Form 1040-NR (2025)

What is Form 1040-NR?

Form 1040-NR, U.S. Nonresident Alien Income Tax Return, is the IRS return a nonresident alien files when one of the conditions below applies; it is also filed for nonresident alien estates and trusts. The form above is the 2025 revision (for the year Jan. 1 to Dec. 31, 2025, or another tax year beginning in 2025), two pages, OMB No. 1545-0074. Every Form 1040-NR goes with Schedule OI (Form 1040-NR), Other Information; other schedules are needed only when your return reports the items they cover.

If you are not a U.S. citizen, you are generally a resident alien for 2025 if you meet either the green card test or the substantial presence test for 2025, and generally a nonresident alien if you meet neither. A nonresident alien filing Form 1040-NR cannot use the Married filing jointly or Head of household filing status.

Form 1040-NR-EZ is no longer used for tax year 2020 and later: file Form 1040-NR instead.

Who must file Form 1040-NR?

The 2025 instructions (Table A) require Form 1040-NR if any of these applies:

• you were a nonresident alien engaged in a trade or business in the United States during 2025, even if you have no income from that trade or business, no U.S. source income, or income that is exempt from U.S. tax under a tax treaty or the Internal Revenue Code (with no gross income at all, you still file Form 1040-NR but complete no schedule other than Schedule OI, and attach a list of the kinds of exclusions you claim and the amount of each);
• you were a nonresident alien not engaged in a U.S. trade or business and you received U.S. source income reportable on Schedule NEC, lines 1 through 12, and not all of the U.S. tax you owe was withheld from it;
• you owe special taxes, such as alternative minimum tax or household employment taxes (if household employment taxes are the only reason, you can file Schedule H (Form 1040) by itself; if the only reason is the additional tax on a qualified plan, including an IRA, or other tax-favored account, you can file Form 5329 by itself);
• you received HSA, Archer MSA or Medicare Advantage MSA distributions; you had net earnings from self-employment of at least $400 and are a resident of a country that has a totalization agreement with the United States; advance payments of the premium tax credit were made for you or a dependent; you held a qualified investment in a qualified opportunity fund (QOF) (attach Form 8997); or you are a dual-resident taxpayer who wants to be treated as a nonresident (Form 8833 may be needed);
• you are the personal representative (executor, administrator, or anyone in charge of the property) of a deceased person who would have had to file Form 1040-NR;
• you represent an estate or trust that has to file Form 1040-NR.

You don't need to file if:

1. you were a nonresident alien student, teacher, or trainee temporarily in the United States on an F, J, M, or Q visa and you have no income that is subject to tax under section 871 (if you exclude days of presence as a student, teacher or trainee, you must still file Form 8843);
2. you were a student or business apprentice eligible for the benefits of Article 21(2) of the United States–India income tax treaty, you are single or a qualifying surviving spouse, and your 2025 gross income was no more than $15,750 (single) or $31,500 (qualifying surviving spouse); or
3. you were a partner in a U.S. partnership not engaged in a U.S. trade or business in 2025 and your Schedule K-1 (Form 1065) shows only U.S. source income reportable on Schedule NEC, lines 1 through 12. If the tax withheld and reported on Form 1042-S was less or more than the tax due, you still file Form 1040-NR to pay the difference or claim the refund.

Even without a filing requirement, you should file to get money back, for example a refund of federal income tax withheld.

When is Form 1040-NR due?

• You received wages as an employee subject to U.S. income tax withholding: file by the 15th day of the 4th month after your tax year ends. A 2025 calendar year return is due by April 15, 2026.
• You did not receive such wages: file by the 15th day of the 6th month after your tax year ends. A 2025 calendar year return is due by June 15, 2026.
• Nonresident alien estates and trusts: with an office in the United States, by the 15th day of the 4th month after the tax year ends; without one, by the 15th day of the 6th month.

If the due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.

These are the general deadlines. If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later (see Pub. 3). If you were affected by a disaster, you may have more time: see IRS.gov/DisasterRelief for the available disaster tax relief.

If you can't file by the due date, file Form 4868 by that due date to get 6 more months to file; you must properly estimate your tax liability on it, and an extension based on an unreasonable estimate is null and void. If your return is due June 15, 2026 because you had no wages subject to U.S. withholding, check the box on line 9 of Form 4868. The extension does not extend the time to pay: if you don't pay the amount due by the due date, you'll owe interest and may be charged penalties.

