Form 1040-NR 2025: U.S. Nonresident Alien Income Tax Return Guide

Overview of What is Form 1040-NR and its Purpose

Form 1040-NR: U.S. Nonresident Alien Income Tax Return

• Form 1040-NR is the U.S. Individual Income Tax Return specifically designed for nonresident aliens who have U.S.-source income or are engaged in a U.S. trade or business.
• It is used to report income effectively connected with a U.S. trade or business, as well as income not effectively connected, which may be subject to different tax rules.
• Nonresident aliens cannot file as Married Filing Jointly or Head of Household and are generally ineligible for many tax credits available to U.S. residents, such as the child tax credit.
• The form includes specific schedules like Schedule A (Form 1040-NR) for itemized deductions, Schedule NEC for income not effectively connected with a U.S. trade or business, and Schedule P for foreign partnership interests.
• Electronic filing (e-file) is encouraged and supported, offering security, faster processing, and direct deposit for refunds. The due date for most filers is April 15, 2026.

Who Needs to File Form 1040-NR?

Purpose of Form

Form 1040-NR is the U.S. Individual Income Tax Return for nonresident aliens. It is used to report income, claim allowable credits, and calculate tax liability for individuals who are not U.S. residents for tax purposes.

Filing Requirements

• Nonresident aliens engaged in a trade or business in the U.S. during 2025 must file, even if they have no U.S.-source income or their income is exempt under a tax treaty.
• Nonresident aliens not engaged in a U.S. trade or business must file if they received U.S.-source income reportable on Schedule NEC (lines 1–12) and not all tax was withheld.
• Individuals owing special taxes such as alternative minimum tax, household employment taxes, or Social Security and Medicare taxes on unreported tips or wages must file.
• Those who received distributions from HSAs, Archer MSAs, or Medicare Advantage MSAs must file.
• Individuals with net self-employment earnings of at least $400 may need to file only in limited cases, such as when a U.S. social security agreement applies.
• Individuals for whom advance premium tax credit payments were made must file only if they elected to be treated as U.S. residents for tax purposes.
• Personal representatives of deceased nonresident aliens who would have filed Form 1040-NR must file on their behalf.
• Representatives of estates or trusts required to file Form 1040-NR must complete the form, adjusting for subchapter J provisions.
• Individuals holding investments in Qualified Opportunity Funds (QOFs) must file with Form 8997 attached.
• Dual-resident taxpayers wishing to be treated as nonresidents for tax purposes may need to file with Form 8833 attached.

General Instructions

• If you have no gross income for 2025, you may still need to complete Schedule OI to report treaty-based exclusions or required disclosures.
• Nonresident alien students, teachers, or trainees under F, J, M, or Q visas with no taxable income generally do not file Form 1040-NR, but they must file Form 8843.
• Partners in U.S. partnerships not engaged in a U.S. trade or business may not need to file if their income is fully reported on Schedule NEC and taxes were correctly withheld.
• Even if not required to file, consider filing to claim a refund of overwithheld tax or to document treaty benefits.
• Form 1040-NR filers cannot file joint returns, and eligibility for most credits is limited.

Form 1040-NR U.S. Nonresident Alien Income Tax Return

Personal Information

• First name, middle initial, and last name of the filer.
• Identifying number (ITIN or SSN).
• Home address, including foreign address details if applicable.
• Filing Status: Single, Married filing separately, Qualifying surviving spouse.
• Digital Assets question (whether you received, sold, or disposed of a digital asset).
• Dependents information (name, identifying number, relationship, and credits claimed).

Income Reporting

• Line 1a–1h: Various types of effectively connected income (e.g., wages, household wages, tips, other compensation).
• Line 1k: Total income exempt by treaty (from Schedule OI).
• Line 1z: Total effectively connected wage income (lines 1a–1h).
• Line 2a/2b: Tax‑exempt interest / Taxable interest.
• Line 3a/3b: Qualified dividends / Ordinary dividends.
• Line 4a/4b: IRA distributions (report taxable amount).
• Line 5a/5b: Pensions and annuities (report taxable amount).
• Line 7a: Capital gain or (loss) (attach Schedule D if required).
• Line 8: Additional income from Schedule 1 (Form 1040), line 10.
• Line 9: Total effectively connected income — sum of lines 1z, 2b, 3b, 4b, 5b, 7a, and 8.
• Line 10: Adjustments to income from Schedule 1 (Form 1040), line 26.
• Line 11a: Adjusted gross income (subtract line 10 from line 9).

