If you are a nonresident of the United States filing Form 1040-NR, U.S. Nonresident Alien Income Tax Return, you may be able to use one of the three filing statuses: single, married filing separately (MFS), or qualifying surviving spouse (QSS). Two other filing status available for Form 1040-NR filers are foreign trust and foreign estate. Married filing jointly (MFJ) Generally, you cannot file as married filing jointly if either spouse was a nonresident of the U.S. at any time during the tax year. However, nonresidents married to U.S. citizens or residents can choose to be treated as U.S. residents and file joint returns. For more information, refer to Nonresident spouse. Qualifying surviving spouse (QSS) You may be eligible to file as a qualifying surviving spouse (QSS) and use the joint return tax rates if: You were a resident of Canada, Mexico, South Korea, or were a U.S. national (see Instructions for Form 1040-NR), Your spouse died during one of the two prior tax years, and you have not remarried before the end of the current year, and You have a dependent child living with you Note: See Instructions for Form 1040-NR for the rules for filing as a qualifying surviving spouse (QSS) with a dependent child. Head of household You cannot file as head of household if you are a nonresident at any time during the tax year. Married nonresidents filing separately If you are married nonresident of the U.S., but your spouse is not a U.S. citizen or resident, you must use the Tax Table column or the Tax Rate Schedule for married filing separate returns when determining the tax on income effectively connected with a U.S. trade or business. You normally cannot use the Tax Table column or the Tax Rate Schedule for single individuals. Standard deduction If you are a nonresident of the U.S., you cannot claim the standard deduction. However, students and business apprentices from India may be eligible to claim the standard deduction under Article 21 of the U.S.A.-India Income Tax Treaty. Refer to Publication 519, U.S. Tax Guide for Aliens and to Revenue Procedure 93-20 for more information. Deductions You can claim deductions to figure your effectively connected taxable income (shown on page 1 of Form 1040-NR). You generally cannot claim deductions related to income that is not connected with your U.S. business activities (shown on Schedule NEC (Form 1040-NR) PDF). Except for certain itemized deductions, you can claim deductions only to the extent they are connected with your effectively connected income. Nonresidents of the U.S. can deduct certain itemized deductions if they receive income effectively connected with their U.S. trade or business. These deductions include: State and local income taxes, Charitable contributions to U.S. non-profit organizations, Casualty and theft losses, from a federally declared disaster, and Other itemized deductions. Use Schedule A (Form 1040-NR) PDF to claim itemized deductions. For a discussion about certain itemized deductions refer to IRS Publication 519. Exemptions For tax years beginning after December 31, 2017, nonresidents of the U.S. cannot claim a personal exemption deduction for themselves, their spouses, or their dependents. Adjustments to gross income Nonresidents of the U.S. may claim certain adjustments to gross income on Schedule 1, Part II (Adjustments to Income) if they meet the relevant qualifications, including the following: IRA deduction Archer MSA deduction Health savings account deduction (see the Instructions for Form 8889) Student loan interest deduction Moving expenses (for members of the Armed Forces only) Self-employed health insurance deduction Self-employed SEP, SIMPLE, and qualified plans Nontaxable scholarship and fellowship grants (only if such income was included on Schedule 1, part I, line 8r in the first place) Qualified business income deduction You may be able to deduct up to 20% of your qualified business income from your qualified trade or business, plus 20% of your qualified REIT dividends and qualified PTP income. For more information, refer to Qualified business income deduction for details. Credits If you are a nonresident of the U.S. and receive effectively connected income, you may be able to claim some of the following credits: Foreign tax credit Child and dependent care credit Retirement savings contributions credit Child tax credit Credit for other dependents Adoption credit Credit for prior-year minimum tax Refer to IRS Publication 519, U.S. Tax Guide for Aliens, for details. Education and earned income credits If you are a nonresident of the U.S. for any part of the year, you generally cannot claim the Earned Income Tax Credit, the Hope Credit, or the Lifetime Learning Credit. However, you may claim an adjustment for the student loan interest deduction. Refer to IRS Publication 519 for details. Self-employment tax Nonresidents of the U.S. are not liable to pay self-employment tax. Note: In spite of the general rules mentioned above, self-employment tax may be imposed on a nonresident of the U.S. under the terms of an international Social Security agreement (totalization agreements). If you're a self-employed nonresident living in the United States, you must pay SE tax if an international Social Security agreement in effect determines that you're covered under the U.S. Social Security system. If you have questions about international social security agreements, or to see if any additional agreements have been entered into, you can visit the Social Security Administration's (SSA) International Programs website. If your self-employment income is subject to SE tax, complete Schedule SE and file it with your Form 1040-NR, U.S. Nonresident Alien Income Tax Return PDF. References/Related topics Taxation of nonresident aliens Form 1040-NR instructions Publication 519, U.S. Tax Guide for Aliens
