Form 1040NR Filing Requirements
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Do 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 are required to file a tax return. To "file a tax return" means to send your completed and signed tax return to the Internal Revenue Service (IRS), either through the mail or electronically.
A state tax return will also be required if you work or invest in a state with an income tax. This is a separate document you must prepare and send to a state tax authority. See the section below about State Taxation.
You are considered to be engaged in a business even if you are an employee working for wages. If you are a student or scholar entering the U.S. as an F, J, M, or Q visa holder, and are classified as a nonresident, you are deemed to be engaged in a trade or business. Therefore, you need to file a federal income tax return each year if you have any income subject to U.S. income tax.
Additionally, if you are an exempt individual (explained under Residency Status below), you are required to file Form 8843 regardless of your income. Here is a description of the forms you are required to file:
- Form 1040NR: U.S. Nonresident Alien Income Tax Return
- Form 1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (if you qualify)
- Form 8843: Statement for Exempt Individuals and Individuals with a Medical Condition*
You can download these forms and their instructions from the IRS Website.
In prior years, if you were a nonresident alien whose only U.S. trade or business was the performance of personal services, and you received wages less than the exemption amount ($4,050 in 2017), you were exempt from the filing requirement. However, for years after 2017, the personal exemption has been repealed. Therefore, nonresident wage earners no longer have a minimum income exception. Form 8843 is required if you are an "exempt individual." This does not mean you are exempt from paying U.S. taxes, but that you are exempt from the "substantial presence test" for determining residency status. See Residency Status below for more.
*Note that you must file Form 8843 even if you are not required to file an income tax return
Filing Your Own Form 1040NR Tax Return
As a foreign national, the first thing you must do is to determine whether you are a resident, a nonresident, or a dual-status alien for tax purposes. These titles do not relate to your immigration status.
Even though you are a citizen of another country, you might still be considered a U.S. resident for U.S. tax purposes. This is an important first step because it determines what forms to file, and whether you are eligible to claim certain deductions and treaty benefits. See Your Residency Status below.
Additionally, we have an interactive questionnaire that will guide you to the correct results at Learn Your Residency Status.
If you determine that you are a non-resident or dual-status alien, all the information you will need to complete your return is contained in two IRS booklets and the instructions to Form 1040NR for the current year.
The IRS booklets are Publication 519 (U.S. Tax Guide for Aliens) and Publication 901 (U.S. Tax Treaties). This information is explained, condensed, and simplified here. If you are a resident of Canada, you will also find IRS Publication 597 (Information on the United States-Canada Income Tax Treaty) helpful.
This material can be obtained from the IRS Web site at Forms and Publications. You can view and print tax forms and publications using the PDF file format.
Here is a list of all the forms and publications you should need:
- Form 1040NR and Instructions or Form 1040NR-EZ and Instructions
- Form 8843 (Statement for Exempt Individuals and Individuals With a Medical Condition)
- Form 843 (Claim for Refund and Request for Abatement AKA 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)
Reading the first page of the instructions to Form 1040NR-EZ will tell you if you can use this shorter form. If you cannot, use Form 1040NR.
When and Where to File
If you receive wages subject to U.S. tax withholding, the due date for filing your tax return is generally April 15 of the following year. If April 15 falls on a weekend, the due date is the next work day that is not a holiday. If you did not receive taxable wages during the year, the due date for filing your tax return is June 15 of the following year, with the same deferral for weekends. Your Form 1040NR or Form 1040NR-EZ (including Form 8843) must be sent to the Department of the Treasury, Internal Revenue Service, Austin TX 73301.
See IRS Publication 519 for more information.
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 tax situation is complex, seek the aid of a professional tax return preparer. Unfortunately, there are relatively few preparers who have experience and expertise in preparing returns for non-immigrant foreign nationals. Be sure to ask prospective tax preparers if they are familiar with Form 1040NR and the rules applicable to treaty exemptions and special elections. Do not engage a preparer who is not. We happen to offer affordable tax return preparation services. To learn more see Our Tax Services.
The professional designations of "Certified Public Accountant" or "Enrolled Agent" are indications of a preparer's competency in general, but not in specialty tax areas. Most tax preparers charge on a per-hour basis rather than a fixed fee. If a preparer will not state an exact fee in advance, you should at least be told the maximum amount that you might have to pay.
Even if you are planning to hire a preparer, it's best to learn as much as you can on your own. Take some time to look through these pages and you might even find that you can do the job yourself.
What Happens If You Don't File Form 1040NR?
Studies have shown that most non-immigrant 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!
If you do not have any tax liability, the IRS will not impose penalties if no tax is due. 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.