Deductions

• Line 12: Itemized deductions from Schedule A (Form 1040-NR) or standard deduction only for eligible residents of India under tax treaty.
• Line 13a: Qualified Business Income Deduction (from Form 8995 or 8995‑A).
• Line 13b: Exemption deduction (only for estates and trusts — not individuals).
• Line 13c: Additional allowable deductions from Schedule 1‑A (Form 1040).
• Line 14: Total deductions (sum of lines 12 through 13c)

Tax and Credits

• Line 15: Taxable income (line 11b minus line 14).
• Line 16: Tax.
• Line 17: Amount from Schedule 2 (Form 1040), line 3.
• Line 18: Total tax before credits (lines 16 plus 17).
• Line 19: Child tax credit or credit for other dependents (Schedule 8812).
• Line 20: Amount from Schedule 3 (Form 1040), line 8 (non‑resident allowed credits).
• Line 21: Total credits (add lines 19 and  20).
• Line 22: Net tax after credits (line 18 minus 21).
• Line 23a: Tax on income not effectively connected with U.S. trade or business (from Schedule NEC, line 15).
• Line 23b: Other taxes, including self‑employment tax (from Schedule 2 (Form 1040), line 21).
• Line 23c: Transportation tax.
• Line 23d: Total additional taxes (lines 23a through 23c).
• Line 24: Add lines 22 and 23d. This is your total tax .

Payments and Refundable Credits

• Lines 25a -25c: Federal income tax withheld from W-2,1099 and other forms.
• line 25d: Add lines 25a through 25c.
• Lines 25e- Federal income tax withheld from Form 8805.
• Lines 25f- Federal income tax withheld from Form 8288-A.
• Lines 25g- Federal income tax withheld from Form 1042-S.
• Line 26: 2025 estimated tax payments and amount applied from the 2024 return.
• Line 28: Additional child tax credit (Schedule 8812).
• Line 29: Credit for amount paid with Form 1040‑C.
• Line 30: Refundable adoption credit (Form 8839).
• Line 31: Amount from Schedule 3 (Form 1040), line 15.
• Line 32: (sum of lines 28 through 31)These are your total other payments and refundable credits.
• Line 33: Total payments (sum of lines 25d, 25e, 25f, 25g, 26, and 32).

Refund

• Line 34: Overpayment — if line 33 is more than line 24 (total tax), subtract to get the amount overpaid.
• Line 35a-35d: Amount of line 34 you want refunded to you. Includes direct deposit options (routing number, account type, account number).
• Line 35e: Special line for a foreign refund mailing address.
• Line 36: Amount of line 34 you want applied to your 2026 estimated tax.

Amount You Owe

• Line 37: Subtract line 33 from line 24. This is the amount you owe.
• Line 38: Estimated tax penalty.

Third Party Designee

• Allows taxpayers to designate a third party to receive correspondence from the IRS.
• Must include the designee’s name, address, and phone number.

Sign Here

• Requires the taxpayer’s signature and date to validate the return.
• Includes instructions for surviving spouses or personal representatives if applicable.

Paid Preparer Use Only

• Reserved for tax preparers to include their PTIN and indicate their role in preparing the return.
• Preparer is responsible for the return’s accuracy and must sign it.

What's New for Form 1040-NR: Recent Tax Law Changes and Updates for 2025

Changes to Dependents Section

• The Dependents section now includes numbered rows and requests additional information about you and your dependents to help the IRS determine eligibility for certain tax credits.

Due Date of Return

• File Form 1040-NR by April 15, 2026, if you were an employee and received wages subject to U.S. income tax withholding.

Future Developments

• For the latest updates on Form 1040-NR and related legislation enacted after publication, visit IRS.gov/Form1040NR.

Qualified Disability Trusts

• The exemption amount for a qualified disability trust is $5,100 for 2025.

SSN or ITIN Needed to Claim the Credit for Other Dependents

• Beginning in 2025, you must have a valid SSN or ITIN issued on or before the due date of your return (including extensions) to claim the credit for other dependents.

