Form 1040NR Filing Requirements
Check Out Our Other Tax Guides!
Get all the information you need for your next tax season, all in one place
Do Non-Resident Foreign Nationals Need to File a U.S. Tax Return?
If you are a foreign national doing business or working in the United States, you must file a tax return. To "file a tax return" means you complete and sign your tax return and send it to the Internal Revenue Service (IRS), either by mail or electronically.
If you work or invest in a state with an income tax, you must also file a state tax return. This separate document goes to the state tax authority. See the section about State Taxation for more details.
The IRS considers you engaged in a business even if you work only as an employee earning wages. If you are a student or scholar entering the U.S. on an F, J, M, or Q visa and classified as a nonresident, you still count as engaged in a trade or business. That means you must file a federal income tax return every year you earn income subject to U.S. tax.
If you qualify as an exempt individual (explained under Residency Status), you must also file Form 8843, even if you earned no income.
Required Forms
You can download all required forms and instructions directly from the IRS website. The IRS makes both the Form 1040NR PDF and the official Form 1040NR instructions available online so you can prepare your return correctly. Always use the most current version, since rules and filing requirements may change each year.
- Form 1040NR: U.S. Nonresident Alien Income Tax Return
- Form 8843: Statement for Exempt Individuals and Individuals with a Medical Condition*
In prior years, nonresident aliens whose only U.S. trade or business was personal services and who earned less than the exemption amount ($4,050 in 2017) did not need to file. The exemption amount no longer applies after 2017, so nonresident wage earners must file a tax return to report any amount of income. If you are an “exempt individual” with no income, you are not required to file a tax return, but you must still file Form 8843. See Residency Status for the definition of an exempt individual.
Note: You must file Form 8843 even if you do not need to file an income tax return.
Filing Your Own Form 1040NR Tax Return
As a foreign national, your first step is to determine whether you are a resident, a nonresident, or a dual-status alien for tax purposes. These categories do not reflect your immigration status.
Even if you are a citizen of another country, U.S. tax law may classify you as a resident. This determination affects which forms you file and whether you can claim deductions or treaty benefits. See the Residency Status page. You can also use our interactive questionnaire to confirm your correct residency status.
If you fall under nonresident or dual-status alien status, you will find everything you need in two IRS booklets and the Form 1040NR instructions for the year you file. Always check that you use the latest version since older editions may not reflect current law.
The IRS booklets include:
- Publication 519 (U.S. Tax Guide for Aliens)
- Publication 901 (U.S. Tax Treaties)
- Publication 597 (Information on the United States–Canada Income Tax Treaty) (for Canadian residents)
All Forms and Publications for Nonresidents
This material can be easily obtained from the IRS Website. You can view and print tax forms and publications using the PDF file format.
- Form 1040NR PDF and Instructions
- Form 8843 (Statement for Exempt Individuals and Individuals With a Medical Condition)
- Form 843 (Claim for Refund and Request for Abatement for improperly withheld Social Security tax)
- Publication 519 (U.S. Tax Guide for Aliens)
- Publication 901 (U.S. Tax Treaties)
- Publication 597 (Information on the United States–Canada Income Tax Treaty) (if you are from Canada)
When and Where to File
If you receive wages subject to U.S. tax withholding, you must file your tax return by April 15 of the following year. If April 15 falls on a weekend, file on the next business day. If you did not receive taxable wages during the year, you must file by June 15, with the same weekend rule.
Mail your Form 1040NR (including Form 8843) to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301
See IRS Publication 519 for more filing guidance.
How Foreign Nationals Can Find Free Help
We offer a free, completely confidential 30-minute consultation meeting to talk about your situation and possible actions you can take. Additionally, you may call the local IRS office and ask for the Taxpayer Education Coordinator to find out about free taxpayer assistance for foreign nationals. If you are a student or visiting faculty member, contact your International Student Services adviser on campus for information.
Choosing a Paid Tax Return Preparer
If your situation is complex, hire a professional tax return preparer. Few preparers specialize in non-resident alien tax filings, so ask if they know Form 1040NR, the official instructions, and the rules for treaty exemptions and special elections. Avoid preparers who lack this expertise. We provide affordable tax return preparation services. To learn more, see Our Tax Services.
“Certified Public Accountant” (CPA) and “Enrolled Agent” (EA) designations indicate general tax competence but not necessarily expertise in foreign national returns. Most preparers charge hourly. If one cannot give you an exact price, make sure they give you a maximum fee estimate before you agree. Even if you plan to hire a preparer, take time to understand the process yourself. Reviewing these materials may show you that you can handle the filing on your own.
What Happens If You Don’t File Form 1040NR?
Studies have shown that most non-resident foreign nationals who are required to file, either do not file a return or file incorrectly. It has also been shown that there is a massive over-payment of U.S. taxes by foreign nationals who do not file, rather than underpayment (J.W. Antenucci, "Widespread Noncompliance and Over-payment of Taxes by Foreign Scholars," Tax Notes, May 13, 1996). Just because your employer has withheld tax from your wages does not mean that you have paid the proper amount. You could have a sizable refund due, but can only claim it if you file a tax return.
If you do not have any tax liability, the IRS will not impose penalties if you do not file. However, the terms of your visa require you to comply with all laws of the United States, including the requirement to file an income tax return. You might be required to show proof that you filed if you wish to change your visa status, become a permanent resident, or regain entry into the United States once you have left. Don't risk your visa status by failing to comply with this requirement.