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Form 1040-NR: Who Files and How We Prepare It
Short answer: Form 1040-NR is the US income tax return for nonresident aliens. You must file it if you were engaged in a US trade or business, or had US income that was not fully taxed through withholding. You can also file it to get back withheld tax.
Key takeaways
A nonresident alien engaged in a US trade or business must file Form 1040-NR, even if the income is treaty-exempt.
Otherwise, you file if certain US-source income was not fully taxed through withholding.
For tax year 2025, the due date is April 15, 2026 or June 15, 2026, depending on your income.
You need an SSN or an ITIN to file.
We prepare the US return only, not foreign returns.
Who must file Form 1040-NR
The IRS instructions for Form 1040-NR (2025) list the situations that require a return. The two that matter most:
You were engaged in a US trade or business during 2025. You must file even if you had no income from that business, no US-source income, or income that is exempt under a tax treaty.
You were not engaged in a US trade or business, but you received US-source income reported on Schedule NEC lines 1 to 12, and not all the US tax owed was withheld.
Other triggers include owing certain special taxes (such as the alternative minimum tax or household employment taxes), receiving HSA or Archer MSA distributions, and acting as personal representative of a deceased person who would have had to file.
There are exceptions. Some F, J, M and Q visa students, teachers and trainees with no section 871 income do not need to file, and neither do certain students under the US-India treaty. A partner in a US partnership that is not engaged in a US trade or business also does not need to file if the K-1 shows only Schedule NEC income.
Not sure which group you are in? A free review can sort that out.
Filing to get a refund
You may not be required to file and still want to. The IRS instructions say you should file Form 1040-NR if you can get money back, such as a refund of tax that was withheld from your US income. We review your income documents and tell you plainly whether a return makes sense.
Due dates for tax year 2025
The date depends on your income. These are the dates for tax year 2025:
You received wages subject to US withholding — Due date for tax year 2025: April 15, 2026
You had no wages subject to US withholding — Due date for tax year 2025: June 15, 2026
We are not stating tax year 2026 dates here, because the IRS has not yet published the 2026 instructions.
The tax ID you need: SSN or ITIN
Your return needs a US taxpayer identification number. If you can get a Social Security number, you use that. If you cannot, you use an ITIN, a nine-digit number the IRS issues to people who must have a US taxpayer ID for federal tax purposes but cannot get an SSN.
A new ITIN application generally includes your federal return in the package, and the IRS says to apply on or before the return due date. Allow 7 weeks for a response, or 9 to 11 weeks in peak season (January 15 to April 30) or when filing from overseas. Our ITIN and Form W-7 guide covers the steps.
How this differs from Form 5472 for a foreign-owned LLC
Form 1040-NR is a personal income tax return for an individual. Form 5472 is an information form for a US company with a foreign owner. A US single-member LLC wholly owned by a foreign person has no income tax return duty of its own, but it must file a pro forma Form 1120 with Form 5472 attached. Whether you also need a 1040-NR depends on the rules above. See our Form 5472 guide for foreign-owned US LLCs.
How we help
Sabih Shafi is an IRS Enrolled Agent, a federal license that lets him represent taxpayers before the IRS in all 50 states. We work in English and Spanish with nonresident aliens and foreign owners of US companies, wherever you live.
We review your US income documents, work out whether you must file or should file, and prepare your Form 1040-NR. We prepare the US return only. We do not prepare foreign tax returns. You can verify a preparer's credentials on the IRS directory.
How working with us goes
Free 20-minute review. You tell us your visa or residency status, where your income came from, and what was withheld. We tell you whether a return is required or worthwhile.
Flat fee in writing. If you want us to proceed, we quote a flat fee in writing before any work begins.
You send documents. We tell you which forms and income statements we need, then prepare the return.
You review it. We go through the return with you before anything is filed.
Call or text (323) 900-0305, or book a free 20-minute review.
General information, not tax advice for your situation.
Frequently Asked Questions
Do I have to file Form 1040-NR if my income is treaty-exempt?
If you were engaged in a US trade or business during 2025, yes. The IRS instructions say you must file even if the income is treaty-exempt.
Can I file Form 1040-NR just to get a refund?
Yes. The IRS instructions say you should file if you can get money back, such as a refund of withheld tax. We can look at your documents and tell you whether a return makes sense.
Is the 1040-NR due date April 15 or June 15?
For tax year 2025, it is April 15, 2026 if you received wages subject to US withholding, and June 15, 2026 if you did not.
Can I file Form 1040-NR without an SSN?
You need an SSN or an ITIN. If you cannot get an SSN, you apply for an ITIN, and a new application generally includes your return.
Do you prepare my home-country tax return too?
No. We prepare the US return only, not foreign returns.
Last reviewed: October 2026 by Sabih Shafi, EA
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Talk to an Enrolled Agent
This article is general information, not individual tax advice. If you want to talk through your own IRS or state balance, book a free 20-minute review or call or text us directly.
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