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IRSIndividual Income Tax (1040 Series)

Official form guide

Form 1040-NRS: 1040-NR (sp)

Form 1040-NR is the U.S. Individual Income Tax Return for nonresident aliens. Use it to report U.S.-source income and calculate tax liability.

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Form Overview

IRS Form 1040-NRS - 1040-NR (sp)

Form 1040-NR is the U.S. Individual Income Tax Return for nonresident aliens. Use it to report U.S.-source income and calculate tax liability.

Income from U.S. sources, tax‑withheld amounts, deductions allowed to nonresidents, and any tax credits.

Risk Radar

Scan points
  • 1A single wrong treaty code can invalidate the whole return.
  • 2Missing or incorrect treaty exemption codes
  • 3Using the resident 1040 instead of 1040‑NR
  • 4Failing to attach required Forms 8843 or schedules
  • 5Incorrect filing address for paper returns

Plain English

If you’re not a U.S. citizen or resident but earned money that the U.S. taxes, you file this return. It works like the regular 1040 but follows rules for nonresidents.

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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Glossary Terms

individualincome taxliabilityincomemoney

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What this form is for

  • Use when you are a nonresident alien with U.S. source income.
  • Do not use if you have become a resident alien for the whole year.
  • Check Form 1040‑NR-EZ if you qualify for the simplified version.

Form selector

Use this form or another form?

Resident for part of the year

Requires dual‑status calculations

✓ Verify residency dates before proceeding

Form 1040 with Schedule NR

Only U.S. wages with tax withheld, no other income

Simpler layout, fewer schedules

✓ Confirm eligibility for EZ version

Form 1040‑NR-EZ

Deadline or filing window

The standard deadline is April 15. If you received no wages subject to U.S. withholding, you may file by June 15 without an extension. Extensions push the deadline to October 15, but you must file Form 4868 before the original due date.

  • —Total U.S. source income | Sum of W‑2, 1042‑S, etc. | Taxable income | Verify treaty exemptions first

Checklist

What you need before filling it out

1

Income section

W‑2, 1042‑S, 1099‑INT · Income documents

⚠ Forgetting to include 1042‑S✕ High
2

Treaty exemption claim

Tax treaty article · Treaty text or IRS Publication 901

⚠ Using wrong article number✕ Medium
3

Foreign tax credit

Form 1116 (if applicable) · Foreign tax statements

⚠ Missing Form 1116 when needed✕ High
4

ITIN/SSN field

ITIN or SSN card · Government ID

⚠ Entering resident SSN for nonresident✕ High

Before you submit

  1. 1All income documents attached
  2. 2Correct treaty exemption codes entered
  3. 3Form 8843 attached if required
  4. 4Signature and date present
  5. 5Correct mailing address for paper filing
  6. 6PDF pages in correct order for e‑file
  7. 7Payment (if any) included or electronic payment scheduled
  8. 8Copy of the return kept for records

How to file this form

  1. 1Collect all U.S. source income statements (W‑2, 1042‑S, 1099).
  2. 2Enter personal information and ITIN/SSN on the top of Form 1040‑NR.
  3. 3Report income, apply treaty exemptions, and compute tax.
  4. 4Complete Schedule OI, Schedule NEC, and any other required schedules.
  5. 5Attach Form 8843 and any supporting statements.
  6. 6Sign, date, and attach payment if tax is owed.
  7. 7Mail to the IRS address for nonresident returns or submit electronically.

Known limitations

  1. 1IRS instructions are the only definitive source for treaty codes.
  2. 2E‑file availability depends on the software provider.
  3. 3The form does not calculate state tax; separate state filing may be required.
  4. 4Only the edition date printed on the form confirms version.

Field map

Compact field-by-field guide

10 fields

Personal Info

3 items

Full Legal Name

Enter your legal first and last name as shown on your Social Security card.

Requiredtext
Social Security Number

Your SSN must match IRS records exactly.

