1Complete all required fields on Form 1040-NR, including Name and Address (Line 20) and Number Identification (Line 21).
- 2Determine if you need to attach Anexo OI (Form 1040-NR) and complete it accordingly.
- 3If claiming itemized deductions, ensure the correct Anexo A (Form 1040-NR) is completed and attached.
- 4Sign and date Form 1040-NR before sending it to the IRS.
- 5Submit the entire package (Form 1040-NR + all attachments) to the appropriate service center.
Known limitations
- 1Anexo A (Formulario 1040-NR) should only be used with Form 1040-NR.
- 2If a filer has income not directly related to a U.S. occupation or business, they must use Anexo A (Formulario 1040-NR).
- 3A filer who uses Form 1040 or Form 1040-SR should use Anexo A (Formulario 1040) instead of Anexo A (Formulario 1040-NR) for deductions/losses.
- 4If a filer's income is exempt under a treaty, they must write the exempt income on line 1k and leave the rest of page 1 blank.
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, and the instruction booklet references a revision date of March 4, 2026. The instructions mention new deductions that enter into effect starting in 2025.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Form Number — confirm the title reads '1040-NR (sp)' and the form number is 1040-NR.
- Filer Status — confirm you are filing as a Nonresident Alien from the United States.
- Anexo OI inclusion — confirm that Anexo OI (Form 1040-NR) is included with the Form 1040-NR.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 1040-NR.
- 2Confirm that the form covers the tax year from January 1 to December 31, 2025 (or any other tax year starting in 2025 and ending in '20).
- 3If filing electronically via IRS.gov, confirm the submission was successful through the secure portal.
- 4A filer can choose to divide a refund across more than one bank account.
Sources
- SRCInstructions p.1 — The official title is 1040-NR (sp), and the form covers the year 2025.
- SRCInstructions p.3 — Deductions must be correctly assigned and distributed to income directly related to a U.S. occupation or business when using Form 1040-NR.
- SRCInstructions p.3 — Anexo A (Formulario 1040-NR) should only be used with Form 1040-NR, not Form 1040 or Form 1040-SR.
- SRCInstructions p.11 — If income is exempt under a treaty, write the exempt income on line 1k of Page 1 and leave the rest of page 1 blank.
- SRCInstructions p.12 — Line 23a requires noting the tax from unrelated U.S. income from Line 15 of Anexo NEC.
- SRCInstructions p.12 — Line 24 records the total tax liability on the income.
- SRCForm p.1 — The form covers the tax period for January 1 to December 31, 2025 (or any other year starting in 2025 and ending in '20).
- SRCInstructions p.5 — Filing electronically via IRS.gov is described as the most secure and reliable method.
Common confusion points
Should I use Anexo A (Formulario 1040-NR) or just leave it blank?
Use Anexo A if you claim deductions/losses related to U.S. work, but do not include deductions for income that is exempt or unrelated to a U.S. occupation/business.
→ Check the nature of your income first.
What do I write on Page 1 if my income IS tax-exempt under a treaty?
Write the exempt income on line 1k and leave all other spaces on page 1 blank.
→ Do not fill out the rest of page 1 if your income is treaty-exempt.
When should I use this form (Form 1040-NR)?
This form reports income for non-U.S. residents, covering tax years from January 1 to December 31, 2025 (or similar).
→ Ensure the year matches your filing period.
Where do the deductions/losses go?
Deductions and losses must be correctly assigned and distributed to income directly related to a U.S. occupation or business.
→ Verify that the deduction relates to U.S. work, not just general income.
What is the difference between Line 24 and Line 33 on Form 1040-NR?
Line 24 is your total tax liability; Line 33 is the total amount of US tax paid (sum of lines 25d, 25e, 25f, 25g, 26, and 32).
→ Compare these two figures to determine refund or amount due.
If I file electronically, what should I check?
The IRS uses advanced cryptographic technology for security when filing online via IRS.gov.
→ Confirm the electronic submission was processed securely.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1099(s) (Instructions p.12) — These forms report the amount of US tax withheld that is added to Line 25b on Form 1040-NR.
Questions about IRS Form 1040-NRS
What is IRS Form 1040-NRS used for?
This form allows individuals who are not U.S. citizens or residents to report their income earned from sources within the United States. It ensures that specific deductions and losses tied to work done in the U.S. are correctly accounted for when filing with the IRS.
Who must file IRS Form 1040-NRS?
Non-U.S. residents must file Form 1040-NR (sp). This form is used when income is directly related to an occupation or business within the United States.
What information does IRS Form 1040-NRS require?
The form collects information on various income sources and deductions, which are detailed in Anexo A (Formulario 1040-NR). Specific details include reporting dividend payments received via Form 1042-S and completing lines like Line 23a through 35e.
When is IRS Form 1040-NRS due?
The general deadline to file the Form 1040-NR is April 15, 2026, for most people. The form must be paid by this date unless an extension is granted.
Where do I file IRS Form 1040-NRS?
Filing can occur electronically (e-file) through IRS.gov/Pagos, or payments can be made online, by phone, or via mobile device. TAS has offices in every state, the District of Columbia, and Puerto Rico for assistance.
How do I complete IRS Form 1040-NRS?
First, complete Page 1 of Form 1040-NR, ensuring all required sections are filled out. If using the Simplified Procedure, also complete Anexo NEC (Formulario 1040-NR) and OI (Formulario 1040-NR). Finally, complete lines 23a through 35e on Page 2 before signing.
What happens if IRS Form 1040-NRS is filed incorrectly?
Failure to file correctly may result in issues with processing, as incorrect submissions mean a faster review is not guaranteed, and timely payment ensures quicker refund receipt.
Should I use Anexo A (Formulario 1040-NR) or just leave it blank?
Use Anexo A if you claim deductions/losses related to U.S. work, but do not include deductions for income that is exempt or unrelated to a U.S. occupation/business. Check the nature of your income first.
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