Trump accounts and new Form 4547

• Recent legislation allows parents, guardians, and other authorized individuals to elect to establish a new type of individual retirement account, called a Trump account, for the exclusive benefit of certain children. If the child was born after 2024 and before 2029, is a U.S. citizen, and meets certain other requirements, the authorized individual may also elect to receive a $1,000 pilot program contribution to the child’s Trump account. Both elections can be made on Form 4547, which can be filed at the same time as the authorized individual’s 2025 income tax return

Changes to Child Tax Credit and Additional Child Tax Credit

• The child tax credit (CTC) and additional child tax credit (ACTC) increases are now permanent. For 2025, the maximum CTC is $2,200 per qualifying child, with up to $1,700 available as ACTC.
• To claim CTC or ACTC, you must have a valid SSN issued before the due date of your return (including extensions).

New Schedule 1-A

• A new Schedule 1-A has been created for eligible taxpayers to claim deductions for no tax on tips, no tax on overtime, and the enhanced senior deduction.

New Deductions for Itemizers and Nonitemizers

• New deductions effective in 2025 include no tax on tips, no tax on overtime, and the enhanced senior deduction, available whether you take the standard deduction or itemize on Schedule A.

State and Local Tax Deduction Limit Increased

• The deduction limit for state and local taxes has increased to $40,000 ($20,000 if married filing separately), with a reduction if modified adjusted gross income exceeds $500,000 ($250,000 if married filing separately), but not below $10,000 ($5,000 if married filing separately).

Changes to the Adoption Credit

• Beginning in 2025, up to $5,000 of the adoption credit is refundable per eligible child.
• Tribal governments now have parity with state governments in determining special needs for adoption credit purposes.

Updated Reporting Requirements for Form 1099-K

• Payment card companies, payment apps, and online marketplaces must send a Form 1099-K only if business transactions exceed $20,000 and total more than 200 transactions during the year.

Form 1099-DA

• If, in 2025, you used a broker to effect the sale of a digital asset, your broker should send you a Form 1099-DA that reports information regarding the transaction. In 2025, your broker has the option to report your basis in the digital asset on Form 1099-DA but is not required to do so. You must answer the digital asset question on Form 1040-NR whether or not you received a Form 1099-DA.
  

Claim for credit or refund of amounts withheld on certain borrow fees

• The IRS will be issuing proposed regulations providing that certain borrow fees are sourced based on the residence of the recipient. Notice 2025-63 provides that taxpayers can rely on the sourcing rule described in the notice with respect to securities lending transactions and sale-repurchase transactions entered into before the proposed regulations are published. If you are relying on Notice 2025-63 to claim a credit or refund for amounts withheld on borrow fees, you must attach copies of the Form(s) 1042-S to your return, and attach a statement indicating reliance on Notice 2025-63 as the reason for the claim and include the amount of income that was subject to withholding for each payment of a borrow fee associated with securities lending transactions or sale-repurchase transactions. For more information, see Notice 2025-63.

Higher catch-up contribution limit for ages 60 to 63.

• If, at the end of 2025, you were at least age 60, but younger than age 64, and you participated in a deferred compensation plan (including most 401(k), 403(b), governmental 457 plans, and/or the governmental Thrift Savings Plan), a higher catch-up contribution limit may apply to you. For 2025, this higher catch-up contribution limit is $11,250.

Taxpayers Affected by Form 1040-NR Updates

Key Changes Impacting Taxpayers

• Dependents Section Updates: The Dependents section now includes numbered rows and requests additional information to help the IRS determine eligibility for tax credits such as the Child Tax Credit and Credit for Other Dependents.
• Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC): For 2025, the maximum CTC increases to $2,200 per qualifying child, with up to $1,700 available as ACTC. To claim these credits, taxpayers must have a valid SSN issued before the return’s due date (including extensions).
• Credit for Other Dependents: Beginning in 2025, taxpayers must have a valid SSN or ITIN issued on or before the due date of their return to claim this credit.
• Qualified Disability Trusts: The exemption amount for qualified disability trusts is $5,100 for 2025.
• New Deductions: Eligible taxpayers can claim new deductions including no tax on tips, no tax on overtime, and an enhanced senior deduction, available whether taking the standard deduction or itemizing on Schedule A.
• New Schedule 1-A: A new schedule has been introduced to claim the recently enacted deductions mentioned above.
• State and Local Tax (SALT) Deduction Limit: The SALT deduction limit has increased to $40,000 ($20,000 if married filing separately), with reductions for higher incomes but not below $10,000 ($5,000 if married filing separately).
• Adoption Credit Changes: Up to $5,000 of the adoption credit is now refundable, and tribal governments now have parity with state governments in determining special needs for adoption credit purposes.
• Form 1099-K Reporting Requirements: Payment card companies and online marketplaces must only issue Form 1099-K if business transactions exceed $20,000 and total more than 200 transactions in a year.
• Due Date for Returns: Employees who received wages subject to U.S. income tax withholding must file Form 1040-NR by April 15, 2026.
• e-Filing Requirement: Paid tax return preparers must generally e-file Form 1040-NR for tax years ending on or after December 31, 2020, unless filing for specific exceptions like dual-status taxpayers or trusts.

