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IRS Form 1040-NR is a tax document used by nonresident aliens of the United States to file their income tax returns. It is similar to Form 1040, used by U.S. citizens and residents, but is specifically designed for individuals who don’t meet the tax residency requirements. The form is used to report types of income subject to U.S. tax, allowing nonresidents to calculate the correct tax based on their U.S.-sourced income.
The form includes provisions for various types of income, deductions, and credits pertinent to nonresident filers. Key sections on the form include:
Form 1040-NR ensures compliance with U.S. tax laws while acknowledging the unique situations of nonresident aliens, providing a structured way to account for earnings and tax obligations within the United States.
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What it is: Form 1040-NR is the 2025 U.S. Nonresident Alien Income Tax Return of the Department of the Treasury-Internal Revenue Service.
Who signs: Under Sign Here, enter Your signature, Date and Your occupation. If the IRS sent you an Identity Protection PIN, enter it here (see inst.)
You must file Form 1040-NR if any of the following conditions apply to you. You were a nonresident alien engaged in a trade or business in the United States during 2025.[2]
You were a nonresident alien not engaged in a trade or business in the United States during 2025 and you received income from U.S. sources that is reportable on Schedule NEC, lines 1 through 12; and not all of the U.S. tax that you owe was withheld from that income.[2]
A person filing Form 1040-NR can't file a joint return.[2]
Enter your first name and middle initial, your last name and your identifying number (see instructions).
Enter your home address (number and street) and Apt. no. If you have a P.O. box, see instructions. Enter your City, town, or post office, State and ZIP code. If you have a foreign address, also complete the Foreign country name, Foreign province/state/county and Foreign postal code spaces.
Check only one box: Single, Married filing separately (MFS), Qualifying surviving spouse (QSS), Estate or Trust.
If you checked the QSS box, enter the child's name if the qualifying person is a child but not your dependent.
At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? Check Yes or No. (See instructions.)
Enter the total amount from Form(s) W-2, box 1 (see instructions) on line 1a.
Add lines 1a through 1h. Enter the total on line 1z.
Attach Form(s) W-2, 1042-S, SSA-1042-S, RRB-1042-S, and 8288-A here. Also attach Form(s) 1099-R if tax was withheld. If you did not get a Form W-2, see instructions.
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. Enter the total on line 9. This is your total effectively connected income.
Enter the adjustments to income from Schedule 1 (Form 1040), line 26, on line 10. Subtract line 10 from line 9. This is your adjusted gross income.
Enter the amount from line 11a (adjusted gross income) on line 11b.
Enter itemized deductions (from Schedule A (Form 1040-NR)) on line 12 or, for certain residents of India, standard deduction (see instructions).
Line 14: Add lines 12 through 13c.
Line 15: Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income. Line 16: enter the Tax (see instructions).
Line 18: Add lines 16 and 17.
Line 22: Subtract line 21 from line 18. If zero or less, enter -0-.
Line 23d: Add lines 23a through 23c.
Line 24: Add lines 22 and 23d. This is your total tax.
Enter the Federal income tax withheld from Form(s) W-2 on line 25a.
Line 25d: Add lines 25a through 25c.
Add lines 25d, 25e, 25f, 25g, 26, and 32. Enter the total on line 33. These are your total payments.
Line 34: If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid.
Enter on line 35a the amount of line 34 you want refunded to you. If Form 8888 is attached, check the box.
For a dual-status year, if you were a U.S. resident on the last day of the tax year, file Form 1040 or 1040-SR.[2]
You can have an agent in the United States prepare and sign your return if you couldn't do so for one of the following reasons. You were ill or injured. You weren't in the United States (including Puerto Rico) at any time during the 60 days before the return was due. Other reasons approved by the IRS, which you explain in writing to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA[2]
If you were an employee and received wages subject to U.S. income tax withholding, file Form 1040-NR by the 15th day of the 4th month after your tax year ends: for the 2025 calendar year, April 15, 2026. If you file after this date, you may have to pay interest and penalties. If you didn't receive wages as an employee subject to U.S. income tax withholding, file Form 1040-NR by the 15th day of the 6th month after your tax year ends; a return for the 2025 calendar year is due by June 15, 2026. If the due date for filing falls on a Saturday, Sunday, or legal holiday, file by the next business day.[2]
If you e-file your return, there's no need to mail it.[2]
A penalty for a treaty position applies if you take the position that a treaty of the United States overrides or modifies any provision of the Internal Revenue Code and that position reduces (or potentially reduces) your tax. If you fail to report the required information on Form 8833 and attach it to Form 1040-NR, you will be charged a penalty of $1,000 for each failure, unless you show that such failure is due to reasonable cause and not willful neglect (checked October 28, 2026).[2]
Under penalties of perjury, you declare that you have examined this return and accompanying schedules and statements, and to the best of your knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
[1] Form 1040-NR (2025), U.S. Nonresident Alien Income Tax Return, Internal Revenue Service (the Official source link on this page).