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Internal Revenue Service (IRS) · United States (federal)

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

Current revision: Tax year 2025 (checked on irs.gov, Oct 28, 2026)

Fill in IRS Form 1040-NR (tax year 2025) for nonresident aliens: effectively connected income, treaty items and withholding. Due April 15 or June 15.

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Form

1040-NR

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Tax year 2025

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form 1040-NR is for

Form 1040-NR is the U.S. income tax return for nonresident aliens — and for nonresident alien estates and trusts — with a U.S. trade or business or U.S. income on which not all tax was withheld. It follows the Form 1040 line numbers, uses Schedules 1, 1-A, 2 and 3, and every filer also includes Schedule OI (Form 1040-NR). The PDF irs.gov posts today is the 2025 edition; the 2026 form usually appears in December–January, and a 2026 draft is on irs.gov/draft-tax-forms. A 2026 return is due April 15, 2027 if you had wages subject to U.S. withholding, and June 15, 2027 if you didn't.

Form 1040-NR deadlines, 2027 filing season

  1. 2026 Form 1040-NR due if you had wages subject to U.S. income tax withholding Source: irs.gov

  2. 2026 Form 1040-NR due if you had no wages subject to U.S. withholding Source: irs.gov

  3. Extended due date for wage earners who filed Form 4868 by April 15 Source: irs.gov

Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.

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Who files it

  • Nonresident aliens engaged in a U.S. trade or business, even with no U.S. income or only treaty-exempt income
  • Nonresident aliens with U.S.-source income (Schedule NEC) on which not all the tax owed was withheld
  • Students, teachers and trainees on F, J, M or Q visas who have income taxable under section 871
  • Nonresidents due a refund of over-withheld U.S. tax, for example on Form 1042-S income
  • Personal representatives of a deceased nonresident and fiduciaries of nonresident alien estates and trusts

What you need

  • Forms W-2, 1042-S, SSA-1042-S, RRB-1042-S, 8288-A and 8805, and any 1099s
  • Your SSN or ITIN, and your dependents' identifying numbers
  • Visa and treaty details for Schedule OI, including the treaty article and exempt income for item L
  • Records for Schedule A (Form 1040-NR) if you itemize, and Schedule NEC for income not effectively connected
  • A U.S. bank account for direct deposit, or a foreign address for a refund check (line 35e)

Line by line

How to fill out Form 1040-NR

  1. 1

    Page 1 — Identity and filing status

    Enter your name, identifying number and address. Only Single, Married filing separately and Qualifying surviving spouse are available. Answer the digital assets question.

  2. 2

    Lines 1a–9 — Effectively connected income

    Enter wages on lines 1a–1z and treaty-exempt income from Schedule OI, item L, on line 1k. Add interest, dividends, IRA and pension distributions, capital gains and Schedule 1 income. Line 9 is total effectively connected income.

  3. 3

    Lines 10–15 — Deductions

    Subtract Schedule 1 adjustments to get AGI on line 11a. Line 12 takes itemized deductions from Schedule A (Form 1040-NR) — most nonresidents can't take the standard deduction; certain residents of India can. Line 13c takes Schedule 1-A, line 38. Line 15 is taxable income.

  4. 4

    Lines 16–24 — Tax

    Figure tax on effectively connected income, add Schedule 2, line 3, and subtract credits. Add tax on income not effectively connected from Schedule NEC, line 15 (23a), other taxes from Schedule 2, line 21 (23b) and any transportation tax (23c). Line 24 is total tax.

  5. 5

    Lines 25a–33 — Payments

    Enter withholding from Forms W-2 (25a), 1099 (25b), 8805 (25e), 8288-A (25f) and 1042-S (25g), plus estimated payments on line 26.

  6. 6

    Lines 34–38 — Refund or amount owed

    Request direct deposit on lines 35a–35d or give a foreign mailing address for a check on line 35e. Enter any amount you owe on line 37.

  7. 7

    Schedule OI and signature

    Answer every question on Schedule OI and attach it. Sign and date by hand, and attach Forms W-2, 1042-S, SSA-1042-S, RRB-1042-S, 2439 and 8288-A to the front.

Common Form 1040-NR mistakes

  • Choosing married filing jointly or head of household; neither filing status is available on Form 1040-NR.
  • Using Schedule A (Form 1040) instead of Schedule A (Form 1040-NR) for itemized deductions.
  • Taking the standard deduction, which nonresidents generally can't claim (certain residents of India are the exception).
  • Leaving out Schedule OI (Form 1040-NR) or skipping its questions; every filer must answer them.
  • Claiming the child tax credit when you aren't a resident of Canada or Mexico or a U.S. national; others can't claim it, and residents of India and South Korea only in limited cases.

Where to send it

You can e-file Form 1040-NR with software that supports it. If you mail it, the 2025 instructions give Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USA without a payment and Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 USA with a payment — but say those addresses are for returns filed in 2026 and may change, so check the current instructions (https://www.irs.gov/pub/irs-pdf/i1040nr.pdf) before mailing a 2026 return. It's due April 15, 2027 if you had wages subject to U.S. withholding, otherwise June 15, 2027. A paper return must carry your handwritten signature.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form 1040-NR: questions people ask

Which year is this Form 1040-NR for?

The PDF irs.gov posts today is for tax year 2025; the 2026 version usually appears in December–January, and until then this page opens whatever irs.gov posts. A 2026 draft is on irs.gov/draft-tax-forms, but drafts can't be filed.

When is my 2026 return due?

April 15, 2027 if you were an employee with wages subject to U.S. income tax withholding; otherwise June 15, 2027. Form 4868 can extend the time to file, not the time to pay.

I'm an F-1 student with no U.S. income. Do I file?

Not Form 1040-NR, if you were temporarily present on an F, J, M or Q visa and had no income taxable under section 871. File anyway if tax was withheld and you're due a refund.

Can I file jointly with my spouse?

No. Form 1040-NR has no married filing jointly or head of household status. Your options are Single, Married filing separately or Qualifying surviving spouse.

Can someone sign for me if I'm abroad?

Yes, in limited cases. An agent in the United States can prepare and sign your return if you were ill or injured, or weren't in the United States at any time during the 60 days before the due date.

Is it safe to enter my ITIN or SSN?

The return holds your identifying number, income and bank details. Keep it in your account, and share it with a preparer through a password-protected link with an expiry date rather than email.