Form 1040-NR: Complete Nonresident Filing Guide (2026)

Form 1040-NR is the federal tax return for nonresident aliens with U.S.-source income. This guide covers who must file, what income is taxable, step-by-step completion instructions, and common mistakes to avoid.

What Is Form 1040-NR and Who Must File?

Form 1040-NR (U.S. Nonresident Alien Income Tax Return) is the federal tax return filed by individuals who are classified as nonresident aliens for U.S. tax purposes. You must file Form 1040-NR if:

• You are a nonresident alien engaged in a trade or business in the United States during the tax year.
• You are a nonresident alien not engaged in a U.S. trade or business but have U.S.-source income on which tax was not fully withheld.
• You are the representative of a deceased nonresident alien who would have had to file.
• You are the representative of a nonresident alien estate or trust that has U.S.-source income.

Common filers include F-1 students, J-1 exchange visitors during their nonresident period, and individuals who spent limited time in the U.S. but earned U.S. wages or investment income.

1040-NR vs 1040: Key Differences

The fundamental difference between Form 1040 and Form 1040-NR is who files each form and what income is reported:

For a detailed comparison with guidance on which form applies to your situation, see our Form 1040 vs Form 1040-NR guide.

Which Income Is Taxable for Nonresident Aliens?

Nonresident aliens are taxed on two categories of U.S.-source income:

• Effectively Connected Income (ECI): Income connected to a U.S. trade or business — primarily wages, self-employment income, and business income. ECI is taxed at graduated rates using the same tax brackets as residents.
• Fixed, Determinable, Annual, Periodical (FDAP) income: Passive income from U.S. sources such as interest, dividends, royalties, rents, and certain capital gains. FDAP is taxed at a flat 30% rate (or reduced treaty rate) and is usually collected through withholding.

Income from foreign sources is generally not taxable on Form 1040-NR. This is a significant advantage for nonresidents who have substantial income from their home country. However, if you become a resident alien, all worldwide income becomes reportable.

Step-by-Step: Completing Form 1040-NR

Here is an overview of the key sections of Form 1040-NR:

• Page 1 — Personal information: Enter your name, address, country of citizenship, visa type, and ITIN or SSN. Check the appropriate filing status box.
• Income section: Report wages (from W-2), scholarship and fellowship income, and any other effectively connected income. Treaty-exempt income is also reported here and then subtracted.
• Adjustments: Claim above-the-line deductions such as student loan interest (if applicable under treaty) and IRA contributions.
• Tax and credits: Calculate your tax using the graduated rate schedule. Apply any credits you are eligible for.
• Schedule NEC: Report non-effectively connected (FDAP) income that is taxed at the flat 30% rate or a reduced treaty rate.
• Schedule OI: Provide additional information about your visa status, country of residence, and any tax treaty positions.

Filing Deadline and Extension Options

The filing deadline for Form 1040-NR depends on your income type:

• April 15: If you received wages subject to U.S. withholding (reported on W-2).
• June 15: If you had no wages subject to withholding but earned other U.S.-source income.

You can request an automatic 6-month extension by filing Form 4868. This extends the filing deadline to October 15. However, the extension only extends the time to file — not the time to pay. Interest accrues on any unpaid tax from the original deadline.

Common 1040-NR Filing Mistakes

Nonresident alien filing is error-prone. Here are the most common mistakes to avoid:

• Filing Form 1040 instead of 1040-NR: If you are a nonresident alien, filing the wrong form can result in overpaying taxes (reporting worldwide income unnecessarily) or IRS rejection.
• Claiming the standard deduction: Nonresident aliens cannot claim the standard deduction. If you itemize with no qualifying deductions, your deduction is zero.
• Missing Form 8843: Failing to file Form 8843 to document your exempt days can cause the IRS to reclassify you as a resident alien.
• Not disclosing treaty positions: Claiming treaty benefits without filing Form 8833 when required results in a $1,000 penalty per failure.
• Reporting foreign income: Nonresidents should not report income from foreign sources unless it is effectively connected with a U.S. trade or business.