Form 1040-NR is the U.S. income tax return for nonresident aliens: people who aren't U.S. citizens and don't meet the green card test or the substantial presence test. You file it if you were engaged in a U.S. trade or business, or had U.S. income where not all the tax owed was withheld. For 2025, it's due April 15, 2026 if you had wages subject to U.S. withholding, otherwise June 15, 2026.
It looks like a Form 1040, but several things work differently, and the differences decide what you pay. Everything below comes from the IRS's 2025 Instructions for Form 1040-NR, checked in October 2026.
Are you a nonresident alien?
You're treated as a U.S. resident for tax purposes if you pass either test. If you pass neither, you're a nonresident and the 1040-NR is your return.
| Test | You're a resident if |
|---|---|
| Green card test | You were a lawful permanent resident at any time in the year (you hold Form I-551) and the status hasn't been taken away or found to be abandoned |
| Substantial presence test | You were in the U.S. at least 31 days during 2025 and 183 testing days over 2025, 2024 and 2023, counted with the IRS chart |
Some days don't count, such as days as an exempt individual (certain students, teachers, trainees and foreign government-related individuals). To exclude them you may need to file Form 8843, so check that before you count days. Page 1 asks for an identifying number, an SSN or an ITIN, so sort that out early if you don't have an SSN.
Who has to file Form 1040-NR
- You were a nonresident alien engaged in a trade or business in the U.S. during 2025. You must file even if you had no income from it, no U.S. source income, or your income is exempt under a treaty.
- You weren't engaged in a U.S. trade or business, but had U.S. source income reportable on Schedule NEC and not all the tax you owe was withheld.
- You owe special taxes, such as alternative minimum tax or the additional tax on an IRA.
- You had net earnings from self-employment of at least $400 and live in a country with a U.S. social security (totalization) agreement, as of October 2026.
- You're the personal representative of someone who would have had to file, or you represent an estate or trust that must file.
Deadlines: April 15 or June 15
| Your situation | 2025 return due |
|---|---|
| You received wages as an employee subject to U.S. income tax withholding | April 15, 2026 |
| You didn't receive wages subject to withholding | June 15, 2026 |
| Nonresident estate or trust with a U.S. office | 15th day of the 4th month after the year ends |
| Nonresident estate or trust without a U.S. office | 15th day of the 6th month after the year ends |
If the due date falls on a weekend or legal holiday, you file by the next business day. You can e-file a 1040-NR, which the IRS recommends.
What works differently from Form 1040
- Filing status: a nonresident filing Form 1040-NR can't use married filing jointly or head of household.
- Standard deduction: generally not allowed. The exception is students and business apprentices who are residents of India and eligible under the U.S.-India treaty.
- Two kinds of income: income effectively connected with a U.S. trade or business is taxed at graduated rates; other U.S. income (dividends, for example) goes on Schedule NEC and is usually taxed at a flat 30% or a lower treaty rate.
- Dependents: the related tax benefits are only available in full to residents of Canada and Mexico, and to a limited extent to residents of India and South Korea.
- Schedule OI is required: you complete the applicable items on Schedule OI (Other Information) and include it with your return.
The insight that saves people tax: the IRS's own example shows Alex, who had U.S. dividends where tax was withheld at 30% instead of the 15% treaty rate. Alex reports all the dividends and can get the over-withheld tax back through the return. If your Form 1042-S shows a higher rate than your treaty allows, the 1040-NR is how you recover it.
One more: the net investment income tax doesn't apply to nonresident aliens at all, according to the Form 8960 instructions, so if software adds it to a 1040-NR, something's set up wrong.
Filing it step by step
- Confirm your status with the green card and substantial presence tests.
- Collect Forms W-2, 1042-S and any 1099s, and your treaty article if you're claiming treaty benefits.
- Report effectively connected income on the main form and schedules, and other U.S. income on Schedule NEC.
- Complete Schedule OI, including treaty details and days in the U.S.
- File by the right deadline. If you need more time, Form 4868 extends the time to file, not the time to pay.
Filing to claim a refund
Even if you don't otherwise have to file, the instructions say you should file a 1040-NR if you're due a refund, for example because you're eligible for a refund of federal income tax withheld. You should also consider filing if you received a Form 1099-B. And if you're a dual-resident taxpayer who wants to be treated as a nonresident under a treaty, you may need to attach Form 8833.
The verdict
Work out residency first, because it changes everything else. Then check which deadline you're on: no U.S. wages usually means June 15, not April 15. And read your 1042-S against your treaty rate before you file, because over-withheld dividend tax is one of the easiest refunds a nonresident leaves behind.
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Frequently asked questions
Who needs to file Form 1040-NR?
Nonresident aliens who were engaged in a U.S. trade or business, or who had U.S. source income where not all the tax owed was withheld, among the other conditions in the IRS's Table A.
When is Form 1040-NR due?
For 2025, April 15, 2026 if you received wages subject to U.S. withholding, otherwise June 15, 2026.
Can a nonresident alien claim the standard deduction?
Generally no. Students and business apprentices from India may be able to under the U.S.-India treaty.
Can I file Form 1040-NR jointly with my spouse?
No. A nonresident filing Form 1040-NR can't use married filing jointly or head of household.
Can Form 1040-NR be e-filed?
Yes. The IRS instructions say you can file Form 1040-NR electronically.
Should I file Form 1040-NR just to get a refund?
Yes. The instructions say that even if you don't otherwise have to file, you should file if you're eligible for a refund of federal income tax withheld.