Where to file Form 1040-NR

You can e-file a calendar-year Form 1040-NR; an e-filed return is not mailed. The IRS does not currently accept e-filed Form 1040-NR returns from dual-status taxpayers (below), fiscal-year taxpayers, estates or trusts: they file on paper. If you file on paper, the 2025 instructions give these addresses for returns filed in 2026:

• Individuals, no payment enclosed: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA.
• Estates and trusts, no payment enclosed: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999, USA.
• Individuals, estates and trusts, payment enclosed: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA.

These are U.S. Postal Service addresses: only the U.S. Postal Service can deliver to P.O. boxes. If you use a private delivery service, see IRS.gov/PDSStreetAddresses for the address to use. Addresses for returns filed after 2026 may be different; check IRS.gov/Form1040NR before you mail.

Dual-status year (you changed status between nonresident and resident alien during the year, and did not elect to be taxed as a resident alien): if you were a nonresident on the last day of the tax year, file Form 1040-NR. On the 2025 form, check the "Other" checkbox at the top and write "Dual Status Return" on its entry line, and attach a statement showing your income for the part of the year you were a U.S. resident. You can use Form 1040 or 1040-SR as the statement: check its "Other" checkbox, write "Dual Status Stmt" on the entry line and don't sign it. If you were a U.S. resident on the last day, file Form 1040 or 1040-SR instead, check its "Other" checkbox and write "Dual Status Return" on the entry line, and attach a statement showing your income for the part of the year you were a nonresident. You can use Form 1040-NR as the statement: check its "Other" checkbox, write "Dual Status Stmt" on the entry line and don't sign it. Any statement must have your name, address and taxpayer identification number on it.

How to fill out Form 1040-NR

1. Page 1, top: the tax year, your name, identifying number and address (with the foreign address lines if needed), and one filing status box: Single, Married filing separately, Qualifying surviving spouse, Estate or Trust. Then the digital assets question and the Dependents rows.
2. Page 1, lines 1a-11a: income effectively connected with a U.S. trade or business, adjustments and adjusted gross income. Attach Forms W-2, 1042-S, SSA-1042-S, RRB-1042-S and 8288-A (and Form 1099-R if tax was withheld) where page 1 says so; Form 8805 goes on the back of the return.
3. Page 2, lines 11b-24: Tax and Credits, including line 23a for tax on income not effectively connected with a U.S. trade or business from Schedule NEC.
4. Page 2, lines 25a-38: Payments and Refundable Credits, Refund (with direct deposit details) and Amount You Owe; then the Third Party Designee question.
5. Schedules: always complete and include Schedule OI (Form 1040-NR). Add Schedule A (Form 1040-NR), Schedule NEC (Form 1040-NR), Schedule P (Form 1040-NR) or Schedules 1 to 3 (Form 1040) only if your return needs them, for example for income not effectively connected with a U.S. trade or business (Schedule NEC). Schedule A (Form 1040-NR) is used only with Form 1040-NR.
6. Sign and date page 2. If you file on paper, print Form 1040-NR and sign it by hand: digital, electronic or typed-font signatures are not valid on a return filed on paper. You can have an agent in the United States prepare and sign your return if you couldn't do so because you were ill or injured, were not in the United States (including Puerto Rico) at any time during the 60 days before the return was due, or for another reason approved by the IRS that you explain in writing. A return signed by a representative must have a power of attorney attached that specifically authorizes the representative to sign it (Form 2848 can be used).

New on the 2025 form: a "Deceased" box at the top (check it and enter the date of death when filing for someone who died before filing a 2025 return), numbered Dependents rows that ask for more information, and line 13c for the additional deductions from the new Schedule 1-A (Form 1040).

Related forms

• Form 4868: automatic extension of time to file.
• Form 1040-X: amended return.
• Form 1040 and Form 1040-SR: the return or the statement in a dual-status year (see Where to file above).
• Form 1041: the 1040-NR instructions suggest referring to it and its instructions when you file Form 1040-NR for an estate or trust.

Instructions and the latest information: IRS.gov/Form1040NR.