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Nonresident Alien Tax Return: U.S. Nonresident Alien Income Tax Return
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Form 1040-NR in short
Form 1040-NR is the federal income tax return for nonresident aliens, and for nonresident alien estates and trusts. It reports income effectively connected with a U.S. trade or business, such as U.S. wages, and adds tax on other U.S. source income from Schedule NEC. Most filers also attach Schedule OI. The current version is for tax year 2025.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | Nonresident aliens who were engaged in a U.S. trade or business in 2025, even with no U.S. income or only treaty-exempt income. Also nonresident aliens with U.S. source income on Schedule NEC where not all the tax owed was withheld, and others listed in Table A of the instructions, such as those who owe special taxes or represent a nonresident alien estate or trust. You are generally a resident alien, and do not use this form, if you meet the green card test or the substantial presence test. |
| Who receives it | The IRS. |
| Where to send it | E-file, or mail it. Individuals without a payment mail to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA. With a payment, mail to Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA. Estates and trusts without a payment use Kansas City, MO 64999. These addresses are for returns filed in 2026. |
| Deadline | If you received wages subject to U.S. income tax withholding, April 15, 2026, for a 2025 calendar year return. If you did not, June 15, 2026. Estates and trusts with a U.S. office file by the 15th day of the 4th month after the tax year ends, and those without one by the 15th day of the 6th month. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The Dependents section now has numbered rows and asks for more information. Line 13c takes the additional deductions from Schedule 1-A, a new schedule for 2025, such as qualified tips, qualified overtime, and the enhanced deduction for seniors. The instructions also mention Form 4547 for electing a new Trump account for certain children.
How to fill out Form 1040-NR, line by line
| Top of page 1 | Name, address, and identifying number Enter your SSN or ITIN. An estate or trust enters its EIN. If you have a foreign address, also fill in the foreign country, province, and postal code spaces. |
| Filing Status | Filing status Check one box: Single, Married filing separately, Qualifying surviving spouse, Estate, or Trust. The instructions say a nonresident alien cannot use Married filing jointly or Head of household. |
| Digital Assets | Digital asset question Answer Yes or No about receiving, selling, or otherwise disposing of a digital asset during 2025. |
| Dependents | Dependents and credits List up to four dependents. The instructions say the child tax credit and credit for other dependents are available in full only to residents of Canada and Mexico, and to a limited extent to residents of India and South Korea. |
| Lines 1a to 1z | Wages and other earned income Income effectively connected with a U.S. trade or business. Line 1a is box 1 of your Forms W-2. Line 1k is income exempt by a treaty from Schedule OI. |
| Lines 2 to 9 | Other effectively connected income Interest, dividends, IRA and pension amounts, capital gains, and Schedule 1 income that is effectively connected. Line 9 is your total effectively connected income. |
| Line 12 | Itemized deductions Enter the total from Schedule A (Form 1040-NR), not Schedule A (Form 1040). Certain students and business apprentices from India may take the standard deduction here under the U.S.-India treaty. |
| Line 13c | Schedule 1-A deductions Additional deductions from Schedule 1-A, line 38, such as qualified tips or overtime, if you are eligible. |
| Line 23a | Tax on income not effectively connected Tax from Schedule NEC, line 15. This covers U.S. source income that is not effectively connected with a U.S. trade or business. |
| Lines 25a to 25f | Tax withheld Federal income tax withheld from Forms W-2, 1099, 1042-S and others, 8805, and 8288-A. Attach the forms that show the withholding. |
Common mistakes to avoid
- Using Form 1040-NR when you meet the green card test or the substantial presence test. You are then generally a resident alien for tax purposes.
- Checking Married filing jointly or Head of household. Those statuses are not on Form 1040-NR.
- Attaching Schedule A (Form 1040) instead of Schedule A (Form 1040-NR).
- Leaving out Schedule OI, which the instructions say to complete and include.
- Using the April 15 date when you had no wages subject to withholding. Your due date is then June 15, 2026.
- Mailing a return with a payment to the Austin address. Returns with a payment go to the Charlotte P.O. box.
- Claiming the child tax credit when you are not a resident of Canada, Mexico, India, or South Korea.
Questions about Form 1040-NR
Do I have to file Form 1040-NR if I had no U.S. income?
If you were engaged in a U.S. trade or business in 2025, Table A says you must file even with no U.S. income or only treaty-exempt income. With no gross income, you complete only Schedule OI and attach a list of exclusions.
When is Form 1040-NR due for 2025?
April 15, 2026, if you had wages subject to U.S. income tax withholding. June 15, 2026, if you did not.
Can I take the standard deduction on Form 1040-NR?
Generally no; line 12 is for itemized deductions from Schedule A (Form 1040-NR). The exception is certain students and business apprentices from India covered by the U.S.-India treaty.
Can I e-file Form 1040-NR?
Yes. The instructions say you can e-file it. If you mail it, use the address that matches whether you include a payment.
What if I was a resident for part of the year?
That is a dual-status year. The instructions have a separate section on what to file and write "Dual-Status Return" or "Dual-Status Statement" as directed.
Do I need an SSN to file?
You need an SSN or an ITIN. The instructions point to the Form 1040 instructions for ITIN details.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.