Example Scenario Showing How the Form 1040-NR Changes Apply

Changes to Dependents section

• María, a nonresident alien working in the U.S. for a tech company in Austin, Texas, has a 10-year-old child living with her in the U.S. who qualifies as a dependent. In 2025, she files Form 1040-NR and notices the Dependents section now includes numbered rows asking for more details about her and her child, such as relationship, age, and taxpayer identification number.
• The change helps the IRS verify eligibility for tax credits like the Child Tax Credit or Credit for Other Dependents by collecting structured information.
• Previously, the section was less detailed and did not require specific row-by-row input. Now, María must fill out each row accurately to ensure her child qualifies for any applicable credits.
• Impact: María’s tax return is processed more efficiently, and she avoids potential delays or audits by providing complete, organized information.

Due date of return

• Carlos, a nonresident alien employee from Mexico working in Chicago, earned $75,000 in wages subject to U.S. income tax withholding in 2025. He is required to file Form 1040-NR by April 15, 2026.
• The due date for Form 1040-NR is now April 15 of the year following the tax year, regardless of whether he received wages or other income.
• Previously, the due date might have been less clearly defined or subject to different rules based on employment status. The new rule standardizes the deadline for employees with U.S.-withheld wages.
• Impact: Carlos now knows exactly when to file and can plan accordingly, avoiding late-filing penalties.

Future developments

• Anna, a nonresident alien from Germany who runs an online consulting business in New York, files Form 1040-NR for 2025. She checks IRS.gov/Form1040NR to stay updated on any new legislation affecting her return after the instructions were published.
• The IRS encourages taxpayers to visit IRS.gov/Form1040NR for updates on changes due to new laws enacted after the form’s instructions were released.
• Anna finds that a new law passed in January 2026 affects how she reports freelance income from international clients. She adjusts her return accordingly.
• Impact: Anna ensures compliance with current tax law and avoids penalties by staying informed through official IRS channels.

Qualified disability trusts

• James, a nonresident alien trust administrator in Florida, manages a trust for a beneficiary with a disability. The trust’s income is effectively connected with a U.S. trade or business.
• In 2025, the exemption amount for qualified disability trusts is $5,100. James claims this deduction on Line 13b of Form 1040-NR to reduce the trust’s taxable income.
• Previously, the exemption amount was lower or not clearly specified. The updated amount helps trusts with disabled beneficiaries reduce their tax burden.
• Impact: The trust’s taxable income is reduced by $5,100, lowering its overall tax liability.

SSN or ITIN needed to claim the credit for other dependents

• Lena, a nonresident alien from Ukraine living in Seattle, has a 16-year-old niece living with her who qualifies as a dependent under the Credit for Other Dependents. Lena obtained an ITIN for her niece before filing her 2025 return.
• Beginning in 2025, Lena must have a valid SSN or ITIN issued on or before the due date of her return (including extensions) to claim this credit.
• Previously, she could claim the credit without an SSN or ITIN. Now, she must ensure her niece’s identification is properly issued and reported.
• Impact: Lena successfully claims the credit because she obtained an ITIN in time; otherwise, she would be ineligible.

Changes to child tax credit and additional child tax credit

• Raj, a nonresident alien from India working in San Diego, has a 7-year-old child who qualifies for the Child Tax Credit (CTC). In 2025, he claims $2,200 for the CTC and $1,700 for the Additional Child Tax Credit (ACTC).
• The CTC amount increased permanently to $2,200 per qualifying child in 2025. Additionally, he must have a valid SSN issued before the due date of his return to claim either credit.
• Previously, the CTC was lower and had temporary provisions. The new permanent increase benefits Raj directly.
• Impact: Raj receives a larger refund due to the increased credit amount and qualifies because his child’s SSN was issued before filing.

New Schedule 1-A

• Sophie, a nonresident alien retiree from France living in Miami, earns $65,000 in retirement income and qualifies for the enhanced senior deduction. She files Form 1040-NR and attaches Schedule 1-A to claim this deduction.
• Schedule 1-A allows eligible taxpayers to claim new deductions including no tax on tips, no tax on overtime, and enhanced senior deduction—regardless of whether they itemize or take the standard deduction.
• Previously, these deductions were not available or required different forms. Schedule 1-A simplifies claiming them.
• Impact: Sophie reduces her taxable income by claiming the enhanced senior deduction on Schedule 1-A, lowering her tax liability.

