Form 1040-NR Filing for Nonresident Aliens
Form 1040-NR is the US federal income tax return for nonresident aliens who have US tax filing obligations. It covers US-source wages, business income, rental income, scholarship income, and other income, with the correct treatment depending on whether the income is effectively connected with a US trade or business (ECI) or is fixed, determinable, annual, or periodic income (FDAP). We prepare the return, assess treaty positions, and have every filing reviewed by a licensed professional.
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What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
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- ✓Everything in Premier
- ✓Foreign Earned Income Exclusion (Form 2555)
- ✓Foreign Tax Credit (Form 1116)
- ✓FBAR filing (FinCEN 114) included
- ✓Everything in Expat
- ✓Schedules D & E for investments and rentals
- ✓Foreign asset reporting (Form 8938)
- ✓FBAR filing (FinCEN 114) included
Frequently asked questions about Form 1040-NR Filing for Nonresident Aliens
Who needs to file Form 1040-NR?
A nonresident alien generally files Form 1040-NR when they have US-source income that requires a return, such as income effectively connected with a US trade or business, or certain US-source FDAP income for which a return is needed to report tax, claim a refund, or claim treaty relief. The exact filing requirement depends on the income and your circumstances.
What is the difference between ECI and FDAP income?
Effectively connected income (ECI) is connected with conducting a US trade or business and is generally reported with allowable deductions on a net basis. FDAP income, such as certain dividends, interest, rents, royalties, and similar payments, is generally taxed on a gross basis unless a treaty or another rule changes the result. We classify each source before preparing the return.
Do I need an ITIN to file Form 1040-NR?
If you do not have and are not eligible for a Social Security number, you may need an Individual Taxpayer Identification Number (ITIN). Form W-7 is often submitted with the tax return and supporting identity documents. We can include the ITIN application when your filing qualifies.
Does owning a US LLC mean I need Form 1040-NR?
Not automatically. A foreign-owned US LLC may have an entity-level Form 5472 and pro-forma Form 1120 obligation without creating a personal income tax return requirement. If the LLC generates ECI or you have other US-source income, Form 1040-NR may also be required. See our separate non-resident US LLC filing service for the entity-level filing.
Can Nomadic.Tax handle a treaty claim on Form 1040-NR?
We can review and prepare common treaty positions when the facts and documentation fit our standard filing scope. Complex treaty residence disputes, permanent-establishment questions, withholding-agent matters, or multi-entity structures may require a custom engagement.
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