Form 1040-NR is a document that helps nonresident individuals report their income from U.S. businesses or trades for tax purposes.
Form 1040-NR
2025
Trusted by accountants
Official IRS form
Form 1040-NR
2025
Trusted by accountants
Official IRS form
Form 1040-NR is a document that helps nonresident individuals report their income from U.S. businesses or trades for tax purposes.
How to Fill Out Form 1040-NR
Step 1: Open Form 1040-NR in our PDF editor.
Step 2: Enter your information, such as your name, address, and identifying number.
Step 3: Complete the sections about your filing status and dependents.
Step 4: Fill out the details about your income and wages according to the Form 1040-NR instructions.
Step 5: Attach the required documents (Forms W-2, 1099, or others mentioned in the instructions).
Step 6: Sign the form.
What Is Form 1040-NR Used For?
Form 1040-NR is used by nonresident individuals to report income from U.S. sources for tax purposes. You must file it as long as you are engaged in a business or trade in the U.S., even if you have no income for a particular tax year.
Who Should Use Form 1040-NR?
All individuals who are engaged in a business or trade in the U.S. but don’t hold a green card or pass the substantial presence test should use Form 1040-NR. You’ll find more information about the substantial presence test on the official IRS website, but the general rule is that you are considered a U.S. resident for tax purposes if you were in the country for 31 days in the previous year.
When Is the Form 1040-NR Due?
Form 1040-NR is due by April 15th or June 15th if you didn’t receive any wages as an employee subject to U.S. income tax withholding. If you’re filing on behalf of an estate or trust, the deadline is on the 15th day of the 4th month after the tax year ends. All of these dates are moved to the next business day if they fall on a weekend or a national holiday.
What Happens If Form 1040-NR Is Not Submitted?
If Form 1040-NR isn’t submitted, you’ll be subject to failure-to-file and failure-to-pay penalties for each month that you don’t fulfill your obligations. The former is 5% of the tax owed, up to a maximum of 25%, while the latter is 0.5% of the tax owed, up to the same maximum. On top of this, you’ll accrue interest on your taxes each month, further increasing your tax liability.
How and Where Do I File Form 1040-NR?
You should file Form 1040-NR with the IRS, either electronically or by mail. The former is faster and more convenient, but you’ll need an account on the official IRS website to be eligible.
How to Get Your Form 1040-NR
1
Open the editable Form 1040-NR
2
Enter the required details
3
Download Form 1040-NR to your device
#1. How do I get a blank Form 1040-NR?
You can get a blank Form 1040-NR from pdf.net or the official IRS website. Once you have the form, open it in our editor to complete it before filing.
#2. Can I submit the Form 1040-NR electronically?
You can submit Form 1040-NR electronically using the official IRS portal for e-filing; however, you must be signed in to your IRS account to use it.
#3. What if my Form 1040-NR is missing information?
If your Form 1040-NR is missing information, you should correct it as soon as possible to avoid penalties. To do this, file Form 1040-X, the Amended U.S. Individual Income Tax Return, with all the required details in place. Before submitting, double-check your document using a Form 1040-NR sample.
#4. Can I fill out my Form 1040-NR online?
You can fill out your Form 1040-NR online using our PDF editor, which allows you to type information directly into the empty slots.
#5. Is this form free?
This form is free to view and edit, but you can’t download it without a subscription. Visit our pricing page for more information on the available paid plans.
#6. Can I correct mistakes on Form 1040-NR?
You can correct mistakes on Form 1040-NR using Form 1040-X, the same document that’s used when errors are made on the standard individual income tax return. This form will replace your incorrect one and help you avoid potential penalties.
#7. How long does it take to process Form 1040-NR?
The time required to process Form 1040-NR depends on how it’s filed and whether there are any issues with the provided information. For instance, forms that are filed electronically are usually processed within 21 days; on the other hand, paper ones can take several weeks or even months to process.
#8. What is the difference between Form 1040 and 1040-NR?
The difference between Form 1040 and 1040-NR is in who files which and for what type of income. Namely, Form 1040 is used by U.S. citizens and residents to report all income for a particular tax year, regardless of its source. On the other hand, Form 1040-NR is filed by nonresidents who received U.S.-based income.