Requiredssn
Home Address

Current mailing address including street, city, state, and ZIP code.

Requiredtext

Filing Status

1 items

Filing Status

Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.

Requiredselect

Income

1 items

Total Income

Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.

Requiredamount

Adjustments

1 items

Adjusted Gross Income (AGI)

Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.

Requiredamount

Deductions

1 items

Standard or Itemized Deduction

Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.

Requiredamount

Tax

1 items

Taxable Income

AGI minus deductions. This determines your tax bracket and the amount of tax owed.

Requiredamount

Payments

1 items

Total Payments and Credits

Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.

amount

Signatures

1 items

Signature

You must sign and date the return. Unsigned returns are invalid.

Requiredsignature
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Current form status
IRS

Form 1040‑NR is currently the 2024 edition, released by the IRS for tax year 2023. Check the top of the form for the edition date before filing.

What changed or needs a fresh check

  • Edition date: Verify the form shows 2024 edition.
  • Fee: No filing fee for paper or e‑file.
  • Mailing address: Use the address for nonresident returns in the instructions.
  • Electronic filing: Confirm your software supports 1040‑NR for the current year.
  • Signature line: Ensure you sign and date the return.

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Form 1040-NRS page 1

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Form 1040-NRS page 2

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Quick Facts

Nonresident aliens, dual‑status aliens, and certain residents who are required to file a U.S. return.
Income from U.S. sources, tax‑withheld amounts, deductions allowed to nonresidents, and any tax credits.
Generally due April 15 of the year following the tax year, unless you qualify for the June 15 deadline for those without wages subject to withholding.
Mail the completed form to the IRS address listed in the instructions for your state, or file electronically through an approved e‑file provider.
Errors can trigger penalties, delayed refunds, or a need to amend the return, which may affect future visa or immigration status.
Gather all U.S. source income documents (W‑2, 1042‑S, etc.). Fill personal info, report income, claim any treaty‑based exemptions, compute tax, and sign. Attach required schedules and mail or e‑file before the deadline.

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Blank Form 1040-NRS↗Instructions↗

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After you file

  1. 1Keep a copy of the signed return and all attachments.
  2. 2Track the mailing receipt or e‑file confirmation number.
  3. 3Monitor IRS account for acknowledgment or refund status.
  4. 4If you receive a notice, compare it to the original return line‑by‑line.
  5. 5Store any correspondence for at least three years.
  6. 6Update your ITIN/SSN records if you later become a resident.

Sources

  • SRCIRS Form 1040‑NR instructionsconfirms filing deadline and address
  • SRCIRS Publication 519defines nonresident alien status
  • SRCIRS Publication 901treaty exemption details
  • SRCIRS websitee‑file provider list for 1040‑NR
  • SRCForm 1040‑NR 2024 editionshows edition date and signature line
  • SRCIRS Notice on dual‑status filingclarifies use of Form 1040 with Schedule NR

Common confusion points

Nonresident vs. resident status

Misreading the substantial presence test

→ Re‑run the test with IRS worksheets

Treaty exemption vs. standard deduction

Many think they can claim the standard deduction

→ Verify treaty provisions first

Form 1040‑NR vs. 1040‑NR‑EZ

Eligibility criteria differ

→ Use the worksheet in the instructions

ITIN vs. SSN requirement

Some nonresidents have an SSN from a prior visa

→ Use the number that matches the IRS record

State filing requirement

Some states tax nonresidents differently

→ Check the specific state's tax agency

Workflow map

Related forms and next steps

5 signals

Before

Form W‑7 (apply for ITIN) if you lack a valid number

Current

1040-NRS

After

Form 4868 (extension) if you need more time

Often used with

Form 8843 (statement for exempt individuals)Schedule OI (Other Information) for treaty claims

⚠ If something goes wrong

  • Form 1040‑X (amended return) to correct errors

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Source transparency

Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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