New deductions for itemizers and nonitemizers

• David, a nonresident alien from Canada working in Boston, earns $85,000 in salary and receives $3,500 in overtime pay. He takes the standard deduction but wants to claim the no-tax-on-overtime deduction.
• In 2025, new deductions are available for both itemizers and nonitemizers through Schedule 1-A. David claims the no-tax-on-overtime deduction on Schedule 1-A.
• Previously, such deductions were not available or required itemizing. Now, David can reduce his taxable income even without itemizing.
• Impact: David reduces his taxable income by $3,500 (the overtime amount), lowering his overall tax burden.

State and local tax deduction limit increased

• Elena, a nonresident alien from Spain living in Los Angeles, pays $38,000 in state and local taxes (including property and income taxes) in 2025. She itemizes deductions on Schedule A (Form 1040-NR).
• The SALT deduction limit increased to $40,000 for single filers (or $20,000 if married filing separately). Elena qualifies fully under this limit.
• Previously, the limit was lower (e.g., $10,000), which would have capped her deduction. The increase allows her to deduct more of her state taxes.
• Impact: Elena deducts $38,000 of her state taxes, reducing her taxable income significantly compared to prior years.

Changes to the adoption credit

• Mariah and Alex, nonresident aliens from Brazil living in Atlanta, adopted a child with special needs in 2025. They incur $5,500 in adoption expenses and claim the adoption credit on Form 8839 attached to their Form 1040-NR.
• In 2025, up to $5,000 of their adoption credit is refundable. The tribal government determination of special needs is now recognized equally with state government determinations.
• Previously, only state determinations were recognized; now tribal determinations are also valid. The refundable portion allows them to receive a refund even if they owe no tax.
• Impact: They receive a refund of $5,000 (the refundable portion) even though their tax liability is low due to other credits and deductions.

Updated reporting requirements for Form 1099-K

• Jamal, a nonresident alien from Nigeria running an online store through Etsy in Dallas, earns $25,000 from sales in 2025. He has over 250 transactions during the year.
• In 2025, payment platforms like Etsy are required to issue Form 1099-K only if transactions exceed $20,000 and number more than 200. Jamal receives his Form 1099-K because he meets both thresholds.
• Previously, lower thresholds (e.g., $600) triggered reporting. The new rule reduces unnecessary reporting for small-scale sellers but affects those with high transaction volume like Jamal.

Related Schedules and Forms for Form 1040-NR

Digital Asset

• Not a separate form. This is a question on Form 1040-NR asking whether you received, sold, or otherwise disposed of digital assets during the tax year.

Schedule D

• Used to report capital gains and losses, which may affect the tax calculation on Form 1040-NR.

Form 8839

• Used to claim the adoption credit. This credit may be partially refundable depending on applicable tax law, and the allowable amount flows to Form 1040-NR, line 30.

Form W-2

• Reports wages and taxes withheld by employers, which are reported on Form 1040-NR.

Form 8995

• Used to calculate the qualified business income (QBI) deduction, with results transferred to Form 1040-NR, line 13a.

Form 8995-A

• Alternative form for calculating QBI deduction, with results transferred to Form 1040-NR, line 13a.

Schedule 8812

• Used to calculate the child tax credit or credit for other dependents. These credits are only available to nonresident aliens in limited situations (such as certain residents of India), and the results are transferred to Form 1040-NR.

Form 8805

• Used to report withholding on effectively connected income allocated to foreign partners by partnerships. The withholding amount is reported on Form 1040-NR (line 25e).

Form 8288-A

• Used to report withholding on dispositions of U.S. real property interests by foreign persons. The withholding is reported on Form 1040-NR (line 25f).

Form 1042-S

• Reports U.S.-source income paid to nonresident aliens, including amounts subject to withholding. This information is used to complete income and withholding sections of Form 1040-NR.

Form 8888

• Used to allocate (split) a refund into multiple bank accounts or to purchase savings bonds. It does not determine or request the refund amount.

