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File U.S. taxes from Canada: the 1040-NR guide

A Canadian resident with U.S. income files Form 1040-NR. U.S. citizens and green card holders in Canada file Form 1040.

Nolly.com is based in Toronto and works with people worldwide, including people living in the U.S. without an SSN.

from$199One-time fee for a non-resident tax return (Form 1040-NR), U.S. dollars, quoted before you pay.
Start my 1040-NR See tax return pricing
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Checked against IRS.gov, October 2, 20264 min read
Quick answer

Which form depends on your U.S. status, not where you live. A Canadian resident who is not a U.S. citizen or green card holder and passes neither day-count test files Form 1040-NR. A U.S. citizen or resident alien living in Canada files Form 1040 on worldwide income.Pub. 519IRS If you have no SSN, you apply for an ITIN and attach the return to Form W-7.IRS

  • 1040-NRfor non-resident aliens with U.S. income or a refund to claim.IRS
  • Apr 15 or Jun 15due dates for a calendar-year 1040-NR, depending on U.S. wage withholding.IRS
  • SIN on 6bthe IRS uses the Canadian SIN as its W-7 line 6b example.IRS
On this page0% read
  1. Which form
  2. Why file
  3. How to file
  4. Questions
  5. Sources
from $199 USDOne-time fee, quoted before you pay.See tax return pricing
Which form

1040-NR or 1040 from Canada?

Living in Canada does not decide the form. Your U.S. status does.

Which U.S. return from Canada
Your situationForm
Canadian resident, not a U.S. citizen or green card holder, and under the day-count testsForm 1040-NR.Pub. 519
U.S. citizen living in CanadaForm 1040 on worldwide income.IRS
Green card holder living in CanadaForm 1040 on worldwide income, in most cases.IRSPub. 519
Canadian who passes the substantial presence test (31 days this year, 183 weighted over three)Form 1040, unless a closer-connection or treaty exception applies.Pub. 519

Citizens and green card holders are not who we serve here: they can use an SSN. If you are unsure which you are, read 1040 or 1040-NR. Snowbirds can use the day counter on our ITIN for Canadians page.

Why Canadians file

Why a Canadian files a U.S. return

The usual reasons are U.S. rental income, a sale of U.S. property, a refund of U.S. tax withheld (for example on casino winnings or investments), or U.S. business income. A non-resident must file if engaged in a U.S. trade or business, or if U.S. income was not fully taxed through withholding. You should file if you can get a refund.IRS

The non-resident return taxes effectively connected income at graduated rates and other U.S. income at 30% unless the Canada treaty gives a lower rate.IRS Canada is on the IRS treaty list.IRS Read our Form 1040-NR guide.

How to file

How to file Form 1040-NR from Canada

  1. 1

    Get a taxpayer ID

    If you are not eligible for an SSN, apply for an ITIN on Form W-7. Put your SIN on line 6b and attach the return.IRS

    Form W-7
  2. 2

    Prepare Form 1040-NR

    Report effectively connected income, other U.S. income on Schedule NEC, and treaty-exempt income on line 1k and Schedule OI.IRS

    Form 1040-NR
  3. 3

    File on time

    April 15 if you had wages with U.S. withholding, June 15 if you did not, for a calendar-year return.IRS

    Due date
  4. 4

    Claim credit at home

    If your Canadian return includes income taxed abroad, you may claim the federal foreign tax credit on Form T2209, up to a limit.CRA

    CRA

Nolly.com prepares the non-resident return from US$199, quoted before you pay. See our tax return service. Nolly.com charges US$199 for a Standard ITIN application and US$265 for Priority, one time. Most applicants also need a U.S. tax return: from $199, quoted before you pay. Money back if the IRS rejects your ITIN application. Terms apply.

Questions

Your questions answered

Yes. A Canadian resident with U.S. income files Form 1040-NR. You can e-file it or mail it.IRS

Non-resident Canadians file Form 1040-NR. U.S. citizens and green card holders in Canada file Form 1040.Pub. 519IRS

If you are not eligible for an SSN and have to file, yes. You apply on Form W-7 and attach the return.IRS

April 15 for a calendar-year return if you had wages with U.S. withholding, otherwise June 15.IRS

Possibly on the same income. The Canadian federal foreign tax credit on Form T2209 can relieve tax already paid, up to a limit, and a treaty can lower U.S. rates.CRAIRS This is not tax advice.

A Nolly.com 1040-NR tax return starts from US$199, quoted before you pay.

More questions? See the full Nolly.com FAQ.

Sources

How we checked this

Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 2, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.

Proof Nolly.com is on the IRS list
Excerpt of the IRS page Acceptance agents - Canada showing Nolly Services Inc d/b/a Nolly.com, 265 Rimrock Road, Suite 201, Toronto

Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.

Pages used
  1. Instructions for Form W-7 (Rev. 12-2024)https://www.irs.gov/instructions/iw7
  2. Individual Taxpayer Identification Number (ITIN)https://www.irs.gov/individuals/individual-taxpayer-identification-number
  3. Publication 519, U.S. Tax Guide for Alienshttps://www.irs.gov/publications/p519
  4. Canada Revenue Agency: Federal foreign tax credit (line 40500)https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-40500-federal-foreign-tax-credit.html
  5. Instructions for Form 1040-NR (2025)https://www.irs.gov/instructions/i1040nr
  6. United States income tax treaties - A to Zhttps://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z
  7. U.S. citizens and resident aliens abroadhttps://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad

Checked against IRS.gov on October 2, 2026. General information, not tax advice.

Related guides

Keep reading

All guides
ServiceU.S. tax returns for non-residents (1040-NR)Read the guide
GuideForm 1040-NR explainedRead the guide
Country guideITIN for Canadians: get a U.S. ITIN from CanadaRead the guide
Guide1040 or 1040-NR: which form do you file?Read the guide

Your U.S. tax ID, from wherever you are

A video call, a short form, and we take it from there.

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