Form 1040-NR for non-residents with US income
If you’re not a US resident for tax purposes but have US income, you may need to file Form 1040-NR. We prepare it, apply any treaty benefits you qualify for and handle the ITIN if you don’t have one.
- For non-resident individuals
- Treaty benefits considered
When a non-resident has to file
Non-residents are generally taxed only on US-source income. You may need to file if you had income connected with a US trade or business, US wages, or other US income that wasn’t fully taxed through withholding.
Owners of some US business structures, such as partners in a partnership, may also have to file personally.
- Form
- 1040-NR
- ID number
- SSN or ITIN
- Due date
- 15 April with US wages, otherwise 15 June
- Treaty claims
- Some need Form 8833 attached
How we prepare your return
- 1
Residency check
We confirm you’re a non-resident for the tax year.
- 2
Income review
We sort your US income into the right categories.
- 3
Treaty and deductions
We apply any treaty benefits and deductions you qualify for.
- 4
Review and sign
You check the return before it’s filed.
- 5
Filing
We file with the IRS, with any state return that applies.
Non-residents with US income
You earned US-source income and must file a US return.
Treaty claims
You want to claim a tax treaty benefit or exemption.
Refunds of withholding
Too much US tax was withheld and you want it back.
Filing the wrong form
Non-residents file Form 1040-NR, not Form 1040.
Missing the ITIN
You need an SSN or ITIN; we can file both together.
Ignoring treaty rules
A treaty can reduce tax, but only with the right claim.
Non-resident tax return
- Form 1040-NRFrom $129
Final price depends on your income sources and treaty claims.
What you need for Tax filing
Prepare these before you apply. Exact requirements depend on your situation, and we confirm them with you.
Documents
- Prior-year returns, if any
- Income records: W-2s, 1099s, 1042-S or platform reports
- Bank statements for the business
- Expense receipts and records
Information you’ll provide
- SSN, ITIN or EIN
- Residency status and days in the US
- Entity type and ownership
- Owner contributions and withdrawals (for Form 5472)
- The return you need depends on your residency and entity type.
- Some returns can’t be e-filed and are sent by mail or fax.
- Upload documents securely in your client portal or send them to us on WhatsApp.
Have US income this year?
Send us a short summary and we’ll confirm whether you need to file.