• Required Schedules

• Schedule OI (Form 1040-NR) – Must be completed and attached to the return. It includes information such as treaty benefits, exempt income, and required attachments like Form 8833 if applicable.
• Schedule A (Form 1040-NR) – Used for itemized deductions, such as medical expenses or real property taxes, but only with Form 1040-NR (not with Form 1040 or 1040-SR).
• Schedule NEC (Form 1040-NR) – Required if you have U.S. source income not effectively connected with a U.S. trade or business, subject to the 30% flat rate or lower treaty rate.
• Schedule P (Form 1040-NR) – Required if you are a foreign partner transferring interests in a foreign partnership during the tax year.

• Optional Schedules (Depending on Circumstances)

• Schedule 1 (Form 1040) – Needed if you have additional income or adjustments to income, such as student loan interest or educator expenses.
• Schedule 1-A (Form 1040) – Required for additional deductions, such as qualified cash tips or overtime compensation.
• Schedule 2 (Form 1040) – Used for additional taxes, such as the alternative minimum tax or recapture taxes.
• Schedule 3 (Form 1040) – Required for additional credits and payments, such as the child tax credit or education credits.
  

• Important Deadlines for Form 1040-NR: When to File and Penalties for Late Filing

  When to File

  • If you were an employee and received wages subject to U.S. income tax withholding, you must file Form 1040-NR by April 15, 2026 for the 2025 tax year.
  • If you did not receive wages subject to U.S. income tax withholding, the due date is June 15, 2026.
  • For nonresident alien estates or trusts with a U.S. office, the due date is the 15th day of the 4th month after the tax year ends. For those without a U.S. office, it is the 15th day of the 6th month after the tax year ends.
  • If the due date falls on a weekend or legal holiday, file by the next business day.

  Penalties for Late Filing

  • If you file Form 1040-NR after the due date, you may be subject to interest and penalties.
  • Penalties apply even if you owe no tax, especially if you are required to file under any of the conditions listed in Table A (e.g., engaged in U.S. trade or business, received U.S.-source income, owe special taxes).
  • Electronic filing (e-file) is required for paid tax return preparers for tax years ending on or after December 31, 2020, unless filing for a dual-status taxpayer, fiscal-year taxpayer, trust, or estate.

  Common Mistakes to Avoid on Form 1040-NR

  • Filing too soon: Submitting your return before receiving all tax documents can lead to incomplete or inaccurate reporting. Always ensure you have all Forms W-2, 1099-R, and other required documents before filing.
  • Incorrect filing status: Choosing the wrong filing status can result in incorrect tax calculations. Ensure you select only one valid status based on your residency and marital status.
  • Misspelled names or missing TINs: All names and taxpayer identification numbers must match exactly as they appear on official documents like Social Security cards. Any discrepancies can delay processing.
  • Incorrect income reporting: Failing to report all U.S.-source income, including wages, dividends, and interest, or entering amounts on wrong lines, can lead to penalties or audits.
  • Missing or incorrect attachments: Forgetting to attach required forms such as Form W-2 (Copy B), Form 1099-R, or Schedule 1 (Form 1040) when needed can result in processing delays or rejection.
  • Incorrect bank account information: If requesting a refund via direct deposit, ensure routing and account numbers are correct to avoid delays or misdirected payments.
  • Skipping required schedules: Failing to include necessary schedules like Schedule OI (Form 1040-NR) when claiming exclusions or Schedule 2 for additional taxes can cause errors.
  • Incorrect deductions or credits: Miscalculating deductions or failing to provide supporting documentation for credits (e.g., child tax credit) may result in disallowed claims.
  • Not using e-file: Mailing your return increases the risk of errors and delays. E-filing helps catch common mistakes before submission and speeds up processing.
    

  Helpful Tips for Completing Form 1040-NR

  Attachment Requirements

  • Attach a copy of all Forms W-2 to the front of your return.
  • Include copies of Form W-2G, Form 1099-R, and any other income documents if federal income tax was withheld.
  • Place related schedules and forms behind your return in the order of their sequence number.
  • If you received a Form W-2c (corrected W-2), attach copies of both your original W-2 and the W-2c.

  Recordkeeping and Extensions

  • Maintain organized records, including receipts and canceled checks, to support income, deductions, or credits.
  • Keep property records until the period of limitations expires for the year of disposal.
  • For extensions, file Form 4868 electronically or by paper; if filing electronically, provide prior year’s AGI for verification.
  • Check the box on line 8 of Form 4868 for an additional 4-month extension (not an extension to pay).

  Source

  • For more up-to-date information visit https://www.irs.gov Government website.
  • Refer to the Instructions for Form 1040-NR for detailed information.