About Form 1040-NR, U.S. Nonresident Alien Income Tax Return

You may need to file Form 1040-NR if you:

  • Were a nonresident alien engaged in a trade or business in the United States.
  • Represented a deceased person who would have had to file Form 1040-NR.
  • Represented an estate or trust that had to file Form 1040-NR.

Current revision


Recent developments


Schedules

If you file Form 1040-NR, use Schedule A (Form 1040-NR) to figure your itemized deductions.

Current Revision
Form 1040-NR (Schedule A) PDF

If you file Form 1040-NR, use Schedule NEC (Form 1040-NR) to figure your tax on income that is not effectively connected with a U.S. trade or business and to figure your capital gains and losses from sales or exchanges of property that is not effectively connected with a U.S. business.

Current Revision
Form 1040-NR (Schedule NEC) PDF

If you file Form 1040-NR, use Schedule OI (Form 1040-NR) to provide additional information not directly entered on Form 1040-NR including whether you are claiming a benefit under a tax treaty.

Current Revision
Form 1040-NR (Schedule OI) PDF

Additional schedules that may be needed for Form 1040-NR filers


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