Who has to file Form 1040-NR
A non-resident alien is anyone who is not a U.S. citizen and passes neither the green card test nor the substantial presence test.Pub. 519 If that is you, the IRS return for U.S. income is Form 1040-NR, not Form 1040.
The instructions list who must file. In plain terms, you file Form 1040-NR if any of these apply.IRS
- You were a non-resident engaged in a trade or business in the U.S. This applies even if you had no U.S. income, or your income is exempt under a treaty.
- You had U.S.-source income, such as rent or royalties, that was not fully taxed through withholding.
- You owe special taxes, such as the additional tax on a retirement account or certain Social Security and Medicare taxes.
- You received distributions from an HSA or similar account, or you held a qualified opportunity fund investment.
- You are the personal representative of a deceased person, or you represent an estate or trust that has to file.
You may not have to file if you were a student, teacher or trainee here on an F, J, M or Q visa with no income that is taxable under section 871, or a partner in a U.S. partnership that was not engaged in a U.S. trade or business and whose Schedule K-1 shows only certain U.S. passive income.IRS Even then, file if you are owed a refund, such as tax that was withheld.IRS Not sure which side you are on? See 1040 or 1040-NR.
How Form 1040-NR taxes your income
The form splits your U.S. income into three groups.IRS
| Kind of income | How it is taxed | Where it goes |
|---|---|---|
| Effectively connected with a U.S. trade or business | At the same graduated rates as U.S. citizens and residents. | Page 1 of Form 1040-NR |
| U.S. income not effectively connected (rent, royalties, dividends and similar) | At 30%, unless a treaty with your country of residence sets a lower rate. | Schedule NEC |
| Income exempt under a treaty | Not taxed. It is still reported. | Line 1k and Schedule OI, item L |
Source: Instructions for Form 1040-NR (2025), How To Report Income on Form 1040-NR.IRS
Which treaty rate applies depends on your country of residence. The IRS lists every treaty on its United States income tax treaties A to Z page.IRS Our ITIN by country guides say whether the IRS lists a treaty for 21 countries.
When to file and where it goes
Two rules decide your due date for a calendar-year return.IRS
- You received wages subject to U.S. income tax withholding: the 15th day of the 4th month after the tax year ends. For tax year 2025 that was April 15, 2026.
- You did not receive such wages: the 15th day of the 6th month after the tax year ends. For tax year 2025 that was June 15, 2026.
If the date falls on a weekend or legal holiday, file by the next business day. You can e-file Form 1040-NR, and paid preparers must generally e-file it.IRS If you also need an ITIN, the return does not go to the usual address: Form W-7 and the return travel together to the IRS ITIN Operation.IRS
Form 1040-NR and your ITIN
No SSN means no taxpayer number on the return. If you are filing for the first time and are not eligible for an SSN, you apply for an ITIN with Form W-7, and the return is attached to the application. Leave the SSN area blank. The IRS adds your ITIN and then processes the return.IRS Our Form W-7 guide goes through it line by line.
The IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS.IRS
Have Nolly.com prepare your Form 1040-NR
Our non-resident tax return service starts from US$199 for a Form 1040-NR, quoted before you pay. We prepare it from your U.S. income documents and treaty position, and if you need an ITIN we file it together with your application.
Nolly.com is a private company, not the IRS. This page is general information, not tax advice.
Your questions answered
The U.S. income tax return for non-resident aliens. It reports your U.S. income, applies any treaty benefits and claims refunds of tax that was withheld.IRS
Non-residents file Form 1040-NR. You are a resident for tax purposes, and file Form 1040, if you pass the green card test or the substantial presence test.Pub. 519 See our 1040 or 1040-NR guide.
The 15th day of the 4th month after year end if you received wages with U.S. withholding, and the 15th day of the 6th month if you did not.IRS
Effectively connected income is taxed at graduated rates. Other U.S. income is taxed at 30% unless a treaty gives a lower rate, and treaty-exempt income is reported but not taxed.IRS
If you are not eligible for an SSN and have to file, yes. You apply for an ITIN with Form W-7 and attach the return to the application.IRS
From US$199, quoted before you pay. See our tax return page.
More questions? See the full Nolly.com FAQ.
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.
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.
- Instructions for Form W-7 (Rev. 12-2024)https://www.irs.gov/instructions/iw7
- Individual Taxpayer Identification Number (ITIN)https://www.irs.gov/individuals/individual-taxpayer-identification-number
- Publication 519, U.S. Tax Guide for Alienshttps://www.irs.gov/publications/p519
- Instructions for Form 1040-NR (2025)https://www.irs.gov/instructions/i1040nr
- United States income tax treaties - A to Zhttps://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z
- Instructions for Form 8840https://www.irs.gov/instructions/i8840
Checked against IRS.gov on October 2, 2026. General information, not tax advice.
